{"schema_version":"legis-intel-library-graph/1","record_id":"pk-code-f40603913b933194","facsimile_relationships":[],"coverage":{"record_id":"pk-code-f40603913b933194","outbound":["citation-5fa75d261a96eedf42e3","citation-049f7370c65cbe9d487a","citation-eba2487bf2db1c241a25","citation-f6e21f8a3e16e02007c1","citation-d67975636fe3b2b0d1cb","citation-c899795d2b5508ed2bd4","citation-e9324d5f18d4d1096ba6","citation-77c5767b46dea0e01e3e","citation-17ccdcecb54d2f726f61","citation-f8d18ca780d1a52edd66","citation-4b86bf122897b5a8ae24","citation-02fb0021cafa7af4ef45","citation-9f11a168e1c7800b062b","citation-a40b6f699273c856ce39","citation-e68f13d3abde5c701650","citation-d04c2ea5cbd4deb6945c","citation-1d49baba87423eee3a48","citation-c36ce61ae7e53e2edde6","citation-f064bcbbe2adf80b2c68","citation-dc18db9cf57fe252c3be","citation-c2dec54ff460a126d11d","citation-811e259cffa2f17172b2","citation-5d298db3d931998e4125","citation-1cc98b745206529fcfc8","citation-8f753e92ac6c06307ca9","citation-7ade77f2e5147cf5fb78","citation-7b86c1a0b5e95d69b80e","citation-e69e541bc722a45fc7f4","citation-1b77981e9d386ed28695","citation-5168e184e1145e0f55db","citation-7a41b94d25b927c54178","citation-72f42c5ecad80f94d70c","citation-bf10df387481f3d4dfc3","citation-cfe9bf5f9af885316061","citation-0ebfce9cea848aab56ae","citation-24a89ffe92089d0efc0d","citation-4e875b990678c7b65928","citation-70c75f394e70eccbd69d","citation-d03ef658145780cfa10f","citation-476d39ccf6a5b93d0e93","citation-3e47aa3004b3262390f7","citation-45eecfb81d917daf1d8d","citation-7a2f9aedc5414968224f","citation-5dde7ac1b6d1dadd1a1b","citation-099a1f8408a9de0fe743","citation-4b2a4db193bfe2864c64","citation-cbfea7ab7af78de1e1e1","citation-958cf5381bf6af081731","citation-bfe74644350c0cd3587a","citation-74c7266ee8d282f87dbe","citation-8ac15ee9874cbb1ce6b3","citation-f8e50d7195d6716ca992","citation-ce379a7b0bda1922902a","citation-3c9fe9009f0ded32c355","citation-6cb5c70551784b425930","citation-b53346f2b3d72309440e","citation-2ec0aa25146249e99eca","citation-af265e9e5465e6f1d007","citation-787bf23147f7ded27ed7","citation-a6a971e3d8dd9181c0e0","citation-70938c64a465f74bdfd9","citation-d18317c7bcce08df2615","citation-cb894e1c62896394188f","citation-9f4544e21137671001c6","citation-8b2309070b0d7ce694f0","citation-85a470e6bbff2d09cb8f","citation-cb9c52aec846a64b706f","citation-23b733f84c664b66bdab","citation-6962101b3ac1fa82ec9b","citation-b7b574976d2dcfe51a94","citation-54583283b1beaf96d950","citation-de5efd9948378e38d1f1","citation-53b6c835bd8d2d88f050","citation-64ae4f0222b518b5c46f","citation-36473bd75d28edaf8f96","citation-8cb08f6a0183b120d73e","citation-c3e1524d2f374eb38e02","citation-ced1cab760f0db0b4608","citation-791e68c8d7f36310acdc","citation-9ee2888176a00446984e","citation-5932987d775aeeec1baf","citation-f1f5c9b3b2f4d1aac2d2","citation-ab41a280668c397192e1","citation-a964ed0078e82d9301f7","citation-12b20bc422efaed62546","citation-98b89e02e77b6f4e2dda","citation-24a35b39494f9b5c2967","citation-e3c4e363b4c490f4077a","citation-52129166c470340cb2e1","citation-bdaf8cc69762fb9b88ad","citation-b955d409aca1bb5e8439","citation-0722e25af6099cf29c1e","citation-10656f6e98682835eeb4","citation-a308e77cfe54aadde1e5","citation-4e887782d06ddd69d8a6","citation-2f4dcaff1ad3e4633557","citation-bc1958758251e4daa47c","citation-d21c29179fe16f48557e","citation-01e08a2441872a718a79","citation-ac6bec81f8c11e46118e","citation-ec404e18caf06359b811","citation-7f37d74d3bb24d57900f","citation-f051e702dc884e3a9a45","citation-b800c59e5d2f41defdcf","citation-bc9d3298811db1cd128e","citation-52d97622fa7d58d28d08","citation-d7517004bcd8153dd683","citation-88bd1d69babcec60c4e4","citation-00e86901011dddb89fc5","citation-c5ddd93b126685f674dc","citation-fb1b01d98c76708645a8","citation-9c93a7abc5fe610da433","citation-edba021d8ff6405db893","citation-f0054147218fd41f3fa7","citation-497d7413b4ac37d77cc2","citation-f7301be4b4e03babe19b","citation-8eb942575eae77367218","citation-6b7f7fa4e414e3d5518c","citation-401ff172da75e9077d99","citation-08571656a3a0abe4788b","citation-a7addbadf2d6b9ebe6d3","citation-edd70774e025ec09e9ec","citation-05cc32e41a85281d3ec2","citation-1aac736eb93398241ef4","citation-34e71e3e03df9992e467","citation-fdb96d657856e815b5c6","citation-0e0b35ae5ef6960e7905","citation-92ff6fb32b3070138b90","citation-c7331246421bf5d32a8f","citation-7f174aebe2b5b90158d0","citation-52c674be390263f195b0","citation-5cc28dbff12a1ea1ca89","citation-de58fd8a086c184bf368","citation-1763b5a9ac1dfaa8257a","citation-5bc55919b1a2cd628876","citation-f1c72d0e6f4050d25f7e","citation-9fdffe627fd124a19435","citation-c04575e70e418eadde92","citation-2332ab0f4906665a6309","citation-6efeda77be45a287bd30","citation-fd8dad329e9ed3cf5f4f","citation-ae99af7f07320cc84542","citation-dc786eaaf69c24d9db8f","citation-d16b540ea47d5e0ffe9e","citation-2ce403a34331cb21809b","citation-5838af02d9d018f1069a","citation-e10bf2c5e7352cb648e6","citation-140814c7a8b25f9fdadc","citation-bd56ac10884e45b16a65","citation-c88f14d0467bf44f5620","citation-ef1070cd685cf6ff3b53","citation-9978a8b03f4b859706df","citation-54540e98ff8eebd3feaf","citation-2b4bc48fd0ead8adeab4","citation-1e89236e626abb33597c","citation-8a137dc55c158ee014fe","citation-9985c8c3e4c9a2360259","citation-9be487b0b4398acedf40","citation-a80d5bb2e7df0151ae46","citation-0f01dae7ed9cbbbf91e7","citation-5529f08ec8bf75f919fc","citation-7634d65ac83311b1b6e9","citation-a040b9528c521e7fc484","citation-9c97b190cb3824f85a0b","citation-3c2e873926c9e7111793","citation-a57027ad011b3d5683da","citation-eb6d28dd216617199650","citation-edfdd5545c94ac86029d","citation-c8d56597df22fd763014","citation-3e46a77e0137dfa9a967","citation-e6acddf9e39645137d29","citation-52ca3051fb3d9274ec81","citation-1ce6c9d17926b0c76939","citation-fca6f54557c4a437865e","citation-3c1beced7d8755e44912","citation-80ef16bcd7aac991883a","citation-282c4033c0ebd07808a6","citation-3fe842b542ff10012dc5","citation-69b846327fc7682f6208","citation-b4679aec6eb9050cd3a2","citation-3880d432b86c733d221e","citation-713a39e65726bb833a09","citation-80b9cab1e411c802aa04","citation-02abfc87a42cc9f0b17c","citation-b0330445b204a24ac4ab","citation-226c163540835e84dd18","citation-c0564ee9daa19c185228","citation-5ad15b5c2efa5028f7ba","citation-92c1af9fb64145ed556e","citation-9924216a18d9beb9b7e1","citation-a6b5d877d41f3fc79d61","citation-1d7e3e13a04d5a323c9b","citation-d533c570a8b59350fd4a","citation-1f726c4230f17911f28f","citation-4c10b7111c327bd411f9","citation-bda0f128191c24e649d0","citation-08313842eddf74e9f662","citation-fc03b8eb19ff7d65f4ba","citation-33e80ff809a4a716f724","citation-21e0e3cffed2f81160f4","citation-318b919862ddcd4facc7","citation-7b46345920b01b8342dc","citation-57bd4f87e7cdfa00fbb7","citation-5431d6718abfc4497599","citation-10dd76e67cf1cbe77c98","citation-7959a1fdd90e72305f42","citation-04f0cc32a609cd0738e7","citation-1fd8296b057ba6a9e2bc","citation-aac5a7bd1b8ed2467ec7","citation-d38f31647d9639e1ec2d","citation-6d382d46edd844aab5f8","citation-5301a676b7bcfd3a809c","citation-d8d45c408a823039c11e","citation-daf7b579177105eaeda5","citation-7a3e1b3bf133318c722e","citation-212ca18871c0015427ba","citation-d5a752a46db2a20c3f3b","citation-8b9d7f7108c4edc6e3eb","citation-b7a4b1349004179f1549","citation-0f0d1b0f138ffe95ceab","citation-9c89bf5938d70f38ff56","citation-beb4ec1706fecf928dec","citation-efcf6ea333777e8d00e2","citation-5555596ff061925187f9","citation-96eba767debd2a9575fc","citation-9675968c003d783d6505","citation-509ae21c0a7c545dd79f","citation-c6d501514ab64d159570","citation-20d813559ce91c1671fb","citation-571cbb6b87b5dc2469f7"],"inbound":[],"internal":["internal-27caa91f4ecfbc8e4b44","internal-5cd959d4f4ff81d8aebe","internal-a90694076acbb30b653a","internal-78fcf0c66d5deae46c78","internal-54d4ce50933aa04d35df","internal-b1fd510bcf1e2c1479ea","internal-61299f93d96896f4b54e","internal-e4abd181b21b35d48fb7","internal-6c089f4cd3bdaaa030fc","internal-2349fd3211d471b0fa77","internal-f1bdd21c5e101e438c6b","internal-f91321abb2201c104a40","internal-5a163d2cb3317dbf106f","internal-8b817833d61366b9d731","internal-df485b1cc129862354d2","internal-fc0a90b4769e3ef87aac","internal-e00d9c7a9e6ae7c48400","internal-5f714f5b5e4ea147e600","internal-ad9aa93ed98ba4611cea","internal-0ae39f56675ccf75a84e","internal-402f31c5c44cc3ae40c6","internal-2245ee8eedeb6f277517","internal-2d7ea0bbcac5c0c600b4","internal-d3d181cbfcac2b815e52","internal-7967caf5d8bf892823f8","internal-570166fba6b777a56041","internal-1ff603a1dd084c1b96ff","internal-21ae4a73e4506f9f1b1a","internal-ca05ab3250bfba6e15d4","internal-3c4b275f9f8e87a2c0ea","internal-f6466900a6d63e0e8fad","internal-eaacef1b5fd3f8d24045","internal-da2618a6ffeb815ea7e6","internal-ebdc29a78e7def11fd67","internal-070f58c9fc287fb1f85f","internal-212f206da51b765f8671","internal-7bb285701dc694ab2df7","internal-3e384b1a7ee2eb7da1f2","internal-27bd679c40533f16a84e","internal-eb5e94426428a464ea51","internal-30cbb7afb2204a34bf10","internal-3bd964b32d3d48500b10","internal-b72025454998bc3517b1","internal-ef85310327ddfd0e053c","internal-480bd2a1a48fa2bb7f63","internal-c2e7a055e0641308ce69","internal-f99b45ee2f636916fbf6","internal-22cb3a273913f5043ea8","internal-80892be28dfbef7281d2","internal-ee202ce5a3c7a4b8a6ab","internal-736c0717473ecf01e8b6","internal-c2ae64dd6b4f6240140d","internal-3f2d9d5a60654cae1c6a","internal-4a731f629456906e3771","internal-fbe3978441ba295bd3f9","internal-cdc11ee001a6c174664d","internal-d4cd516c4bfc93fd39f7","internal-32dbd209dedf0639678c","internal-c6ecef7f404363fc3c6b","internal-7e2167f8badafd37b826","internal-2349e3d52f65766c76f8","internal-6f92b75680e24bdd5761","internal-ce7e70c8e91979dea3ce","internal-07bc341cbd4bca3b15c1","internal-2b0d6a24488bc1fb4207","internal-2df82b71acfdd3b75f8c","internal-d1860fbee1b1467711a8","internal-9d48dbb9d072f877803d","internal-8b58adfca5f9b4be891e","internal-9841852c11c8bcc4b199","internal-65aef702734fae7ff305","internal-afd178faa27758d56e16","internal-7551e323e9ccd6b1a4d5","internal-e92be2e4a230db0475f8","internal-014688b5f127b60e5850","internal-a5ba09dbd045745e228f","internal-d151963d52dc745e1dfb","internal-ec862b250e1ebf362f38","internal-3dcac548ab5f5c3aff8d","internal-02c4d3c5e1e32d97f140","internal-aba47a0d89f6dd8bbaca","internal-c70fedcc13a54e5ed220","internal-6b4e40d17165d77f0eaf","internal-1a3d96e5c726db850030","internal-eea165130b835d3e361d","internal-739d70b97881e58a9cb3","internal-be3bcfe96471fcb3da7f","internal-4d16f56a11738a7454d0","internal-f854a1e6bcb0838fa27e","internal-e873bdd7f1d1979f8259","internal-4302dc648bcd07b4c404","internal-b95beb06fd4f5c9aaed8","internal-9a44c390bde4877935f2","internal-bca6d83e52f48ade6e5f","internal-62bdb3d116ebc1e8ec64","internal-993d281629f6516a9afe","internal-3393432d71c9a09f5dfb","internal-1c9c741778e2f741fbef","internal-4e52b9cd801439863272","internal-9681cb233f13982e3732","internal-1d443231d47a886be197","internal-682dcc4b3444e0fcddde","internal-52b4f859afad4a31786d","internal-e1145806dfa720bf2b23","internal-4042cc6af328e5476336","internal-1868c7536f59c1d89d6e","internal-3f880eeaf907ccdced4e","internal-c6e53356783549871cee","internal-73f1d2e12bf153f1b87c","internal-bd80773a27b97e4ba1ab","internal-121cd51ecc962d2110b1","internal-2648ebbe3e684061fcf0","internal-6829d88900b183af4dc0","internal-79a4933f10ac23acb5a9","internal-f25ae1ea08e0c5106420","internal-e37d3a14c3873b00cb8e","internal-49a3733a4cf4269a67f0","internal-d16b281f2bf84a554829","internal-a39379e3341cde746c83","internal-a27f28d2ffc8c441769f","internal-0dc59b243f5cec3f76b9","internal-7a757d282ec071a88b55","internal-55fe7f06f10aa0d2612a","internal-7fd2b91756f3e0e45d84","internal-0c45c13a16474bccde88","internal-9d0e5839a75aa37837b2","internal-c45f19ae794ea2976596","internal-2f8baf1aa760d40030d0","internal-118158bec03db869f35b","internal-2171d921eac7b928e5b8","internal-d4a7b1ca193a9dcb6627","internal-ae472e90d32796486b8b","internal-67c13935a555900c9014","internal-f656a4d4623be728247e","internal-43563d98eb001da44c87","internal-5d178674ea0864061e3f","internal-117f722ddb78b63619d7","internal-766753da08c14658ad57","internal-485d17fec6d81737a492","internal-43688c1bb2cbe5a8d400","internal-4ea96aececf36cb322bb","internal-5665e41150b8bf65e886","internal-3887da72f477f88d2a7f","internal-0db5fb6344af1d66b1b4","internal-0eaa6750465084995be4","internal-e1761c4454d20f22afe0","internal-0e8f88e55b3fec2043a0","internal-8f38cab7e379da173b0f","internal-37c3e60a5c32ecb735b0","internal-14fb56cec7e8e54f8542","internal-b5d86991ed580e2c5fc1","internal-8e1f7a5f9c7411959155","internal-3638ddf886f787538b77","internal-87bf94e11f549eb9c971","internal-0c16d78c447d1c1a8adc","internal-2478637f925cd85adf46","internal-e65ddc2c29eeb58b33c0","internal-f594880bf0628c7ca8b3","internal-afaa1fac6b3dab77da35","internal-29b4a9e84b365ed85a00","internal-fdae237c5d4d65006f75","internal-b53ade4657e5bb5661a4","internal-2aac2b613139d0784e19","internal-0e9643e162d6ac9cf1e5","internal-8c990db30aba9b109197","internal-7138f4c1b86d7b462175","internal-f350ac0743f8fc36b11e","internal-6222d2afeb67a7a130c6","internal-6a0b24fb51639f7af3c9","internal-9c3db7642f0d03004906","internal-262df65bdf5e1472f0ed","internal-faaf2b5cc2106667ac20","internal-6fc310e0a617be04d3d2","internal-1cbee05ca7660ef9c734","internal-b769ac946f4f87febdca","internal-5422275ea6f265e6cb69","internal-461d6231141ca40e7251","internal-0d48331ad81d51e6e89b","internal-1c39dc11beeaa758dde8","internal-c0b07d24fa3c8adce56c","internal-ce25481ec24080e71246","internal-bc8c7421a86c44e55586","internal-4989386590208b440029","internal-cded8de6e90f8cd68e47","internal-0357a85a863ddd7a33cd","internal-f8a53cc280134e053b98","internal-0358686a3b1c37c6187f","internal-fb92551d16bfc6bec31b","internal-7a8e10f8f21df038ae19","internal-76f0d795c768784467ae","internal-b2806593c634cb66c996","internal-7c3aa6764e779c135ec8","internal-440e6930f3f6c943baf7","internal-31fc755e6fe8480235bf","internal-da891636a504e5576c0b","internal-a3035d74c89201049cd9","internal-2f3a1bf2452b6e0fae23","internal-924fc6ef73d81d2f8a38","internal-a554eb31e27b5389895d","internal-fead2cb33797a6a1f8a8","internal-63fc9002c5fabc991f41","internal-8ff5052984567b8c02e4","internal-505054716ef0d2cb0ddf","internal-bc01b1cd1f52b8d171fd","internal-c560f3de21da5a6b49ba","internal-1f81651847b931fa9cd6","internal-0c6cb17fe41ee7fe39e8","internal-2e7efdba3a6491c88034","internal-e713086f2a0b9b6c4919","internal-12988bcb1aa6c8422a6c","internal-359c8cf6241b0ef9aee5","internal-b802a1c4b361e144b06c","internal-553d156ce0d0c0933507","internal-f21287df6b1d0e14af8c","internal-f97882f3ae18c9c3337f","internal-42822c79e189409f6130","internal-73dcb18c743ad0c09a5d","internal-23de6dbd05eedf39444d","internal-15bdc2e0e55c8ca2559d","internal-25872d018a5b07d34d56","internal-1a75589a81ef5d479896","internal-9f6ffab18255fb3bcbd3","internal-646d1ce286220e052603","internal-e705e9d5498adfadd602","internal-d9fd78d12570f193295b","internal-5e8388e5445158fb5e72","internal-0f4390685e98db1f7103","internal-38a3db1ca2a9ae75c509","internal-d8c35f46b456eae21808","internal-6a7bf373722397511236","internal-3173be93d4dce53c31fe","internal-0b5afaba5baf73026574","internal-80d95e6568955971acf8","internal-df45afa7d301befd2458","internal-8ac4df3cf11d3ddebf5c","internal-29eb06cf238e5f35109c","internal-f9fa72cc1ea43285f62b","internal-aef78564c6b37218a5b6","internal-880ca47922b307d413f0","internal-9f800e1b8874cd425806","internal-488a65831c2edd751101","internal-ec9a34aa16a290fe9fbd","internal-3892690960acde4bce1a","internal-be12fa48f08bd6470f62","internal-231f1bc5fbe2c14555c1","internal-5f371129cdb629d84499","internal-e5e97cc70ca98e89f53f","internal-cdc035b06a5c883ca04f","internal-b57dd3eab62d93865ea8","internal-31e74a44f7fa571186e7","internal-4378217c8851dc426e2a","internal-da3bf5a7ef9b786b34bf","internal-ec8375b38b86c6fface4","internal-dd6800f6b437af7912bd","internal-52686a17d2381ff9ff4f","internal-8791a985059d07875193","internal-7ac342f63b450ebd412e","internal-338a5cd1b9c451a3a70d","internal-2a971345650f039c9dfe","internal-c15ae1c68ed3144c719e","internal-0c56641045bb7856445a","internal-52dba933d208368fed57","internal-409e354086ba6f6a751a","internal-68193ff1f96e9c1025ce","internal-21961c638c7b1bfa07e0","internal-b73deea37b7386809498","internal-8112cada7da4c885a5d0","internal-12878dd3ffc4eee32ad0","internal-60116514594012db9c12","internal-250e0515f702bcf3b1f7","internal-5f1c1e498fada0ee55a1","internal-97f66503d08c6e89761a","internal-d7fd8c5038e522ec890c","internal-f781664adea53ba4a2c1","internal-29ddc97d749b2616f4c5","internal-f7251dadadd8f2df283d","internal-c2effa558db2e4c98f47","internal-47c184b2fa9aa7afea5e","internal-faf0147fad5638fc12cc","internal-a187834851b445dc2571","internal-9c0a120d33e74c6ebba5","internal-7a65db34b49485136dd1","internal-b8cac19428f8f617a50d","internal-8679844f3b62e3b935be","internal-415ab08929a3d6cf2613","internal-143065a696b1f28a8484","internal-4c9790d22aa9a8d64bdf","internal-958a197c57491cef3ea2","internal-191e02185912cbf2c925","internal-7e2dfd00798ec74aebba","internal-7a8ee525e8db4979e90b","internal-38b7c0c769919c92fb14","internal-099ddadf9c5886e91a4d","internal-a04f111194b1b93803c4","internal-ef78c35358be0114f5ed","internal-09747653fbe43404cd82","internal-6f5f38a142cb25d13e9c","internal-ec163b48771c7049d143","internal-902bf49b893a66cf4d0b","internal-df335fe3d7d634a6b883","internal-40c25d508530699ec74d","internal-483bc820ffdfa15008ce","internal-3e96617a2fe5cb3c9fb9","internal-bc7d3de1aaaaa32cfc88","internal-5a1e5fb50dcba530d4e5","internal-3e25a85d9781ffabbf79","internal-9e50a537e19baf9418bb","internal-2b1272affa1b7bb9e027","internal-9064cc1460da2239728c","internal-50e0f941e8d80e953c22","internal-65b32f13fe800e09cc88","internal-f97f92ebc447186bb80c","internal-1ae2d6ed99315af92279","internal-13bbaab4aee8449b6b79","internal-80a15d3982f573b33eec","internal-bda75bddc75ca502a290","internal-ce010fa6a930910f4b66","internal-175eadb289283773c710","internal-1428e639592e88ad28c1","internal-a37286b4ec38b87d0987","internal-b1a6eb7438543e4a5113","internal-17122ace8aa9a85a0cc9","internal-54b29e6f4002067d4083","internal-a3899b083ef7fcab7af1","internal-3156a0dc8401e381dddf","internal-3c192edd2e23a3dafc51","internal-e574e9d9f43889f35fb3","internal-2a7ad67fbb622bd65fd7","internal-080fb113fd15232d567e","internal-a66d0bf78bf43760bdf1","internal-b92a674d25d44ea68cf4","internal-472e305746ab21031cbb","internal-4d863661bdda0ef9d177","internal-eec21120d32b7f44b418","internal-cd9b28027eda1f898f37","internal-fb3bbe096c823a8f60a1","internal-cef0caf1e0e9ff276685","internal-33841b4e4d2c49606729","internal-1a2c5515078e17622d67","internal-4a91e223a70416bf61f6","internal-42f590c408a3af2a8218","internal-97ad9fe3ef96a8944b2b","internal-e8cc9e2b7bdbcd40b128","internal-a77ede418d80d6cdff10","internal-8234649620fd69789695","internal-48a41fa97fa27a609ef1","internal-9542e3d1e3a718083779","internal-5ed01027383097de9e85","internal-483cafe844bc76610ab8","internal-63860635f2924b888d83","internal-dc4964e385fd142a9b1d","internal-26e6ae04e7bee3c0f519","internal-d71b21221bb424797889","internal-c5fe8e934db617892b07","internal-f7293416e18672a54408","internal-84aff7a936d518daba66","internal-100dc472c3204655807a","internal-1d4b2ae8a1f4af44ce14","internal-396c9e4ef1c30e5ce7e8","internal-1509902850196a92d180","internal-de00ee9e9a9a8961edb2","internal-b0278cec643d2f76350b","internal-7963747ef905c6f2077f","internal-ae493256e97f2dffaa84","internal-232ee2f20379733a783e","internal-ad40e1f87f78cdcad57d","internal-3d1425188fe366d6a4fb","internal-b2bfae1222e08e062215","internal-8a17713ab55dc8ec9cf4","internal-52f8b22e5d5da269cb44","internal-7da4271afd72492f7ae2","internal-c9cd82513055671da5fc","internal-829fb84738caa01fe7aa","internal-f9aabbc341b3519fbd74","internal-afd2ea6f3b98034245e1","internal-a8d61f3e7cd33a6778b8","internal-8a801306ab8a9bc0a33b","internal-76afebad519841adc7ec","internal-9e41e165a9ebb2881192","internal-7cda4d539f575f554669","internal-f5fe6bf627a070e72960","internal-e5fe44b6b8bbe4ad5359","internal-e0d462b82af5ccc3d07d","internal-ca793fde4c88c717706c","internal-df44cd2feeaec4bff8a7","internal-61d504295686e264b1b7","internal-5fef0f26661f45ccb689","internal-a9f230da667429de592f","internal-114bc8de5d8d5ff043b2","internal-157510b460b8fb0e4c98","internal-b57fa87dcbacabcfe896","internal-022c74c4231896ed0380","internal-989e68e0842578e36acd","internal-e34bedbc2f4b65b55a26","internal-8dda8f48ce8649a0df96","internal-ce493c9e573a15231fdb","internal-a58fa836688e92a96750","internal-46e46a91f5034e98b6c6","internal-ff1247ac20e0f5e66d3f","internal-2c94a67cc878a067a749","internal-1f032c8ff2c25ad1cf3e","internal-83ae6fca520f68d7a261","internal-78a72aab08ad0c699178","internal-4bfbb128b1530925859f","internal-563f67f0a16586553cb0","internal-1f83a19ab568b7627931","internal-03108ec4217872f351af","internal-c8d5e65f51c21ccccab1","internal-3518f82115b53afdc4a7","internal-a83b3e2643b2caae4c00","internal-cf08539bf7ac535e77c5","internal-ebe991e7ea626c5aa5fe","internal-0063cc1d5fbf3e50b287","internal-48efa8e172877c6e88ce","internal-1996851d0481b8ab23a6","internal-25f48e8a1d420f3d6d63","internal-d7925e65163788652900","internal-f722e8bed08ffcecabf5","internal-024a7e92c0c6fd7cb779","internal-dbe3ce775b07ed323e51","internal-347b9f347a0592f63a12","internal-7eb606a843f4ecce6077","internal-63fdff20aa81e48a4234","internal-18c3663bd0158593257d","internal-849e3c029072ddcd93c5","internal-f2bd84f33b622ec21dfc","internal-8043d7079c7c011f1baf","internal-3feff989b9d8a5c68013","internal-b8ec7b7af3491f91073b","internal-cec9e80c35fffa63c243","internal-4382a91022761be2d555","internal-684b2ab4fbae51dcd3a4","internal-5103a0fc585f2c3762d9","internal-1b70b4af4d89e739bc3e","internal-32c8c092d86c8506bf78","internal-91e4af5239f30c37e2db","internal-8da2fc34ca8cb080e561","internal-777999d85227ed27e2f4","internal-21c1d3216d5282342e2a","internal-54978f9828124997b7fb","internal-6d8df873e1006f718818","internal-07201aa3d881b6ad93b5","internal-69f1790443b7b9487e79","internal-e36dd66840efc27c7791","internal-c5c851257ad72a863880","internal-c2ec4be8888b7e62de0f","internal-5dba4214fc4e4948527a","internal-2cda3152dd66c81103c3","internal-13f374ed22ba36129374","internal-11fe89df1204e0d010a6","internal-832dad1109ec71283d03","internal-80aed77b473013bc445d","internal-ecb531d4a6bd31aae705","internal-64495e97026ce6ebaf3e","internal-6beaa50b672c7ce975d8","internal-4cf41685155ede55e64d","internal-0b5ba1f18c8ce8bf2847","internal-fe04759d0dbc3f799609","internal-4479f20de3c29694f43d","internal-fb3cd8840bdf8233dcd7","internal-7584f271e035d8976f95","internal-5b9b77b1713555a102dd","internal-87c3c268805e651bb539","internal-1151bf46b3b766cebe01","internal-e048a0f30881e329cbe0","internal-c5d609375907975b96c9","internal-9add3e52d474f7f7c6bd","internal-71df059732c4f0715bb4","internal-d3d39b4a3c82f7ba52b5","internal-e53cdf0a7f276988cb75","internal-d9806684941d63baef8a","internal-df7ccc8a979d388f2c26","internal-347e3cfed83c9712242a","internal-a55bbce384d4b35907f0","internal-07076e866334901e0437","internal-f655ccdaa68e73c90666","internal-1613f1f3c24e8a48b920","internal-ff77e507e7973f66538d","internal-854a846f26b7a233c78b","internal-6bb8033e0ffcefbed69f","internal-574f14184bde9e4f5a16","internal-4b54f33b274b95a7bc81","internal-535dc4431369f9a0e372","internal-03bfd171329d018416f8","internal-343d8f5cedc4b20bfec4","internal-451dc4be4ce903fb8faa","internal-b3dccd9e7e9c813534f4","internal-f74e34310c20628fbd17","internal-00a6f2c5c1f605223fcb","internal-80fae532b640f69441c3","internal-363fc3da6f249d750e0f","internal-45945e71dd5534413dd2","internal-e6b81eda2373dbff26d6","internal-30635eda16b8b74611dc","internal-3005ba1195beaefa3102","internal-1a6e48bbd2a2d960840a","internal-d0f2cef9f9a93b092c7c","internal-4ef5bca43e996688f2a0","internal-97f020995a47444ebe86","internal-c6bfd8dcd665ca3b1367","internal-3a7a853af46df0c0cb6d","internal-beb4107ebaee75a4fea7","internal-8acb44a74a618a4901ca","internal-288c743217d37f49a793","internal-1dea677b5aaec2dc1776","internal-d7e560afc71cd0353e7c","internal-aefff363a148f91f2fb8","internal-8517ee5a98cc42522846","internal-63c49d6acc573d74139e","internal-10f3c999096681715ec8","internal-a128871d5305122fcb44","internal-9b107be3e2e4b66c997d","internal-379a675157ac3e36af3d","internal-ebeb9367ab17f27cbc6b","internal-fa685794f271689de51d","internal-b7f63db5686ac89743a3","internal-0b4c564e0dc705cb9daa","internal-0d05cdce1ba6afef60f7","internal-9237fc937ee46fc443f9","internal-666fee0da8f74f9a76c4","internal-881d208f3faf479cae2e","internal-e604c626675630cfe812","internal-d032b6c1e0ac1c9b3175","internal-4ba38f13b90eab346e63","internal-b16ce237ab7284b93f01","internal-29a9b926803d3f2837c7","internal-cd914d8495489945a650","internal-c95a49e64265b66fe878","internal-0b1ca9d09a83d1fedd4f","internal-d2588d935aec95acf85f","internal-64bc9529223c5dc3d786","internal-fb85b84cdf58ba62f05c","internal-5753e4ddf7e7c2ad4649","internal-b3c1e1085c727b5dbd29","internal-ac1c4ae281e6e1147e56","internal-d023e80f8b1f664463ee","internal-53271d7c029f6e31384d","internal-4d6ee34ed62a4356d4e7","internal-2346b02a65bddd3433d0","internal-3ec14b11c8e462d3f90c","internal-6713a0634656617f18b8","internal-9d9bfff37ffd2a30f1da","internal-61b50f7b5f37a78718b4","internal-27b6c4f7574a7a1f2faa","internal-8f44302bb38e321b0035","internal-f000014fbf9accdada58","internal-7f3266e781e670e7d0f5","internal-09de77a4a502045ed845","internal-58d9b8ee9dc22d5bf4be","internal-04630f5b991bcc930ffd","internal-9b543350788cb240d332","internal-afeba76e744734a7641a","internal-19f306bd9e383efc4f50","internal-334131536e970a7bd8c0","internal-df0fdeed1fc83749b047","internal-13a48f08f4d94fd03f98","internal-5b8b095ae46c9fc9e907","internal-cfc24377d6d75a613e6c","internal-909de9b939e7b90b1e23","internal-f961848efac11214bc71","internal-9621b04df1b7f071bd39","internal-da3883059fccd1cede77","internal-f14ff8ae8b5b6e997225","internal-42d207f023b5d6e8ead4","internal-e651570b7ab4a9c57b08","internal-a7baa29ae73567dfff1b","internal-909d01eeff38c1ce821d","internal-7e82906d1d78b41db613","internal-4771ed277f0d53d8abf2","internal-ba1f9f770cd637ee7c14","internal-60de12f4efa8c566cc57","internal-e5068503c205b5cbce65","internal-37eef4f592f29cc64707","internal-7d6c72c5ca8c71573986","internal-38f7c3a2e69a3b73619d","internal-bfcf0fb42e20c7ab9cb3","internal-21ceb41bad5b8c35ada1","internal-eb0461a075e87c94826a","internal-2d9aa4c0739fb11b9314","internal-da0f0f914ceb2bf14850","internal-005524176516cf55292e","internal-ce2d15950f8bd6ee07d2","internal-28ea19570e7b9c68f508","internal-8583ef67d717bfab669e","internal-7336a4f310d5878f1aeb","internal-b133b7b762b8e0686b25","internal-f17d3e6d412c4b5949f0","internal-86b48d1e28597fdc4863","internal-a33eb676dc74773612a8","internal-b8c90933f4c1c73a326f","internal-48e476c9a8e64497cd45","internal-ed35f013708c502bdc43","internal-dc2bf1f7a9aad511749c","internal-63ad7eb21c84a5fe29aa","internal-9402632f8b9915848c69","internal-3d0d197b3f016ef40bbc","internal-1b7bc260239d5fc24e24","internal-4bc738671d079f174fac","internal-039ac416b002d36f40a6","internal-18a49013b559ab3f9bfe","internal-df8e13dc5ff07f96a62d","internal-2fb92b4e0c1c3b050be5","internal-fd53a4d83f41d4d28730","internal-23ec0b9744eb1b4b7b3c","internal-c6a59b8499032b171bae","internal-e4d1b204682e7139e403","internal-5fbe64758a609234dd7d","internal-6805a4993d2fb1a7e3d3","internal-2be7159f80ea2baf7dfb","internal-fa11980a1adcf33fc1c1","internal-62b2ad1d8cc31644aa40","internal-b29841cc49f8965a3dbb","internal-1229e74e4a52d8701940","internal-095c10bad990913b00c1","internal-1fac2b92610a6cb3b4dc","internal-1e881670080ec7045b62","internal-647613482a1674892330","internal-80696c4a086f8052fa26","internal-ac59e36eea7b8b628c08","internal-b454233e66947e194b5a","internal-b08afe5c19025f80db03","internal-a2f9198ff12b1a653472","internal-15011804fa48cef4122d","internal-c7b476ce9c3dfa8ede7a","internal-05e61e02dfd8b14136e2","internal-7094aa2a44dc477912e8","internal-ac1c25335f079ff6325e","internal-ec8c895e4e0ceaac5712","internal-398b18952b51341d9540","internal-a27f3e50040dd1ccf68f","internal-b14272f1fcaf2ead4ca8","internal-a4a2b8e9ed7cd7c4fdbb","internal-6e25bafc145e02df8656","internal-cb1fbb83263cecd41300","internal-a4af7e99bd8b8378d78e","internal-0d2b588e7953cfeb6985","internal-8bd0cd2d94d0ef295394","internal-018b9b59b4615d99fa8b","internal-51202482b5b867a31739","internal-6af4bca801fdb89f320d","internal-171a170b23eb807fbcf6","internal-bef56d7cdc6d197a3bb5","internal-896681378ca592587f31","internal-48ac566a052d58a8957d","internal-f76aa6c467ce71292367","internal-0455c368d2e9a2edc984","internal-6101a3449f962e9e4dec","internal-e9050c637aedfcc81fec","internal-a7fa14e8d4da1eb6f3af","internal-195d1987a75077f88f87","internal-63ba5bc6642ac7c100c0","internal-46b5fecbf1fe1f4d22a8","internal-15380e84cb5b8cec3045","internal-9db39798cb1174f81d70","internal-89e7477951935be49c1e","internal-4b927c096644a901f177","internal-a5aff012c69277c506b4","internal-596c73174eafbcae72a1","internal-1d6064d945aafbeff84f","internal-e1d1c42c74a9fbcbf78e","internal-4528f99febc3574dbf73","internal-2a9f69437d75902f25f2","internal-cd830ed6df7a29957af0","internal-fefd19c51202015c283a","internal-283425af1900e097e13c","internal-1a7c344032ec6457faab","internal-1509254e0290ca79027b","internal-00433dc91ca325db1bd8","internal-315a5fdbce35e2e2b2d3","internal-151adc96d191e7bfb112","internal-3c76e5abc1a8e6cc636f","internal-da086c3624d97d1af97f","internal-dc24ead9de997fef3d9f","internal-6f6f7857088a4021c02f","internal-d858a1ad34303038140f","internal-7a9cbb1125ef037a6709","internal-6a989d07c9a3892212df","internal-604b3c8aff919e5bf7c1","internal-a75ba83f1498827dcc55","internal-e3b059b0517dce986f74","internal-d7ff10add29b28dade2f","internal-85bb914533e9e77fdc43","internal-7c2333cfb06fdcde0f3e","internal-08dec17cd7e1ece0be38","internal-b435d333a369da1f777d","internal-d4e9dcb7d8fb03f46a05","internal-b905cfa815be6df5bbcc","internal-f6667a800cdf0702f9c9","internal-5666f32ca2d0286d0844","internal-7010881ccd0b504c634a","internal-4c6c68f2f034cfe85337","internal-f997de569822e00f3c06","internal-20ad26957c38c89b40e9","internal-849a3b2d2a24de6aabae","internal-06cd682e81db5848258a","internal-b91f11ceca16e63747c4","internal-7390d2e820371469a794","internal-6f839f7044594fca5562","internal-b6afd90c2462a7c117e3","internal-4104044ba9f6116ff6c0","internal-b859497ed6a12917a625","internal-6dfb9eca3a2cb785a995","internal-6466007dbaa4d6980fe8","internal-08982d37454a908a8b42","internal-9a451e6c7cfc7bd25bbc","internal-36cd4db0ad1a130af62c","internal-72fb89b71bdfc49a33c5","internal-9e8e57a2e5dba20808ec","internal-c24080222b2274bcd59e","internal-b5b2c3ff1821e25f2563","internal-841252d5aa165664ef50","internal-c9da373f46670a268f94","internal-7b374459ab88c73358af","internal-b8e838b4cb3eb7f48bf7","internal-73d334b950eff51326b4","internal-17b0d69f4236d5fec842","internal-d12e0bc565bd7e05596d","internal-fbb05d56942b1407bd82","internal-62c1115ca6ef650444ef","internal-cab2344579a592b47fb4","internal-21b3680e1314b0ec797e","internal-0238827f8f44bd2c1f4d","internal-6d57bff9e6bd48cb3c1e","internal-75d0e16d5d9326ad1f50","internal-79ef86caef5944acabe9","internal-3c19d7ddc1f814e647ec","internal-72c8659e9a75719ac2c9","internal-745f4a92eb2981e94740","internal-cb90c20d37a4fd1b10d5","internal-0556f86fb8005f979a3e","internal-be7199e2c2ec9990f249","internal-eb030aa9ee188e2965a3","internal-4d1a625a816fbe5c036b","internal-e1098783982f9eeff2fd","internal-49c8bd00a36e0d5fb3fa","internal-2e7205c9d7548d00c1f4","internal-1322e68fe7d244855b20","internal-c9c024e9eb11cfd3d286","internal-26aec227ab5fb9c9ccdf","internal-6f636b2b5d8fc6fa98ff","internal-a1b984d82d5213c1346c","internal-3dbd142be8136d3745e3","internal-e83154956a3040502e0b","internal-4c9966bb03b2cc63f21f","internal-56d18189e542d129d8f2","internal-6cffae407d1736dab9af","internal-bd918ffd2c00ff74e238","internal-03746b27c55d238891d5","internal-88403762a7d7fa997f82","internal-038f78268addae65a021","internal-246483b800824acac96f","internal-57e0835f62a17d3f69ed","internal-83b6c60ee6a9ca75af9b","internal-e52fc3b6682072137efe","internal-36d0aecbbe9ff3c4a310","internal-84543e6eebbfa3d78a84","internal-6bf0b8a86cbee529beca","internal-3e9aa027a0a70fec4483","internal-94880240946efd850d0f","internal-223162c0ccc1f3a697be","internal-826810159e8e2c1ce2ba","internal-4e47be2030627df2b280","internal-10220544dcefca83227e","internal-32c497c1188811fcd143","internal-e018cc1a4bdb1e346887","internal-4f47e480a91410fea0f6","internal-8f640d057e06453c2cc6","internal-4dce28169c3434dabe63","internal-ff1981b6811895395f37","internal-ba238af8866da7233af8","internal-1feb18b2ac70ffda79c9","internal-5b812db1bf910ddb9c8b","internal-b027b8c41f8d290e3143","internal-3da20930186ed94d383d","internal-0d715360d295c816750b","internal-42656d3232a801238dbe","internal-c81e08e52f399650b838","internal-79b5701204b63ce444b9","internal-25d240387e445136273b","internal-af9fa706e0bde9bc361a","internal-05ed0bd0485433a6d8ff","internal-5683c34ce46ed6fa0ee4","internal-06d0ff64451fff9e78b5","internal-0be8c32c6007a0f6e948","internal-671d7c97736e99418f1d","internal-928084af1210b015e105","internal-147341474fd7f1ae0d93","internal-f89fa620b40175690540","internal-1d8e668dc13895672d84","internal-52310b4e07340f08e05d","internal-713dbe73d34a9d41a1e2","internal-3dc0ffa93cfd779f5178","internal-dae6be49b87d6f32e66f","internal-df86ab3bd1ab0e10645b","internal-08ec67cf9c4e5e47ff7c","internal-f06584c74836fd8248d6","internal-f8255967232366b426ca","internal-3dbd83f310cfb044a860","internal-b85134a3c79f6e4bf522","internal-707ff629449a7adbf8b0","internal-479daed2c3a261712750","internal-546cddfc7a5efbd5ed92","internal-19ba27fcda37e2a0d0b9","internal-47306bb1899bfa846aee","internal-c29f86bbb48c1939b5b6","internal-80d0e3ad5e0cda839be8","internal-c9c0d9aac2e95d85b75b","internal-8889939f5d06e2972335","internal-a6278e155c7d5f7501cf","internal-ca752ee4dfcb3eec5b5d","internal-3501dd9091cc2b582493","internal-afe145c0b0bdb1288404","internal-112d320f960e3bb72f0b","internal-d5b8d8e218df48232ca8","internal-9808e4c24e873c2ee2d7","internal-12ffe70617150b90abab","internal-802dd8e0e30a3fccc38f","internal-d7167b6a2c698a24a244","internal-ad265543e537778b9b16","internal-61880ebce408b809abb4","internal-fcad7c17c6d92b564f48","internal-1f50304522e9c6bc4a7b","internal-fac9f9c88b4dd542e58d","internal-721733360a97ae730037","internal-473244f25819ecee0c2a","internal-5f802a80dd015e78d636","internal-cb09452dc3f6a55a2a02","internal-b79a9ad2623c81df6368","internal-f4622bfdd01fde2a91c6","internal-932052346af9fae3c5da","internal-8806771f42b71ff325a7","internal-544bf00e3754bb0dd030","internal-01b9ee2fba44907ed360","internal-ad1ec46b5a8d05fdc4d3","internal-bc56061fa5e31ba0b960","internal-68c48444514dd2f85616","internal-0f75b3e3699b245cd398","internal-15d43492079f0144d985","internal-b0bb5f8add2314d468f9","internal-606c0e5716333301d45d","internal-3487b1680c33aea90561","internal-fac13ec38b66b6095211","internal-06f585c2e81cc3b5a062","internal-1b87e2a979e6343b8762","internal-e5393c5f7680a728396d","internal-1f53b37b8f59458dcd75","internal-74884e642b5266bd9f28","internal-e1725d82945a360ad700","internal-8e2b4bd557f3942599fe","internal-dcb016e22ce1af667638","internal-33a3b2a77cc4d010a478","internal-ef8e721678f6ab82a918","internal-7b887c07572332be56f1","internal-786e0c73aa91649f5fe6","internal-b123b54278a039287c2c","internal-e10deec2851efbd3d2d2","internal-2a99090893df05f19d53","internal-c8527a21df11e6a0b974","internal-f52678a7a94f036bc1df","internal-a1ca77b065d79ed260a2","internal-8d9a946ab8608bc27920","internal-ffb6ea43adced0ae6f48","internal-5c0cc49dd62538187447","internal-88b37e2677ec3b33acf6","internal-e0294937be88741e142d","internal-4b7726346529f52a1800","internal-fbb1f40701ab36623fcd","internal-5c0f7eae48f59d91f4b8","internal-11a992a760efa06a13e7","internal-ff684c197f38484a5201","internal-e3149db48cc91668b4b8","internal-0c339c9517e0a10edc5a","internal-d60222d70005b9c46970","internal-23bbb5bedaa9b7d963f6","internal-65a18429aaab82ed6a1a","internal-b99657e28e7590c92745","internal-ea714c6d6fac8f6f8ef1","internal-57d43a28e3b09e16516d","internal-66e4d15bc78568dd647b","internal-4234431bca94cca21474","internal-da28e0b6de5e9c625757","internal-e37b8c980f646cad17c7","internal-b46f85b325a33e3b21e9","internal-0829f2864ab34456c8b3","internal-d9f04faf64900a9cc2dc","internal-24f52a877703a91496e2","internal-0291a4252acc7d24616c","internal-a97df0b5405251b79f8d","internal-cf635dabf43335f56bde","internal-43c77f85511000a5c310","internal-3276d7dd8131ee189b8e","internal-ca3596ece6e099ab4bfa","internal-b624fe3a408b3f3285a3","internal-f3e90ee71a38e5e00514","internal-2f6402b07df9a0870d2d","internal-1d3c4c4ea9f1e65ab7e0","internal-79c136201fca0a5bb7dd","internal-58c9b83fac3d1a068bc9","internal-6317d918a2ef8f1e51bd","internal-7c9f06b3bbff4c980233","internal-7793ba5954720c78eada","internal-2017922d07dd19aa1210","internal-d631cfdd08ff3b9a7aa3","internal-9e0c7fbe90622fecd988","internal-6016cc361d19ee54e220","internal-f29a059888f7e3b1e50c","internal-be0770efaea4f1ed66a3","internal-1b64653279b8eb223699","internal-aa513e9e5b1b075d9fb3","internal-8d252e2947c9edfb9c5e","internal-525d7d83f9dd81aa28ab","internal-479395efed82cec60e19","internal-0d6e7926a5b7b21454e0","internal-47c348c8b29f257a07e5","internal-af569e6d761e67de8daf","internal-d6a729665ec08cd0857f","internal-b83eff4e9e18c161a9eb","internal-7731e5f2104b2e03502f","internal-ad9457c58215f2c534f6","internal-977c3e2528d31d32d10a","internal-4087343251f711bae59f","internal-9ce2c851dfc8146f3e31","internal-cd1cc45f88da1320f5df","internal-21b8bd132364f91906b7","internal-5c8bbf7b5f86b1510d79","internal-7eb7de7b9c2d24df9405","internal-b89ee452bf947e243f20","internal-185655356949450f382b","internal-79b76f81dcf2a01a1461","internal-1162871fa5e5b52acff6","internal-b12de8ffdee525c29329","internal-4aee34cc585ff181bb9e","internal-1c82657a11de07e156e8","internal-82b59127a937e5e14f99","internal-465018777f670b766e3c","internal-7cb6e21bcbe0f2935a99","internal-d5d6e50281e47d4e5003","internal-46ba407c425d17a496be","internal-1eb788b536a53de242f7","internal-cb7cd158fd087d1bf8b1","internal-60ce62547f26f8f39d3c","internal-b01f95abb8f744523965","internal-3859fbe0251a0af94556","internal-89cde9724fdd6e11ee8a","internal-0c8e8c5b9d8de08d4124","internal-d687ebb594c49d760517","internal-20dd656e1ffa28e23ce9","internal-a4ceec725ad343cd2922","internal-6d6c67a6f0bbc211c390","internal-d09d3b9242936dfe6179","internal-5e332887ceb4501179f2","internal-711bcd736cb03bffcf88","internal-8eb455c99d981557e463","internal-7a07d51ae907a4d51ee7","internal-76e407dc762afcfd4abf","internal-2527df2a5737f43228dd","internal-aa35701e9827b68c4158","internal-5b6e0f9757d5df8811f8","internal-01156d4b35507002d2c6","internal-a9c646c215bf7d2033b3","internal-907e590a57bcf83dca0c","internal-bc590ceff430e6b0916f","internal-8c76b56e8913e8975a6e","internal-255683ceac2fa0690c62","internal-6925c30031b55d9c5c80","internal-98c21ed5803f367478b6","internal-07a80c2105adb41ff46e","internal-0d5191a0cbdb3ddb6d1a","internal-336fa975bcc11499e15a","internal-6d361692f7c70c8166ae","internal-b2db27f84b95278f52c0","internal-88d28a103c4851d759b7","internal-c55c044bdaf9fadfacc6","internal-7189f024d9f003c4ca34","internal-b381022f2d96b5ead631","internal-edfc595cdba01c4a1a7c","internal-daed886066719ee7c2f8","internal-63166d410076a631aec9","internal-b720f6d1b5e6fdca5f7b","internal-0642f85d9bb4a12da0d4","internal-bf4a55e87de8e1477e2c","internal-217437b3595be733b337","internal-74641b153ac3bdc1a543","internal-392421ec1d2e5f11f391","internal-a23c9534e95f376a8c72","internal-0384c22aa2e10dfebdf1","internal-a817b7e5f7720734de30","internal-819ef81c8966f9e5a62f","internal-1984825824cc7294175a","internal-79e44b6336051655214c","internal-084736c5abc1d7128019","internal-b377a9bb694a3b2e5529","internal-358ea99ac92e80583b00","internal-1f44e3ee50cd3c5f786f","internal-5d3a0f940f3c025b596c","internal-33761307b88e467dd594","internal-06a8026b45841fda9e89","internal-1cd3f44d860760c79ddd","internal-3872251ea36507f4e4e5","internal-44bbd7d36079c25e107e","internal-c769e3b83498a975f00d","internal-8b7e83ddefc44d94c70d","internal-2ab1082b7b00a3b79971","internal-49be45d29eb097b4a3d6","internal-fb7312cb5f44aea7f7bb","internal-3b6cd2f4d782b594570e","internal-38da620e94b2b1fac6c7","internal-310942e019c7191a45d2","internal-8c64c88b2b04d08001de","internal-e45c2d657f0adf3366e3","internal-d81bcebe185fcce6c71b","internal-b64c78c2e656e74eaae5","internal-4f800a9115b8bdc129a0","internal-b167780d3908544e27c9","internal-32a6e5adc9c2af1a8abb","internal-c3e03b840362dc34bb3d","internal-08107dd5854683e47079","internal-969303e1322fa4c29132","internal-696d90d7519bb6353178","internal-cbd046b67001214c751b","internal-d0802f8321d1d1818e80","internal-7b60721dd4b4ea58243f","internal-1895956ad25e5d3e16d5","internal-8f82457a164f18236599","internal-e62abe707e2f503d5693","internal-44b681a2ab410857fcfb","internal-7078dadd6df99aa3c759","internal-2beb9cfb1f8e5bcdf93f","internal-5c5430fb9275bf935d97","internal-88ccb3df1b4e2669cca5","internal-893ba48e9b0772fa7044","internal-db4c5290f13d9a8a5820","internal-31a8c570cfd919f6e1ac","internal-9da22906eb070b7a4ba8","internal-7670a21e76d4db8e62fc","internal-92645e1a2cdcca5b3dd0","internal-1093fcb44952848d21f4","internal-6be62f19d55f39181a2a","internal-2634363f723248fb8e6f","internal-7b0f8b62ce4e3fe3968a","internal-708bbb14a3721090410f","internal-6bd368ca5f06f5261d87","internal-7de2b019abf07007aeb1","internal-5900b7d54a5d5d48d604","internal-0e609bd0e52e93c75ff3","internal-326db4e1a20c7c095a36","internal-b0721943223d5df370bd","internal-4ec2832068d6915de6b9","internal-62965e4441373a3c7192","internal-822a172318b956815d30","internal-bbef345485ff05b473a9","internal-2090d0e60ac1e09fd890","internal-ef3230c517432e391a1d","internal-c06bdaf338135e20f6f6","internal-0850df17fac981495bd1","internal-b64fb5f8d50acbb985f3","internal-fd09ab854129df47574a","internal-17839d7c5e196374f623","internal-307db464c8636d38836b","internal-b9103b9b67b7e9cfa078","internal-05ae0369e4c2f5f14fa3","internal-1c1f0cad6fea3f6627af","internal-de5053fb5fde3ebaee53","internal-6f30788c4f09d79cc443","internal-3ce44510d0b01fd69470","internal-fbe5d355faa2479d4443","internal-3dd18e3a79069e014d03","internal-f72981eacdf577cbcf3f","internal-1fffdb1b19cf7c31fc5f","internal-228ebed3593367948afe","internal-8ae34051511303dc9a3b","internal-aef607e372184e1c72c3","internal-cfb3b2324a33608f9281","internal-9230307141fbf0204f88","internal-db769f3b5c70ede6a17d","internal-c32759a0587e27a7f06e","internal-d0d78321cbd1d9385ee7","internal-09ff8c8b89160a482638","internal-95e99b1b333c4eae89ca","internal-e15bf861c625812d01c4","internal-e7e0f28116596c7d2558","internal-7e91e1c048ee3abf8c84","internal-4315c01411a9c7cb0a38","internal-77062c2c6a376baa1b3e","internal-7589f5dd43277c4984cb","internal-8edc7f78adab37e02fed","internal-048a5ae124623953cf8b","internal-e2993e8425ffdf5608e3","internal-3c25635c83e4d1ab3625","internal-2a623c097243935b86ee","internal-602a2b71ea37403f718a","internal-e790ca461a46f22019c0","internal-fa345b9f1e5dba30f302","internal-76c0cc0e2fd67847182d","internal-f2f613502c3fcdcde974","internal-bd86310ab1b6c113dc9a","internal-70ae8eea41efd09ec545","internal-547c51b515690fed5b40","internal-b7819ea04f78e925dc09","internal-53c7e2c60b315dea67ea","internal-96970b4fc466c169530b","internal-e35f91da0b6c2adb2abd","internal-39351be2cf7fbc31900e","internal-b4c92849839a9098ea9a","internal-8ad1ca977bfb19d28957","internal-6475cab7747d2a127599","internal-e07d8ad63793fcd1d3b3","internal-60226a3dc1ea115948da","internal-aada1a13c266c2d5c941","internal-edc87464278b12edbf67","internal-f4e79317714428a54d69","internal-864426edb0157cf530a6","internal-471f6cec6f47d43b20f9","internal-fb1136904b9a13d3d882","internal-c9f9895900483da333ca","internal-a78cfd30fbac85825544","internal-e42fe276a92ea6f798a3","internal-a8a2da0a9b12204c574a","internal-5eee06fbe6030dfb1484","internal-4e0ceea06be224cdac82","internal-b302138a31b85f22ab12","internal-763b496988b9690e62e5","internal-cc4bee7edde6b468e014","internal-1c52103aaf0ae99316c8","internal-412ab2757b06fd108938","internal-b617d8164a4e133cbd15","internal-d50c9ff6c14b5a8f5fc9","internal-046c0d09342bea9387eb","internal-c30315e956885d7f759d","internal-924c13326666fc95c372","internal-6a7ef5e871e0f0301959","internal-a9c0abdab77d24a85274","internal-ab2c72ce3d75d7ef68c0","internal-c59b64eb0722315249e8","internal-22a17aabe7f4bff97ae3","internal-beed1c4ed965851124cf","internal-8e524973dfaa1cf7cf9e","internal-c9ed91327e81fa5361e3","internal-441c1ebae1189e612642","internal-37bec09717f46bc03d60","internal-6b4cea697c807c224206","internal-1d7e739a7442b1b0cd84","internal-8689834fc47f8f9dab4c","internal-18e4ed1b34bdf7437476","internal-523e81ce4da47e84bb16","internal-6b7cf6a824cc0d3555f3","internal-f85c927cd3fdac30c0d7","internal-5ab3029977f5fd74c702","internal-778642a8771121e071b2","internal-20f0ac94785e593ac7b3","internal-c7410ae8cefc7a6ea478","internal-1ef1d6856fd722c6de4d","internal-790b5aba694414fed473","internal-43832605539be589d6d7","internal-d9e6dbfb7d6e39de6b7a","internal-da3afb52d19066b56279","internal-d5b4f316a76819447823","internal-e501c87bf3a35cda5cba","internal-381a0d1e84527353e224","internal-06929e4e68ec1bf2782c","internal-6530aad3212b5379a81a","internal-443d3e8c2d4a138b9962","internal-120afd6ba4dc8c94126a","internal-0bc381486efee47d7b0a","internal-2bb607adfb08f917ac6b","internal-b8b61bd998dab03cafae","internal-e74a37d56e1de074cb43","internal-04e82bbfde550c73b852","internal-89583b0e8898937d2ec5","internal-699288a41d7783d818e3","internal-57a0b93b0b1b8c342c36","internal-08d90f8937fabb216c41","internal-bc6e4652d3a6a43aada0","internal-f092693e55897ef8a58d","internal-237d9ae3ebe0a3460d01","internal-5afcc544928202c781d6","internal-ee1b7bbfba22ad8ffb08","internal-4335ba5b0b5040ccb38f","internal-f4841195b8f7fb2911c6","internal-ae8b80db63380ed275b6","internal-cdaed8dcd4bfb01498e4","internal-93d6aec7a12d023fe717","internal-18433cc14745dc0a9eff","internal-b6023e1dd35bdf3bce1f","internal-d922be368872642cafdb","internal-39ce0813282def198634","internal-c4671d4ca93fedc5236d","internal-4916640fa753790e5403","internal-6221ecfceec5f206f604","internal-ead53f8a578e746edb9a","internal-9950fdf96d8b6144692f","internal-f517cf9e4e05b98e6a03","internal-cd8fdc282478d3556f3d","internal-5ae088de055a7ec7dd39","internal-d9b2c693b7fb89b973f8","internal-3073385e0f71f8a6f603","internal-f857b5aad74c19c04ccb","internal-c605c42534954ecaa68d","internal-776aaf6c4a891b4d7ad2","internal-cfcadfb99ea6048dcb64","internal-783f27e06eb1ee439cae","internal-383e69a2336101e7870d","internal-26bdfdc48ab657ec0fcb","internal-f0584cca99795bb68273","internal-3477f14b19958117d208","internal-1f6ee3b5eb16381d56ca","internal-7120bdf856be32235e05","internal-4e52482069883c9c5812","internal-97e06c7fd976ce8f4837","internal-c030b232a5560a4f7be7","internal-6276881aa67d3f18d099","internal-f1cffbb0872ed4834dd2","internal-cf6b874fdd756b9a9e7a","internal-69c474a56cb2d9397c68","internal-3377b5a95699a6c82a96","internal-eef6aeba99a31a9e5880","internal-621f44f2d3a0bebed3f4","internal-7f22a40fdebf9f5c2106","internal-fb946b1d649bec13299c","internal-7fc0fde910bc3038e09c","internal-100c084b95ff3fdc5748","internal-decdadb2c83c84b7ef3b","internal-f507824e2709d7540c52","internal-185c4669edaf61da5cfd","internal-d861c841a4ff1836c202","internal-02220d45af2988612e36","internal-e24c1239aa9090236dcc","internal-5672ba6866e9d5a45c5d","internal-41cfd17aa74cc34577b4","internal-8e02b439b3ef281fc78e","internal-270c2a2fba41ca299eab","internal-c0b63395781467afa378","internal-eb37f6a7bb4901be4fb2","internal-732978a59bde1938d610","internal-f2d8dd5ebbf1c983a73d","internal-dd071f7c302b02176030","internal-14496a11e42b764db02f","internal-6b0b52ae8d15c811e48d","internal-d41475a8361728317ad3","internal-642131b1c49c14cbfd66","internal-4da75e8b3ef3249d85af","internal-ed4cf0e0f091c8fe2a67","internal-2216e65bd10f54ff8035","internal-b53d75b1f8e3e7ea3573","internal-d2bd53e1f73d62dc377d","internal-307a815f025c345c6bbe","internal-38b08114d6263da7251c","internal-d7e56976ad3ba9cdba97","internal-b673df15ca59309c2e06","internal-5a2d563e743ed25e7f03","internal-7034ebeebfac84532900","internal-0889b228077d75f19221","internal-31ed90a4bb512202b7f1","internal-928f79ac8e39bae9c26e","internal-b0ca890c46d93438c7d2","internal-986e6b84b5b463df3f6a","internal-233f59e31950f8821de3","internal-9709766595fd42a8a0be","internal-0a56aab06f6b3e5a0320","internal-726f0e997c9189c95702","internal-7f718e6ad68347e4498e","internal-e5701819f515bec18cd6","internal-cf8669d320836e6386f9","internal-e32c0c7cc27a274df314","internal-3ed37f92bacd573e2104","internal-2b7968bdc8ec5be82e14","internal-7f4662181b630180e034","internal-ec5cc1f08fe54462f4e2","internal-53a728551394133834d8","internal-98fec7938e0ad23428c3","internal-9c283d76b8adc70e3552","internal-db3e3176e1a9879f5360","internal-9e540305167a8b91520e","internal-031dc76e12199e67cd3c","internal-5a67095be063942c4ebc","internal-180df11a44ef521b2a94","internal-cdd94dc02a67e15b32cd","internal-c5d570b3c7edbb23091e","internal-a965cbad49c3ff3f414b","internal-48b04ed4d9a05f34dca9","internal-43a4c04d8ee72a1df8f9","internal-b9e1ae7119bfc1575393","internal-ab6ba2e2676782a50bd1","internal-21d02f64f028dc4888bb","internal-b0b4fd2008f93751a613","internal-227e8bf4c6fcd48f1283","internal-5a46f2362de1151eedec","internal-6f3e037db7377e9c0d3e","internal-4038ec6d2b571cce0a6f","internal-265715767cf9f01d7512","internal-cd856a7577e4e34a2229","internal-14073b6c63a3af3fd59f","internal-bdfb269f13a022290949","internal-44069b5fe28335184976","internal-59042f4d389f5d1e5bca","internal-c784cbe8d9aef32780c1","internal-c10496e580f77ac50b82","internal-8419d0e07de9f9542fc8","internal-1edcc3144a59c33efba6","internal-13fe41e56fd83436a449","internal-8a67aba1ff139ee4487c","internal-029022bae3bd5ad1f717","internal-dd172e40ce076e311d33","internal-de7ef9842dcd5e7c4074","internal-25b2272d47ed3d15f136","internal-13fb86c58623edd04d14","internal-4d715a252eaf6c9093b5","internal-973957bf33f7ede78005","internal-e72e22d366a5f0b222d9","internal-127de5c39e0246e34cca","internal-a3e6fa668df7242962f5","internal-07144405e6f8b0f16616","internal-776c80f5ff7063d8483f","internal-ed2a1b8a658e1fd7ccd2","internal-aac0aa1f878f96c1384d","internal-b4d06a7d2cda937d3660","internal-03c7b38c8823f2f1ae21","internal-a6b6c41a7f5e4a0b0ca6","internal-845804fe8d462b677792","internal-7e4f6d2c63184a58005b","internal-41f6b4be2526e648755f","internal-22166e041aaeaeabbf98","internal-e12f26ce06f18ac4b381","internal-3a9ba8c3e6af1121a41f","internal-7de6f816f34dbd413616","internal-9fa76f425c59a719e23e","internal-ec744b5d63b4b5146b95","internal-e24136d6231a074205d7","internal-1b3d8bd743b2c83f8d73","internal-063b8827951dff237e8a","internal-2deb89f611267f13182c","internal-ae9acd2d54af345ef8f2","internal-c0a575ff17c5a886e92b","internal-c51a96596783f273d215","internal-426199c2b0b7e3e3ae8e","internal-2b19c7c921e0eb5f4778","internal-b327897f4cec796f2c74","internal-a975c8843526ce265ab2","internal-3b56e7ebc25959bf9ec3","internal-d84250527201a174a365","internal-2a8efae1d478ef6b1372","internal-22aa2013a906badc20d1","internal-700d9ce774955b2efcfa","internal-13a84c709fd43d4f49a7","internal-d6776c060e6ac9402c4b","internal-6f7f5e7a3578ee390a26","internal-332386460753a8c7b593","internal-f40854d2dc6f03c17f04","internal-bc39d82f2fd37f68b270","internal-fc0f172d6ee4af8c12c4","internal-667fa4236146bab9bf2b","internal-9f632ecb40575478a611","internal-ddf5cb808a897e589383","internal-365051073fcec87c0a0f","internal-66d59954f3661494729a","internal-39ab42b3ce3efde48e94","internal-6171030a3f44c09c2da7","internal-19d0d9af6d5af5169919","internal-5ebb3bde2034d34e2a7c","internal-e50602f6cb0e5c0adae0","internal-ca4a175eac6c155e8da1","internal-927fc28b40125c7905eb","internal-037b6f0471d8d33108b2","internal-42cfb27ceaa602a3af28","internal-463cb91bd8b41bdca083","internal-00e07f9089f58dd3704b","internal-92217922918dd77bd5c8","internal-48071d3a5046c16a6d82","internal-b21554aa17561ab03139","internal-d0e7ec72552395377f60","internal-a58971e838295ae87471","internal-bf2426764ef5c9b986ce","internal-6abc5c78c0bf288b7166","internal-b8e458f1056da0617ae8","internal-78617778d5fd87270799","internal-251b94a19b042df7044d","internal-fa841eadadbe509dd67f","internal-2209f71a52b63109d1bd","internal-b111ecd6c251bb326ba3","internal-dc37eae3dc5ec8a4d35a","internal-76c5b6d25aeb7a7dbdf9","internal-42fdd6eefdf231f533fc","internal-6af313031903153753a9","internal-7a128cd12f0de5493559","internal-8c6fea2c3e1ae0e56916","internal-47e097df09e560a696c7","internal-9eca23087e0298515fdb","internal-fffbc4ee1b46388e2cfa","internal-74fee92271c87ad56733","internal-ad1beb59918d40e59c6c","internal-7e43e80e01b847e63501","internal-f3e872d34b5368398d82","internal-e82b8a0e22a12fc0d916","internal-3850b1f43d9b15f05814","internal-34305b44b9bd153cb81b","internal-4391974a3cb018a18946","internal-32f70d7e65a25debb515","internal-495eb09734dc59d6be66","internal-68fecc993e727e61695b","internal-36d5b6ca4cd5c49c953e","internal-c146ca85f49d80c2043d","internal-c41f983584793a018858","internal-a2afc3d1b5013e5685ae","internal-d5c1d91144286432ea09","internal-42279b6ee067d93bf12d","internal-5c7c3df70f1a10900fdf","internal-7e5295dec948ec2727f7","internal-9bcee86f6511d657f955","internal-b9a2a34e4060f5a9013e","internal-15d03ebe6cdbf0a2a61f","internal-bc20d200a54a20a5b9fe","internal-35339c2d9f3894cf2e65","internal-ea4c9c97b937a48a98f8","internal-c7b7a3c2c694c53383bf","internal-c982d08036df977e1ee8","internal-fc1613ed35cd9c7a81bd","internal-4d1ff72e1be079b44d69","internal-a6f8cb2ef365531992b4","internal-9e0f58db62305bce31d0","internal-4f96f3adf21d3c9b6bc3","internal-3a624fc1676d5769a43b","internal-46c859411cefde263418","internal-ee8500e43c1ae4ce6f95","internal-d1b5f29d50c86da88321","internal-96d9528eb99600a15ff2","internal-27ee92e20acc4c52e326","internal-4bca3bb9b480d0918d22","internal-5c81baa273aa96695d5c","internal-735758564fb6304de58e","internal-10c0407bdf298e81bce6","internal-87a84f9419651cb6c4b6","internal-bf6e82a0e3f6b42172aa","internal-fa65b3da35cade86dae9","internal-b3793c1965d19efe605b","internal-506869a6bd7465c6c586","internal-fb28242934c0ad3b86b5","internal-a280cfcb6096ab7c56ad","internal-9e1674980acd7be48e02","internal-f2c87f8acf5c7f990687","internal-0ebe9dcd2ca5005323b1","internal-5193c97f78b791a425bd","internal-2747c0efad47af534503","internal-0d65e4f9e788f32dc27b","internal-d4f7e6ee5990acef7cc4","internal-2dee09a309095b404136","internal-63d5c41d2716fb4ed9e7","internal-8bf9716bc1197e08ae86","internal-8954270268ea2f01cb54","internal-f9018673a977918a2bb6","internal-d007f6f14a2e940418f5","internal-81cd1f3f8d3d592c26cb","internal-48dc29cc2fb14531142e","internal-fb51f4fcaeb07e734e7f","internal-33b68a0fe2f7596392ac","internal-0e4c53e5f49ea8ff832f","internal-d10b070e3ca15540c61e","internal-323fdb767b1cccedfc66","internal-275c292d670fa481f0d8","internal-edcaf6cbdf8cb02d0f10","internal-09ea59c758f08f114f12","internal-aadcd1ec8940c99665a5","internal-e035e04aa467e43a77f4","internal-7d07af88eab7a0243281","internal-a7af07d9b16bdf98dc58","internal-3553464398f2b5588059","internal-77b85bee5f1aadf8230d","internal-816e6f89298e4612546f","internal-a623a8d56b65de77abae","internal-c76916b7b981e3967eb7","internal-9b12b4e80f624ac9f2d3","internal-148d642cd10e47dd805e","internal-6258f7276b9058fcd8eb","internal-c730f315146b35ce148a","internal-49a7e6c06ab984a8ea2e","internal-b30ccbc7fbdefe82f85c","internal-d6f80cccaca291b4d6e9","internal-5460d02afe22796f5f58","internal-cc516d0901beac7c8328","internal-dcac20ad89eca2380af5","internal-f6ffadc73f867bd8b68f","internal-2af70fd59288269c6026","internal-60c3976e74d959eadbd3","internal-d1edeb71d77f98b81a08","internal-55757ce8b409da267fe9","internal-9399a7bf41a4f45df3d6","internal-290888d1ed44baf534c5","internal-c8eff7198af238e2483e","internal-42226d4cc9591de45b7e","internal-ad833c93a87da77d19ca","internal-9aa7fc5c69a781010e1a","internal-239eed2f8773e80a94d8","internal-8ace0e08a829d3190d4a","internal-d6ec1bbb13aaade7c45f","internal-0938f363542c038b74e2","internal-4643ffc393540b8d98fd","internal-3080166d8e8f23551e64","internal-6df5f0fac11b70b30274","internal-1bb90d60144e98e8a913","internal-7aa15dc309f806c6b863","internal-751b07141e4b0c8e3fff","internal-a987e0d548b7d1e16468","internal-4b8966d210bcac6452f2","internal-4068d12061e01d2eb902","internal-a8f44cf3aa03ecfdc938","internal-e7b4fb3f57d73a1f5003","internal-b2d88056411182d06393","internal-dd24c098a5b9dc9ab97b","internal-068ba2d26dd897e9e4b1","internal-b67ca1063b39f1596677","internal-460f6f92bfec571f1aea","internal-fa0cba76344338a69067","internal-7aafb97d9d21c2da7cce","internal-aa13349706a3d0ded685","internal-c90587ed538ba8bc7108","internal-efce68479e8f71857b8d","internal-321ff1c3a081413539a6","internal-90882ce6ffb70d5d79dd","internal-7f38d5e57abb4a9d9776","internal-93cd2ba6f36b8dbc7f87","internal-598c042b9f8f90c4de71","internal-74456ef793b1079c1166","internal-99c57920cda715b2eae7","internal-1f2257dd88950c95bf9a","internal-48e04508622d9562923f","internal-ab7f3e11a17ab1e22ea1","internal-1e32435bd2a859e887e5","internal-2f7a0bf779ef1b577d08","internal-2492d56b0cdff1e8d3d3","internal-03353064877507631107","internal-a4ff64e41b97904040d2","internal-857ac13f3b600f9c6ba3","internal-3a519f00d8a99ee5905e","internal-ed371dbf3fd42c33efb5","internal-e0ba1f7405d6e2ba9eca","internal-479afc37f5024bc24f47","internal-67ab410e2951cf105180","internal-b871e5599febbec71602","internal-1f7895c12d831ce45622","internal-8e3e5675380d887133ef","internal-49075211968a9e4210c4","internal-5da80e16ae8e56e1362e","internal-a40198aa2fa3c0caeb82","internal-02ece98d71327bd46c98","internal-209ef2c18f11bf2f2faf","internal-39510947268ba8e6d546","internal-befcf3383dac423e9c5e","internal-ad47c2a4d3b448ac74c2","internal-9fe601eab92b822cb394","internal-7fb585e6a917116162f1","internal-5f1cd8d696460a5fcf86","internal-28db05663ba9c40d4166","internal-49edc268f265cf571fe0","internal-d2ed8942610d47c9ae3d","internal-0319faee0b1d4452ec77","internal-2f66c29c5f1c7c38eeb0","internal-50c626bc13a8fc138b96","internal-e26639b7578c1d8dfcd2","internal-dd2c5056718b1bf7493d","internal-e62b40e5fa8999e1ea71","internal-f566be7c4ad557954feb","internal-d450ea1d1dd54d85e512","internal-3a0a3c6e71452648eaa2","internal-9297d6a9d50a2c4b1233","internal-21e738e6c1d14c855597","internal-6a8e59b205c41f779ba7","internal-c8b005e4e2755e503cd9","internal-a09047839317f2415222","internal-f92ca4218f0c78480fd2","internal-df06a6e40c7db8b32e9f","internal-f2d6f738dbc912d1687a","internal-932e0cfea5d70a76a2b8","internal-4bf68a7cfdc1bc20c6a8","internal-7d76dc9290ec39a63bb0","internal-83839cba59c94fd7cec0","internal-b4077703378de6dcf7ca","internal-9e1f313caee42626608c","internal-e2a4e8398fbea75bea6b","internal-ab85d4d19ee2cd05cfba","internal-1e39c9aa49c424384dd4","internal-83b2fc462a84ba804acf","internal-af3d4c686675f80980d4","internal-e99abea56dd54b751f87","internal-4d09eaaf863e7f9facf2","internal-e9465997b75f9103c546","internal-e514f6d3c90b823e9c14","internal-b2c987db4a4a5cc0ed34","internal-e9ede41e85ab9f52b28f","internal-1ded332449985f06808c","internal-094c4bb1168395429fa6","internal-a9ed0b07fa96f411f459","internal-e235d2514667f15a75f2","internal-fafb4953f0cee2382560","internal-6a6334ef5dd1b619878c","internal-b34ad609cd645b4ec697","internal-66c0100cf7facbb22b41","internal-ef5bce9e9a0c6d21df07"],"external_outgoing":["external-e9dafa9883d7dbb53105","external-b9e82c656763fca3a4f0","external-5e9f4c03a41ed2d3ddee","external-fb601adca659152fcd32","external-eadd796783d61bdc6d0c","external-1568fff86d92ebf7b1a1","external-505eaac7c6025be1c140","external-89d51c459491716054fc","external-05d71047a08753ab465a","external-7c0924e9ec002a8b31bc","external-f83e8f9a1ff12972d7ce","external-24c232758a79a7baf506","external-b214b9f877d0cec9d2c5","external-26fa7b105d7fa568364b","external-7cd6c9658d8980b47e5c","external-221161b957d3705c9865","external-5ac726ba49d0bd0bb0b2","external-bd0879d624aaccfd8c39","external-158ce3a3cad562b23fc8","external-1dd01d8b8654d593694a","external-1f4318fa3c0320bd6e49","external-65b0cec4703a22730514","external-1eaceac6d5ea78aa38b8","external-a3d1898843b920d8d418","external-dddc4dedee6fc10489c7","external-92f476909cc8f5af44f6","external-6ba2fafb39b9b6bcce71","external-bbecebf213e255d52361","external-4159a2eb5f41b0506505","external-9aeb028b6a56a2a52419","external-fe03a7b6f983016055ca","external-362ddd480e64eecb924f","external-ce0823eebeec493553fe","external-bd178d93e5703695fa7b","external-868eccb6b0ebb0398f9b","external-896e9143d4afcc7d267d","external-60a03a98716f1b14eab8","external-b8490531697f81a30fe8","external-bc2bc14b6438f433d94d","external-f2a7efbd223a396b425f","external-a1a8d1744b04771b3c62","external-a132e991e8529ccb5bdb","external-516c2617d2730f617b75","external-6b8727c474621dc358df","external-6653c89f78e311a9bcab","external-e208f68728e447f05011","external-21828eda9922c5899a54","external-bb952755e55dbfe7bef9","external-ef9e49c3c16c80434c44","external-cefe480c28ce05e7e581","external-c61b7b35e0d5c59a2f65","external-6ed4608a2ac394eb8612","external-4de4eb46b7f032a4fc2b","external-b410c172162dbb6ef74c","external-a2b005cea156abe4c9a0","external-847d1736fa52a580d828","external-cf694d53a838da6ebad0","external-e5ed5b0861c8ae09fd70","external-c1ac278c6754d24a8c49"],"external_incoming":[],"unresolved":["citation-9f4544e21137671001c6","citation-9ee2888176a00446984e","citation-f1f5c9b3b2f4d1aac2d2","citation-a964ed0078e82d9301f7","citation-10656f6e98682835eeb4","citation-bc1958758251e4daa47c","citation-ac6bec81f8c11e46118e","citation-05cc32e41a85281d3ec2","citation-c7331246421bf5d32a8f","citation-5bc55919b1a2cd628876","citation-f1c72d0e6f4050d25f7e","citation-fd8dad329e9ed3cf5f4f","citation-140814c7a8b25f9fdadc","citation-2b4bc48fd0ead8adeab4","citation-9be487b0b4398acedf40","citation-7634d65ac83311b1b6e9","citation-edfdd5545c94ac86029d","unresolved-f3fbc8310a6cf07a6cc5","unresolved-9b7c90849c7afbaf9c8d","unresolved-946910fad38ffa7bfcda","unresolved-21408fdcd0ca445743c0","unresolved-dc7f5497683f71ece603","unresolved-547fdc0b5e8d2c39f684","unresolved-68a080b016dd58a224ce","unresolved-4324f42894cbbda385df","unresolved-af83db1be8b5416b376b","unresolved-34b41ca75a0a67250420","unresolved-fdad50aa2b795419a3d7","unresolved-d772e92cec89a75eef64","unresolved-3a35adbfb8b2d8ecfefc","unresolved-189d1e22c7ea2fdc8a06","unresolved-4fb9e1fe114bb25a6771","unresolved-833e360102e199e8ee35","unresolved-1452368b5f6d5e46f786","unresolved-0b02cfc094e7c5be4d37","unresolved-77a3c71c4d0067102d8e","unresolved-7d03e1be94c5a60146b5","unresolved-1e24e8ad1eadfc191095","unresolved-abd713115b1cdc2ab493","unresolved-40bb8e203ad6450e3b44","unresolved-8ba759c87b3f4c9633e5","unresolved-d7fc2c1a005bb6d2f705","unresolved-831d0b024f35e1207193","unresolved-a46e00714683d3d71afb","unresolved-10ec2aa9d4c28843b2a3","unresolved-8843d49f061b632b835b","unresolved-f2f34616419656e883b9","unresolved-061d0facd5a9186b4a2d","unresolved-1667d6ef47e55dd62caa","unresolved-b2c0fe29a6b468f7ee36","unresolved-bf5a9f1b52c9f5ac01d2","unresolved-946ed9fcb12a11ceb055","unresolved-38eca2dd3640311a5f76","unresolved-fb4b778786db613f5352","unresolved-ea9137f3ce2c7ac66558","unresolved-cb946d6fd002c6bdce8e","unresolved-3512c21d7b7fedad2496","unresolved-c2fb82534ac40f9dd7e1","unresolved-3a3ab12cc0dcc3139975","unresolved-bf4fe5e62b995e9046ad","unresolved-32522a3b6bbd358561c9","unresolved-aff44224d840eb872c6c","unresolved-3866e39c62b84645c32e","unresolved-dbd12ebe278cd4ccb365","unresolved-5c58deda875d8fbb248a","unresolved-87af73704cbde261b4dc","unresolved-e9d59fa1c7fe98492362","unresolved-75d343ada286b729b633","unresolved-940ca70d867f6c51de71","unresolved-d8add40996511c5f408b","unresolved-b369091425fe1927b5ca","unresolved-bd08c3b0af82cf66063a","unresolved-8b68a33e6b2ddfada372","unresolved-4dcaed5504ca76600e0a","unresolved-915b40e169b62a5e5ef4","unresolved-c17a71ff6c1f39412052","unresolved-66fab97cde7283c0109a","unresolved-d8ada9b2ab768f65ce80","unresolved-78598e22e4f24931f255","unresolved-ab8640cda68f54875ac0","unresolved-92296e8a8e030a511049","unresolved-478414d643c503d6e803","unresolved-c328b79584e2ef2f1cd0","unresolved-53b6be8a6d01e38d71fd","unresolved-2aeab62263ac96357ac0","unresolved-5640c20074e14623ee9f","unresolved-5bb1f3e7cf42fe37dab7","unresolved-b5c513a9a1f11870b737","unresolved-406c0cafe81cce0315a5","unresolved-7a14c093f03f91c318c5","unresolved-a1b8678c5fd80f5b8bf5","unresolved-623dbc850ab9689ed039","unresolved-c2be3ade6fa08674beaf","unresolved-499629ae67e6f4b8f3da","unresolved-562405e00d684fd3701c","unresolved-0b05f7afaafebee1ba00","unresolved-8e523ef98fac8ee56286","unresolved-6eebb39a39d51c68a9df","unresolved-eb1e6320b56de75a89f9","unresolved-8126d2d828536aac2c1e","unresolved-8fbd1e75fd1dfa55fb4b","unresolved-b7f64dc2f584bb2e17f5","unresolved-24946a07116e6094d3f9","unresolved-7f27ab2a4de8e630f290","unresolved-26e0327b38632a204f1b","unresolved-f1e7894de92c643f061f","unresolved-323886ffafc3fdf21233","unresolved-786dbe74773f4e4adb97","unresolved-e363120acc894455b766","unresolved-63f65a28b41277e7f73e","unresolved-8f3ad8a18b6fadc93694","unresolved-70863604e74b7d632b04","unresolved-15d783e5cf97fcad3f74","unresolved-4d60c1d108ee78fe2617","unresolved-c7c8e152d11cfcf1bd8f","unresolved-50c576fea1bcec535134","unresolved-e14ad760f39a064b4e98","unresolved-72daeed252ea97bf0e9a","unresolved-21084cefa5e443450761","unresolved-ef8fd45f5a47cdb8f92c","unresolved-7108ed5d65f6c9a227dd","unresolved-9cb1ed7a05135f992f10","unresolved-080dfb5b4c988618d5de","unresolved-3da70517e1dac6135101","unresolved-51e410fccfb915360ec7","unresolved-92ee7b91b5b3e992a50b","unresolved-91eb797340ba7f532813","unresolved-e2dcdf119d72d33d60fd","unresolved-73bd1710f1266923fa84","unresolved-e6786baf2c38742363a4","unresolved-b3ac02c5274898ec3653","unresolved-27cce73caf1b95e3bfde","unresolved-6d832b38f182679c0825","unresolved-e9dd6521b08f31b8b698","unresolved-ddfbeeb734dba89178e8","unresolved-c392c4acc74bd1b0103f","unresolved-57c58cda525a5d6fcc40","unresolved-bfc3bd8d3c060d852253","unresolved-b26e7732ce5e37a03da8","unresolved-fff31697cffb33dc58f5","unresolved-4a566c25951d30b09e2d","unresolved-e99b477eec712da1ecb6","unresolved-f2a174b1cd438d9e8d2f","unresolved-0df90013b10e0de6bcee","unresolved-7656746d44d7b56e49ca","unresolved-016f05f1c91206f2118b","unresolved-c3b03809b03b33d623e8","unresolved-390380111fd03f51794f","unresolved-9f753e5f93bddba96564","unresolved-319b7f580579be92fa96","unresolved-e69e17a6c8d97b2ca261","unresolved-e1b03df81ceac3e637ce","unresolved-712451905a834c70eb87","unresolved-13bbbbe6175c7d884e62","unresolved-eb5d306cad029bf308a9","unresolved-d5ddd84864c420c9fec7","unresolved-32fe0c2d6a8d6bff308b","unresolved-6dcb75a82d7d871e0fdf","unresolved-f9b98b75807e7eb0fa20","unresolved-1dc08315b7bbc8fd9f79","unresolved-b79c4f6f4e9985d45ece","unresolved-f579c22fdb6cef8f1467","unresolved-30b6c347338d5531fd9c","unresolved-65902a367d61314c0f0c","unresolved-f0319e9fa9ca30a0c0c2","unresolved-426ff0e6147384881707","unresolved-c553a3f3d2c06e82a94c","unresolved-113f55c5eca54c48b003","unresolved-00e047e4ff87eb69619a","unresolved-e0285e5d1f3b81ddd405","unresolved-2ced4da55cba4107ca9e","unresolved-fdc09d88137bb1ff44b8","unresolved-8722120445fc69a8cf91","unresolved-1a90b56ca9028922ba89","unresolved-ca2023d61c6ad4db24b3","unresolved-95412383d6702635a5bd","unresolved-e024b852a628c813a1ec","unresolved-e01ca772986f8830c9e3","unresolved-be4b272d37776e67144d","unresolved-2c2bbf5a6b555c96a816","unresolved-5f482ddd084f56e790ce","unresolved-71f8d1de93f2d88cc89b","unresolved-bcd7a020e3bfc6a4354e","unresolved-96f53578c11706a0c9dd","unresolved-9f1acce3da064c99b43c","unresolved-d0ae9e9723ea9b2c1d13","unresolved-30e91bf4c12c94a64f55","unresolved-a4f30d708152f9c159f8","unresolved-bd18c1157c96ee82318f","unresolved-cc7f6d2401f9c807367e","unresolved-e91dd0d0c8c7d88311cc","unresolved-ef3bb9014727cf2cbff3","unresolved-1279fe1e7d9e4daaedee","unresolved-0900c02afeaf3608eb43","unresolved-80a896227983e50f7546","unresolved-bfa1cac86d3a1183c311","unresolved-da6e22ab4088e6627a13","unresolved-aea783f9760e345592ff","unresolved-f19b85e9d04056a16fcb","unresolved-56218daddc2e9998c296","unresolved-b590aa03d7b8826d4cfd","unresolved-90ff52b73c8f94e68583","unresolved-2ae5b0b56873fbe6e07f","unresolved-79caa68f695276693660","unresolved-38f856fe440282b3c4f9","unresolved-9d774c1a4d6a3257dd8b","unresolved-c6a2e81e9ff7d959c88c","unresolved-2414dc9a742c33bdbf30","unresolved-9f9853815831ae170654","unresolved-fbd7692794f8268ec0b3","unresolved-9e2f1a5266e78f85def3","unresolved-473518f73fefbddbb480","unresolved-3fce7ef585546f2c0dd2","unresolved-e16c5f523a422bc59418","unresolved-db20855bb25e974371f5","unresolved-c303a53530e81244e517","unresolved-dda67c90ecb33c711fe9","unresolved-d5b884d95636486ee253","unresolved-6f0dce6f73b06c72839f","unresolved-337c3fcebb39b358c843","unresolved-bd47d87da61d4dec41c7","unresolved-f2162b773b1712b59f07","unresolved-b3c238cb66b95efaf5a3","unresolved-f030ec7922d6544b29b1","unresolved-9ff6232501b26c8bea7b","unresolved-9b74f3cda641f85c10cf","unresolved-a6f8bee27527244dba4e","unresolved-5e36bc19fcfa0590348a","unresolved-d046d3c1516e94636880","unresolved-9e51c334e2373c0144a3","unresolved-07f4aaad7bdce317e2a2","unresolved-ed6c78df3173e5f572ad","unresolved-74f755b2e312bb8b099b","unresolved-24caafb34854c0a1048c","unresolved-954b6214e1bec04f7c69","unresolved-7eef523027c8f8de5881","unresolved-48eea2cd5687a8daf866","unresolved-50a2a7fef1ca3c9921ec","unresolved-2d39cb861cf52e95e4d6","unresolved-09c4d6bf88e9baa5f70c","unresolved-8276dede1cc7b4657b2c","unresolved-28c63d8add30bc05922d","unresolved-1eab753843b5397b93a4","unresolved-046112db461dec17108a","unresolved-a03923973f1abc0b0a40","unresolved-1dbd503933b493870da8","unresolved-2a6262b1eb82d59c0d45","unresolved-3c3408afc587414e0663","unresolved-091dcda698ddc163a135","unresolved-9e91f7c19f5b7cb4cb71","unresolved-a670358bcebb98774a6a","unresolved-4fab82caa3d3b3dd0d9c","unresolved-706ec23ded9ca8d9e31d","unresolved-9cb0af0bf627e06225cf","unresolved-371980f2b97b0a3593af","unresolved-a5612f28ebc08fdd1684","unresolved-ef6d9392b52f676c8957","unresolved-0fa0125010d1c1e72450","unresolved-6b3ab4a61521892574ca","unresolved-4e12fd53c129a33d7fad","unresolved-7d266826a10aeedaff71","unresolved-374c4a746e02159c55d8","unresolved-17533efe6991119e19a6","unresolved-513402e7b7f5e6cfa95f","unresolved-93ce8239bc2118eebcbc","unresolved-3dc53e394fca5a30e327","unresolved-ac9cdecfbf550111359c","unresolved-a60d676b46ed1c584b39","unresolved-714de75a875c4bb514cb","unresolved-075880aa6dec88b4c1bf","unresolved-96861035d1722b78e313","unresolved-f9ae2744fa37abd48a72","unresolved-1813b535de7de5266147","unresolved-abde12304c4febbf7709","unresolved-65cbf1fb603b5ca8af2d","unresolved-e24c23b841190798c25f","unresolved-14414267611e50c985da","unresolved-1fcebbc9a623aede8c05","unresolved-514071b5b804ef2e47ae","unresolved-7cc8357db6bac33bea81","unresolved-74a21b6c30c7cb69fdee","unresolved-58c17c0ea33ac21eebc9","unresolved-4f09af3060268fa30921","unresolved-24055ecf95fd99db27ce","unresolved-753f704dbafc4e106d5f","unresolved-5bc1d5dd88478c06319b","unresolved-4618bcab7f58f1bb025e","unresolved-918cf862793414daeed3","unresolved-906c54781402d163a895","unresolved-6a8a2df86419937d2888","unresolved-8149f519fce27f3d5d3e","unresolved-2ce29f1a998c2f06fc79","unresolved-09c17077b44209fab4b1","unresolved-de104936c90dd557992f","unresolved-396eaeda0d1c28c286ed","unresolved-51f03d13928ab73bfa94","unresolved-313a571cc39c0b26f767","unresolved-5e2ad30f38136d5bb40c","unresolved-be29dfebc6d214b32725","unresolved-b3ebbe01f6b77e87a834","unresolved-d854fda15cbf7f4b9928","unresolved-35ffdde9886741b619c2","unresolved-ea0e5033380da3a78773","unresolved-283dd12e37b4f5c6f39e","unresolved-206b7756808a20ccc460","unresolved-023bd5f1e243ea98fdf9","unresolved-ed6cbedd2320357df8c1","unresolved-60ae6fe724ac40f7ad0a","unresolved-d01158f2c59a813bf3cf","unresolved-2abea46cbe9fe9e0cc41","unresolved-d7871f82d418e6612ded","unresolved-2e9bd57ffa58054daada","unresolved-ba95279bb3aedca2ebd2","unresolved-063d52139b8febf5e4a0","unresolved-f2c2afe28040f989b416","unresolved-a5ed167ac4c78cdf7b5a","unresolved-89bd71e4195cd51317f9","unresolved-9d0a1a0a154af03eaaa7","unresolved-61a1e187e22e8ae341c9","unresolved-4fe428f1874a038b4869","unresolved-2bddd451f8fa1b38f291","unresolved-edc82badbcb8a8e8f309","unresolved-ba7bee47c4336b320619","unresolved-5f1dcb923c05f7938035","unresolved-3ce270e1b265f7d84fc9","unresolved-98859048f9aee1a2b3bd","unresolved-78ae6bd118d4a04c1e52","unresolved-fbf49ea976523282655b","unresolved-78f1e19b67d95eebb6b1","unresolved-1e2c298b1c2dd6b0fcf1","unresolved-42c6ef1657ba9762bb80","unresolved-499ed56f156bfa17192b","unresolved-59a0034a560969be2ae2","unresolved-c4f23090d47501646573","unresolved-c041b90d987844184b5c","unresolved-48bd6519d2f6f18a50a9","unresolved-1acf8929ef67de3e734f","unresolved-b47425d464023feb412c","unresolved-7864312d06c57549e272","unresolved-4574906b21a14ec70add","unresolved-c73011a9d466a6ca0281","unresolved-4c8d038f35fb0fbc560c","unresolved-ed45f18ffb88f826767e","unresolved-dce9be3fff9f954cd2be","unresolved-03c75bb25553b4266d27","unresolved-dbcd5a3f058206991ec6","unresolved-9ed7329fbf55a3a03229","unresolved-b3d6cceb916906926171","unresolved-e62ce58cb505d63f8c49","unresolved-fbf11d6e35c739556a99","unresolved-d5ab3a24f12198f62f26","unresolved-648c08bb67ae27d73aca","unresolved-8f72a0c9022f5f0bf341","unresolved-4de809ae848e869d4061","unresolved-4beffaec00b3c8536c5b","unresolved-d7dfa27d47aad89f5733","unresolved-697d5d90393b23782c5a","unresolved-d8b22865b19187c4d984","unresolved-1bbf5b2ac9168d2896b6","unresolved-e8fa1127af4e8d8535d5","unresolved-6925ff39205e5c183240","unresolved-83b9864eba98689dc221","unresolved-d9df7b792f2dd79c0c57","unresolved-5df254a69b18e952465c","unresolved-8407768748bdc4bb340b","unresolved-234c6c809b8b10400027","unresolved-35299f5656699c872379","unresolved-ba385d2e08cb5840b3e1","unresolved-81d55a93feba1e3bed80","unresolved-59b7c989d04af70beb58","unresolved-9d0d1d1fffdb23223909","unresolved-b75eb17921916370d321","unresolved-beeda3fc90519fba5641","unresolved-dfa64810a64ad86399db","unresolved-50f27bc997970a5b18c1","unresolved-e44805ff539231d27681","unresolved-971b3c26b0e25d4e4d01","unresolved-3be73ab04c99f7a5ca40","unresolved-2aa9495b160bc79461be","unresolved-65204b0d4c8a3b77a1c3","unresolved-8f4ff9c13a0ce31a8e9a","unresolved-e9e2c600b8b5de4161c6","unresolved-9b4cf046b6b351262921","unresolved-b265302ef27d2ccdb287","unresolved-696fa974e0e023791420","unresolved-102da56d5de6942fca3b","unresolved-fc2d1c59968c65bced5f","unresolved-fd8a02441b79d145db70","unresolved-a7ac31f5fc8b08354c72","unresolved-30291332f9046c3d70cb","unresolved-5d10c3d1a3a19f227e4b","unresolved-b8b7e5f90daf6d532a57","unresolved-6493b13422d087937c5b","unresolved-4ec2ea6fd317a92ce336","unresolved-f6351eea6a9e35a5cc7c","unresolved-9cf8d266e4fe1627424f","unresolved-6bcf06ee4cdcdab08244","unresolved-92b1a0f1ceac20ee81b7","unresolved-df1fc37cb05fbc254562","unresolved-69839f08e277599e68d5","unresolved-0f4a64e646f53c58369e","unresolved-8dc319ee93d26b85abc3","unresolved-a2272fa48ba591dfc67f","unresolved-9dab52e432b344c574fd","unresolved-5816ec6a1f0c683dd79e","unresolved-483836b5295b7afd4300","unresolved-4e612b39654e29146924","unresolved-e9d340e71c6e9a930a86","unresolved-d2e7bb0fa341a7d61073","unresolved-bc135418aae81d035432","unresolved-a8ac3ade42a587c6d3ca","unresolved-1cf32a18331f5595eb2c","unresolved-90e7d2d7fafc8c3f0573","unresolved-328c5501b4929e7a928b","unresolved-a5c75c9755c27a27ffad","unresolved-f189d76f484ef489223c","unresolved-73b2256bc0a2a25f8be3","unresolved-6ef9e8e5a69ee835c29c","unresolved-27af86280b4d3361812e","unresolved-db7c66e8762d6f1cddb1","unresolved-875cca0ceddd20b415bb","unresolved-b9366af4c7d134ffa815","unresolved-5092a42f6068f7f9b469","unresolved-a5d5c3d1aae75760271f","unresolved-41b35bf25723f29dcc68","unresolved-b7abdd9a42884932ea65","unresolved-c9c9cd005968bfcf56b5","unresolved-fb050ca106a4f92cf722","unresolved-c0eeaccaf7c7a5dc6978","unresolved-08a8f0e96b7dcae879af","unresolved-420e9adfaebe8f614a9e","unresolved-fc06da1c6e25399839a0","unresolved-b834db5e58018bca68bb","unresolved-2c2046572f155b0c5ffc","unresolved-19ac18df8435013e1b6d","unresolved-746f5eda0f8ef5dbdf31","unresolved-3c163f29a81256bf542d","unresolved-d27b44673a56b29b7e22","unresolved-1301aeead6598c22b116","unresolved-4ff6017d64fe16a7d2af","unresolved-54ca00bb099bd228d252","unresolved-b9efef2ee4d37a3993f8","unresolved-1f61e22b29fe08fbc3bb","unresolved-3d54e083c3b6e7755beb","unresolved-099587f5d5170b9f703a","unresolved-cd93ba86ca0f0da01d6b","unresolved-bfed5a42da362cb9424c","unresolved-0a93a3be6867720130e3","unresolved-b4f3c9a455459383d03f","unresolved-d682bbb13d55d446bb1e","unresolved-638ca7f5010f63bf43d3","unresolved-daea3b1e1533c2434feb","unresolved-edd8528b0124d3950410","unresolved-b091f8a4ef9c8d718c20","unresolved-2ef95bc586c22383b22e","unresolved-4c60ce4b6f8b5dbf0114","unresolved-4fea8fe50837f8457de0","unresolved-be6ed105bdeb7a59d5cb","unresolved-1919d07fd0437e5c51fd","unresolved-83651c406ffc9fb1c77d","unresolved-04d4b4d109923850fa31","unresolved-4a840f1fc3139c9ad406","unresolved-d2f25678d9c9df454e26","unresolved-1929ce397dcfcac56e0b","unresolved-f666685fab0518dab407","unresolved-1f427566a4a93b948dc6","unresolved-2af70b5c8fd5596cb71e","unresolved-fa27f6529977a6a9fc3b","unresolved-b66e4e5e6544482942f9","unresolved-90393f66161c08f58b79","unresolved-6e5f3e3a909fa696ea77","unresolved-22e761eadb93641c1ee1","unresolved-b82485f29ea1b8335e79","unresolved-ef46766ab057d31f0438","unresolved-587ecc699767592355fc","unresolved-1fd9aee0ff73089d8590","unresolved-289052e1e292098dd2dc","unresolved-632da4765429782c032d","unresolved-18f6ebd69cbaae298acd","unresolved-bbbb7f4b54ab9266ef1b","unresolved-c03d169cc5c601694dbc","unresolved-021e2314a2ea185c0ac3","unresolved-9287e1d8f7ed5f67a2b8","unresolved-62004470a22e36605b93","unresolved-61a6e41db6bfa496193b","unresolved-248c37291599b0f3b344","unresolved-bf7894e20cce5c15b645","unresolved-e0a38427880e6b2071c1","unresolved-bb217c6658b86ecfc6fb","unresolved-4c29c7d54e94d31200e2","unresolved-45d49dc8b8c3bf0a62ca","unresolved-4c8deccd12dc5b1d196e","unresolved-ea0dc3e2b7b4e609f7b0","unresolved-f414fb8875f822a2d647","unresolved-a504eb53b21a84292d82","unresolved-1655ab49d87f385551df","unresolved-4c798f870d807466d1b3","unresolved-ba11268a5c0a40b0e620","unresolved-09c745c637010a105cd2","unresolved-f2fa1fcb5df44de20726","unresolved-7cc8fe0a330738f648d0","unresolved-24c1679d76a5ea6996d5","unresolved-19ce6de821c3c89da190","unresolved-9f6c988f7f2665690034","unresolved-b78a04b38abc68dc1015","unresolved-d9d0cc40452760cf34cc","unresolved-cad25377ce16f4696633","unresolved-1d22891e275aa8b69452","unresolved-f7ee5435d08a89b9b3f2","unresolved-05db3c5c3bb4dcfc48ab","unresolved-3b813da918ad8e264be1","unresolved-67f011da91479dbd652e","unresolved-43cb2a12613240ce35bf","unresolved-d1ba354c0b4b55951b27","unresolved-9a4a512afcac8639bedb","unresolved-0873dbd4e43af00140f1","unresolved-acb4a20bb59d043b949a","unresolved-63483ba4986d52e73bd2","unresolved-9ff3cfa40494f4f74532","unresolved-c27fbe3416b89cab1930","unresolved-09604ba6a1f6e8d5eff1","unresolved-e1b60c291a79c6a2ccb5","unresolved-b4fe9363d1c1994ac2fa","unresolved-fd82d008126409c31dcb","unresolved-d952d9b6d663fc808f52","unresolved-c0819e3ea37798aea273","unresolved-957b82e9e8ffa125ccdd","unresolved-7e89a81793f450142a50","unresolved-44dfc1bdd37316a69462","unresolved-29c3b54f1172ca1b79fb","unresolved-6d194324e76856fc849f","unresolved-6aa2b43725e732de9c80","unresolved-046104d1c006da8a76ba","unresolved-4bad018edbb56b21c1b6","unresolved-33f8e28780b42642f942","unresolved-af17be78b5eed2097561","unresolved-b00b7fd577aeea1c33c7","unresolved-62d18e420c2d61072c52","unresolved-030d7f8d3e6a1e22104b","unresolved-1c60f2888f2553f8e115","unresolved-ed2a1903a4df514a3f03","unresolved-6f705ec52dfc5d3f2e09","unresolved-c3a827fd5d79e7a6891e","unresolved-20a87bac28db4ef591e8","unresolved-db3e0856dd50422b4851","unresolved-4ba78b88bafe1d89317d","unresolved-bc75f59417c404b5061a","unresolved-29990cb6c3785caee16a","unresolved-aac5e5014b79eb06d57f","unresolved-fffc66a7436bedf06136","unresolved-2cee26aebd4206e43243","unresolved-8ddded37f1aeac22998d","unresolved-9fe3969e27f98ea5bbb0","unresolved-e557abd6264286b34b53","unresolved-7d8d77c4fccb2cbd1634","unresolved-4a2632efc7c743cf0f1c","unresolved-e6720b45bdffed2406f9","unresolved-25f85d42ed5e86883571","unresolved-b93a9ccdd88132da5860","unresolved-847813b6b41af3f3f1fd","unresolved-1b28a0d5a9bc3f0ce840","unresolved-e0e9da9879993bb77add","unresolved-afd7a90e1ff94b55910f","unresolved-83803bcea4b90b5a1b09","unresolved-5495e37cd22a4e43fe58","unresolved-64d3ad88a1bbb8f94903","unresolved-4fda9c61410d02d2c75b","unresolved-faa43fe24dc5fcbb4bdf","unresolved-9fc9f7d7810cadb4c36c","unresolved-c00b2d9b67ec3de21be4","unresolved-43c1857580a6a06ac75a","unresolved-9bde334c351701f1a64b","unresolved-57c3f4a1c6e9aeca2e6f","unresolved-02c0cdaa66289e1f2b17","unresolved-8efd9da1067e1b49c433","unresolved-2fc45f94511a756eaa22","unresolved-1a6965996a783591500d","unresolved-6b5734cfd5242b5fd14a","unresolved-feb283039cf95dec729b","unresolved-a587c570878e092401b7","unresolved-95ca5946dd9635c091ea","unresolved-1fcb5a7c230174302c30","unresolved-05035969a0d7163ef8ad","unresolved-a6c2ab7ec08f8b907d6a","unresolved-ca443b2ed02c943367d3","unresolved-0dcd3c405b98baebbc69","unresolved-cfaaa4177b7beb547297","unresolved-611379fc0f9a465aca21","unresolved-dd3e7468edbeaaa3fb79","unresolved-90e87eb6f35188125f53","unresolved-6a81c867e00367bf8622","unresolved-46cc9d88dbeca0d34fe2","unresolved-4f4109d82a7594c0a9bd","unresolved-8a6d578d5b5570ed208c","unresolved-9696a94caf5d8a567f3a","unresolved-2aa6934e2d25a56d46f5","unresolved-dd6d8f72ac14be2623cd","unresolved-aa4a3302b072976f637a","unresolved-fcff1ad22eab830a2948","unresolved-81cc8d1b7b8ac22e9ff6","unresolved-3840d92d122030504ad6","unresolved-1b3570b0da7377c96afa","unresolved-772feebb2467c710cde8","unresolved-68b21c8038396202b4a3","unresolved-58a0a1d390a03bde9a51","unresolved-2a643e9a806ca4639cd0","unresolved-970fe364cea2f3342a2a","unresolved-85413afe665203a0cdf2","unresolved-f5f4b4501794d80ec295","unresolved-52e358f2568a4f10529c","unresolved-f6d8eaa93ba5b1d74624","unresolved-ca90121c14d958c21d02","unresolved-eadf65dd0a2c563a67c8","unresolved-5b1380a607f2a88dcd65","unresolved-a557c2dadea0f07e28c6","unresolved-b4766254f9b4d69805ac","unresolved-a17b6ab91996a23cd51d","unresolved-3bd9219e2affdb01b73a","unresolved-086bd93af3ed3a9d85fa","unresolved-5ed1fb5c5f644a8106ef","unresolved-5a7e895cc9188f6d7f8f","unresolved-8165603641b02727a4f9","unresolved-4014d4b22e49bd0ea9d1","unresolved-7373f36c6232c55eddb6","unresolved-eb82dedaab002d323579","unresolved-af3019b064d3908813b3","unresolved-69efd99540f599f4cc70","unresolved-d93d6f63f0bff96e0616","unresolved-30793e7e381992b54ded","unresolved-eabff04d6b31ec9f3ae5","unresolved-72c500f374639b5ec04f","unresolved-29c0df1e6f057b9bfce0","unresolved-9fc35fb0b0ae8834ae91","unresolved-296fd4c09575347d603f","unresolved-a6fb4000c153f03875e4","unresolved-f76a2ae629a6a811425d","unresolved-d653358db8a3a0599ac6","unresolved-8b3021bdcae0892fedc5","unresolved-1eb472851cc223ba56b7","unresolved-eb103dba8bc5cef8d1fd","unresolved-13b9daa9681a0cee963f","unresolved-1241e87b7203139209df","unresolved-9516585a24d582da39e6","unresolved-6d92133502fa82624e8a","unresolved-9b555057a286a696dac1","unresolved-f7c34c458fb3424a272e","unresolved-688da9a28fb258e59a04","unresolved-0044acb485db8489e5c7","unresolved-69dfda0c913593fb6749","unresolved-011eb00259c3f9dd04b3","unresolved-241d7096f61ac0c961b3","unresolved-576c0f4791cd06517b99","unresolved-7e47edb98ed46dca88d0","unresolved-0399ca3bd3dee207a93b","unresolved-2bcbe0cda3265d177322","unresolved-2c87b7dd96ae1d17a26d","unresolved-dbdefa96b397e43e25fa","unresolved-251fcbf58f6e07714a45","unresolved-1cb14239dc8cbad3d5e5","unresolved-61b71f5c12ea74d6cfb8","unresolved-f65a32daa8d742b1c4a6","unresolved-6b1977dfc1ecb19300f8","unresolved-c5afa49fcbddb2626bbe","unresolved-c157f322d86c9db1ab75","unresolved-fab718b5714282b49989","unresolved-0f934fb32f475da0290e","unresolved-57e546c1a8bf16f4de74","unresolved-d474c5147439ed785186","unresolved-cc28e65a62fced9984e1","unresolved-7e6fac09a89cad4c486d","unresolved-2dbfd70c34c35ef310aa","unresolved-c60302ffd7a5bc59e04a","unresolved-e4a3ca3547298975627e","unresolved-65907c96fbc96297e84b","unresolved-76bc9ec44e936136ff3c","unresolved-a4add87dea3a49999f3d","unresolved-701c597e540148986c73","unresolved-6988760d5dc8d6b1c37b","unresolved-69da43eb7bbf49b6e88e","unresolved-411e3577a2c445bf0955","unresolved-8a34a79cb2502ffb82c2","unresolved-a11f85abffa1ad48c424","unresolved-3946ab87138a9b4d58fe","unresolved-b4213b75f5c0a2393466","unresolved-2552626b404897414fa6","unresolved-0439c1b3f5dce887a698","unresolved-f8cd468bc2f3ed09d102","unresolved-65098ae2fb1142821ebd","unresolved-07d6ad7ee7f57c20770f","unresolved-a8da427cd518524e662c","unresolved-a031e389146164a50c3e","unresolved-3565f2dd6d4664bb1a9a","unresolved-2ab01e2d41760391ff0a","unresolved-1694ce0d52eb25ead17e","unresolved-df9ac731eb286d2b7710","unresolved-951408f5c608972295fc","unresolved-9fc17d99191aaacd99fd","unresolved-3c9238453aca17d38a52","unresolved-a081bcb0a86f7f4ab82d","unresolved-9ad9da95decaca07177f","unresolved-4e8688569da16213f25b","unresolved-6d378ee31d6f63735b2c","unresolved-c86a2a060197b0c9cfdd","unresolved-02379ec98e85a68e712e","unresolved-494f6f38b0d605634a78","unresolved-4a596885a2ec8c4f21b3","unresolved-2ce2354926ffd199b589","unresolved-5110a673295bd1c36e4a","unresolved-4abcb4175e885132598f","unresolved-3c9dd2ba1dda62076804","unresolved-6141dd839177a2ce4f6b","unresolved-5910a9c7f701a13ab156","unresolved-a8451397a747b478e9cc","unresolved-bbfd82127414630e1c27","unresolved-870f1fcce4989a52b621","unresolved-a089151aa0f8a07bcea9","unresolved-255d9e0ef94818f105ce","unresolved-a0da2699dd1a9643b458","unresolved-35deb84fc3bdcd8f632b","unresolved-ca390fbf5793adeb18a6","unresolved-2c3015eae781e77c50a6","unresolved-e3cf77aa59782f6abc00","unresolved-901384120a12776079cb","unresolved-b394d4acd93ef0c63bc6","unresolved-8f28b64108bdc5839b47","unresolved-daaa68570f81e2bae9c5","unresolved-4a88de0eba2a9d143313","unresolved-2f46b1234ca0f6b470bd","unresolved-fe6909ad969f40face32","unresolved-a65df60fbac6ebdc7ea8","unresolved-272d79d82a511532ae74","unresolved-eb171a0d18d594bfe7db","unresolved-7416d48badf9508866c9","unresolved-9b7a7bca73f0c5da5ced","unresolved-074791cf4cb1db4ba162","unresolved-a9638de4f830285ce843","unresolved-0c4ab1979ea7029ed50c","unresolved-12c5e3b1074b0bff6577","unresolved-9119279015a135f07a4d","unresolved-30766d253e26509e9c10","unresolved-03874c4e7d55bb93b80d","unresolved-4661ec88592b7aac8cff","unresolved-0d9b62bf6b8ef7b55bb6","unresolved-ec151cbf436a1d1048e3","unresolved-8edbc153a379a98621b9","unresolved-fe7c771430fb1cd01658","unresolved-d88659988d84abb7bba2","unresolved-4cd949801c551563a2cb","unresolved-cd3af51afbeea6aa5f03","unresolved-da3a377e838d9d74a780","unresolved-d2858adf2db03fe47b96","unresolved-38a61610a3925cd54398","unresolved-664b9472b5cf6a3b02d6","unresolved-f17b8737103b19426345","unresolved-577b9f4c9b01c5c6bd07","unresolved-d9d10f811dd082b85e48","unresolved-4e2f3f76bdd40711b870","unresolved-5fec62916d439f52758b","unresolved-a29bc74b1889658caaf2","unresolved-00900a1ccab91fb5bfa5","unresolved-cd01765460f9c217e697","unresolved-9526a51ae214edd92984","unresolved-01fa7a3697e01d950605","unresolved-17a27412da2f8963b205","unresolved-dbc52530728b976e4cab","unresolved-4ce0db000c8aae0c104a","unresolved-10f6ebf682d3bca4933e","unresolved-fe6637c65183e49b08aa","unresolved-21df759436363d10cb50","unresolved-f7873a87c7089fd33c45","unresolved-eb07cde4a8d6571b1583","unresolved-9bd3fd508390886bf560","unresolved-b7bff105b1164db7114e","unresolved-054d59ddd0f0f54c5e82","unresolved-e0b999edbc2245d6eadb","unresolved-255021bbb5efce6894dc","unresolved-df4e6aa6c46146692d12","unresolved-e6da362398ef40c112f5","unresolved-420d60c04094ea3fef00","unresolved-e581128f5ecf6b3b1c59","unresolved-6bd5a802755db12e0583","unresolved-d8e75d1c69c6961c8bdc","unresolved-86ef7ecebef2a3cb08b6","unresolved-93e02ef66d575ae0fcd0","unresolved-353bad217a766cc161ae","unresolved-9383114a304f4da803a4","unresolved-13bebf0a51dcf5feff5a","unresolved-a3096ecf60c8557f82d0","unresolved-eec5189347ae95b71d74","unresolved-fc8ba212ccfc39742165","unresolved-ad1f706909948de20ce3","unresolved-4c15f4c79643631b12bc","unresolved-63a6b5ece3c473cb891a","unresolved-8e90f640c18416f108bb","unresolved-6f46681d4c52f12dae55","unresolved-395b96d63b81f38e9519","unresolved-3e25f4a7d22632a29d9a","unresolved-a37a35154e6f8ab9ef08","unresolved-cb28104e3947ee882641","unresolved-4c23237aa29ac6a1f6b3","unresolved-e7ecbaca45de4e3a279e","unresolved-4994d28299023acac4b7","unresolved-04625e6af9a64766b0cf","unresolved-c93ef1c61f178456d398","unresolved-e44e0e6e4d74808ffd16","unresolved-154423694851738d0d9d","unresolved-4bca93001bdd5c3081dd","unresolved-1062375661e4d380d535","unresolved-ac6a114d2f85bd567567","unresolved-97ef6cd727f6085777fe","unresolved-fc8cc093c04062f5fe87","unresolved-662579b8911ba47a3e7f","unresolved-3787b8b49a51ecf7e815","unresolved-0942fcf61691b5b12c26","unresolved-2367e434c552d7e443b4","unresolved-09639c226f6e6e924b37","unresolved-a0d4ece063e50e3e8e83","unresolved-494fab33e301446077e3","unresolved-41acc96f6066e13bd93a","unresolved-70339370fcf2dd7bd29c","unresolved-9ebdd2a0296c39ed7761","unresolved-ea93058132b145ec7f86","unresolved-3fbc332c25ed13fdef57","unresolved-d318de8646139e072c16","unresolved-b6007012f074639a19a0","unresolved-21cd55baca9a85d1a261","unresolved-bd341e727b58f9de7352","unresolved-37bf0d5e002aa569dfdf","unresolved-5d61a9d6fdab4a65e2d9","unresolved-bcb7b72ff5efe11d7294","unresolved-33482e9ab43ec5be2838","unresolved-ec4299b4de6de5517954","unresolved-28d22701196b66eead52","unresolved-b154b731d040c9ffbe14","unresolved-9a6070f84f8da33031d1","unresolved-4233118dd5a2e0c0952b","unresolved-37835733745922ea8f74","unresolved-b26f230001e50c0c6931","unresolved-35470c805e73401cd421","unresolved-6b4ddf7ade7a67e67ed5","unresolved-9030fc5a0f184ce9b134","unresolved-bdb93e3150205d35e3ca","unresolved-81ca62f5e0ecfdca7364","unresolved-9a9543406ed1d45f22bc","unresolved-7f59a39621cc994bbeb4","unresolved-4b0f6f28f133ddd636c6","unresolved-80f0de803f420d006574","unresolved-5352c0d214b5a42344d0","unresolved-0e7152043844e2ed8ecd","unresolved-41e4da57e695a88d3563","unresolved-1cc9981c88455764e1c5","unresolved-32dd9e810d34dd729ee8","unresolved-666c0aa1b1151a39f948","unresolved-df05ec1459546a8601ad","unresolved-b32d9446f65f35f7d6a6","unresolved-9e4577cdc015f1ed0ecc","unresolved-c08b4cb41e99eddd791f","unresolved-c8146ce71689f18a308d","unresolved-26f09d55da3afdf9849e","unresolved-9b4962595d9694b4a6b0","unresolved-1de2f45583d885827e8b","unresolved-e0b278cf8ec91baf6848","unresolved-dec0cc0dc8ab7949f13d","unresolved-675b5d28c89f3767e6db","unresolved-abc00150dd6b83c98aa5","unresolved-9dd093b9e8d68155aff3","unresolved-369ee4c8ce95e403ab6e","unresolved-77557f37a2b9e8c07dc0","unresolved-1945dd1f90675cee78a5","unresolved-0b392f19f19ad5621b69","unresolved-5d14c68ef2a936711746","unresolved-19ca5df109ffa8e12175","unresolved-bb76b51ede2cb7180062","unresolved-ec319e06e2b147e21f6d","unresolved-514eb537b1536f149fcd","unresolved-195dc6faece904da3bea","unresolved-a03fb42ec54a77a6ca30","unresolved-53fbd39eda480cc9808c","unresolved-9ee7b8fd43e3d18567ca","unresolved-7336e6c1a41d2499c549","unresolved-91957be67a00d880701e","unresolved-d617b6b9d8dd0916f382","unresolved-8f255004afd22824ef1b","unresolved-b606a9a4c86602b1ca33","unresolved-73fe024f803038836451","unresolved-a9a5fb2a8d4cf188bcca","unresolved-e9653eeb83b448d97d85","unresolved-2153d4cfcd11c5ecdb71","unresolved-70d78c614430bcd5cb70","unresolved-883ef406321bdc93b4d5","unresolved-c3f8979342bf5a618ba9","unresolved-66e14401535c90a019fe","unresolved-7171135a5f7e93fb59df","unresolved-2385f3b04c28a27d6e0f","unresolved-324efd73abb822c00742","unresolved-9de69403a756a7dc80a6","unresolved-f7fe077fddd314ee8d52","unresolved-22bfd510f65aef8ba1e6","unresolved-055557741509a974e02a","unresolved-8efc69c94df96c8bef21","unresolved-003062df9c0ac7227096","unresolved-11e5d5139cb2ff204551","unresolved-bc2f6625ee3bd5f8ea29","unresolved-82f2dcaf4e6959c2ad4c","unresolved-c788886ae550e6b1bc90","unresolved-adfe68d6b47bc036ef9c","unresolved-56c33d5a7baf645075a9","unresolved-d0042d08d9406dc16662","unresolved-0e59400d4429c50ae426","unresolved-f30db64e7ea792a0f589","unresolved-eddca78d93b6a5aefacd","unresolved-83fcd321fca8f1b7408d","unresolved-4d9047bab8c8bd9b4458","unresolved-f78b7ea6e78309d6937c","unresolved-1c24269ccb4073ea3e0f","unresolved-89bd893d35d14249b074","unresolved-165f26350b83879a57fe","unresolved-b805059f62ea1e2677c8","unresolved-15c3c9f7a7bcc3829a00","unresolved-2f69c0c3cf43437d9280","unresolved-26b1d58811879a83ea56","unresolved-1f6ab1a99bb265267e77","unresolved-540d4f15fa1b9a1e57fa","unresolved-0d5c142d684099a283d5","unresolved-0ef611e9bbbae316df24","unresolved-fa36afecc776cda09770","unresolved-04615eea8a9e20ee5c59","unresolved-425899b62ed559a12835","unresolved-78785e5684ad4323f943","unresolved-85c87df85829ca925c41","unresolved-1a9eec72573c2590c1aa","unresolved-7d3d4ee71a7a8d861bce","unresolved-b6b2aa5a0eff59e9713b","unresolved-8841abdeb40f29aab24a","unresolved-bae4c0d472ff9497ea50","unresolved-5eb2cbe4c6539143c380","unresolved-c178f11bd54bc4480194","unresolved-14d5ab0012d562623009","unresolved-1d038685b8182d7c2611","unresolved-633b56d6910035811310","unresolved-d914ec4d78edd507c54c","unresolved-8c1d75be9173ef1cddc4","unresolved-3cdf4145ed388790dd58","unresolved-f41bf830cb678608223f","unresolved-91a807d1c21f3974c7fa","unresolved-67e95de0ebb853874d23","unresolved-6f3e63a7279787aaf560","unresolved-567314f4c4b62ad2f8f5","unresolved-7be59d2b11542997b627","unresolved-cb5b640b142b14d55880","unresolved-72e09d40f20f91bbe22f","unresolved-501e374a1a759baeb17b","unresolved-16c3e8ef953f50a488ed","unresolved-e5f8973c3e8c365e9e74","unresolved-a030a6867693fa32ae07","unresolved-81a1000b3dfbf7066450","unresolved-463c6689fb51d98a6942","unresolved-60bc6cdd214873628961","unresolved-7d5a165c2f0581f6595a","unresolved-d7ebdaf07a21cc660265","unresolved-4ec886fb73914f85bf3e","unresolved-eb31ef142ae2d5be471e","unresolved-d8752cd720ab6bfffb29","unresolved-4c8635dcac487c86b78d","unresolved-4c50b359acd5d8b49d90","unresolved-bff978647250dfe7a185","unresolved-951d6d05506f78825cdb","unresolved-d7b66f97fd55fe6910c2","unresolved-264d42b7cf100a99535b","unresolved-d21608b891146b859a54","unresolved-547f405359aedfd1a7b7","unresolved-8dc65179187941534a3e","unresolved-d5f66750ca4f5980b0f2","unresolved-fc11dcd937a17d0c55e9","unresolved-ce76c34a8dde85482d43","unresolved-b3aa266e36f6d0cfa9b8","unresolved-ac6484bbd7840d0b5ce0","unresolved-1f959d43d490d51b1571","unresolved-386e1e65c7c4e81e4d95","unresolved-fc2d9b1aad09ba56304f","unresolved-df2e404cedf048bf03fc","unresolved-d5522eaa58d97880fabf","unresolved-a49d33977c82ee13c001","unresolved-faccefb4cfe281a0a792","unresolved-a46de0be5c53e2118179","unresolved-7a5a2bf3fa3f8514d9d9","unresolved-cceea03a75236cbc1992","unresolved-8d9fbd1222ce0f703b78","unresolved-dc2c6319a86a7fda3f72","unresolved-27fef419304d53a361d0","unresolved-cd69646121dc7e4fd4ee","unresolved-57e96ec9a59c1549090c","unresolved-998b1affc22c9fc0051f","unresolved-96067b0e0334508b9e1c","unresolved-d4fe953907e4b98ae38b","unresolved-4a8e22e78000c60e3fe7","unresolved-eb19dcc14500ae093d42","unresolved-d5ab1865b4e1db026f0f","unresolved-dc31d68a9bf5b3c98c68","unresolved-31e7b1e75bcaf3638a1a","unresolved-ad4036483521a278b46e","unresolved-03750663f733b1b72a48","unresolved-a386cc91191131084a0b","unresolved-8547afa56cd784b9ecba","unresolved-3c2fab961fd88dfec998","unresolved-9e4b3bd5b5122d9b6bce","unresolved-854066f209d1d1ec4bdf","unresolved-0952b7f714f0b2459f78","unresolved-4c781079e6cb5b8c8423","unresolved-94bf22a871b704d3334a","unresolved-2ccf3359a8e73699eab0","unresolved-ad2dd6cf361d994f08fc","unresolved-dc21dee6433c5410145b","unresolved-7e993903375977ba0af7","unresolved-5af50196569d279c00c4","unresolved-2255b648a93579ca55ff","unresolved-bcbe67e2185be3c8f8ca","unresolved-886ecbb759a6bb6d4d0a","unresolved-a07536609e25a1e24a68","unresolved-7a57c5290b4f9e5ac7c7","unresolved-4adf70ee54c51c3f06ed","unresolved-dcaa549cf192f37b28fc","unresolved-42704cc2768d38d6a8c7","unresolved-306efd9f2e8fd3f1fa5e","unresolved-c7224df7136c8b76365a","unresolved-673707dc57f90a37776e","unresolved-18f6957ba67f04221185","unresolved-14c3847af51b97614d4c","unresolved-5124c3780f50dcad869c","unresolved-31f2434986581f4ac11b","unresolved-68dc23fa4fe3d398350b","unresolved-b28d14f96a6e2f560516","unresolved-923c821d5c0b8ce58b38","unresolved-1ad9dd42883cd78cc191","unresolved-6949763da5bb40288541","unresolved-1055d2166f6a1407edff","unresolved-7fec5abc26cbabec39f5","unresolved-6b8065c4c8dc65dd3858","unresolved-e4ee1ed80784fab729ad","unresolved-bb1eb4247bef875cdbc9","unresolved-2debb5707788f4079505","unresolved-7c921eda8fa5c69d73e4","unresolved-82aa29aa729668c656ea","unresolved-d5c0e54224cdf119c452","unresolved-6a052354a7b377f805f4","unresolved-83794217623ca49a6fd3","unresolved-07f90d1c336b1c8496b2","unresolved-880cc58718860612c879","unresolved-02ccd5c6da9d94275c50","unresolved-3096e8aad8ac0c0c672e","unresolved-5dab2353839fb48714aa","unresolved-7307927814a7bc6f93f6","unresolved-a2bf33721ce2efb312cb","unresolved-267f7f48556e267a5aad","unresolved-b7f85ccd8da5892ca3a8","unresolved-adbf9604a54879a776ca","unresolved-5ea40f9d61d29feda4c4","unresolved-30b26419245210f19122","unresolved-319b2afa67935e4ecb90","unresolved-dde9f30d2d07d814fc9c","unresolved-ca4d6713be4063500741","unresolved-8e63d51a97c66d5bdefd","unresolved-53fa6d4dd1557318e9e0","unresolved-48aca060eb9870836506","unresolved-8ef003e78128e4e70ae0","unresolved-7d6663c51d8c371ca605","unresolved-10af2205b3d2321aca1b","unresolved-6fb9a24bec02207b061d","unresolved-386d958b64ec3f59dd6c","unresolved-35f4ff41ebac30d54a34","unresolved-b0e014a5a949b69b4a02","unresolved-1fe7effd0b61236627e2","unresolved-d476a22b7cd350cd3962","unresolved-654e110ad77d364090ab","unresolved-0b7b4098e32a4c7ad0eb","unresolved-cc48f68a4b9c4a6c267f","unresolved-5de830a960d0d773ad5e","unresolved-85d56ae3cb13436229b5","unresolved-fdefce330925e3d71fd8","unresolved-e9b7d8cedb8417a3ac7b","unresolved-6f39c1783bc2f7b30010","unresolved-b3b8366c358e11095cda","unresolved-6eacf4f9ab7bd6db8d48","unresolved-d62cc7972f1c8d627404","unresolved-24ada5238557c347f043","unresolved-4dae1df638791c1c27a3","unresolved-07d01b594c88d57a8909","unresolved-e0162f6fffab4d307c2b","unresolved-6916d0c98209612279a9","unresolved-8dfc018b94f0f2d1e55e","unresolved-9298310e98696e20991c","unresolved-e90d67a7a35e8e11ac53","unresolved-66693af2d63748110d3e","unresolved-a4c6fba88a73468b007e","unresolved-94bf7a795cf6b86b3856","unresolved-f216fee0f2fd169a0a02","unresolved-fc1e57d68ffd4b906692","unresolved-af70a24291b430baa575","unresolved-104ec08476013a323327","unresolved-45fe13db673db69048d4","unresolved-881b3691c81c9b88bd8b","unresolved-7c7b096b0fc1922e356b","unresolved-6edc60a092acbb3ac9cd","unresolved-752ab1e0fa5ab057f705","unresolved-aa5390db7f9f93c18695","unresolved-32ce76bd660090d9d5be","unresolved-1ab17f31ac6b280bf171","unresolved-5e339a4a098cd3a5c649","unresolved-a111ee8da3fc71a79db1","unresolved-4dcb95eb798cf23faa4e","unresolved-cf333de4af609a4e7520","unresolved-3b6facfd06faa668abad","unresolved-895d7e4c4ce83a9bcf08","unresolved-48df9dd6c7ba8fb1a140","unresolved-1b6a3ca499685941ee59","unresolved-65ec172b307833a27a4d","unresolved-e726d3478d7aac4c0f5b","unresolved-e89ccdad038dfd9cda4d","unresolved-d269ebfada3b0ee23565","unresolved-1309abc90dd85387d891","unresolved-72beb07fe13e818e5d8c","unresolved-86be794b249092af87c1","unresolved-72697018a1c6b26c1343","unresolved-197791e47ca0f28de160","unresolved-ddc5cc4e2c756aa8d992","unresolved-f72af7bc107494799434","unresolved-48604cbb650e8ac00baa","unresolved-9b73bcfe85c9052c2558","unresolved-6a03e60d62be7e723a70","unresolved-1ba1f90e1500d6597b4d","unresolved-ac566914285ba6a0779a","unresolved-da7badde50fa24fcfc10","unresolved-4a3daed94d6356593869","unresolved-e19b7b8e3cfba4fc597c","unresolved-3c64ec7b3512b6669775","unresolved-49668dd95079e6d570f4","unresolved-ce06dc7f0aca3cc82bcf","unresolved-4674d0c08bad4410746b","unresolved-52cd02a027b6fcee790d","unresolved-b01b500816e766e77bb9","unresolved-02493102add4bf3657ce","unresolved-025b38b2b6fe513f4c28","unresolved-5692fccda8795f026a9e","unresolved-669773012e05910231c3","unresolved-44dae63c18630042efff","unresolved-a6d1bdba691237eb45f5","unresolved-b766a5b00d7ea01f38f9","unresolved-2e49a024ead4aa2993c9","unresolved-ddb79f5d39e8aada8583","unresolved-d9eb17d0e2e9ce6d7573","unresolved-0977b3dc87b8eac35b70","unresolved-4c58a66614d06d626ea4","unresolved-74d91c5ad811887ce9a2","unresolved-64a42911e4e5af9651f8","unresolved-28bb7478aea68979fb9a","unresolved-8062c86a58363f150bb9","unresolved-a77cdf0d6daa73027436","unresolved-effc7c7abfd63152acdc","unresolved-ad343b741e0bc5216bd6","unresolved-74e39cde9ab924c03981","unresolved-98896c31639e11a7fe60","unresolved-314e0218074458a798ac","unresolved-7725f36a076216f66c17","unresolved-55c7fe9e2560767b843e","unresolved-50b1e490523c3e1073c7","unresolved-a77e4142ed6dfc2b7859","unresolved-8d3bd59beea1f5e644d8","unresolved-f022f27d77eaa5218d3e","unresolved-9ce4aa505e0d53a28482","unresolved-26d6cfac8d5051aaaa75","unresolved-da2e590a6b28551e3695","unresolved-7c0bdc1e66b308fb2582","unresolved-052cfa1b98b922d505b9","unresolved-86cc4f5f48f516c91510","unresolved-8348e91c0b04d531b41d","unresolved-ddd80a0103b6a5877960","unresolved-6f74bd011421f0ec62f9","unresolved-f7c2534053f8392d0b66","unresolved-190e5b0044276e737a9f","unresolved-f34f597ea602a92e3d79","unresolved-a8c935e303fb0b3206ad","unresolved-28914cc0b368a4657571","unresolved-feb7a642132ec252681c","unresolved-37637cdfa14691ae909e","unresolved-f5443558b90eb6fafbf7","unresolved-0f4405ece637b8e874f2","unresolved-6dc985fdc9cb7a3f174b","unresolved-0068b4a1c28da3191b4d","unresolved-7401397256be52485f94","unresolved-53a65f7ab9196e8525d7","unresolved-57a382f07e587b65bd27","unresolved-8a9159ee4805dec2b91f","unresolved-5b712930c83747949f15","unresolved-4fbd9d05b44210cd270c","unresolved-c32b1781c0c5cb2a0206","unresolved-5c85dc9d66be585184f9","unresolved-ead5d88af29be528ff5f","unresolved-b86974f18a5a659966a3","unresolved-773e3824552869fc2213","unresolved-57fea4a4a3f801a112fb","unresolved-61b22cfb8a5c867d9547","unresolved-e9d37dc038c89ad19aca","unresolved-a91fb7fcc2371af82cb4","unresolved-988f9507a4cf3ad7002d","unresolved-cdedd21ba7cdbaa66927","unresolved-7f5aade1dc01d99a6edc","unresolved-0c2169faae3c425f38af","unresolved-1e12b50637202c1b92b0","unresolved-2f86bcd47373654f1b70","unresolved-e144b80aaa80b566512a","unresolved-c132b1750cb7c7c8085d","unresolved-cfe1669112e176606256","unresolved-c6da606b68aec099b8e7","unresolved-0f4760b166904bf88598","unresolved-ea51104f0067c542722f","unresolved-411fea0ce69e12099cbe","unresolved-a5416b981c5dd115705e","unresolved-8e84c5b581e3ca9993ad","unresolved-0a60e180e6468548b865","unresolved-e02e6b483822539ee003","unresolved-2adc5ea811bf89a7cb29","unresolved-0e88ea0be626f765ef05","unresolved-d9c9795a023953f8731a","unresolved-44dd09b07d41c0b4989c","unresolved-f36aeeac0361e4e6cf9f","unresolved-c9fca249a3d1d0716d2c","unresolved-47df5e8648c10c485014","unresolved-6c82be93dd0ebb10f302","unresolved-6b9e1f7ee84f8acf2fc4","unresolved-c90e83325eb10b1d164f","unresolved-a85a3b07287f1df43ea9","unresolved-86c3fc550e4dff677c94","unresolved-ff01b3db7d51b3db36cf","unresolved-346221c9973502518462","unresolved-fa9caf1ceaf07bf7bd6e","unresolved-4ed855dc4eb1a0288de8","unresolved-13598b73e74cceee600d","unresolved-f9c647e1f37639af7713","unresolved-fe77a0a4f4a6e4c4df95","unresolved-b21f980cccdba11b0499","unresolved-57cc9380d5b46e94eee1","unresolved-bec12eda3141c67743bf","unresolved-34f777d9089a93c4034f","unresolved-a5ccb9e5a844c6966a5a","unresolved-9a18079eabd12b5c3344","unresolved-bbc3c601f53ff169c579","unresolved-1e3426e4bf6cdf913144","unresolved-8439c0a7e4aa5bd4b8ea","unresolved-69e537c33f03c1a631a4","unresolved-26c16e058f27e551da62","unresolved-b315b6d0242a3a054af1","unresolved-0324b36b9429f3553f7d","unresolved-312fe6a2783eb474c7c4","unresolved-c29adc6c303b0e6ec623","unresolved-03c68c94746572f8b380","unresolved-7ee1f2bba451144e476a","unresolved-f287a55dab4758b4dd15","unresolved-eb486dfe4aff498e258b","unresolved-dddb18646648f3f99400","unresolved-ff4c006e200b3280a8a9","unresolved-6048e251729e5d982cfa","unresolved-449afac4e836fe4f5527","unresolved-f6f1b1ff20639cfb635d","unresolved-02d44bd2eb451babb897","unresolved-5601014ea5a2d8f9c77a","unresolved-d72fcde23c3fd0a34885","unresolved-118a0ac940a03b2466c0","unresolved-44cb3b274be0de4a6cef","unresolved-1e95d7078603d0bb3434","unresolved-8d060d25de74a4af509a","unresolved-5b8e8f89f1158d250b22","unresolved-776fddffd0e4aa1755b4","unresolved-1d71828990037af29bf0","unresolved-ce389c6abfb7cb8070d2","unresolved-63b0372607f9983a082e","unresolved-4f1c96f02e7be95b031d","unresolved-01226f19c03882d3d4be","unresolved-33e581b6129a7015234c","unresolved-4f11ca6077f1fcff8eab","unresolved-d2a97d41b330dddc6077","unresolved-72b7cb879ef03bb44a20","unresolved-a3b9fa6f3c4416a77944","unresolved-990a92c1725ad27a61e5","unresolved-738c1ed4f68c8e92aeca","unresolved-c84613c9dbcf2e851dd8","unresolved-b8c051754abd7fdcea66","unresolved-2f1cc13080bcf34189b4","unresolved-145fc9db466de9462a61","unresolved-e318f54267fc647da3a9","unresolved-f41d4810a15d33eacedc","unresolved-86808bd87b73280b5683","unresolved-6eeddf341bf8d5ac566c","unresolved-0fb380a4f13e5d40a1f5","unresolved-3afc22821db1098b6fe9","unresolved-1cade4b98fd3135585a8","unresolved-c92d69f1e4a6fb926afa","unresolved-a3e128cc9cf51cb70288","unresolved-61a079b4c959e2a6d7a3","unresolved-438a0de18f7b9bb8fa89","unresolved-558af0ef68a4ceb0fb90","unresolved-182b715e3ed591f5cd3e","unresolved-bc62099f829133bb3ec3","unresolved-06f15fb99930dde1c76a","unresolved-78e1fc92a511f3ff3bca","unresolved-7686a163f2d814f18174","unresolved-535519d0d10eaf852cf8","unresolved-e8a8690a5a9bfe8c4ff3","unresolved-ca97c2788fa50a16d63b","unresolved-f01b2481378c5ae17b71","unresolved-6651fcb22eb484ef5e8d","unresolved-80b71f8dd54cebe44ab0","unresolved-e67e7e110328a7f43785","unresolved-3666ce541b4b27072cad","unresolved-ff2e20759e7d4cd53557","unresolved-97748f46bcbe20f0de2c","unresolved-b235dfd40421707f30db","unresolved-2c1b070f38e686f1e656","unresolved-8a5493ede8d720f46bdc","unresolved-0a8a85f08a5f51d0b4e5","unresolved-29a7d19d86aeae4adbfb","unresolved-ec4de4aa04cfa4a869d3","unresolved-cf73a75693636fdc65d9","unresolved-4e3356979e8fabfec92e","unresolved-0903c32c1cdeaf7af4ca","unresolved-4d464875ca164c2dc61a","unresolved-b7739475a0cfdafcaacd","unresolved-92ea511620dd1df709ed","unresolved-9029b0f9720ec480e765","unresolved-f0781e2e316798a4af3c","unresolved-91b3f9fa0433833cc18d","unresolved-a90a2850e1e1db9fb607","unresolved-db11328da4f7f98ce46f","unresolved-4eb4e0323a1dfaad6766","unresolved-39b4e748f7f0c4ecbddd","unresolved-aa76b3ede37a1a14c5a3","unresolved-25529ef82bcce5e4fa77","unresolved-f2ea039af9a8ae9644f8","unresolved-5314ee9900ef2171ac6e","unresolved-331429d69b2023a32cd1","unresolved-3fb468fdbc3c62230a39","unresolved-7a0279e757a615d1f3c1","unresolved-688f0fe406d2143591b1","unresolved-0353517b685e9316ae87","unresolved-ce00edce4b4f66b41db1","unresolved-f982559c17ee8dd6b7e1","unresolved-4f21185ee8c63a450b8d","unresolved-758e0316638581e8be14","unresolved-ff9f6af5f263d6828b34","unresolved-89f7f30db294b0bd5aab","unresolved-7c07960e58e855aeae51","unresolved-13f9d6f3cfc424e6faa9","unresolved-84fa641445e75b3dd30c","unresolved-faf0abf148deceea7cd3","unresolved-447f2990f76e22c6b790","unresolved-a86e58c69ab8a0af0e18","unresolved-7bc715ef7a8122c980aa","unresolved-d1c4d5c16cabc5c941d7","unresolved-4ce6e4668d403a91f551","unresolved-040b10c7ccb59bfbb039","unresolved-d4fa7f7e90dfe74c2768","unresolved-e0d0b5c63f1501f9c12e","unresolved-b5ed19a63bb7d1cdea97","unresolved-a3f8654401cfb7bb54c0","unresolved-868696ef44a2c067b6ab","unresolved-5510850b2beffb956b7b","unresolved-c058535692d0b1d10a1e","unresolved-5512933f59f63c3b8f10","unresolved-73187e9c25f46747ef1f","unresolved-59ea233918cd63dddd33","unresolved-29bfc863fed1f683324a","unresolved-82427ba611701cfbc116","unresolved-e0082c77009dae463d57","unresolved-2a156b7140b1f7fd8367","unresolved-0107a13d6e5b874859db","unresolved-6911f7f66becc0c697c7","unresolved-0b30484948f29cb1e075","unresolved-eeaeb2d217beaddeb2bb","unresolved-da49d6f6355e98c8bd6d","unresolved-112f16d0f7e386f776cb","unresolved-72797d3444dbc8b5d487","unresolved-ce4ac4dc21260e57b459","unresolved-8f8e4f386d6268b8eb4c","unresolved-0025b9d2ade9ad6ea48d","unresolved-7579d060128955e8f0d3","unresolved-00b027d3f1c8a04f186f","unresolved-bdcbfcd9b0881bfd5096","unresolved-68485d6c044a5d41ddda","unresolved-85cacf4bf09ae990ac4d","unresolved-b9e8738ed16c7461940e","unresolved-2e66c49a654eccf356da","unresolved-4fd0b042bf66a433a334","unresolved-f84acaecc02a700cb438","unresolved-0ee27e93a85fe1f023a9","unresolved-38f789366be1ef4881df","unresolved-5ce155620c214cacbe06","unresolved-ed15c82b8e480aa136e2","unresolved-67803173e3565e8e72bd","unresolved-62d0379748dae52b2cc4","unresolved-e707745e59008c7d44c3","unresolved-54498a1139413aec8e52","unresolved-dc7cc72981c86032bd3d","unresolved-358de617a3a887270bc4","unresolved-1a508fb24dc341efba83","unresolved-dd874b4b074665d7b0ff","unresolved-7e4aa5e118c4d6974741","unresolved-cb23f3e28076f3f2a2ca","unresolved-4f1df3a8fe3e18d710d2","unresolved-687f721d0bae7a74f456","unresolved-a4935a3245d0aeadccca","unresolved-63704e4d70366d506ad0","unresolved-9a3b86e58cf80122a6fc","unresolved-c0a67f5f28395e69c3c2","unresolved-0684de7053345a2451a8","unresolved-d3213f753b00897549bb","unresolved-1ce8f16a3112a157092b","unresolved-5074ff0e6f524550f785","unresolved-9e3b3cc42ac7a7f62708","unresolved-b098b1cc9f8ec9f28fbd","unresolved-4f97a6f6d1a21bd869c8","unresolved-6ed45fe5e2a8aab7d84d","unresolved-0daa7e7a16822f2c7607","unresolved-d542a94cc4440181e64f","unresolved-ada7ccace8777ba2b26c","unresolved-2fd2fe90ee4fe1382680","unresolved-8d25c86802f09a157727","unresolved-2802ee876916d2338a11","unresolved-93ee9d8b9e43e11bb50d","unresolved-e423df8df483204a8eff","unresolved-f56530d5b28ecc3cc2c3","unresolved-7745a58c8d58c7595f62","unresolved-aae34ccec0105ff125e8","unresolved-dc5bb4c1457b4aee66dc","unresolved-26f75c664c69e6cc3a81","unresolved-9ba32ec25fdcf7c1a492","unresolved-af6f307a8f31dff6df07","unresolved-aac2ed91d527a4abfd32","unresolved-4080ed42ceb7b057f3b6","unresolved-b4312a754b4863cb3f5e","unresolved-6be4b3ab7a0d4a4334d4","unresolved-1aa49e893ba995eeb721","unresolved-400a6d787cd77be37bb9","unresolved-bb8db78eec565874ab25","unresolved-31452d96e74d404b0877","unresolved-ca7b714fcd9807850708","unresolved-33b7a001ee49aac9f2e6","unresolved-6a687ceae7ab2a554dab","unresolved-797b96791b310381e871","unresolved-687b0b64d3e3a7d1fe69","unresolved-2afbfed5d593bfdb67ca","unresolved-9df1cab00aff10ffe7e3","unresolved-d3c19743e78043a47116","unresolved-3ea16fef80e29e5a7fb1","unresolved-3b5ec7a305641c517ceb","unresolved-9515882cccc10be4160d","unresolved-39a17ab7b0c55834a0cb","unresolved-2d88a9d82914f2105063","unresolved-37a1dae47bf09ce96390","unresolved-2605f8eac15df5521579","unresolved-9659a3c28f0abe21ee9c","unresolved-298fd7a3cf75ae0e9059","unresolved-2c98a7fbfc32ac77a5d1","unresolved-745ba139cacf378df159","unresolved-40fa6feaf7a7f8ea91b2","unresolved-570128e6cdf5d0b89021","unresolved-f14e2f3c897b744e3c82","unresolved-6a2ffa2d89399a573f78","unresolved-bd46b8a624604d80d2aa","unresolved-4c14555c18ba38cc60eb","unresolved-06df67ae8b5bb9c7d597","unresolved-7bdc4a6b9aa2031358c1","unresolved-cca02013b9bb0512a620","unresolved-669884a7235126deafa4","unresolved-c7ee1c4126b2f31be87d","unresolved-d52e9f92c872b402c81d","unresolved-e3b074e2fcaed6d5f37a","unresolved-71ac21497285f088b38d","unresolved-7445a4c111ddc27663f9","unresolved-1466450844e7f1620d3a","unresolved-88810b16642bf3216a33","unresolved-65c3e978a7db74b9c755","unresolved-b8f60d701ca787d99077","unresolved-8b77bdbabd433eb97ac8","unresolved-f5ab03bcda0f5e606e74","unresolved-8856d0f3a4a6ea4172ec","unresolved-572923530fad121b8800","unresolved-c57553c135e7d418149a","unresolved-fb56f46e7a59264c6047","unresolved-92c39b2fefab39724e34","unresolved-0c46164a033e0471beda","unresolved-1cd6bcde9137d892464d","unresolved-93e431fa4c275035eece","unresolved-9fd3cd499d1d115ca66c","unresolved-ed5065cedff47fa5e556","unresolved-f8e761f5a33e1eceeabe","unresolved-6ba5f1fff7a0034bde74","unresolved-efaa6fdf9758415aace6","unresolved-2cd9611e1814644899b6","unresolved-9fd9a468937eb644640a","unresolved-362568457d9b9ad32396","unresolved-57e42023afe44b8fe5bb","unresolved-b171f3772719cfbf53f6","unresolved-fa0a6ef9368a0f0ac52c","unresolved-2b328d769540e2ad8dc1","unresolved-71859ea845e5b9d2d560","unresolved-f6b6f09520719627ffad","unresolved-2da942fb0bd9e88ec553","unresolved-826e7c2d2a3003d91a2b","unresolved-afbdb8675c5fb43b5fed","unresolved-f86dea044c57270b5e68","unresolved-4c507ae78b686837823b","unresolved-d3a29691b29fb68c8e7e","unresolved-463b7abe74dc65155e5e","unresolved-1f5d336bd415061c468c","unresolved-a54d14a52066043477ac","unresolved-422936f5a55378c9b6e8","unresolved-c2d4208b587f41f1ac6f","unresolved-0bc788137cb1625a4f0e","unresolved-eeddc8116608aba6d500","unresolved-31d8ef1b5b1d5e9bdea7","unresolved-48162277429c933d2ad9","unresolved-a06a2b15dce005c79599","unresolved-b2979a8b07144e80da4f","unresolved-4beca8f7ee6fbb72dd16","unresolved-200fa5ddbd6569304249","unresolved-28f810c9166cd22574f4","unresolved-13166b2ed54a28750713","unresolved-dcc75fe67e0b8b2b48ab","unresolved-aec7ca13105b5aff826c","unresolved-097f9d130e32690a965f","unresolved-1da2cf005276365fe4e7","unresolved-6cb7aab6edb18cec8cf3","unresolved-410d1adbdf7349821749","unresolved-f2a973ea0e58501f68b2","unresolved-18d55ec2bd84120d1879","unresolved-7fde917b17c4f543713b","unresolved-91c50ddcca63c36e5cc4","unresolved-566f1af9d633d4ae4973","unresolved-ae61e182f25ea4c7248d","unresolved-c659d058bffd2b63db35","unresolved-20c45a9e12896e05bf04","unresolved-7d641223d2d9fc3757f5","unresolved-35661903716c7134ccff","unresolved-216837a65aead260c72c","unresolved-e9b141cd63de45f11cd4","unresolved-6b52cfd01fd2e88d21ce","unresolved-5b39e88c0fec45bda83f","unresolved-0b915cf222de57198763","unresolved-38ca3375ac84b397587c","unresolved-38b49de9f70e37bbe98c","unresolved-7f139c8ed67e28a3e1fc","unresolved-df32095a5fd9d62300b9","unresolved-322217be475247d5b26d","unresolved-e8ecb05e9979f1f9c3ae","unresolved-b79d179729de0b7f6f89","unresolved-500df4cd3195d79f250f","unresolved-6c44944501d37fcae2c3","unresolved-bb72374c282e6bdaa734","unresolved-067bc13a878db605d792","unresolved-5f600aeb701dc9e82db7","unresolved-fc374d4799042dee8a8c","unresolved-c2751ebdd9a8b7f060d4","unresolved-d2100f7539f98f9a0f86","unresolved-79b73bc482e47ffe15fe","unresolved-ea690eca14338f66dce4","unresolved-662aaa265f67d0809f07","unresolved-c4a44b5276c3bd1a9ce1","unresolved-a0cd4ca695ecf399a629","unresolved-0d030d766df6fb109d9c","unresolved-2aa23a309b31f775b711","unresolved-0a255a7884b7f06af4d7","unresolved-59d975124a268df96258","unresolved-51ed172ffc598acffbd1","unresolved-0cb6e724fcef3d94d06d","unresolved-196b78ef59b5760899e1","unresolved-8b461210fed61cc812e6","unresolved-043ea3c1af9b3643d86c","unresolved-4181031f29e5e26aaecc","unresolved-d178c9248cd58b99b8bf","unresolved-9136cd46db42daf82b8c","unresolved-d32b1fdc9ff2711ce421","unresolved-9a45481e77a2f1ac1562","unresolved-4cd2f548cce94113b63a","unresolved-dba181116a8386402d2d","unresolved-b159f4b69abb5b123df6","unresolved-8d4e5d0b4eb4f5ee986d","unresolved-4890eccf9065341b959c","unresolved-a63c8a920b66a06d1bb4","unresolved-7da2ffa5b687ba040575","unresolved-6a75d986d7bc88c04e4d","unresolved-a829ebbbd86f65d51434","unresolved-ceeed7291f278b10a6da","unresolved-1e9a2e1e2b9e56f75cfa","unresolved-33e1c8d6a8bb14101f8e","unresolved-eec0271bcb2972c36142","unresolved-fb760cc55f57fccef0dd","unresolved-865fe88aa498e8b55ba9","unresolved-13a6ee59745a259b379b","unresolved-07af460a5889ce7de02e","unresolved-3f60fa2d66d47e3816a7","unresolved-bc6b98da5827c03d24e3","unresolved-ffb1dc687250916dcaec","unresolved-a07b9107315b807a3ec9","unresolved-6d1f1cc7cbccfb23702c","unresolved-b78b9f3a48cc6617dd5a","unresolved-f765b5d6e42d1833cc90","unresolved-b2daa87df03ad1809401","unresolved-b95f813b9b46ddf2677c","unresolved-29c2f3a82e787a78fee6","unresolved-181b00dff6da00d8ec84","unresolved-10c56245d8a34f5ebca8","unresolved-34675a58f5a5ee7b34d6","unresolved-2703d59077e2dcf3b80d","unresolved-184172d506e9da19bb47","unresolved-4d02de97300b348de7ed","unresolved-95554232ffb95d8a0fc6","unresolved-ab24f0ff0675577038c4","unresolved-dcf1273c2bbe876905cf","unresolved-7c5df932d91337593af9","unresolved-be0418a3e2bb928623bf","unresolved-5c3f3752a37233c36bb7","unresolved-c51b6219707a2d967b96","unresolved-227816856c6af2dc032f","unresolved-bda1d9ae8af24215bc5e","unresolved-a9349901f9895d514f0d","unresolved-327e4e9696351b1e9020","unresolved-95b07833b23c6603bb75","unresolved-2c8df5d7c60b1f486193","unresolved-f3d561e1074eab902a5f","unresolved-bb31ff0347864df68665","unresolved-d0b63d411989f86cfee2","unresolved-aeaa3890786f5c1710ae","unresolved-43e671c5864cb7481d58","unresolved-fc9e7363611ab30ec9d7","unresolved-e0e0abe6323d8d8a2ebd","unresolved-1d6d119263d6cf0e0fa2","unresolved-2598758a58b84fc12b3a","unresolved-d608f5491ea2667ee7bc","unresolved-706b0ba3cda55d2efee8","unresolved-2c11380919d3e8632141","unresolved-57d4b385c801b4979559","unresolved-8aa46dcbab9406d6f1dc","unresolved-739221c00d471342a0f8","unresolved-4a817b8a19d84d7c724c","unresolved-86bbbdc63f3b26182ef5","unresolved-037115036432fe080de9","unresolved-8533a6a3caecf9b1ed8b","unresolved-0c9a0b19b06715cec77b","unresolved-1043419baf090968222f","unresolved-91b2191fc63c47db779f","unresolved-9dd033e368348bf3bb15","unresolved-37d92eb376f86e5b8223","unresolved-fd51e77f0cf0c73812c5","unresolved-13aa984a7416dc813deb","unresolved-7375427e12ea9f93d5ed","unresolved-ae33b6456344f93e6f2c","unresolved-00cf012bd072831cb97f","unresolved-c07fb29bee38eef84e83","unresolved-f3ebe7a184001d1e60f7","unresolved-feedb00882ce6ca6dd24","unresolved-a48a45003700dd19e70f","unresolved-3c6fdc5eeaec3fdb1724","unresolved-e0711db0638ed754ec02","unresolved-57dae4dc435c10c63147","unresolved-2db7078e6c43340920f0","unresolved-55524422352160ca962e","unresolved-3e27fd1c6556b5d2a00a","unresolved-3ddfa9a0cb30fda262f8","unresolved-7b77a67af5f5e406e22f","unresolved-da1307663215c6f09f05","unresolved-8c54e2136cc81c9fc21d","unresolved-69e8a3ee8f4918f0d91f","unresolved-4368b293efdf83f643a3","unresolved-46afbbe900c5a68c158c","unresolved-681e5dc289c88c9224c8","unresolved-e858856511a54cb38793","unresolved-2529d7114d8b89cbed32","unresolved-d1c2aadbf54bc123aa85","unresolved-b085541f6bc2c716c887","unresolved-ec9d4f3969c6dbf2eaac","unresolved-ca9cabc094f94cae5b2d","unresolved-bd091467e045fbb815f8","unresolved-4a62aebaf21b4376ea00","unresolved-a6d35ecb409bc6fa04b3","unresolved-cf704603f6e642d0862b","unresolved-2a746a65087b30e7b229","unresolved-6c9591f19c23a5bede3f","unresolved-5c930cf01e4dd7ba75b2","unresolved-cfdee38ad6d7a0bd6551","unresolved-1f068da13086cb223901","unresolved-99ddaff67f5f0802f267","unresolved-479f2d7d25f52557775d","unresolved-c34b8d885b2febefd0fd","unresolved-03e920265821fa27a187","unresolved-08c8c4e724a7f6c15e7f","unresolved-ee44d03f421592d8ece5","unresolved-825c7ba8301126b1de6f","unresolved-fb9a6a5c31251291492d","unresolved-47636951922fb447eaf0","unresolved-41be2e9f3a06abd2503a","unresolved-eaaf6dce6f455f70a28e","unresolved-8ec09e1a553bba35a0b8","unresolved-86bc83460bc974087649","unresolved-7d5e0a43a9c0802ce94a","unresolved-8ca250564db5aed13377","unresolved-efe04f8bf343cc1fa19f","unresolved-9784f842e019004b9a0d","unresolved-9d0003201ce15957a2b1","unresolved-0533a7937cad0c86ef8a","unresolved-b4694698dd1d12f1bba5","unresolved-097c0e1bcf0d7f988c8f","unresolved-0ff96721062236b9ef9c","unresolved-8eafc632a03d6a64d795","unresolved-5070d2c539ae45ec1665","unresolved-684712b8838861b36191","unresolved-384bc94e79046b7489cf","unresolved-18f0e10b4b3542992954","unresolved-9ecf43a00873977384e1","unresolved-33eba3ab2dbfcf353965","unresolved-3778c4560901a6f3d6be","unresolved-55a6c20c209cee3372af","unresolved-a32b08051927ccf6dfbb","unresolved-0a4684fdb7cdd2a4843f","unresolved-861bc34c291ccfa39426","unresolved-c34051988d0861081d2c","unresolved-4d0ee39dfe16d77f05d4","unresolved-4ff414c93755649dc829","unresolved-58d8680e88125c2286de","unresolved-40d0317718272417dcdd","unresolved-6fbfcb77a8c0a32ec18e","unresolved-a9ab9946d3afa6eb3653","unresolved-76f1053c7b7d2e72fcb8","unresolved-cd80f2d260b348718c0f","unresolved-9f0d441c151f743d32e0","unresolved-beb86f81b3dd42261cfb","unresolved-2b0bc5f9041446621eb3","unresolved-bd0d0a3c99f478ee89de","unresolved-e835acba3c04ce739371","unresolved-75ed8b8f98c623003ab8","unresolved-ca651dd6ad6638590c20","unresolved-01af81e53d84a4a53dbb","unresolved-425e396e67076bdadc6b","unresolved-512a413f2a7e8421fa71","unresolved-91cc46c3203f379d5fd8","unresolved-bc4ed5406df5ac07078e","unresolved-14353fc7b329cfcee968","unresolved-8bb4fa4ef62d6357d667","unresolved-e0f33d832596bcab0450","unresolved-f4ce5c9623f38e52689c","unresolved-6680e91a5e7be501c566","unresolved-30aa7c1db945a01f1ee3","unresolved-b148afd9ff5cc3671b71","unresolved-2e638308bad769b03c9c","unresolved-4668e0b2028e602d29a3","unresolved-642d51afdaca20b1b57a","unresolved-a8d6d679998d0044b6b1","unresolved-6689d6e6d3b879406371","unresolved-95c9c6d243f3c982202f","unresolved-1b4d344fc603b2bb4336","unresolved-3ef1465c5efed52c5abf","unresolved-c8f74f9e42904d61fb7c","unresolved-e108074a1b1f3f911ebd","unresolved-3e4ddcf65eb3b4dc7e90","unresolved-74d4875e3604b878a4af","unresolved-bcc4193a7e4e6318c078","unresolved-a07a85127032d660fc6f","unresolved-04db7dc82cbebc1f5edf","unresolved-c754a0f3e46bdf82ebeb","unresolved-ed4ad6c4796e9dff815a","unresolved-fd1234b49a3cbe4f3aa8","unresolved-a1fe001120f317639d38","unresolved-a7875d0e156602fee281","unresolved-7b074adb2eb702ae6d04","unresolved-21aeeab53cd976b86662","unresolved-2b45d8edc441db22710b","unresolved-903a50964d747910de87","unresolved-1c6f64e9874f3f17336f","unresolved-d2a317a340db1db045e1","unresolved-b5e059d49af77dc6d08b","unresolved-3c88f6fe07d078c67ff0","unresolved-da197a5fe785ab74f371","unresolved-e7002a24586c3719506b","unresolved-6f1aff095e7be19e3762","unresolved-de5f6b85cfb5610978ee","unresolved-7866b3c91403f86834d3","unresolved-c8f4b1cf391f46451228","unresolved-43b7a9c921b9a7bd80d4","unresolved-473402650ed7de4ec955","unresolved-304136da590a1565289e","unresolved-c3955792ec0c2145110d","unresolved-3925ffc4686670cf8136","unresolved-51e4e9a3953a9ffb6294","unresolved-d565fb040f9e1dcb8945","unresolved-d9ead9047f7a149cd325","unresolved-c61e324d3a3523504810","unresolved-6a6fb1e30698ae3b18b6","unresolved-d12c8fb166edc6a62040","unresolved-1874ce841fc85e9ce856","unresolved-a7c901fed81b84028c3c","unresolved-a02a139b409b2a5f7fee","unresolved-e27f835d8b9abaf0564d","unresolved-8325dba5e63e2308f393","unresolved-59fe199959edd3b65605","unresolved-45ce1ead373d2a386b5b","unresolved-c7d5d388505e97d3779c","unresolved-756b69a8cd45eecd1866","unresolved-38a5c73ee159bbf2c39c","unresolved-04b51fbdf62bea8d2ca2","unresolved-95ca45cb636290eb8137","unresolved-ae055e7f1d62046d39f9","unresolved-5994740d996d794a22a1","unresolved-33c9f0b510ef96274c0d","unresolved-34fd8cf17deb3fa195c3","unresolved-9a0013be562159b5874b","unresolved-05afa15a83e437842aa9","unresolved-0190c19a5f851336b925","unresolved-9ec15f8011d1b18710a5","unresolved-1d68dc048c9cbcc3156d","unresolved-2dcd7df85b22b61a533e","unresolved-a83d7dcf4f0de1b7de33","unresolved-e8fe40307c2acba480db","unresolved-c379ff3d2a24dd62d575","unresolved-776290cc9527ddf1f8e0","unresolved-c1ff955d2c54c8dfad0a","unresolved-db66ed5d9d635f714bb0","unresolved-ad13966145ef1a24f1e2","unresolved-548990524b86f2d5a4b2","unresolved-a8924775ec9e2d9b8d0c","unresolved-fc85d9f117df0cf2d47c","unresolved-23ba2ecbca822202fdbb","unresolved-c9801089ed05d34a22c9","unresolved-2fcbca0f3e66ef53d33d","unresolved-cf567a9c3db03991039d","unresolved-fd04e31b8517807154b3","unresolved-b2fcdbb4cb9ee4c50661","unresolved-3e5c56f7b7285f305737","unresolved-d28e4f386845e90b3360","unresolved-590f8cc8569bc8ca8838","unresolved-288842ea523f348ed433","unresolved-13e31502dcac2002814d","unresolved-154f469b14991e15f93d","unresolved-14217ccb0e1ec066660f","unresolved-f7edbabe814f374c76df","unresolved-290b82cbe1d911b9bde0","unresolved-ecf577979d13780400c4","unresolved-f267acea23f9fb1147f2","unresolved-3b6aa8a3a7d2263cce8a","unresolved-f467fc11c50ca728fa45","unresolved-0cef047022642fb6474a","unresolved-16eeb6333b6cf8e02843","unresolved-02d72687805b76eece00","unresolved-88dfc437453679383355","unresolved-ac25a20b70207d2af918","unresolved-346682ceb14f3cf4c21e","unresolved-50431c4b5ba5495d07bc","unresolved-9c31d43af4fe35db94e9","unresolved-4944f23ac678080b7967","unresolved-19b0d3ae423b989e2b35","unresolved-731d66cdcb3907240d6f","unresolved-c9bd9a11b2e7e11ac08d","unresolved-22c2fe97771893599c03","unresolved-ed8fb5711edbaf1f6fb1","unresolved-b7d0235421318a875510","unresolved-4bd2ca3ec67dbce554ca","unresolved-c01ff47035755bb381bd","unresolved-da7bafac24a211566969","unresolved-2e2635c89bcdcf87dc2a","unresolved-611c898a9af55d62e9f3","unresolved-ad076817617abc974bd8","unresolved-65a29a8d1af9d62f0066","unresolved-9d504cbb512733963784","unresolved-d7834eb457072e5dbe92","unresolved-00496413146d4bca9c81","unresolved-1e62a46d045913a16454","unresolved-ff7cedeed5bdadfa131d","unresolved-c18af52758647f4ff2f7","unresolved-9c9e4dabadf8e79eaf90","unresolved-6451631e75f3d219dc3c","unresolved-46df988d9264fc6f1586","unresolved-8946d3b0ed37838ab576","unresolved-ca2bbed6fe7eab63b80b","unresolved-22cbc4dec02c0f5cc6c1","unresolved-221326f99a5a12137a71","unresolved-3736c0a76299482bcadf","unresolved-a8c07e57f1c4e012e249","unresolved-26ddfa85477481a0fb41","unresolved-3160d6d8f33ccd7d4b38","unresolved-5bff68972870ed47966c","unresolved-94377142139c58941fc8","unresolved-c25ed9e02500b2215be6","unresolved-3a239d055029eb03b04c","unresolved-5c8a712ee8436bb95671","unresolved-53bb47b8f4d960429588","unresolved-0e4c515da3b54c90e546","unresolved-0fd366cacd74ac421c9b","unresolved-5a28d9b36b24dff47fcd","unresolved-7c8bd8e6a3160d9dae74","unresolved-12e2ec1e81cb3f337676","unresolved-f1eb447f05893aa20454","unresolved-04381ec839ad4ae9e301","unresolved-d28e5b5d866f34400a5a","unresolved-7ec80ecb4e8dec5ace30","unresolved-3c0ad0811c85afe729f2","unresolved-85a4333a2a1ca3e6fc1b","unresolved-861b9cdfdb37c0ddc65a","unresolved-066bc8111fd14d1b45bc","unresolved-2018297440336574c6a1","unresolved-3802a8a4fe332dd1ecd5","unresolved-68bff3aa5bafea55d3e5","unresolved-e9f93e785540ad93829d","unresolved-97e8648678610cc76473","unresolved-3367337299007a111a0c","unresolved-b5e2aa2237493b827449","unresolved-558802776a9127da8423","unresolved-aa869c40eefe065ac627","unresolved-d798f47f1636c864cccb","unresolved-16736f61428949376138","unresolved-490b630484f749b14420","unresolved-1de71a9ab230b8854359","unresolved-456b15f8e6489c373647","unresolved-afcd333f2b2caa7f53ec","unresolved-5e90e25c1aaa4a7000b5","unresolved-72ad86e3ca31bfc7b88b","unresolved-8825a44dd77171c6f3e2","unresolved-db32df5a0ca3adeeff22","unresolved-d1771290d2065f65d9c5","unresolved-ad2acef9f2e617e9a6eb","unresolved-bc5cacfd8fe97b1466d7","unresolved-4ef84a6381b65b34ff62","unresolved-9ee47d6fec3fbb908ae8","unresolved-98ade89affe1314b571d","unresolved-617ea23de8320669ee8b","unresolved-7b8ea83cc0ae9c69b575","unresolved-4e8eccc1024470a07d10","unresolved-6d72bca45f9186e94c2f","unresolved-d1b0d0d78e8b13f577ef","unresolved-ee7da11f9506e22e08e3","unresolved-4f9c44f86d88c041639b","unresolved-5d6e8585a04c8f967057","unresolved-ab10fa47b51e3d9bf850","unresolved-b65f0ccf12d5dcdb3f72","unresolved-ae24e3110cf1c4dcf937","unresolved-c0f1f624f2dd7b1ad652","unresolved-5275e074f0b33245209a","unresolved-d295e22796faf7f9fb68","unresolved-a23007db0d7e58341e4e","unresolved-09e3979ed1f7bc0b90c4","unresolved-2fbc658c39b4aee75d5b","unresolved-5f2447106697f6e16c74","unresolved-600ff7c16ed8032bf224","unresolved-35122a8d92dde6cd4650","unresolved-3529efa571a4df9a9b1d","unresolved-5fa4adc4d3d60443d667","unresolved-08c90e282dec9604e51b","unresolved-6d9e2d505dfa6de985f6","unresolved-0a1fc89c7b15fe736b70","unresolved-4e88b0ce0e92e65d27f5","unresolved-362c69c97bcfff16a021","unresolved-baebccb9d44a1b6ee5d6","unresolved-a7391b44e301c31c0708","unresolved-54881c738e49bf3c9f7c","unresolved-a8ac0eea23927136c7d1","unresolved-a9476df1b2ef8a94c071","unresolved-a6e3a04bd69e501b3902","unresolved-ccc090ca1310628bf075","unresolved-40e3b358fdb3f98a554b","unresolved-2e7fc37ba5ede803f560","unresolved-b954a4ebc26b1c040fd0","unresolved-bcd16a318f33f0b17f46","unresolved-3807764545bff150cb71","unresolved-f99dfa7c4450b42ad6df","unresolved-37c11de5133feed9661e","unresolved-b6304db1c3b47148d23e","unresolved-28e87cf39914fb7e4029","unresolved-085cad904b9febc9ea63","unresolved-133b6fa09b038fbadc0c","unresolved-dba0afe99569cf701a9e","unresolved-9859302b3ce9340d4473","unresolved-efc8be6eb0b0558f8e39","unresolved-53cf2dddeffdcadcfd29","unresolved-69ab92c4f22808e260b3","unresolved-c0fb719b53cf5f940237","unresolved-aa44daa8669fb2e07805","unresolved-f8df88582dc35918b900","unresolved-bfaca86555b34985a1e4","unresolved-04fe90f48de9ff2238e2","unresolved-52f5b705e14014c72042","unresolved-39aec3ebe550719bdee2","unresolved-3ebae2dea3d3f1b10565","unresolved-8ab2f4bfc0e7bd19b314","unresolved-3660200b430e844d61ef","unresolved-67493b540317afdaa073","unresolved-aa1c1d98e7b10d79340c","unresolved-b487f531129832bd9789","unresolved-b20d97bf041b5e47afa5","unresolved-dedbbff791530e415778","unresolved-31f3a46fafba1ac8d3d2","unresolved-2b3f4db225f70a7ced05","unresolved-836a9a0b9e0db95355eb","unresolved-8926035b7edc996b6b2e","unresolved-9314f608db40c07943e5","unresolved-6abb94e3d9a296e1144d","unresolved-9bdc7ff0a6a57d6ac1fd","unresolved-ac6d23b5c478e9b577d2","unresolved-8202948a7bf2ce5d0039","unresolved-d26907d2720ee1f117b2","unresolved-17e84bcfb7cb23176965","unresolved-bffdba138919e82f545c","unresolved-942d75afb9128444203e","unresolved-87e5c44f8dbd51eaf90b","unresolved-f551ce49378ce999be30","unresolved-9b1c6611e9e7a00509ff","unresolved-84bbea753c052be6b4fe","unresolved-d8223be092629f5eed34","unresolved-eb9fc96598c1e35f8bf1","unresolved-660865bdbd40a57ca26a","unresolved-1a9bcb6404fcb000cba7","unresolved-128da6dd65c884dc9842","unresolved-7e5f9786c32eee56890c","unresolved-4e314d328a3753eb9589","unresolved-dd937e665de8a3b46b95","unresolved-be80482dea6d47f66e29","unresolved-6681baf8b1b41ac3ab8c","unresolved-9c06ea8c91eca1565e8f","unresolved-d313fb4e5dd8dc94477e","unresolved-e4f654be909289656783","unresolved-3f9258af4b7955967cbc","unresolved-14bf3cadd0ab31114ddc","unresolved-7529cbd9b496edf967d8","unresolved-c189c0828ec15762833d","unresolved-0f15f62b8f44096e98f8","unresolved-d20bd3262deacf67a127","unresolved-50258ef2aadc3fc71cd7","unresolved-8e2d265a70db6a6b3f87","unresolved-3dd7fed3b41755a69072","unresolved-b400d9042aa4824b1e8d","unresolved-349244df67ebf23a391f","unresolved-a6d41fa51632c4384c89","unresolved-639fef1d763b86d89803","unresolved-baa65cbf1896ad581c4d","unresolved-8ee3f3b7db6cf32df903","unresolved-5f10af74085a7e1dca2d","unresolved-59e5f8e0ef3e91defb79","unresolved-6c56414ff8eee90df00a","unresolved-9e44c0bc8447c55a9a32","unresolved-34772291e26f290dbc64","unresolved-1197371bd4cec0b3fcd4","unresolved-e8935048c307c82e5e97","unresolved-8444cfa7ff838c1ab5ab","unresolved-5f56c868986dffd84dfe","unresolved-72fd4d35f341c6b3b527","unresolved-0ac39ce60238111a8bc9","unresolved-0467e6c36209efaa3d40","unresolved-c0356e820cedeacd8254","unresolved-f79079fcbfa48ef2ed7a","unresolved-a6ccb648f2027ad8b9ca","unresolved-bbbf8b69ca0c7437bae1","unresolved-4b22fff6127ed80d3531","unresolved-e58c8db29e0d84b29fb0","unresolved-6c05e495fe0cc41f1480","unresolved-266e77886c2ce9391e1e","unresolved-780c1cbb6e9a81c8b3b0","unresolved-f1e0e799d5876c3eb5d5","unresolved-12aae9943a78598ac6a0","unresolved-634629cc7caf177c08f1","unresolved-70fdae17b3a4fe9f3e7d","unresolved-c3cb4b4a2264c6dc9527","unresolved-cc89b868fa58565bdc1a","unresolved-105eaea7b32f3bc3a923","unresolved-916ce0b022c244f83726","unresolved-12d2b26aca456d7451cc","unresolved-fb019fa5c6664331926e","unresolved-9e84df6c959e99c86900","unresolved-71b13c5d8a1edf1fb02b","unresolved-7ef128701ec53cfd9d7b","unresolved-e6706cd5580f079b308f","unresolved-8afc87051f12c4eac9dc","unresolved-3ed1e6e5c41981643ac4","unresolved-4c16fd14a0c4f619f892","unresolved-dea98f48d0e0a4240808","unresolved-9a02f7ea39b884055f06","unresolved-241837dc026ccee152f3","unresolved-4dd8d538529eac9b725c","unresolved-1386d8851632ba4f21f8","unresolved-ab3479e474e2e37a13f8","unresolved-4f2008957df5cd17fd88","unresolved-156e9f48cd2f32d3b985","unresolved-974943a14cc7675e100f","unresolved-98644dd5038926e84821","unresolved-cfcf2945c4b8c3c96f20","unresolved-c3452c8d1a22a51933e0","unresolved-38916a865577a97e9e1a","unresolved-62e86dd51556e45f147e","unresolved-d60cecf15e4e8404a462","unresolved-0e385e45c38d5b8e69e0","unresolved-81db097e5ea1677b2591","unresolved-8d8d7d91d625d4ff0026","unresolved-68131a7c805f3d774882","unresolved-d7e1ba8965b83b6204c1","unresolved-7ad64ed7849a1273bfe6","unresolved-d0a74c3bce73a3b7836f","unresolved-173e59e3b618f4ebc21e","unresolved-9b44ae975041fadae5bb","unresolved-ed3cba01e7a3eb7995ba","unresolved-7c8909edf12041055641","unresolved-62cfcd1d69e5ea7517f0","unresolved-4dec7257f6a32125dafb","unresolved-008ecd5988f68bde9c98","unresolved-629d311e9e4f9e9d43ac","unresolved-8bb8fb90ad9b109c09c6","unresolved-2966222ec0dc51489249","unresolved-5b8672d252be8b0b6ddc","unresolved-77afe58f3fed92da3efb","unresolved-ac9b8be2c6f812860e9e","unresolved-1efea3433896d1ae0c30","unresolved-4c1aa9a44d3ad2c70a4f","unresolved-f2d94bcb5614712203c3","unresolved-27f6522f806ded620211","unresolved-3f8a7b320023ad2f38c7","unresolved-a1800272a5e5334527a5","unresolved-bb9588fdcfa8eda10620","unresolved-36cd9a1e1d067943103f","unresolved-88fd8fabde32fc795626","unresolved-0696fa6e839172ab3478","unresolved-ed18ed574117f06b3a91","unresolved-c6fb72b1100b2bc5783f","unresolved-f7f460fc2f79974a7196","unresolved-29a69fe9aadd82f7cd33","unresolved-a5f8e1a6ce10e0d1fb5b","unresolved-7ff250511b3236a526d1","unresolved-10ca800820824c9897e9","unresolved-72254827a2406ee98a45","unresolved-e58edc92071d3fbbc201","unresolved-d077feadfda3798cbec2","unresolved-a1f7872ec463292bf7e2","unresolved-d60cf0add929653f4d64","unresolved-e14273f2bcb9a5d2061f","unresolved-b6b1b55696802ab9eb30","unresolved-6c00490e5983a49a7c82","unresolved-cf0094f1a6a9e4873823","unresolved-cc0ac2284b735da8ae0e","unresolved-29062970a1ec44f0a202","unresolved-d6a022f7725397fefcfa","unresolved-f8ada7d56cca23bac0df","unresolved-1e0d87893387d311768b","unresolved-aa5d7c613f2043ab1e56","unresolved-eb5dd9d2223430d14a36","unresolved-5536d72323c21687ba5d","unresolved-133b4e4c33ce31503d02","unresolved-5e84736cdb543fce5840","unresolved-3374a593fd96ca51cef1","unresolved-bb79ac251fbb107d6b59","unresolved-2db7d64f48ea211dbd46","unresolved-467f6b469d5d2c07d121","unresolved-9d044e4eb2e08896341b","unresolved-071b2fd4b2f2a1ef4dad","unresolved-f6a0082d3d701eb5ab01","unresolved-2ab4682380ad25361278","unresolved-88c66dda85af67d0af19","unresolved-62539545b06bf1c7cc24","unresolved-2300bac78c81739557e0","unresolved-b90847748d55679ee2fa","unresolved-81a800b1f032015a33e3","unresolved-ade2190ae94d21d313ec","unresolved-d1f39f7c92d5799c0da2","unresolved-8fbcdb3f7c0a943ed944","unresolved-6c238eb9d5ff60bd118d","unresolved-e5a761334eb7623a3a29","unresolved-324a5d16e6d11977cf2c","unresolved-af161645b0e66fd37391","unresolved-1d7f7942a394f620cd41","unresolved-af3a2a267f7def852bfd","unresolved-082997b784466551e91f","unresolved-bebac8e61d8e177e9a19","unresolved-3b224a587e14d3b9f276","unresolved-099892cf70f8db96a96f","unresolved-66e04b4da43e535d28a3","unresolved-73287ac547b7fbb6f1a9","unresolved-f0c158086113bf0f41ef","unresolved-afd63af3d9b42d33fa05","unresolved-2311903aca7b081d27e9","unresolved-7acd84b137de792b87e7","unresolved-6a855fcfb5f7e2352655","unresolved-3b7d68e0cc212124cfdd","unresolved-bc556ce561fb1c4b69f9","unresolved-cc776fb88d2970be3826","unresolved-2487fff066e3ca2ff1fa","unresolved-147c937d9d84a8ca3027","unresolved-21ce68837b28cdf7f14d","unresolved-cd1bbb5efd3d94c1a8f6","unresolved-bb8c31a215c67a334f0e","unresolved-7b6daef4bf45c3b0d69c","unresolved-4b7fe0c0e6e55de7d2d0","unresolved-5e117e60120e607ee987","unresolved-e1c7e6e77d990cb78c4c","unresolved-7096f823b46fad92a2df","unresolved-75c226f3a77cf61f9a24","unresolved-5487ee69b1a1562890e4","unresolved-96d426f743d9873dbd7a","unresolved-c131786c4b0d70c14f19","unresolved-6d30af02cf9204d255db","unresolved-1d5e34556cd41748edb8","unresolved-8a59b070a19b53c7feaa","unresolved-6acda754012f0c6d5066","unresolved-c8f3fe723b1378459da5","unresolved-249f784296d662683774","unresolved-99fcd164ce76c530608a","unresolved-2995d3791053a8d4d114","unresolved-7b3b1b6999497073cdbf","unresolved-e4a0bd360daffb229d74","unresolved-e6134b3cbbe17dca45f4","unresolved-6f9dad166e8b67118229","unresolved-139be0dc70eeae578ea3","unresolved-cb7dc8cae3086eb2b01e","unresolved-fe94959fb3f4f01bdc8f","unresolved-85c1a4138603addb3094","unresolved-5297e2b0cd11ea2432d7","unresolved-0b77dddc279e81a4969e","unresolved-eb421136b9fd6db1e260","unresolved-e052ada622302d99b8c8","unresolved-24f97d3ff573be1d5a7e","unresolved-7dd4713704e1ad0f36e0","unresolved-a7427a116a7d9606032c","unresolved-16039259dc0ee2fc05a0","unresolved-e1c4accc5345555877df","unresolved-2330419bb79b2c9767fd","unresolved-c37b742176e8436b2001","unresolved-bdaf35d75948c118a72b","unresolved-917fd1f03dead83b9282","unresolved-405146894fcaec6f96dc","unresolved-b8ab46b8940bed05c208","unresolved-d9f0da68d318df6c35af","unresolved-de400f81fb6a2b57baf3","unresolved-fb3a18bbc3888bb6a99e","unresolved-4636be9e4b5297dbab0d","unresolved-41cdaff7c53f705ed9cc","unresolved-9768f3c5f5113148a21d","unresolved-89aa8282d819c2b05c52","unresolved-30d5141e6d23d9bb4cc8","unresolved-b3a5ce065673eef1be0b","unresolved-c27bb3a2c03a1b8144ec","unresolved-b374e0a07545f0046496","unresolved-2649d24da17bdf0f2117","unresolved-2b76c3d1487cd0f7043a","unresolved-57610d1801bf3b94d31e","unresolved-d3f73decab8cf14d3d0f","unresolved-e0e5dce4a2c9c69160a6","unresolved-153481c737b6de98eeea","unresolved-e7933196b8c8725c82d5","unresolved-5f2426397b43ed4c3c6e","unresolved-ea9bb84923d7811adab7","unresolved-f643232d9ce29716ef4c","unresolved-ae660cbe525ba1be3257","unresolved-fdf876516c35da2d6df2","unresolved-725b77f0d43bbe1fb994","unresolved-eb6aeea3e0c2cf716572","unresolved-9806a58f75eb74c6164e","unresolved-98029f3d72b50da48f97","unresolved-eb88d12720e10e813fd1","unresolved-c3d3fa4aa5892f830630","unresolved-239f86b12a1a43c0d95b","unresolved-f90a21449c3353a55dfb","unresolved-9b23ad0f6c069c62aafc","unresolved-eb0e319dd95057555e49","unresolved-233bb700c87e4555e0cb","unresolved-33f86da080f3d84dbdc0","unresolved-81c3cbdcc7533ff319f6","unresolved-09d31822757d956adc45","unresolved-7e60b29fa05936f586f2","unresolved-cbac64e0c5233df92f9c","unresolved-e2550cb964fa0b8c1dc5","unresolved-d43fe3d4a25756230434","unresolved-c5a78db6f14ffac60421","unresolved-f3b521ed086eabd73e7a","unresolved-2f16faf18d03b646bfed","unresolved-8fb9a8dca54fdbea6661","unresolved-776f2a5a35201c40957f","unresolved-87b441082602e5e76876","unresolved-17d23b16ec412d96f3bc","unresolved-289a18097b08cf2b81a9","unresolved-a3720deeb92b9fdeff44","unresolved-026529fd3a9d5561c57d","unresolved-194eb2f3cf49bdac80fa","unresolved-9871554be4289ba87d89","unresolved-eb9c9e995f590224f30f","unresolved-60ccd0afdf0c1356e7cf","unresolved-ba5f0e710cc3d24e5deb","unresolved-d8c648a7a7a4bea4c150","unresolved-4d43abec8928d3ea6be1","unresolved-ce43153288501275e521","unresolved-a8660c5c73b7d2c80d8b","unresolved-85181c33f52b86fa6ab2","unresolved-cd159b901cc986488a44","unresolved-fb754ea107908040c5d4","unresolved-9e9d3e3f53e6b62c11e5","unresolved-f2f0f669b1380ad36c66","unresolved-b12918c505793ed60eb0","unresolved-2333ef3db996e9de6566","unresolved-f53b51ab9ced94e203b7","unresolved-651fa706fbd0d4e1447a","unresolved-38e57e0861b5390f5972","unresolved-fa33dbc8c54ff60eefee","unresolved-a86631b9f5677f621ad7","unresolved-2a8d1b61ae4604afbd7d","unresolved-3b6817bde5359dce3c51","unresolved-d7f8e83ab5c6e80d9a1a","unresolved-261f0e883aeae1f376db","unresolved-afbb2e3166034457c76f","unresolved-937fc02b155007cc7bde","unresolved-765cdf87cb6a006217c1","unresolved-17969ad52c3e9b61d112","unresolved-3ba0172db16bb34670c6","unresolved-67c9f05935afa294e9ad","unresolved-ff785ea5718e316ecd64","unresolved-2b29aac90f6563b1e582","unresolved-cd1cdea57ee40bc673cd","unresolved-d28e09492a5f29c818e6","unresolved-dfd16f7a709d48a95381","unresolved-fd8edddefed7351871e3","unresolved-d1c4f7c93744a19be795","unresolved-291c59a1056cfe5352f2","unresolved-77602e225cae71aa7eca","unresolved-7274722bdd5986d19a67","unresolved-0f3c0f7f9ce5d4affa27","unresolved-a86b227afea2346c66dd","unresolved-bed10054f5a9a37f121b","unresolved-8622488b0ef3040d67e6","unresolved-c2d2cc19478d66029798","unresolved-694311a012a139dc89be","unresolved-b685833f73f1258c29d9","unresolved-a9c597535b14672e70af","unresolved-b1a7223d820d8e9f63ae","unresolved-6760208d07cd968d9cc2","unresolved-20960f95ed88d3c9a639","unresolved-4468e882c535ee794210","unresolved-cfff1f9059dff9bab849","unresolved-a89c968f2d5286c314c6","unresolved-982fa6b67cec36c0adf9","unresolved-33b5e364344424623fbf","unresolved-ccd419f98d89457692ed","unresolved-b2d66a7c348423c46f4f","unresolved-b434d0986dd86bdc1bca","unresolved-c5e7ea22f61d16786336","unresolved-3f23130e950804b48e77","unresolved-66fea615925f589b4738","unresolved-03188516e4ac3e9a4268","unresolved-d2e41a19287e910b8d0a","unresolved-14b3f3f74eb61b99915e","unresolved-35c6c021e6d05b41e0cf","unresolved-74e551f4355583926882","unresolved-46cf957ff3d13ea29813","unresolved-11cec1f2781e8b492d7c","unresolved-2f1b79327f18f638a392","unresolved-0e62af9c95942d36a181","unresolved-bf94b6e311c59abe5501","unresolved-50a2124dfea073b39cd1","unresolved-fdf200d4921b00c9be0e","unresolved-c6282060735077afd381","unresolved-7a232ce98be24cee3833","unresolved-b37c76655d91da477cce","unresolved-6581dddb80c9f6590fa2","unresolved-17569d33f6e3853269a5","unresolved-a504dc78796ba47890f9","unresolved-35090abb9539d89e839d","unresolved-91385370ac6d7760d408","unresolved-f3da45fd48f1b0780a3a","unresolved-5ec337e6c6e9c0435ddf","unresolved-d37536ae190732ac4c20","unresolved-b9405ab760e923f6ca07","unresolved-6d8b0e98425d3d0269ed","unresolved-a1b9372ef55612db62b5","unresolved-c3749676eb9feabefc4e","unresolved-27de60939f2a402b5566","unresolved-f30a94672eaad58cc03a","unresolved-80afc85290725a3362d6","unresolved-8a9986cf9a2ca097c4a3","unresolved-05f4844ee0f552b610e0","unresolved-28dce3c0b57ccae422a7","unresolved-a36bd684b9635938527d","unresolved-b733a6532b1de749bf8b","unresolved-b506803310ce08b0433e","unresolved-e39b334224685b9838d8","unresolved-fc2304e9273f1729a48e","unresolved-d14e6a887697b8045109","unresolved-85ef3de7f9fde02ae510","unresolved-638e39340b4f91e3cca4","unresolved-c90fb46b78fd86053697","unresolved-5a01a363916c82c98372","unresolved-b2cdd1bbc8897999d53a","unresolved-06898b4218b62a9b4fab","unresolved-8e8fbd7c25e5d19e1f8b","unresolved-c1c013a77b03f430dd02","unresolved-5b6c959c80b72fcf10a7","unresolved-7f47a868edc8608f14a1","unresolved-6499bd0eaf98eec4926b","unresolved-5df339fb8e5b29a4e86c","unresolved-ff6ab5aab0582f735e82","unresolved-076e297fdae9719b3228","unresolved-569c0ed8664ea373d603","unresolved-ea436c0f0673045fbcb1","unresolved-6f899490e78dbfca44d3","unresolved-cb421649084d55b39dfb","unresolved-f9a6f6a519539f2ca61b","unresolved-41d4c61ed0c3f43fd09f","unresolved-7aa751df297d7127d7ed","unresolved-9f088b6d23698ea91bb4","unresolved-34fe60e3825c92e35c85","unresolved-a21c18a115a1091efa17","unresolved-71680fc73098242e6c89","unresolved-168afed3241b2ed60db1","unresolved-59fdce7af5c7d45df584","unresolved-3f0bc11ba4607ec7f223","unresolved-17f1c0a941e6efd20e84","unresolved-7b0e70abd10823d0e43a","unresolved-d4dc7f00a84b479b3f23","unresolved-7b395aea5904b6d37bb8","unresolved-29f8ba3649bcba78f660","unresolved-2814ce9f59982494da6e","unresolved-b0ea225139e14c8ea58b","unresolved-e00812376e598ae1466e","unresolved-831e69978441513b7e77","unresolved-7e3c5e17582359d14ed1","unresolved-3c7e516714874ef31c77","unresolved-b436dd5bac84c3cdc9e0","unresolved-ab3d8721ef0c6c07f98b","unresolved-54720d65c974262da9ec","unresolved-44e11973dae81e4b3d02","unresolved-366f9a7018d22d21649a","unresolved-8a814f534a9a940b941e","unresolved-d24d6060d3cd0e853083","unresolved-bba07fc7eca10cc03dc7","unresolved-f1ae1b2449a7674edd5f","unresolved-9674934abcdb952f1ad8","unresolved-9618c356c391c211754e","unresolved-7775a59ee48abb7e66b5","unresolved-1028ddb03ab41957aeb6","unresolved-74cdbd071995c2d7e7f1","unresolved-ef58504e957f874054f5","unresolved-e40e42099d359ba8835b","unresolved-bb3e58f5a8196b2869ad","unresolved-f445bb9aa8d02dc9f2d2","unresolved-4816fe45ca33b444fc7e","unresolved-e50c96d59445b1debc2e","unresolved-55b68553f5229f1353b1","unresolved-8f05047d6b2d2862930b","unresolved-9a083bed7c93c9c4f88f","unresolved-26a3b7d1aa5f4bbe2aaa","unresolved-5cf9a8277e8174ac205f","unresolved-db09b5ec3bbc3b73098c","unresolved-60e0cc05b3d3e14380dd","unresolved-9b02f55cd9f1565f495b","unresolved-e3bf9ef27a38ff2fd562","unresolved-121b7639592d071b54d3","unresolved-a577d3e3d29ecdce850c","unresolved-9f0bc6373e21e7db9c68","unresolved-8a2ed80d3e0ea34ca98f","unresolved-b99a43b8cf4d7ece87da","unresolved-059ee9932f4ee3cb7e2f","unresolved-bae192d420d287e7f2ab","unresolved-cdbde026aac069c6f0a7","unresolved-5b8075ff939c7bd3efb9","unresolved-e55279eb131f99f06dc2","unresolved-7ee08a97ee08b0dcfae0","unresolved-b47be177cdb36f6650b0","unresolved-c7c8de514b0c6d4a2cac","unresolved-3c34213d272e1be6df87","unresolved-d7905584d0e2a9a749a0","unresolved-0f31647f5d077b5cecf8","unresolved-58a77adf8b991d834504","unresolved-c907dfa80f5f38b18cd4","unresolved-4dc5aec5e20fc7f41d03","unresolved-dd60b4ad429aa9f490c9","unresolved-d214638ff6ba77a33344","unresolved-b1ac92509d99a3db71a1","unresolved-087fff28d7e2e0392efd","unresolved-9960ab5a6d600b99e100","unresolved-55f81e4f91f6e6ba0a6e","unresolved-6c6942758bed8dc87c16","unresolved-c0a86814d5b0bbaf41ad","unresolved-ddf4e44ae0704037de44","unresolved-a7ae48fb315d60d40b3a","unresolved-5e52791ce188227ce5b2","unresolved-409d0b92eb5b7e564c5c","unresolved-fad72cd027de8328f508","unresolved-0d0af04215e384c558ad","unresolved-90b6a59e363f20b078a9","unresolved-ea3a7d1b22bb3e8acc99","unresolved-9c15e7a4a9b2f9682c28","unresolved-ac19959132db70caa954","unresolved-865ce8cc09445317774b","unresolved-cb80a83f09e964184dc9","unresolved-91b785935067f7f6658b","unresolved-14f8c67c539ce47a0f42","unresolved-8766956276a3b7e39a6a","unresolved-daf38f6bb0fdc4bff479","unresolved-09f86fdd470571469976","unresolved-8f686297801b9f9fc53f","unresolved-8ba7b444df397283a1ce","unresolved-8ede99b7c0df06f382a3","unresolved-5d7e236633697fed8b95","unresolved-32bde9cb977bfb5872eb","unresolved-156729428c87308ffc49","unresolved-fd620582a124a73f31fb","unresolved-bca079204f1e8a71de0d","unresolved-dc7b250d040c6a8c681d","unresolved-35d79c43eef1867a4630","unresolved-147848b2e4502c72de2f","unresolved-034656af6d76edb22fba","unresolved-267a4038ceacee0ee2ff","unresolved-99da0c72fa319e4d1023","unresolved-69696475dd5339d6def6","unresolved-63598d4b57fe2558f25f","unresolved-58a60f416d8dc4875ccd","unresolved-09618acb5abb03d031b5","unresolved-ae63f06d10018f25817b","unresolved-904f7c3d13e264bac802","unresolved-ca96496e2f4e3182eef6","unresolved-2476e49c92c1fe8fa256","unresolved-cb53b4bebe9d89a56e15","unresolved-0cf002ef57f87bbf2b74","unresolved-10b83bc929db5aa53feb","unresolved-a7ab6e9abdce173129a3","unresolved-bfc3704b029d834c10b2","unresolved-1c452fb703745bd23ece","unresolved-d13153ffd3916880a1bc","unresolved-b88adf7aacc931c93760","unresolved-45fc7b35b27075236611","unresolved-b779377ebc25796c9394","unresolved-ce9c6400b78db32eee78","unresolved-18928df4e1c49587dbff","unresolved-cde1261f846b79404188","unresolved-fb0a7660291bd851d621","unresolved-ad5c508ac11049db92da","unresolved-091f5aeed4573df32333","unresolved-4b10848c46069f37c643","unresolved-aa172d9cc82d168df87d","unresolved-7239dda01cc56363968d","unresolved-688fa418e274cc34faee","unresolved-fcff0c6ac6e40b2c6157","unresolved-24ec8eb604f15b44b3f8","unresolved-47fca56428b927bec4ad","unresolved-cc989b606e458996e614","unresolved-7dd6182f1cafb5dbcd67","unresolved-e3309add34f90ca58d63","unresolved-8e21207ab2bf6b1eceb3","unresolved-eaed3945465ce243ead8","unresolved-73c05a7fb25cbea1ce1e","unresolved-07bec6cc9f8116fb5a69","unresolved-3d50bed9eb648e3f46df","unresolved-860a42755e7bd6e945a6","unresolved-9aca9f4f30f14a5a7ef7","unresolved-fda5821490bb085ba483","unresolved-e122e26226af16e3245f","unresolved-e040572c72bf816797ba","unresolved-80fd23cae33ff9481593","unresolved-36ed65ed26c9b43fe739","unresolved-484ff26d5ad684418810","unresolved-79c9bdc673a6579d3a04","unresolved-c5956c7e711fcfa7414d","unresolved-05360d7a1a5c5e27962c","unresolved-68d45c5ae6a70c68f069","unresolved-d0f253d9635758905981","unresolved-b732d1857fb84b1b93a9","unresolved-a3681f45a9cf15e624a0","unresolved-d7c58aba51565f112577","unresolved-5cc4d501d404718a76e7","unresolved-9b716ead6814a5f6c377","unresolved-a23d74e73285cc865254","unresolved-8ded0d0b1610c1983e31","unresolved-846eb926b97932f7fd94","unresolved-5fb8c49a3deaca2234c4","unresolved-2e9cb60974df1e521a98","unresolved-6c1087c7917572e0e4a2","unresolved-524b1f1bd29e071cd2a4","unresolved-3f14f5bc4e1cf7db9795","unresolved-d1e4604143a04dee7e75","unresolved-7a2bbad7f13c95bf9565","unresolved-842e890fa46d6e70fccc","unresolved-aa51120f60c22527905b","unresolved-621544d8011852c6e6f5","unresolved-fae849d6ec8062ea6b93","unresolved-bece76df9a8d649ad860","unresolved-46ef27bd10c8f3c51304","unresolved-3d3271d79e59a61d7c82","unresolved-a0b35fe458739530a3de","unresolved-6a6a1f9d2a38e8faf9af","unresolved-8bdddf1247901713b0a1","unresolved-d9c1145f1cf1186e3350","unresolved-241b5bc9835ab6a8e417","unresolved-576b57081536c486be9a","unresolved-6ff43f7f6e127623212a","unresolved-13e159c21c85bbec4531","unresolved-1eda86a44e896f95f827","unresolved-bf616cfb2fb8b50a8123","unresolved-15f06bdf75e48611a2e2","unresolved-38ff25655852d5a3d1db","unresolved-5152cce6ae55a3649f66","unresolved-b9d12ad1c69c43b780f7","unresolved-12973199e71bd6e02710","unresolved-c0f4c2f1c078eb634807","unresolved-1da92bd0d47375d98b78","unresolved-9e642885b00cb959ba7b","unresolved-cdfd2e5f4f22c4c08b7f","unresolved-7e067cdec52af83438c6","unresolved-58076ec0900602e0a623","unresolved-b4d839b54b1720be029e","unresolved-91009d70f34e1c5e7290","unresolved-e6280af004cabe3d65d4","unresolved-a66a75f0a3f058d22c7b","unresolved-c7f20ad305e02d724b0d","unresolved-ee3c36ee76c5d5669678","unresolved-101bad8bdbf530f7e4a6","unresolved-c9e810215b9c38c0058f","unresolved-c8ff7fc9d42ef18ef583","unresolved-856fdda39357741c565e","unresolved-d8906b40f36b9616c668","unresolved-b82bfb0ae99c3414d952","unresolved-ba281c4e96f73e35a8ee","unresolved-2654e13e546bca11dde5","unresolved-3e5b9b8117645eb7dbe6","unresolved-b6acded30759a797c283","unresolved-c207ed906f36571f25cd","unresolved-56c753149616ef55a81d","unresolved-166966077e58ccbd172c","unresolved-0ef3095a8aaea5a13ed4","unresolved-d239e40cfc0e128eae46","unresolved-c243c40c3c0539e6c08b","unresolved-f2f2c3ca8f734039264a","unresolved-d3f0c0612e65bf064fe0","unresolved-f6b90a678d537df14941","unresolved-33ada80cf051dd14815e","unresolved-6f728018ce1ebd894680","unresolved-02b7b79a9d321b7d83ec","unresolved-8d4b2de762c5557946ce","unresolved-a6b6285f581d699bbf29","unresolved-fa80c83c95b443cc6697","unresolved-b2d5c8fd3387766ee514","unresolved-b031ec99561502432d57","unresolved-c007ca9a2f057d0f864b","unresolved-d7367c61408575f7a844","unresolved-413fdcb3e4a20bbd656e","unresolved-b16a4d8104132d99d578","unresolved-2cebc22ec4e384365cb5","unresolved-a8a585dacfbb52db66b6","unresolved-0222c69ce5b483f5f5da","unresolved-6917200dcfd53c21f40c","unresolved-fcf954dccab5ace0d17e","unresolved-427b31291921a5f0fee5","unresolved-1fda1ef832e5f11b9d90","unresolved-963fb18156518bec752e","unresolved-2802a02556f49290171b","unresolved-43486e62d572cb2cb952","unresolved-a182f77722ba20d0bc0d","unresolved-8ccdb069216092f04231","unresolved-a2e1ac4482297ab1bd40","unresolved-e55b1268b9ec27aca07b","unresolved-43fb2a907e75e1420c2c","unresolved-659ea090398a10d1ac67","unresolved-f2e757f3e869d5076463","unresolved-843b965b0d40630bccc4","unresolved-301d83373ae195e20edc","unresolved-9a2e34ab866f912a4b63","unresolved-dc08b015b230ba5b8c8f","unresolved-253d4de1575b74b8e707","unresolved-54cb4092fbd0612d43f7","unresolved-2639648f065bb165dd85","unresolved-6f18cb5fca203d6014ba","unresolved-4ab7679be07575d99257","unresolved-5926c6044aa07138e8f0","unresolved-684e465155e510bd303b","unresolved-72b9fe4a3e5fbf4e3acd","unresolved-5bb5444f91099caa6e38","unresolved-0f456f09adab5f0961e2","unresolved-5d64f40c61c8590a6c96","unresolved-ab7a96cf5d2dcead35f2","unresolved-343f92c6e152fcb8a9c6","unresolved-26b65575d3e701b4a9c7","unresolved-0cb55e25c154e9f516e6","unresolved-2209124c437203abac29","unresolved-7c183166e965d49ac1a4","unresolved-bd8c3e8e6f15369a1978","unresolved-5a8475c83ed6a46577b2","unresolved-1667a02bdebd888bd2e0","unresolved-aa444c5b301febb0470f","unresolved-38714c3b287da9d0e523","unresolved-5416bd9ec24db2e8b536","unresolved-22b80ad96a8af6372b9a","unresolved-2ff30bfbd3e6478faba3","unresolved-8489c931eaadd49d2ec2","unresolved-f5e1906aad33783d91f5","unresolved-79a15443b7cb7a1d5c2a","unresolved-f93b74557a293ffc5b1f","unresolved-735245b3143400bf27b0","unresolved-f6d81cca5344032596a2","unresolved-d4438a59237f70f3d285","unresolved-f4457ed778086ae36383","unresolved-73656c894f20fb8df836","unresolved-d27d4305a981aa4f08d3","unresolved-5e20cee48476e2164cb9","unresolved-a1a4ee6764d0f93fb915","unresolved-168931af863661e8be37","unresolved-ec37b2f4d85006c3d453","unresolved-024cbedcbee895f75333","unresolved-f730facb9f0786fd7ee4","unresolved-aa05ffb60b065a7e8f49","unresolved-8ee856dbcb9cb639fdb0","unresolved-18548d83fab3e76804f9","unresolved-73ef7d370404e8eb5f5d","unresolved-c7f8f96299bf83e4cea3","unresolved-8661d22e517cea14ba8b","unresolved-dd1934e463db62bb8c1f","unresolved-f614f22df31a5883de0b","unresolved-e90d38464dfaba8b8081","unresolved-5a8f4426a5099a40d78b","unresolved-45b4e5acb8789f2a627c","unresolved-28c14bddc49543ad8844","unresolved-3cf6b97132fa9240251f","unresolved-f4b322cec8674f63c2d2","unresolved-f71d21ac31aa426680bb","unresolved-0ba05a6d29eaf16db88c","unresolved-a1a3c0b1cbb3930ac3a7","unresolved-8091837ac3868f5b8f98","unresolved-dc7e86200db57b327e5c","unresolved-394fbc32c1d08eee3808","unresolved-21023d770633f0ad1b5a","unresolved-0332b8b30f60aec0cb33","unresolved-b5aa6390365efa0b3a48","unresolved-f5e2550a213f903e18de","unresolved-244f83dfa0b804743f5a","unresolved-83ea0ae3e2a054c8b6d9","unresolved-152e38f631bfb37892c7","unresolved-d057d44f9ef2aae81903","unresolved-e833d2b9eab0f13c6686","unresolved-487f5718c542a545288f","unresolved-420d8bc1c4de64537b8c","unresolved-27fb81c0c1f9312b3b0e","unresolved-ce03f2f7157169d6fac7","unresolved-81ab28f1fa992a62ba84","unresolved-6f6dbd86fdbd2253119a","unresolved-18d4af629134d56addaa","unresolved-ef9e8cf7dd85a9ccb886","unresolved-401f9a7b4e4bf18201a5","unresolved-6f091f62b16ef1d061fb","unresolved-6cb31e17a03b22cb0950","unresolved-cda77ba6351895bb62c4","unresolved-dc8bd1ccbf8c7006c532","unresolved-aa12173aeccb65286ea2","unresolved-d1685c3b5821628d0fb1","unresolved-ba3f8ae2b8a86366eeaf","unresolved-de593dfa9938c8d6d61b","unresolved-cfc387bc82917b7db313","unresolved-33d3e8ff4f3e7819b449","unresolved-dc570ca91883e7a35db9","unresolved-7795f27f4aaab4a0aa1b","unresolved-b1a8e2bfff151e965cb9","unresolved-fd080fc465310ccf5bfa","unresolved-b2b0c8033c72fe68c0fd","unresolved-cc75790fdaa9d292bf6b","unresolved-525a9aeae17bae0dd2a3","unresolved-4ca1fb63d0ce65824ee3","unresolved-b3007df7365e1f354798","unresolved-383eb2fdeb3e3039ebaa","unresolved-780eea9de6594634db4c","unresolved-25d4b6e3d0f7f438d123","unresolved-e5d50b0dced62a73e72d","unresolved-f003664b848ae2901e82","unresolved-09340be1b617ad512df2","unresolved-ac53c7992f4b189bdb8e","unresolved-01bca6ec46a329fb3f6e","unresolved-fcc0f5f46e9e5ce16d23","unresolved-e24878d621a9c230a73e","unresolved-a80ea29404de9b9da3c2","unresolved-f3da2c0d63f7f497f0bc","unresolved-f353ec7c089cff3353b5","unresolved-bfb6f580f57278e255d2","unresolved-525c9c76e9092d766b12","unresolved-2f730849fb93cf931bf3","unresolved-9f624fc6fe0e5152f680","unresolved-db7801a8b3c0f0e347c6","unresolved-a41fb7dc1f23d35e06ae","unresolved-6c5f4ce6007bcafafdd1","unresolved-20ba267eb904f1290584","unresolved-09eaf9ccfbcc930ec0dd","unresolved-7d353a9bb66ff741b267","unresolved-3d95cba79cde13c305ab","unresolved-239045cf5ae828564a7c","unresolved-8d4574f82a24a7b8e3c9","unresolved-8435f5ec28aa84611efd","unresolved-f3f3158910c47750092a","unresolved-a366b3c11d751c3cdf26","unresolved-bf0200a800d1f16198e5","unresolved-91659bc65eab641f125e","unresolved-c31b93be9f2a2c399511","unresolved-5e4fd7a09dc558cd2d18","unresolved-f298dc7cc79c1b0f4a75","unresolved-a892bf4cad3946c24857","unresolved-a1c3e865a751c33b2430","unresolved-7e7da3e9f4b771bbae50","unresolved-39cb9b11be80101e06ce","unresolved-933208d76fd4b620a654","unresolved-ca771928f4fbc752c3c0","unresolved-750cbfaf12cbed928639","unresolved-22ae1bd664944771354f","unresolved-10ea3bed6041ac158464","unresolved-95e758357535d4d81860","unresolved-1fb2c28127fdcf6e6fb1","unresolved-8522f491e6dffebf10c1","unresolved-dfd0ee9d727970b136f3","unresolved-e8bd5b2b6ebefb212584","unresolved-7443c93366500770dd4e","unresolved-e4cfcad22df68c6f4a0f","unresolved-afa89c31dccdd5b59763","unresolved-131a3ac9e9305de1e1a2","unresolved-b7e8694e6984afa4646c","unresolved-0ecc59a750c0f85ede79","unresolved-8bb88929135c96c5ca0d","unresolved-ee503d8c001e54136987","unresolved-9780e1bad1f657efe7f8","unresolved-681c6f4c3723e4c3823b","unresolved-a8b5ae8a50129d501f11","unresolved-15f54f84bfbf3f845bef","unresolved-7ccc3e75e109d4d3a6dc","unresolved-4d953be50fdb51bd25b2","unresolved-d0d9317627fff56e6a6b","unresolved-778edb6f276bed306ed4","unresolved-823f5b0281fb5355c3ae","unresolved-8e30f96bb0e47de086bb","unresolved-36108e15a84a30d2e0da","unresolved-919717f0c4061760f1dc","unresolved-e41b20ab5f478bc00982","unresolved-59e9362acfd633659574","unresolved-f2f2a80c4567d6e1ad82","unresolved-73e6bab58d4ace159b38","unresolved-24df7baa03675a9cc3f3","unresolved-b7b96547bb6d7bb42edb","unresolved-04e2d2549a565e5f5553","unresolved-0212e0c380bce1e00592","unresolved-70273b25d486e446d336","unresolved-ff0817f3938061ad4088","unresolved-3b3bcd1a514b4b2d2607","unresolved-1af61a770e3716b69aac","unresolved-56687f96bfa3c75e187a","unresolved-0c187f31be861ec1f97f","unresolved-9292d628cfdb3c372ecd","unresolved-071c570e2eea8c5981ca","unresolved-4f40c7cb96dfc001db52","unresolved-d4551c712cd93f68d531","unresolved-932572fbe667b8211677","unresolved-074976273cb9d85e46f2","unresolved-a7a458a312e51bff52fc","unresolved-f77eb09d4238a0bac1f2","unresolved-ff23b5d216373c23f1c0","unresolved-03108808a1fa766a984d","unresolved-4a4097fb20c71ecd1fb0","unresolved-10a328dff77bb7d8fa98","unresolved-eb1412768844bd7c11bb","unresolved-283722fe9ae78ca9e985","unresolved-0447b9758d8dd79f0ef1","unresolved-b2545b99367f873129db","unresolved-4a7e41332a18702da1ec","unresolved-7a8d5466bbe3c55b2365","unresolved-f3ea330aafabecb2716b","unresolved-6cf349e1ff009e9837f4","unresolved-384e86421c373fe33b4f","unresolved-ad91a4a448624753942a","unresolved-9e03a83cfd1d233858bc","unresolved-db7cee03dc85d295145b","unresolved-fc305b376243cef37be6","unresolved-8d4a071f10a5486cbdd0","unresolved-853ff8a5504184476075","unresolved-b110189669b6eb621cf4","unresolved-72ef4fcb8bded7619cf7","unresolved-ea86191737753e5c1da5","unresolved-a803f536ff3ea84737fe","unresolved-e4d99a35180c66c65a1d","unresolved-9aaa1f08e817cca4cf6b","unresolved-c3288bddc0373143079d","unresolved-cba81f2df5d4e4dc6c73","unresolved-3120b7633f828921c25c","unresolved-340bdf3a734f1372875f","unresolved-e2ec14ead8b0a8218dd8","unresolved-d5dcabdb3ce0cf38c2af","unresolved-100662761a5801d47bd3","unresolved-25d90fc8be5aaf25bdef","unresolved-d23e78f3df19622ced4c","unresolved-0888c49071c3ab169d5e","unresolved-a4170dcecfa81129f2ba","unresolved-dfef3a3a32f614861a0e","unresolved-e3617b2c10ced29b75dd","unresolved-f111eb416d903a0ac215","unresolved-855539684a4df6fd1609","unresolved-b30eb6862b78777733e3","unresolved-075ac8c738de3d76c5e7","unresolved-8579ba78dbdf3d6e3767","unresolved-2dc6838f0bacf4833b07","unresolved-6bca99c7c7d9b4e216b4","unresolved-a84bf1983d40e472996f","unresolved-bdd895f6dfff3b261276","unresolved-f83fd7cf60fe670c9083","unresolved-4fc5e9f79d0ac8faec78","unresolved-49441db4397004766ed6","unresolved-356e4e2be4e576d39ed4","unresolved-dab3bd7ca24c3dcc0405","unresolved-114f82bcb18fd93c8039","unresolved-c73937314e8e341f9c36","unresolved-8c47a9bda26f5c109490","unresolved-51f012b6af6207345bfa","unresolved-35343fe9123deddb16a7","unresolved-e40a9ed90f53ee606eee","unresolved-c43209777cfbd4058b05","unresolved-5bf1276515d581830470","unresolved-af8da7893933afa6cab2","unresolved-ab8159b97826cf279a36","unresolved-67e549c47135698ded54","unresolved-fadd5ed23420447e5425","unresolved-375a4c0739922f25e632","unresolved-91431f58910f1ea54127","unresolved-d03561aa419d51e7957a","unresolved-34c9e46daddf4bca3681","unresolved-db525b25fbdab2df4abb","unresolved-afda68175f3e215a5271","unresolved-704fc03dce9fb352787b","unresolved-e653803cc817e342af9c","unresolved-132eede8a2f4aa297713","unresolved-1fe3e485f563068fd24d","unresolved-b1033106934628e69ab1","unresolved-d2a4f314a1c54c5a84c7","unresolved-504e96dc89e9fab5768b","unresolved-383e8b8e05831ddfa491","unresolved-8499b7901b12e59c1ff2","unresolved-854711aa6cbc74cd0011","unresolved-28659c38e6f77e83b084","unresolved-ba95c351cb1d7d3b3a5e","unresolved-6011351075f2ad6220c9","unresolved-540030f8cb4901a0ed01","unresolved-ef16602a6ecb9307e8a2","unresolved-927902c5593ebaf97699","unresolved-4ad67802b284aed8fbe4","unresolved-a8e6bf89e1f69e42305a","unresolved-faa0af7a75491c3bad73","unresolved-c6cddbf54a4494d319c7","unresolved-1340d0bf861c09ed119c","unresolved-256f0d6e67b2716865d1","unresolved-a6b874d01d3b4b5b2244","unresolved-b1dfc474f017f7f9bf3d","unresolved-25514a3233f307152a4a","unresolved-f50a852ebab7828eec21","unresolved-c2fdf5b2380d33051a6b","unresolved-3fe15cc9d931da9cdf0f","unresolved-f141a21e5f9bbf86aaee","unresolved-220eeb931b2c09f30ea9","unresolved-b6bab7a2b401db770381","unresolved-589f92c9c8a1496f921e","unresolved-67bff92d9f9a52995380","unresolved-44f15cc0063ecb605e47","unresolved-e0752aa6ef14ccdb15db","unresolved-b36c5a268014a7116348","unresolved-3f0348195a073b13415e","unresolved-8b239f1e1ea07fb732e0","unresolved-d7ce227be5f76f6b01c6","unresolved-989c4e3debab764ae1d9","unresolved-8df1301d1987418e1a2a","unresolved-a95b6ceb53ccd7e87be5","unresolved-1c261a01f80407ea941e","unresolved-4f42913a9dce7f8ca369","unresolved-cb0a9fc272d801be6f3b","unresolved-fa4cb84657d25662afb3","unresolved-d0cbe53ee0f60df8625b","unresolved-b566e9e68998d9a45be1","unresolved-1b3ea4083403ec433ec9","unresolved-29e84eca88250ee3d063","unresolved-f5c9d6d236839931e5c9","unresolved-48cee76c21b33dfd94c8","unresolved-2cfb9351ad9e4101c08c","unresolved-2708e41673e87e43f468","unresolved-dd637d0e8773272cede2","unresolved-5cd67435ed631da051bf","unresolved-804195748b564adc81a6","unresolved-7712b8b325e8966df51a","unresolved-9f8a5086ac01a99acfa3","unresolved-b994b9d8b5f9ab1b66fe","unresolved-419e7dfcc58b876373bc","unresolved-76d31e82caa53774bb18","unresolved-43e31c3a19c07323dae4","unresolved-ee128fb57cad8195fdd8","unresolved-800e394db85db9a3741b","unresolved-ad4fc94625df4d6555cb","unresolved-63279b92360ca69414ed","unresolved-980983d42fc57bfc8955","unresolved-890810a47cf38f688cd4","unresolved-4ca8388ed33a514b8eb2","unresolved-00c7a1dee8500df6639e","unresolved-fefd040519342efe7fbd","unresolved-e91958f327c9432b6e45","unresolved-2827ee06e0fe77ba7fa7","unresolved-2d4a4de8f4f15ee37044","unresolved-83da23c34277337e2992","unresolved-2bb87c447a7249234927","unresolved-afce919f8b230b650e23","unresolved-888af5c7c62276550e39","unresolved-82120a18dea34bfa2398","unresolved-d9f57b1c777430e408f1","unresolved-89687748bb3295ab975a","unresolved-0f01b61a0cec6e86528c","unresolved-ec6ff6e0656c7423d0e9","unresolved-ff43e967aee88232c172","unresolved-19293d4ac7bd7b2940b4","unresolved-a0d39fb10a4612175eef","unresolved-ccfd8519a43e01929b66","unresolved-23981f102c2438a111fd","unresolved-79c1b41a3cac14bd20a5","unresolved-0fa207bfe02b7ae14568","unresolved-6b7435d90ab7f1473e14","unresolved-785c931dfb9bf58302b0","unresolved-08dfb7d4efbbc68a2c19","unresolved-630f7d8fae1036de4ad7","unresolved-fd819fd08bac1f51fa93","unresolved-7e3c15baa8bc7fd6e5c8","unresolved-00931aad869ba038ff02","unresolved-215884f1eac8733c6988","unresolved-ed85f0602539d98bb0d3","unresolved-81d8a8f66c50df295098","unresolved-2d1834eaa97004e892e4","unresolved-aa322343da2e0c7e3662","unresolved-9d981c95ef5ec19cb074","unresolved-ef34382d025d37b766b6","unresolved-e526ec50ef0e6cd00bce","unresolved-674b27fabf3201786549","unresolved-ef5ace810f3cbe408963","unresolved-cd39074db755e5e1d86d","unresolved-54aef46ad2ddc90512fd","unresolved-6d01fd2e7efe12a55b00","unresolved-06a27b961bb93e9f2017","unresolved-a35be48ae0e3875d9c60","unresolved-5d37023be2efd0e6c017","unresolved-cd771a6b178280cf170d","unresolved-4d2db8f88949f8eee13f","unresolved-1067cd7cbf2679288362","unresolved-bdbe5caaca742bba9ee9","unresolved-c5bf067100bd2945b68c","unresolved-3ce099a22c21131f8c65","unresolved-e9550100d14654fc43b7","unresolved-46207c36e8b4513f29ce","unresolved-e4a3294961f6beda05ba","unresolved-066aba4eab003bc9b586","unresolved-a03f376ff6e1b9bbf67c","unresolved-42bbd24fc4ed401e619d","unresolved-a0b70a56bbaea2e228cd","unresolved-cbc19221eb4e75741acb","unresolved-acbb3581cb1b776c8cbe","unresolved-346d1a062dd2b0f8a3eb","unresolved-49f16e284c3314c6cc6b","unresolved-e6f86b1657f9bbe43c5d","unresolved-5ad41c5c672df878bdf3","unresolved-cc369eaee676cb3f0e75","unresolved-587b0a5451ec00f944a4","unresolved-b74acc04346f9c13c85b","unresolved-0d435cca18bad4882a31","unresolved-593142698cb65fdfe6e8","unresolved-c22c3b1fae92b0c02340","unresolved-344389a70980f431718b","unresolved-2d63ca3d71797a5dfad2","unresolved-0837765a68090ca68d1e","unresolved-e6b5f97a046440cd31b1","unresolved-c4e64f186907fa23e945","unresolved-1845abeb9b567b2038a5","unresolved-fa8158940648e260653c","unresolved-db05280f3a9b838bdc55","unresolved-4505f011a66f8589ac47","unresolved-a7eab3d9a674fb67d01f","unresolved-2945b5846a4a1ba7632c","unresolved-8b4d977f008cdb424286","unresolved-dee839b9f49254e1010b","unresolved-094ba41cb414a6e3ab85","unresolved-999d3687494d2972563a","unresolved-60b1e307dc37c4695701","unresolved-1efee4e056e28340377e","unresolved-ae1e5411e27d6ffda3c9","unresolved-5a8dc711537c207792fc","unresolved-609477d9dcf5357d7db8","unresolved-941ad0eb44a9c170a85c","unresolved-44313743da37f0445ef9","unresolved-3f0c180c5e4cb7ba045f","unresolved-66031cefeb23771b2afb","unresolved-7fb69fa891db811a2f29","unresolved-1f545b49e813323a050b","unresolved-c707005c912922e0f1a4","unresolved-b4b81c3e1cd5e71ea4ae","unresolved-4dc55398276e02dabfc7","unresolved-fa33990778cea0ab48d5","unresolved-422ff9e13eeb31f31844","unresolved-ae0eb706f2a301df40ca","unresolved-c25a482069964a655bb5","unresolved-2f87c1490974a72ad5b7","unresolved-8ce7d91c09af531a8309","unresolved-498e10a7c1fa377eae8b","unresolved-01de6c0ae95e44a297e6","unresolved-1dec56e234d023ab1bba","unresolved-9a3110ed913ab4cabf9f","unresolved-eeacd488d40be3e4404f","unresolved-c66290ba3c3110eaf258","unresolved-227b44e536aa537cb76f","unresolved-777fd890f82854429164","unresolved-27b25e33d1f7ce3ba113","unresolved-d0db69f4ef21b71f166c","unresolved-2e470566b79c9a6f6c68","unresolved-23605322f384a3ef2f62","unresolved-f4b002c1b545cf0f9cda","unresolved-8d654631794b4c808525","unresolved-8661f8dcf2bcb7157e6c","unresolved-d43af80bb8ef1845404c","unresolved-2ae23a93f81dcac0be5a","unresolved-398cdafeca5afa7d9ae8","unresolved-2458573e6520b4529b6a","unresolved-1b1243b77f1640a21ea7","unresolved-e2a4a5660c655e452a2b","unresolved-dc910bf624d6ce6e193f","unresolved-d645be5ae79b002f5551","unresolved-07fbf43bb51cab27d65b","unresolved-22c6036ff0b3a5d7a21d","unresolved-f0175dce03498f2f2770","unresolved-52dac068916c003270c0","unresolved-0cb1c5a461bb3c7cce11","unresolved-a1cf1e2ebb537832629a","unresolved-f4c455151dfa7f664b00","unresolved-d96a61ebe4d2f5656acf","unresolved-e88406a3dd5d812bc226","unresolved-8a196fed30b904e2622a","unresolved-fe10d13df6b8cce6ee25","unresolved-595da07d94c52e4e2b4f","unresolved-48430cc688ac86087f9b","unresolved-bc63aff0a447cfe8a31d","unresolved-67a62bee18b7cea4bdaf","unresolved-069acfdef9cd4c66888a","unresolved-18b5ec5b82317ef1e8b3","unresolved-bd4b88390e75865968c5","unresolved-b0f0ccf91aa4727c336a","unresolved-039b9b2ab29ab9e67df6","unresolved-d6d711e9ac662fb20927","unresolved-0fd6c6a63d80d50bd775","unresolved-341ce5576eb60a5f24de","unresolved-13003e803a6bdc847d29","unresolved-11b9bfe6c53129581174","unresolved-f7723ae8450187a9b439","unresolved-288923a665945ab248ef","unresolved-e99a2cd8c61596cb1ce2","unresolved-0c2ee716743cbf5cca43","unresolved-f3d4c0cb3703e6ed4410","unresolved-487bff9c3999fc58c641","unresolved-4606caeeeed6f5d02e1c","unresolved-4e67dffa6d8c0bc483a2","unresolved-34eaa313c4409414ae59","unresolved-ed061fdc325abb03c110","unresolved-99ffc49e7f56789e6754","unresolved-12c043ecc594a23dbdd2","unresolved-98d9d616e147508d0b19","unresolved-6a71d0e9720a69abc75b","unresolved-819b24087097d0322bed","unresolved-e66a0a32740a6787ec00","unresolved-9ec56d1b2e66778e8c22","unresolved-1a723537694478ddfcc0","unresolved-2b54d219c2bbfe64b179","unresolved-5d24d3dea47c3731f89d","unresolved-7988f740c1356b185884","unresolved-d784455341ae204370da","unresolved-a487818cb5a5c978231e","unresolved-d6a445ed9fc8ca8f62aa","unresolved-0e6f47f66e40875e7f44","unresolved-f5d0c21eca7531cb8479","unresolved-ef509b3a389c465ae2c6","unresolved-8497aaf1fec056371248","unresolved-68beb889d99ccf9bd6ca","unresolved-0156458cef0fcda4cc1a","unresolved-9e11a6ed0658a06d7885","unresolved-fb3d96e76256cf9fa50e","unresolved-17f317d7ae623ec82512","unresolved-4151d935d46e364d4ee1","unresolved-3fb54d8f4559ff93578a","unresolved-62f0094b2476763f9c12","unresolved-3ce8d304a9af95b7215d","unresolved-e4aabc404a7857882ead","unresolved-56cf9533dbb6c5e7bf5a","unresolved-27c1a41f123e77cae759","unresolved-607ab20c6042201ba2c3","unresolved-e5c1b60ce7afb17b6c8b","unresolved-521593244bcab0c4f32d","unresolved-0d1b46ee6cd0c588b090","unresolved-27a2558dcc2e94824f50","unresolved-e4dd1ffa844028b2898a","unresolved-8f1dd7b07f5c984b219e","unresolved-07bd18a31af761a67fd4","unresolved-b6e16279d9c70b74da54","unresolved-740c1f37dbd99c9089fc","unresolved-15707d9924f4d09af008","unresolved-d5aa73e5b43871e95a01","unresolved-51833771ee2b8f0f36d4","unresolved-e0de49233ee422d18845","unresolved-bc4e65546914597e4300","unresolved-1ff9d8a02b1ee485a931","unresolved-61ec0b16fdb66c57a900","unresolved-1d670cf8c5d768e9008b","unresolved-2aad51c15cc92f6404bc","unresolved-ad0db49945a00961ccd1","unresolved-0987d7adc8858cf01283","unresolved-e34d8ae42309e73a760b","unresolved-f900476a1d1f6b925ad6","unresolved-1dccb9f16444fa653a16","unresolved-fc81d9acbaa18a42e550","unresolved-6c6646d03ba9ab23e8ac","unresolved-4940cc4b2fa6fbdff4f4","unresolved-887f7b5f3b257f9c78e3","unresolved-8e0cd8ef835cb51e6682","unresolved-47528800fd4e92ab2d07","unresolved-8cc2d67f54207a2f6b1b","unresolved-54f4156521e11e44007b","unresolved-5b8a39ac5aeae0ed5afd","unresolved-d5172bd7d083ec59bb7f","unresolved-ea4bbd415ea02933b49a","unresolved-2ab8c0e868b830e46566","unresolved-d7367184eb5d6093812a","unresolved-16aa5e25ae508133d1f6","unresolved-19d99d7bfd7f14826b14","unresolved-d692442449612b5f79de","unresolved-8e627083d571f49b9819","unresolved-4a28c640ff31ead0b178","unresolved-e4e03053e9c9675d71b4","unresolved-17cbee69e052157bad7a","unresolved-bef90bf7339a49ce400c","unresolved-f098665decd07e4109ae","unresolved-88f4c5599c8e2268410a","unresolved-a6e90616cc8aaf0c0e06","unresolved-888ea908549d5c705d63","unresolved-6ea85eb1d5467b463bf0","unresolved-562c7293b5d774840c79","unresolved-e9b36c43bfa85cf5db03","unresolved-3778979390578b1d6cdd","unresolved-9c0e212dbe1baf246ead","unresolved-d0b755a1667fde9f2ec0","unresolved-bb29d247c4e0ba5f62ad","unresolved-9a1df407d939283ef53a","unresolved-8e6b010d4cf4c173d4ad","unresolved-3d84e23bb2d1339d9dd6","unresolved-72de4644d5023b5681ec","unresolved-0c7e3e1364150ad21bb9","unresolved-c36ee62cc674faff9927","unresolved-efe25faa05fa89be6868","unresolved-effbf5424a69666d4f38","unresolved-31f96bebef9e16e6b4fe","unresolved-620b06ccec309b3ec5ff","unresolved-0923ade7e9d4de7a70d2","unresolved-39e81058f60a583ecf6d","unresolved-d3450fb1aa1fb725c7cb","unresolved-b8887fc20881dffc4995","unresolved-f2fbbdc16f2fab0aaeb1","unresolved-ff3e2400b8bd5b439e34","unresolved-7916e7af1a52f6e75e7f","unresolved-2b5375bd5bc4bafb208b","unresolved-e00706deaf687bd3d9f4","unresolved-e0149e92a0986bc030fc","unresolved-5a640b5f00daef5a3401","unresolved-34225e84087f981b2431","unresolved-9e626398d911d86d1e33","unresolved-64fdb9b0ee336cb7ecfb","unresolved-1fe3414e5147e0895d64","unresolved-78e46ce9f7d97dfda758","unresolved-4218b3da168f147bd91b","unresolved-24f169469559bf978963","unresolved-90996ac98ac530e98829","unresolved-7cd6b1c043345bd450b8","unresolved-25587e109b7a2935ddbb","unresolved-ba2ccac8b74d2a71f93e","unresolved-a85d6dc13f7770437b66","unresolved-259fdddfb0fa0a96174b","unresolved-9e7276f02df4d2d6598b","unresolved-80a57aa21515b7473656","unresolved-bedf88da12d05348516e","unresolved-776fb1a9b1754b07c6ff","unresolved-82129fab240ac08e1938","unresolved-8bf555f440f38104478e","unresolved-76d8f1fbaf72855e96a1","unresolved-fad2be72f4c3ab6f3327","unresolved-bee3dbaa4b5348ceb030","unresolved-17b76838fbcfb9110108","unresolved-5d31d7b0378e453a3952","unresolved-089ef83c38a088835f4a","unresolved-779f2003c16422e5d8aa","unresolved-b68bce53d80ab19c0bec","unresolved-f13485648c90062479bb","unresolved-91f7959d79db1b03ffbd","unresolved-2233d6c526caf7f9ba5e","unresolved-624516c6a88dc20b59d0","unresolved-1a92c8c405841183d935","unresolved-472ec759b7fd1dcb4166","unresolved-bb6b21f2fb61777f420b","unresolved-200f5d69f72fbba60c1a","unresolved-6ce12b46e12e434a72dd","unresolved-cb5f68b239b022590213","unresolved-b3422c370bc1cab32afc","unresolved-f633cdda07e39e0f0c4e","unresolved-7c1769031ca80e523601","unresolved-a924980bd53c0f7f6b72","unresolved-912fbed90d6ac82ff63e","unresolved-b96468ae997bf79f5912","unresolved-c844d2896617a78d5133","unresolved-b3e2f8470e3cb9f2ed87","unresolved-c5430d0db4b08fbe0e41","unresolved-66a6fcb8607fe4a834b5","unresolved-571d4629f5d9add02d08","unresolved-21629367c752bce92118","unresolved-0bb406b3729d169954d1","unresolved-6f1512b18b03d2678e77","unresolved-005be9150f8909486bc2","unresolved-b51cb7cd57bfce1e27a0","unresolved-081399683a57282b4c85","unresolved-1ba705614281d00a322e","unresolved-6452b7985e871f5f66f6","unresolved-e676681ea16b5d947ca0","unresolved-fd0869f80a4adbf7b13c","unresolved-2fd8d86be3afbb93a0e9","unresolved-b6da1e8b3cf97d54ea5a","unresolved-199f66c1d7b99c6494b0","unresolved-093f6ed026051f1aca05","unresolved-7f1ddc177034b3ea0f68","unresolved-9655ee22adc7ed450471","unresolved-c7ace910cff2a93b6441","unresolved-fd2abbb7519a3b122105","unresolved-25b645131d2dea2880ad","unresolved-02be5b0c7158c21770bf","unresolved-c51af91972381a9f6061","unresolved-4e6e19b33d7c7228e9c8","unresolved-f451925b76e91242a8c3","unresolved-6fd1399b1c24f1f55cf9","unresolved-cc3d00bace4ead9057b5","unresolved-1b3c6122fac76247b976","unresolved-0e6c6ae8a5fad6d76ae0","unresolved-dad2b8557af2ec6deee8","unresolved-f557fdf4302e43506971","unresolved-e79b6ee8b4ec0739e4bf","unresolved-d9ae03dc62664d3805f1","unresolved-de315d78d1c1a0ba1b83","unresolved-fef5a61fcc7becea11e5","unresolved-c679e85ee24c640dee20","unresolved-e13a3b501408b049ad6d","unresolved-b51b8a0a350a60e0ab16","unresolved-f4e70dc4e6ecb1bbfb4b","unresolved-c30403120cb22cdf5bcd","unresolved-4e4658050d39df8fcbf0","unresolved-6eae4fb3fe12937f8230","unresolved-28f032a9a4f60f89c5b8","unresolved-de7d635e628ed73de14c","unresolved-e719888892945fd84e01","unresolved-c780a7e7fb89f37dd2b5","unresolved-d172281d9d51292ae7a0","unresolved-a006ac89b75f9ea2180e","unresolved-79ab29f8a9f7e8869664","unresolved-fbd0fea2d11b78015a92","unresolved-5c28ef7ea1087420b01f","unresolved-3cd8f663b423b0592a89","unresolved-485555a4f153a4ec262e","unresolved-11e983ba1ff5f0c7bb4b","unresolved-4533bc6002c98070d20b","unresolved-e1e49135528b0dfa6b38","unresolved-37661fb3e81a3ff1d2ec","unresolved-9708b840a61295d485f5","unresolved-a60869249179287983b8","unresolved-bfa9b59c152d40623187","unresolved-19ef7742653be7390ffe","unresolved-6d4bb09dd8d820124f79","unresolved-73a9a820b8872f59e823","unresolved-72b3799656f5ab23ac9a","unresolved-d96bfb6a66dffcf94dad","unresolved-97bf74a2492a045ebd12","unresolved-df4da0009162dbafa682","unresolved-ff014620090b7129e17c","unresolved-994a3a7eb87db104a103","unresolved-fa8f377fcad9d3db4102","unresolved-2135cf760b9a35d9d2bb","unresolved-42af3148cb77f3b2b419","unresolved-8a54a00a487d13848b9e","unresolved-5175801180f2b8532836","unresolved-4dabe8eca158d3009b29","unresolved-6c889e056c3975b8bbaa","unresolved-c0a781fb99bf684589e7","unresolved-8ceff732cacaf44e290e","unresolved-2c4b3bf9314559f12150","unresolved-c6f095f1899d20caf057","unresolved-45c0a794e9e019c3bc01","unresolved-9fbd26c79e09265648e5","unresolved-101c40011ca90a9e2211","unresolved-3bfb685089454cd1ca23","unresolved-eac725726115c938e44f","unresolved-4f7b666eb2f42f60dac0","unresolved-e272331459afa3d75750","unresolved-13f112159ba9f48b8a53","unresolved-98cf123eb423718f9d5c","unresolved-88972377ba4b0f7556f0","unresolved-1d1f11a418cd251b6135","unresolved-cbe038a40859140acb01","unresolved-19b54ee214d1d64750a3","unresolved-ae1f79090a6e6eba8b61","unresolved-29dbea2b84987601b735","unresolved-1f07f8fc04d31b0784a5","unresolved-2cf70e3b9b4a5460bd4d","unresolved-55217d890e53a44a711e","unresolved-95f437c52b5d5ca488e1","unresolved-2699d7141386f71f566b","unresolved-bf9cd3cb52c451627b8e","unresolved-80046fed9b75114687d8","unresolved-fc58ff74472f88e87277","unresolved-da878c66711fb5281bf7","unresolved-04e86547c0a10e8fcd88","unresolved-89f857781396be1f3777","unresolved-c16f6f02a5f9fd2d612d","unresolved-b7816ff6be3b58aee7a8","unresolved-7ec0fd6a140beaa6a63d","unresolved-b6122064f11732a6ce97","unresolved-ba98192be38bc2c96b57","unresolved-1d35ab6f941f2ed68fe6","unresolved-1f8550360ccf3e56240d","unresolved-2c66b154038695cf83e9","unresolved-26d490009dccd5157c21","unresolved-54cd345bff7f810d40a7","unresolved-3cb3060363fafea0deb0","unresolved-62760f67cf0061badf82","unresolved-0f94c3a4c724aab36ec0","unresolved-81dcae5fa5d29e993757","unresolved-89d686d13d0473562316","unresolved-32a906d997f2449e5454","unresolved-6cb2359f08150c06b2aa","unresolved-a5d74df357830e0b687c","unresolved-fb6bd799b943b1dbd7b0","unresolved-968dfeb0438a7c01656b","unresolved-eb0cc17dcf54c95391ad","unresolved-174a34461566fca06a44","unresolved-d9d9065ce35bc780ddf3","unresolved-a54bcfd2efacbb058cc8","unresolved-b88752ccc3b0c3d4319e","unresolved-bd89810c006d53fb1374","unresolved-a0f0429bd73b7bf044ce","unresolved-e471063794788a60ab25","unresolved-e0e5b79e01a024b3a6e2","unresolved-a58be29d25cbf7678632","unresolved-f4e68c900070c1cced4f","unresolved-ae2ae7b9da0897cf09b5","unresolved-7403f53dabdd23f6bf34","unresolved-edec1f12715d7158466e","unresolved-a66faee07cd746be4005","unresolved-bc52ddd965d76d6f0622","unresolved-cdc3ae39b99a6cfc2bbe","unresolved-3992772568e02f40ed30","unresolved-e9d2cf16f301b8e1a021","unresolved-0036975bb3250f6a58fa","unresolved-db8f1c8ba63a303b0f11","unresolved-12e59a5d72a584892111","unresolved-1811e3c64a6d94564d25","unresolved-1b06c405a2ea31731f08","unresolved-20747f309fd9a86d997b","unresolved-dc5bf546efafaec2c5f9","unresolved-5ebcb8ceaf6386d13151","unresolved-33eed09ad803fd952006","unresolved-db0657e57b20d79a6a26","unresolved-b9ab2fedf771678839c9","unresolved-8e5466984e6b1fb053c5","unresolved-b0fbdce7e8195fbfafd7","unresolved-493b8d8ac1e680f2e1fd","unresolved-60499b8b56bc2ef0d4b6","unresolved-b8e9deb7996ef4d8c8dd","unresolved-62817d657f21f8d89436","unresolved-9d9641dafe817eb0fff7","unresolved-113790bbee79b1f5725e","unresolved-25fdb16e1e317888a39a","unresolved-b6438a27143381057f8d","unresolved-3c1359df5b0f14ffefb8","unresolved-cd9725f8d3878d5a2973","unresolved-698d54319af9db9b37e1","unresolved-c539a9e96e9a919c5450","unresolved-3e260f7e718342ce0233","unresolved-1fc16207a8c9e160ce50","unresolved-92ee99c70c64998afbc8","unresolved-18b4e8b24d9d5ef55d63","unresolved-588c7637b0a57bf1c559","unresolved-69483fe470d3f1fd374f","unresolved-5769cf951e55405863b8","unresolved-6e640238ffef91ea94ee","unresolved-9c6712f0251af1634fa7","unresolved-f2d32720b458354d926a","unresolved-5022634b2604046516a8","unresolved-c1079a1696e4812c3f33","unresolved-27ea1cf69195e621562c","unresolved-13ced9232e715687c3d1","unresolved-9a146d61964a77f0245b","unresolved-9040f4c757c764bc0e07","unresolved-7bc85cecac6c332278da","unresolved-269b4e0430b031c363cb","unresolved-83ec615f297422b36f33","unresolved-4a90353e0bd9602f1b54","unresolved-db5ce6fe9b44cac15037","unresolved-b5c319de576c1f038ba4","unresolved-0bd7ae1e76a8d467d922","unresolved-2c4035f06f76be266c2e","unresolved-4211cb6ebc0067a451da","unresolved-dbacae4d37c7f5afa587","unresolved-4d11d52cf68ba64a1a38","unresolved-f66d5752c69770a1a805","unresolved-00c21ab3e0aeb7ed18a1","unresolved-d7443fdb751e5c857196","unresolved-a528e0a3d835f424c5eb","unresolved-1a07758ac0b00fd433d1","unresolved-4dd3ea3f666b4756856b","unresolved-8b0bc25e076c317507be","unresolved-cabe5caba6d05b9912ec","unresolved-287af4e1f8c881e97801","unresolved-2ef612379260551ea18e","unresolved-5186801d66f88173acbe","unresolved-524c2e1e8f798d741cd3","unresolved-2539d6a2514936944cc7","unresolved-866e9030fbc384c2d681","unresolved-b430229800fcd561bd94","unresolved-400ec999a2c49db72367","unresolved-a835e7510068214b6e3d","unresolved-35634d2275e02b88be54","unresolved-c49c8032336008ea0cbc","unresolved-453cb18628dc62fe1fcf","unresolved-fb138dad21fdd5cd8702","unresolved-b9a6264df60d92691f7b","unresolved-2083fae09fde7a44dc0f","unresolved-c8351e01b750434eea5c","unresolved-b1e1c74d8e3e7b2f3b65","unresolved-6d58bde77cd981f26159","unresolved-5914f52f178362880b90","unresolved-a06d438344b8c7900c8b","unresolved-0bb3ac2c1b9f2411a79d","unresolved-a0d830e7722de87a4786","unresolved-fa3c87576a9f49d422d1","unresolved-79ae1d44ffd33c543e61","unresolved-9f790018a4b1c00b4b10","unresolved-50aea68d868ff55aa9ec","unresolved-26d20dc36da57b05e633","unresolved-c16de47da2c86e241e4a","unresolved-64b3560769a945ead7ea","unresolved-1e778c70b09221c771fa","unresolved-88bb6d4ed336e32eb994","unresolved-c63d4c0c9ae5bb413da5","unresolved-8ace6460e8865ba38031","unresolved-8383ba9f9587c126ad8e","unresolved-7f2f2a4a02524010b3ab","unresolved-ddc0a0309a59d8d389b6","unresolved-729b3163835144edb048","unresolved-a36392a38433240ea5fc","unresolved-4d29002f9228be244818","unresolved-47deb811b102fb3b1530","unresolved-8172fb5baacc6db71bf5","unresolved-396399ce6d464349e790","unresolved-e78ec6d31a2e5891244e","unresolved-216234f861eae1f3dbbd","unresolved-6d6cfb1e5e9fe9bb90a9","unresolved-f0bdcbd4e82f8145a6d4","unresolved-5c0990ab50468ba3d01d","unresolved-ce619f51f549771941eb","unresolved-814e71d655d19d834a1b","unresolved-9fb33bb4f5ee68777eaa","unresolved-94b664c393b115a5c3d9","unresolved-cf0f997715da948a07fc","unresolved-56b827e6073b2e8e2f91","unresolved-b98f7789ce0575d5e38e","unresolved-91eeeefbcc01f679711f","unresolved-cfff97b1c24d575f5d37","unresolved-e7571ed43bf08a6b28c6","unresolved-70b55e6f3d1e22a631bc","unresolved-cfb0bde6b2fe7db08d70","unresolved-d245ca5f78e9fc1c6ad5","unresolved-53876e6dc40ea176cab8","unresolved-29bab3b7ad7ec3c97887","unresolved-e0a1b3b40b2bd870e06a","unresolved-72155d1026d3d9ee2237","unresolved-6eb544b76eeb7aa2b760","unresolved-034ca3610a5b3e8bd471","unresolved-4f599c6b56881cfa42f8","unresolved-e0667931646bbcbcbb8a","unresolved-7bd92bd742fdd3a74f3a","unresolved-43ed1100f4bd86711f95","unresolved-436634433ccc422b8ea6","unresolved-a4cae0e1eaa040c90224","unresolved-d891ffc95795998420f1","unresolved-e304baccd7f23badddc9","unresolved-e84f91c0e977d9078850","unresolved-d2afa32fa6a85395d053","unresolved-12433778bcc80679b41f","unresolved-c294c0793e1f92a0fa8e","unresolved-da6f57bbf54360781872","unresolved-a2ff26d3f8883aa3292f","unresolved-3780825e0eb977cc2a25","unresolved-6ae872bda29306a9d842","unresolved-49529c37ed728cac7f0a","unresolved-8994ed45476c7907cce3","unresolved-b40ed9df4d21f21d3f95","unresolved-1a2cc42cd5e72c9b0d72","unresolved-22083e59e726a01d20d3","unresolved-b05c24e9c0bff6270069","unresolved-df618fe69d2b2bf6e5f0","unresolved-b2295ff4f2bedb402e28","unresolved-c27336827b449837ecf8","unresolved-5faafdda1442d8f534e7","unresolved-0f5282d5dbc1312d9a29","unresolved-97d1879de8a4b5ec85ae","unresolved-a57ca78c327bc9f0c7e9","unresolved-e227efb61ac0fd0c579e","unresolved-0aef5f469d3b194842a8","unresolved-c3b298c91d2abdba11e2","unresolved-da1e35410c9f673d93a5","unresolved-a7621956f42d5cb6e2aa","unresolved-1b2710241d1d7db5c3ba","unresolved-a919974cc98aba778831","unresolved-432cf790b49d62b1ea0b","unresolved-aaebc8438bcf6ce21898","unresolved-bd7b6a467e8570351d74","unresolved-382105734a5101c6d990","unresolved-117800dd9673c86baa77","unresolved-be293f59a49854826c08","unresolved-079ebbb12160ec026161","unresolved-574f80974782fd6b63a1","unresolved-127bc6b7e2d03096828a","unresolved-6e6c28db2030bfa5619a","unresolved-89341aad80a674ab6faf","unresolved-c86e3ad7c584313bd6fe","unresolved-3c55ad3eac4af926bef1","unresolved-ab763f41aa3d97569499","unresolved-70b0eb672de9398af9a8","unresolved-e14586040e157789bc18","unresolved-db0fc3b43c12a7a78dcd","unresolved-03b18c07743d53a025b0","unresolved-ec078b643751baacdef1","unresolved-e22b6fa44f21f9d3f347","unresolved-48e817e49901d1db9c30","unresolved-0e5b3d1902c7d71ed8ab","unresolved-2e26763691455be8fb34","unresolved-ccea8e7f6571858e7de0","unresolved-86a24a6bfe62687193e6","unresolved-5b08782b9bbf6ee0c9e7","unresolved-3779bb06deda66d624bb","unresolved-c0d2421412965bd1ae26","unresolved-7ca639c4e459145cfc03","unresolved-a24dde7002ad9923bcf6","unresolved-345cbe97724d8861a4c4","unresolved-5af91a8129ebe003798c","unresolved-a3910cfa8a3a6c9725cd","unresolved-790c8f96d715cd0b7187","unresolved-4cd94a376ba0cfb9f52c","unresolved-27f588662d4695063040","unresolved-79f786e0388f6c0cbc05","unresolved-b3af2706f57e0f356665","unresolved-4df5036deb488d860974","unresolved-e7e84eddcf3739331054","unresolved-7477ebccfde3a31a2ae2","unresolved-85c5dedb9e0b7ee7fd7d","unresolved-c3b75a12eb1f5077f12c","unresolved-417b5ba223696a14a074","unresolved-1aad9cd5acb74fa86da4","unresolved-0bce5325282cc63db242","unresolved-7a5380250a874e285d3e","unresolved-7b25a505233e451e5f5b","unresolved-6b60dfeadbf18e389859","unresolved-6fa2059a1c98974f3f6c","unresolved-c076760c73e557892969","unresolved-29dfb024078554cbd12d","unresolved-e690c79b1aa34ab31e15","unresolved-55ebb300e70cbc913c9b","unresolved-18395426027f3f0deb2f","unresolved-d943fa1720700779ce2d","unresolved-9e344c2b0198eb3fd2a3","unresolved-7b4c6763e633c9b64e71","unresolved-afa79838d12f5fcbe4fd","unresolved-5f7ac0b6bbe510721489","unresolved-b5a60465998db9b97fc4","unresolved-fed17bcca4ae516eb54f","unresolved-1dacb80b6f6e6f11aa1c","unresolved-f552830697f84db4d80b","unresolved-12bf4e9cc0d00a621982","unresolved-32e012da636bb80aed5e","unresolved-e57e7ee163728f6291ce","unresolved-2dcc47f56da5eaea1948","unresolved-15b0d5202dd9b403afb7","unresolved-c7777198d34ad186e287","unresolved-4703096b82b9860e6677","unresolved-6abfca70ad46b150aa55","unresolved-72aa7f13cead74e45bad","unresolved-abc7419778122563b506","unresolved-10d9a63b0fc7b89f3ddd","unresolved-43c8f8d59851274e54ad","unresolved-72716952a17bdfdd98d4","unresolved-f7dd0e3ef2029e08ef79","unresolved-3468b291c398c4593a81","unresolved-851c14daa127abb5971f","unresolved-28cfa65eac116ff57958","unresolved-058921e36e2bc382cc97","unresolved-3b2aecfcfff7572cb687","unresolved-c1612864782d5bbd7e45","unresolved-d5507c2350a95ab908d1","unresolved-beab9cb72fef6fa550ba","unresolved-76142fb972cd1ffb97a5","unresolved-3c5c71f623a105367be0","unresolved-515d5975cf8798a87ee0","unresolved-9dd72ea7c5c930cf338b","unresolved-bc7708ba42d5060ef66c","unresolved-ae1d86bb350224795268","unresolved-5996b8c494deaeed04c1","unresolved-d027c1005a3267c405d9","unresolved-d96fde1b1a295ad8accd","unresolved-148bfaabd448a0cf56b2","unresolved-6696487ae590feeb1f9e","unresolved-a2e668766bffa9d4ecc7","unresolved-b807108d4a6e77c534e3","unresolved-2a5e0144778a0c8d7e52","unresolved-2b6a27c49954a682b0d3","unresolved-c850b9193cccdf09760f","unresolved-d786923bf85f618d57cc","unresolved-5f1d8e47ed06a4656481","unresolved-00425e969d24ce522d26","unresolved-402785998578e1a2bacf","unresolved-b1e609ba5ef8ab0d5fe6","unresolved-eb82453833dcc335eb39","unresolved-939d7c7d3f27ffe616b0","unresolved-442b0fec5c7f3013f62c","unresolved-8c0739aaaf61d64d058e","unresolved-384a7b95cb658c5dc6f7","unresolved-13ae31a5f3eb8dd7452b","unresolved-5f4a7e7e91c97444731a","unresolved-6b41ce9b982893d883b2","unresolved-f74c8f23ef03b993c329","unresolved-a1103d487c4ee13aecc1","unresolved-1509abf8e4df233a74bf","unresolved-8cf7da56e0ee9143907e","unresolved-cae0abf42a0349bbbcf4","unresolved-bf6937fa054a85140994","unresolved-2daab4702734862dc906","unresolved-378a04d21f04290b9278","unresolved-033e4517b8e31e11dd45","unresolved-307cfeba83eef1f71339","unresolved-2454661b2dd872978092","unresolved-30bc902f87151641f9e8","unresolved-b6f4ac3971ebc69bf1ad","unresolved-ac11f71ef0cee084fd20","unresolved-79a4a2ff5d483b1dc629","unresolved-4c1af3f6941ffa56f52f","unresolved-a68abd4d5f2f8ffbd23b","unresolved-31d963ab1371755f2bab","unresolved-80070ef849355d64ae06","unresolved-5e7e3367df8d6a2a7d5d","unresolved-bf3be629bbb0da7195ab","unresolved-9ec69a71b3746aa4cf2b","unresolved-ed36ac804f22997fdd18","unresolved-2673942dba26e973d43f","unresolved-51e504ebda72a85c2c0e","unresolved-98fd5f0e6d58b0c4571f","unresolved-613de06d0f7f91c34351","unresolved-da57b84653e455310889","unresolved-75bb91b622715ca7b9b5","unresolved-0c85fc4d6559e9154acc","unresolved-6fc116824d3fcd1d9f45","unresolved-0fa96800e2bf5f90c142","unresolved-657debb3d9e2d75de790","unresolved-79a4dc5f50b6b3c76f1f","unresolved-2edf3eba43653fe738b3","unresolved-7e689d545ac9d6b10a90","unresolved-6df903c7b3e5ad21a218","unresolved-7673d761da577ebc9ca6","unresolved-be7fb200802f605f5440","unresolved-1ed81f4df79203f40d21","unresolved-2ca353c28786d202650f","unresolved-d17de4b2b5d175245ccd","unresolved-1f472c25fa7ead9dd7dd","unresolved-75e6cd4dc1384cb8fe52","unresolved-dd2f1dc8b8ad8d4d0676","unresolved-18538d7db91036d2acdf","unresolved-9c2ffad3ed0f300fa48b","unresolved-a611b53c26e9d6ec599d","unresolved-c83f9a0c071af80a52ca","unresolved-a8ec5514355c70491d09","unresolved-5ca43e6e22e47e6ea61c","unresolved-e0c681c572860aada06e","unresolved-807ec4af9e120fe50159","unresolved-dd3736f99dbd1e6fdb4c","unresolved-7243dc5b0cff5a42e7b7","unresolved-5f489cde07030d80d3ad","unresolved-09d82650a1f05792f55e","unresolved-d5fa97f57365832981c1","unresolved-919550fa490dd34059e1","unresolved-5b391b23c9e59fb99714","unresolved-4b8776a9dfb394ea1a82","unresolved-2ae310eb3f4aed1f5cda","unresolved-804c9276079d4607b131","unresolved-e2f8c088fc8c41476ebf","unresolved-9daa162bac7cb6f4763a","unresolved-6a11f06988ab357d4755","unresolved-bd8e6b83f8987eaeb0c3","unresolved-6b2335c93525682a5d95","unresolved-032fbb82b5bf7941698b","unresolved-88c0134b03d8dc81d9bb","unresolved-636f159bc6868f375649","unresolved-1f365f247d6a670a26f7","unresolved-1d6b0fb78d381990a766","unresolved-7ff25aeb64c45f862699","unresolved-af3a962ff34205ea4e9f","unresolved-7b67207c21a698f98563","unresolved-c7d0de7a0bf36e517509","unresolved-64c94e7977c67a5deb3e","unresolved-1f6fcfa329b3dd350e46","unresolved-d72eae6ca0387885911c","unresolved-a137f17abd20d950ad79","unresolved-f23d22fa090120fe82f9","unresolved-c29dbc6ec788fa9c78de","unresolved-50b60748c95ea9dddbce","unresolved-1582ae095f6401655936","unresolved-55e6d0dd1a3df2459046","unresolved-c789164dc28a2112ce0b","unresolved-23a0b2d90d6d081b72f8","unresolved-ab3ca9b1e9e45c11eead","unresolved-5689b3400ace47836e7c","unresolved-b8b3ea9fc48f0e296d3d","unresolved-9e5832db2a281e03f469","unresolved-77711d8b46c418410629","unresolved-a401bf902ec164f15572","unresolved-8b6892d80b16d85977ae","unresolved-e8c887a1ebef48138b40","unresolved-33d9f18ac4cadd21ce31","unresolved-203cfa1dea6d18aa4b0b","unresolved-d55393d861cebbfa7f42","unresolved-b6b2946b3e1b9315820f","unresolved-9594e1573baf69797d6b","unresolved-39d169c69f260f1ce346","unresolved-de5776aec222856caf94","unresolved-4c684fb14ad99325628f","unresolved-e36c9389129885658d68","unresolved-6a5dd16c951a53319c75","unresolved-04dab101f501f0362d59","unresolved-c814b4c9f4d0ca9b9fbf","unresolved-8c005e2e41545c460eb7","unresolved-dcfd56449b84cb660f11","unresolved-9321a119d2d4fdabc8db","unresolved-6de5444519936608aa27","unresolved-c12dda88dbbfa4fa451e","unresolved-721288e0fa1bbab182c5","unresolved-8882ba8d4f674ed4fe1f","unresolved-01f74110bc944d2e4f71","unresolved-3e2bf3e827526bd862a4","unresolved-46ef33b75c6f25bcc3f3","unresolved-18ac54782552c8017e8e","unresolved-52df91cbce81529218d7","unresolved-1a35138f2325b2ce42d9","unresolved-4e2aeda7a07e45b6e2f7","unresolved-868201f1704634feffc3","unresolved-ae2b07424c8f1fa7be4b","unresolved-821b1b4ae0d61a65b205","unresolved-e638a82d48a21c12d17e","unresolved-c9cb44391ce54134ea75","unresolved-074f7054f42f301bdf03","unresolved-1a534d987fefb00df213","unresolved-9a185aee3ada38f1055f","unresolved-ab40f6c2491c332c095f","unresolved-469a2313fd8bc3c294f7","unresolved-c6bed0b958d73b18b9fe","unresolved-19ac8048ecd173052885","unresolved-82c54872453de490e7b0","unresolved-e74353b74cb3c7fbe749","unresolved-3e23092ea19e113bd060","unresolved-e6673ac937904c52da7b","unresolved-8f581fcb9c43c688fab9","unresolved-1437c27f6b8a954230f2","unresolved-6a2670bae0498d12d0b4","unresolved-76a3e3eabed718362c1d","unresolved-da0acc3da775fff8c0ab","unresolved-85e8f43b913e5920140c","unresolved-ddbcced6beeb37b37cd8","unresolved-42d7151fc58501082029","unresolved-6cadaa1cb8928afe271d","unresolved-cb1fe625d27824736ae2","unresolved-824b59aebf5b9bd0f2df","unresolved-bb9f5a6aae25f8f4d066","unresolved-37e152a2a6b1ee05de2a","unresolved-9b3636e03cb0da82b157","unresolved-13251ed336231e744ca5","internal-f1bdd21c5e101e438c6b","internal-8b817833d61366b9d731","internal-682dcc4b3444e0fcddde","internal-9d0e5839a75aa37837b2","internal-faaf2b5cc2106667ac20","internal-6fc310e0a617be04d3d2","internal-1cbee05ca7660ef9c734","internal-ce25481ec24080e71246","internal-fb92551d16bfc6bec31b","internal-7a8e10f8f21df038ae19","internal-76f0d795c768784467ae","internal-7c3aa6764e779c135ec8","internal-440e6930f3f6c943baf7","internal-553d156ce0d0c0933507","internal-f21287df6b1d0e14af8c","internal-23de6dbd05eedf39444d","internal-1a75589a81ef5d479896","internal-aef78564c6b37218a5b6","internal-be12fa48f08bd6470f62","internal-c2effa558db2e4c98f47","internal-bc7d3de1aaaaa32cfc88","internal-3e25a85d9781ffabbf79","internal-2b1272affa1b7bb9e027","internal-9064cc1460da2239728c","internal-50e0f941e8d80e953c22","internal-1ae2d6ed99315af92279","internal-2a7ad67fbb622bd65fd7","internal-b92a674d25d44ea68cf4","internal-eec21120d32b7f44b418","internal-cd9b28027eda1f898f37","internal-48a41fa97fa27a609ef1","internal-5ed01027383097de9e85","internal-483cafe844bc76610ab8","internal-e0d462b82af5ccc3d07d","internal-ca793fde4c88c717706c","internal-1f032c8ff2c25ad1cf3e","internal-3518f82115b53afdc4a7","internal-18c3663bd0158593257d","internal-3feff989b9d8a5c68013","internal-4382a91022761be2d555","internal-07201aa3d881b6ad93b5","internal-64495e97026ce6ebaf3e","internal-6beaa50b672c7ce975d8","internal-5b9b77b1713555a102dd","internal-9add3e52d474f7f7c6bd","internal-d3d39b4a3c82f7ba52b5","internal-363fc3da6f249d750e0f","internal-9237fc937ee46fc443f9","internal-5753e4ddf7e7c2ad4649","internal-3ec14b11c8e462d3f90c","internal-6713a0634656617f18b8","internal-9d9bfff37ffd2a30f1da","internal-61b50f7b5f37a78718b4","internal-04630f5b991bcc930ffd","internal-19f306bd9e383efc4f50","internal-da3883059fccd1cede77","internal-005524176516cf55292e","internal-28ea19570e7b9c68f508","internal-f17d3e6d412c4b5949f0","internal-62b2ad1d8cc31644aa40","internal-80696c4a086f8052fa26","internal-15011804fa48cef4122d","internal-171a170b23eb807fbcf6","internal-48ac566a052d58a8957d","internal-283425af1900e097e13c","internal-da086c3624d97d1af97f","internal-9e8e57a2e5dba20808ec","internal-b5b2c3ff1821e25f2563","internal-841252d5aa165664ef50","internal-c9da373f46670a268f94","internal-7b374459ab88c73358af","internal-73d334b950eff51326b4","internal-17b0d69f4236d5fec842","internal-62c1115ca6ef650444ef","internal-0238827f8f44bd2c1f4d","internal-6d57bff9e6bd48cb3c1e","internal-6f636b2b5d8fc6fa98ff","internal-713dbe73d34a9d41a1e2","internal-3dc0ffa93cfd779f5178","internal-dae6be49b87d6f32e66f","internal-08ec67cf9c4e5e47ff7c","internal-f06584c74836fd8248d6","internal-707ff629449a7adbf8b0","internal-c29f86bbb48c1939b5b6","internal-80d0e3ad5e0cda839be8","internal-8889939f5d06e2972335","internal-932052346af9fae3c5da","internal-786e0c73aa91649f5fe6","internal-b123b54278a039287c2c","internal-2a99090893df05f19d53","internal-c8527a21df11e6a0b974","internal-f52678a7a94f036bc1df","internal-88b37e2677ec3b33acf6","internal-ff684c197f38484a5201","internal-e3149db48cc91668b4b8","internal-d60222d70005b9c46970","internal-b99657e28e7590c92745","internal-e37b8c980f646cad17c7","internal-b46f85b325a33e3b21e9","internal-cf635dabf43335f56bde","internal-43c77f85511000a5c310","internal-ca3596ece6e099ab4bfa","internal-b624fe3a408b3f3285a3","internal-f3e90ee71a38e5e00514","internal-2f6402b07df9a0870d2d","internal-79c136201fca0a5bb7dd","internal-58c9b83fac3d1a068bc9","internal-1b64653279b8eb223699","internal-ad9457c58215f2c534f6","internal-cd1cc45f88da1320f5df","internal-79b76f81dcf2a01a1461","internal-1162871fa5e5b52acff6","internal-a9c646c215bf7d2033b3","internal-907e590a57bcf83dca0c","internal-b381022f2d96b5ead631","internal-358ea99ac92e80583b00","internal-5d3a0f940f3c025b596c","internal-1cd3f44d860760c79ddd","internal-310942e019c7191a45d2","internal-8c64c88b2b04d08001de","internal-d81bcebe185fcce6c71b","internal-4f800a9115b8bdc129a0","internal-b167780d3908544e27c9","internal-32a6e5adc9c2af1a8abb","internal-c3e03b840362dc34bb3d","internal-08107dd5854683e47079","internal-1895956ad25e5d3e16d5","internal-8f82457a164f18236599","internal-893ba48e9b0772fa7044","internal-1093fcb44952848d21f4","internal-6be62f19d55f39181a2a","internal-326db4e1a20c7c095a36","internal-b0721943223d5df370bd","internal-bbef345485ff05b473a9","internal-ef3230c517432e391a1d","internal-c06bdaf338135e20f6f6","internal-0850df17fac981495bd1","internal-fd09ab854129df47574a","internal-17839d7c5e196374f623","internal-307db464c8636d38836b","internal-b9103b9b67b7e9cfa078","internal-8ae34051511303dc9a3b","internal-412ab2757b06fd108938","internal-b617d8164a4e133cbd15","internal-e501c87bf3a35cda5cba","internal-381a0d1e84527353e224","internal-dd071f7c302b02176030","internal-31ed90a4bb512202b7f1","internal-9709766595fd42a8a0be","internal-9c283d76b8adc70e3552","internal-5a46f2362de1151eedec","internal-c10496e580f77ac50b82","internal-8a67aba1ff139ee4487c","internal-3a9ba8c3e6af1121a41f","internal-66d59954f3661494729a","internal-39ab42b3ce3efde48e94","internal-2209f71a52b63109d1bd","internal-ad1beb59918d40e59c6c","internal-7e43e80e01b847e63501","internal-a2afc3d1b5013e5685ae","internal-d5c1d91144286432ea09","internal-42279b6ee067d93bf12d","internal-fc1613ed35cd9c7a81bd","internal-46c859411cefde263418","internal-ee8500e43c1ae4ce6f95","internal-4bca3bb9b480d0918d22","internal-5c81baa273aa96695d5c","internal-10c0407bdf298e81bce6","internal-b3793c1965d19efe605b","internal-8954270268ea2f01cb54","internal-81cd1f3f8d3d592c26cb","internal-aadcd1ec8940c99665a5","internal-3553464398f2b5588059","internal-cc516d0901beac7c8328","internal-dcac20ad89eca2380af5","internal-0938f363542c038b74e2","internal-e26639b7578c1d8dfcd2","internal-dd2c5056718b1bf7493d","internal-e62b40e5fa8999e1ea71","internal-f566be7c4ad557954feb","internal-d450ea1d1dd54d85e512","internal-9297d6a9d50a2c4b1233","internal-21e738e6c1d14c855597","internal-f92ca4218f0c78480fd2","internal-df06a6e40c7db8b32e9f","internal-f2d6f738dbc912d1687a","internal-932e0cfea5d70a76a2b8","internal-4bf68a7cfdc1bc20c6a8","internal-83839cba59c94fd7cec0","internal-b4077703378de6dcf7ca","internal-9e1f313caee42626608c","internal-ab85d4d19ee2cd05cfba","internal-1e39c9aa49c424384dd4","external-b9e82c656763fca3a4f0","external-89d51c459491716054fc","external-7c0924e9ec002a8b31bc","external-24c232758a79a7baf506","external-5ac726ba49d0bd0bb0b2","external-bbecebf213e255d52361","external-4159a2eb5f41b0506505","external-9aeb028b6a56a2a52419","external-fe03a7b6f983016055ca","external-362ddd480e64eecb924f","external-ce0823eebeec493553fe","external-bd178d93e5703695fa7b","external-868eccb6b0ebb0398f9b","external-896e9143d4afcc7d267d","external-60a03a98716f1b14eab8","external-b8490531697f81a30fe8","external-bc2bc14b6438f433d94d","external-f2a7efbd223a396b425f","external-a1a8d1744b04771b3c62","external-a132e991e8529ccb5bdb","external-516c2617d2730f617b75","external-6b8727c474621dc358df","external-6653c89f78e311a9bcab","external-e208f68728e447f05011","external-21828eda9922c5899a54","external-bb952755e55dbfe7bef9","external-ef9e49c3c16c80434c44","external-cefe480c28ce05e7e581","external-c61b7b35e0d5c59a2f65","external-6ed4608a2ac394eb8612","external-4de4eb46b7f032a4fc2b","external-b410c172162dbb6ef74c","external-a2b005cea156abe4c9a0","external-847d1736fa52a580d828","external-cf694d53a838da6ebad0","external-e5ed5b0861c8ae09fd70","external-c1ac278c6754d24a8c49"],"status":"source_citations_examined","resolved_outbound":213,"resolved_internal":1403},"citations":[{"id":"citation-5fa75d261a96eedf42e3","source":"pk-code-f40603913b933194","target":"pk-code-765eca59252a1aeb","target_candidates":["pk-code-765eca59252a1aeb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":3631,"character_end":3687,"quote":"Foreign Investment (Promotion and Protection) \nAct, 2022","quote_sha256":"bb3407e965690daf0ffa28406593b0b2b51cdaab07052be452624b50b05297bf","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":3461,"character_end":3917,"quote":"\n\f\n42. \nDiplomatic and United Nations exemptions \n100 \n43. \nForeign government officials \n100 \n44. \nExemptions under international agreements \n100 \n44A. \nExemption under Foreign Investment (Promotion and Protection) \nAct, 2022 (XXXV of 2022).  \n101 \n45. \nPresident’s honours \n102 \n46. \nProfit on debt \n102 \n47. \nScholarships \n103 \n48. \nSupport payments under an agreement to live apart \n103 \n49. \nFederal Governments, Provincial Government and Local \nGover","quote_sha256":"35d957d47c24d32c7d4d1945fbe3b3c4d4e8ed2d1ed2c5224ef335725d3538f7","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-049f7370c65cbe9d487a","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":34702,"character_end":34721,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":34532,"character_end":34951,"quote":"es and not being a trading \ncompany or companies] in either case 9[at least one of them] being a \npublic company, or a company incorporated under any law, other than \n10[Companies Act, 2017 (XIX of 2017)], for the time being in force, (the \ncompany or companies which so merge being referred to as the \n“amalgamating company” or companies and the company with which \nthey merge or which is formed as a result of merger,","quote_sha256":"e87d1d910eefb440913da66cdd8fe70729685342e1f50851fd3ca77227eaa835","reader_fragment":"p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-eba2487bf2db1c241a25","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35750,"character_end":35775,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35580,"character_end":35832,"quote":"6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"58f9879174fa432ebe92ac40d2105b966239ebc04c26fe936944950218de86c6","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f6e21f8a3e16e02007c1","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36749,"character_end":36775,"quote":"Insurance \nOrdinance, 2000","quote_sha256":"6c6f5b98e40a31ef30a944f3e751be31f9061ce603c0d67ae0ddb808e9042517","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36579,"character_end":37005,"quote":"Securities and Exchange Commission of Pakistan (SECP) under \nVoluntary Pension System Rules, 2005 and offered by a Life \nInsurance Company registered with the SECP under Insurance \nOrdinance, 2000 (XXXIX of 2000);] \n \n6[(3B)  \n“Approved Income Payment Plan” means an Income Payment Plan \napproved by Securities and Exchange Commission of Pakistan \n(SECP) under Voluntary Pension System Rules, 2005 and offered by \na Pension Fu","quote_sha256":"253f234cf545d07db022d92e42bcd438aefc0769f649a0a25f3ee3494af6a936","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d67975636fe3b2b0d1cb","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40860,"character_end":40893,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40690,"character_end":41123,"quote":"vasion;] \n \n(6) \n“association of persons” means an association of persons as defined \nin section 80; \n \n(7) \n“banking company” means a banking company as defined in the \nBanking Companies Ordinance, 1962 (LVII of 1962) 1[  ]; \n \n2[(7A) “beneficial owner” means a natural person who – \n(a) ultimately owns or controls a Company or association of persons, \nwhether directly or indirectly, through at least twenty five percent \nshares o","quote_sha256":"df0e1cf231c1147ca17b69faf98dde8dc7afe5247aab5cb960d55ad47e62ae4b","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c899795d2b5508ed2bd4","source":"pk-code-f40603913b933194","target":"punjab-code-4f88a01f0de07266","target_candidates":["punjab-code-4f88a01f0de07266"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46887,"character_end":46919,"quote":"Co-operative Societies Act, 1925","quote_sha256":"0fe0301a63723276033670d46aafa8b1ba6fe371ad4265c697c99503b2e05646","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46717,"character_end":47149,"quote":"contribution as \ndefined in rule 2(j) of the Voluntary Pension System Rules, 20054[ ];] \n \n(14) “co-operative society” means a co-operative society registered under \nthe Co-operative Societies Act, 1925 (VII of 1925) or under any other \nlaw for the time being in force in Pakistan for the registration of co-\noperative societies; \n \n(15) “debt” means any amount owing, including accounts payable and the \namounts owing under promiss","quote_sha256":"93d6d93e62cbed39291a4290ed91eae15b7aac7eb6e29ff08429723e874015fe","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e9324d5f18d4d1096ba6","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50834,"character_end":50853,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50664,"character_end":51083,"quote":"9 \n \npossesses accumulated profits, whether such accumulated \nprofits have been capitalised or not; 1[  ] \n \n(e) \nany payment by a private company 2[as defined in the \n3[Companies Act, 2017 (XIX of 2017)] ] or trust of any sum \n(whether as representing a part of the assets of the company or \ntrust, or otherwise) by way of advance or loan to a shareholder \nor any payment by any such company or trust on behalf, or for","quote_sha256":"31d541e33112d6716bdce1ae84471deb232c6378e84399e1f1b60e0aeb9e9a7d","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-77c5767b46dea0e01e3e","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52259,"character_end":52284,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52089,"character_end":52514,"quote":"s so \nset off;10[and] \n                                            \n1The word ‘or’ omitted by Finance Act, 2008. \n2 Inserted by the Finance Act, 2003. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by th","quote_sha256":"ac66ac4b2bcbc07901963fd94f9c6226e96def22e5d50b67a07ccb31e5060fbc","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-17ccdcecb54d2f726f61","source":"pk-code-f40603913b933194","target":"pk-code-a6bc4c3c47369d16","target_candidates":["pk-code-a6bc4c3c47369d16"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54114,"character_end":54153,"quote":"Electronic Transactions Ordinance, 2002","quote_sha256":"40101a59a29a3d609c8924892b51d1963b0575397bb448df4d8e04f34d003bdc","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":53944,"character_end":54383,"quote":"electronic”, “electronic \nsignature”, “information”, “information system”, “originator” and \n“transaction”,  shall have the same meanings as are assigned to them \nin the Electronic Transactions Ordinance, 2002 (LI of 2002);] \n \n11[(19C)  “electronic record” includes the contents of communications, \ntransactions and procedures under this Ordinance, including \nattachments, annexes, enclosures, accounts, returns, statements, \ncertificates","quote_sha256":"dd955f4bf579cba260ac9dcef3244c856d09442a3c7ad9cc3ddfbd7a211ff8e8","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f8d18ca780d1a52edd66","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58237,"character_end":58256,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58067,"character_end":58486,"quote":"ale of goods or services or any other \nonline facility.] \n \n \n3[(22C) “FBR Refund Settlement Company Limited” means the company with this \nname as incorporated under the Companies Act, 2017 (XIX of 2017), for \nthe purposes of settlement of income tax refund claims including payment \nby way of issuing refund bonds under section 171A;]  \n(23) \n“fee for technical services” means any consideration, whether \nperiodical o","quote_sha256":"aca9bfa132ecaa39089f6a4c50e28b0023e08bbbc407bb539016d2dfbd4732e2","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-4b86bf122897b5a8ae24","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58971,"character_end":58990,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58801,"character_end":59220,"quote":"ion which would be income of the recipient \nchargeable under the head “Salary”; \n \n4[  ] \n \n(24) \n“financial institution” means an institution 5[as defined] under the \n6[Companies Act, 2017 (XIX of 2017)] ] 7[  ]; \n \n                                            \n1 Clause (22AA) Inserted by the Finance Act, 2022. \n2Inserted by the Finance Act 2018 \n3Clause (22C) Inserted by the Finance Act 2019  \n4Omitted by Finance A","quote_sha256":"4d2eeaec6f6c645e8ed7aafddcd5cf7c6c6128e0e358473470005050006eab6b","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-02fb0021cafa7af4ef45","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59601,"character_end":59626,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59431,"character_end":59809,"quote":"ltistan Council Board of \nRevenue] from time to time or is holder of a taxpayer’s card; \n \n5 The word “notified” substituted by the Finance Act, 2005. \n6 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n7 The words “by the Federal Government in the official Gazette as a financial institution” omitted by the \nFinance Act, 2003. ","quote_sha256":"a68b065facef0168998ff4a8c249b75c26c99f3de4cfdd6c4950839bd497d833","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9f11a168e1c7800b062b","source":"pk-code-f40603913b933194","target":"pk-code-d4cdb8b9d7c9e95c","target_candidates":["pk-code-d4cdb8b9d7c9e95c"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":61463,"character_end":61507,"quote":"House Building Finance Corporation Act, 1952","quote_sha256":"87c3c0c46278bbc926cc05edef422988584d99f78191dffd61286da912cfec21","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":61293,"character_end":61681,"quote":"at this definition shall be applicable from the 1st July, 2019 \nand onwards.]  \n \n(28) \n“House Building Finance Corporation” means the Corporation \nconstituted under the House Building Finance Corporation Act, 1952 \n(XVIII of 1952); \n \n                                            \n1  New clause (27A) inserted through Tax Laws (Second Amendment) Ordinance 2019 dated 26th \nDecember, 2019 ","quote_sha256":"69fe48416b0bee3842da8e94e563a0382fcafb42ec3715946febd01baf8ad8ba","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a40b6f699273c856ce39","source":"pk-code-f40603913b933194","target":"pk-code-6c1a54f82844de3b","target_candidates":["pk-code-6c1a54f82844de3b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71808,"character_end":71863,"quote":"Islamabad Capital \nTerritory Local Government Act, 2015","quote_sha256":"91fb007ecf5b877f55d1dbb9519b1e4b4d4c71a9e88666d1f4fc8692333123ca","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71638,"character_end":72093,"quote":"tan Local Government Act,2010 (V of 2010), the Khyber \nPakhtunkhwa Local Government Act, 2013 (XXVIII of 2013), the Sindh \nLocal Government Act, 2013 (XLII of 2013), the Islamabad Capital \nTerritory Local Government Act, 2015 (X of 2015) and the Punjab \nLocal Government Act, 2019(XIII of 2019)] \n(32) “member” in relation to an association of persons, includes a partner \nin a firm; \n \n(33) “minor child” means an individual who is under the age of eight","quote_sha256":"9484c3acc4d8303efb07adfa1e41aded93eff757e14e5db73bb95c3938431c08","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e68f13d3abde5c701650","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":73416,"character_end":73435,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":73246,"character_end":73665,"quote":"reliminary__________________________________ \n \n19 \n \n1[(35AA)  “NCCPL” means National Clearing Company of Pakistan Limited, \nwhich is a company incorporated under the 2[Companies Act, 2017 \n(XIX of 2017)] and licensed as “Clearing House” by the Securities and \nExchange Commission of Pakistan,3[or any subsidiary of NCCPL \nnotified by the Board for the purpose of this clause] \n \n4[(35B) “non-banking finance company” ","quote_sha256":"0b8f6c7aafd0b65efee95f39e3f16836a45f669b256acfa9ca069b4d40b27cc3","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d04c2ea5cbd4deb6945c","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74507,"character_end":74532,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74337,"character_end":74762,"quote":"ed form and \nmanner, accompanied by the prescribed documents and, on \n                                            \n1Inserted by the Finance Act, 2012. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3Inserted by the Finance Act, 2017 \n4Clause (35B) substituted by the Finance Act, 2008. The substituted clause (35B) read as follows: \n“ (35B) “non-banking finance company” ","quote_sha256":"f9f15ff60d19bede7d827b93ed13925d878ceb7be181c079c92069b7b3d8e612","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1d49baba87423eee3a48","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":79211,"character_end":79236,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":79041,"character_end":79466,"quote":"t management company \nregistered \nunder \nthe \nNon-Banking \nFinance \nCompanies \n(Establishment and Regulations) Rules, 2003, or a life insurance \ncompany registered under Insurance Ordinance, 2000 (XXXIX of \n2000), duly authorized by the Securities and Exchange Commission \nof Pakistan and approved under the Voluntary Pension System Rules, \n2005, to manage the Approved Pension Fund;] \n \n(41) \n“permanent establishment” in re","quote_sha256":"8957ba6f8aa5b1c80820a56855d224300559bafb56b4dd60a6540fba5dc0c698","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c36ce61ae7e53e2edde6","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84935,"character_end":84955,"quote":"Companies \nAct, 2017","quote_sha256":"00164f198363b314acb1118a997022b2563a0e5b3ea1f875c48c239f0a3757a7","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84765,"character_end":85185,"quote":"inary__________________________________ \n \n24 \n \n1[(42A) “PMEX” means Pakistan Mercantile Exchange Limited a futures \ncommodity exchange company incorporated under the 2[Companies \nAct, 2017 (XIX of 2017)] and is licensed and regulated by the \nSecurities and Exchange Commission of Pakistan;”] \n \n(43) “pre-commencement expenditure” means a pre-commencement \nexpenditure as defined in section 25; \n \n(44) “prescribed” me","quote_sha256":"86e01c43ccf325b83ff08fc98cf31f4df8e007a4c0ff65edbbe45524eb1a2036","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f064bcbbe2adf80b2c68","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86031,"character_end":86056,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85861,"character_end":86286,"quote":"mount 7[,] \nowing under a debt, other than a return of capital; or \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Inserted by the Finance Act, 2003. \n4Clause (45A) omitted by the Finance Act, 2008. The omitted clause (45A) read as follows: \n“ (45A) \n“Private Equity and Venture Capita","quote_sha256":"ea56ce4a37da556281316011974c2781af8bae605b9ae3124b1a86460279963a","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-dc18db9cf57fe252c3be","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93507,"character_end":93526,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93337,"character_end":93756,"quote":"ds that turnover or any subsequent tax year.] \n \n1[2[(59AB)] “Small Company” means a company registered on or after the first             \nday of July, 2005, under the 3[Companies Act, 2017 (XIX of 2017)], \nwhich,— \n \n(i)  \nhas paid up capital plus undistributed reserves not \nexceeding 4[fifty]million rupees; \n \n5[(ia) \nhas employees not exceeding two hundred and fifty any \ntime during the year;] \n \n \n(ii)  \nhas ann","quote_sha256":"5b527376cee5a4ec1df65d45f468936c57885bc4dfe3517ae0a33f3891191748","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c2dec54ff460a126d11d","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94665,"character_end":94690,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94495,"character_end":94920,"quote":"                                          \n1 Inserted by the Finance Act, 2005. \n2 Clause (59A) re-numbered as clause (59AB) by the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Fin","quote_sha256":"a0a141b0fbcbf55652164d598b35d78c6ff201d5aabb5077d441e4fbad599d56","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-811e259cffa2f17172b2","source":"pk-code-f40603913b933194","target":"pk-code-d4cdb8b9d7c9e95c","target_candidates":["pk-code-d4cdb8b9d7c9e95c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214333,"character_end":214378,"quote":"House Building Finance Corporation Act, \n1952","quote_sha256":"0f97160802861f85a656a16ab60928ce58ee23026333242adb4cf1af4de34259","reader_fragment":"p-r-2b2ba404-212800-214400-e01400c9da794a8c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-212800-214400-e01400c9da794a8c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214163,"character_end":214608,"quote":" \nof the account or deposit; \n \n(e) \nany amount incurred by the House Building Finance \nCorporation (hereinafter referred to as “the Corporation”) \nconstituted under the House Building Finance Corporation Act, \n1952 (XVIII of 1952), in the tax year to the State Bank of \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The words “in deriving income chargeable to tax un","quote_sha256":"88dca04669ab08217a2f71d2706c0ad1d5843d3275913f5e70c359f411e763c8","reader_fragment":"p-r-2b2ba404-212800-214400-e01400c9da794a8c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-212800-214400-e01400c9da794a8c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5d298db3d931998e4125","source":"pk-code-f40603913b933194","target":"pk-code-824f06a1e1631a90","target_candidates":["pk-code-824f06a1e1631a90"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":216718,"character_end":216791,"quote":"Modaraba Companies and Modaraba (Floatation and \nControl) Ordinance, 1980","quote_sha256":"6533e7f4264d3287db92c1478f51db4f6cebea308fbce4c3140462d4391c7f16","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":216548,"character_end":217021,"quote":"d by a person in the tax year to a certificate \nholder under a musharika scheme approved by the Securities \nand Exchange Commission and Religious Board formed under \nthe Modaraba Companies and Modaraba (Floatation and \nControl) Ordinance, 1980 (XXXI of 1980) representing the \ncertificate holder’s share in the profits of the musharika; or \n \n(j) \nthe financial cost of the securitization of receivables incurred by \nan Originator in the tax year from a Special Purpose Veh","quote_sha256":"d31c27b8d5e8dc8db6caa9c5df5e760829ad3ac55ae6c687bbe88ab24be41532","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1cc98b745206529fcfc8","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222943,"character_end":222962,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222773,"character_end":223192,"quote":"\ncompany shall be allowed a deduction for a tax year for any amount transferred by \nthe company in the year to a participatory reserve created under 2[section 66 of \nthe Companies Act, 2017 (XIX of 2017)] in accordance with an agreement relating \nto participatory redeemable capital entered into between the company and a \nbanking company as defined in the3[Financial Institutions(Recovery of Finances) \nOrdinance,2001 ","quote_sha256":"94c506d932936968cdf192540251c8b49e201457ad870b46d0f859a97ac2006e","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8f753e92ac6c06307ca9","source":"pk-code-f40603913b933194","target":"pk-code-4218c86bbb52555a","target_candidates":["pk-code-4218c86bbb52555a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":223131,"character_end":223191,"quote":"Financial Institutions(Recovery of Finances) \nOrdinance,2001","quote_sha256":"16e427286c317ef902306c4440a4dd1a58db84762c702e430fba9ac3102ec433","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222961,"character_end":223421,"quote":"7 (XIX of 2017)] in accordance with an agreement relating \nto participatory redeemable capital entered into between the company and a \nbanking company as defined in the3[Financial Institutions(Recovery of Finances) \nOrdinance,2001 (XLVI of 2001).] \n \n \n(2) \nThe deduction allowed under subsection (1) for a tax year shall be limited \nto five per cent of the value of the company’s participatory redeemable capital. \n \n \n(3) \nNo deduction shall be allowed under","quote_sha256":"8bcdb8c87a7e05faa979635356f410c307c1e36aaecd90d3f894b92f12ad28fb","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7ade77f2e5147cf5fb78","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224186,"character_end":224211,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224016,"character_end":224441,"quote":"ny in \nthe tax year in which it is so applied. \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 The expression “section 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act","quote_sha256":"839951ed45d879436cfaebfea41554c5ddd21adca9dd443b7878932166ceec20","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7b86c1a0b5e95d69b80e","source":"pk-code-f40603913b933194","target":"pk-code-4218c86bbb52555a","target_candidates":["pk-code-4218c86bbb52555a"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224342,"character_end":224407,"quote":"Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001","quote_sha256":"62346e289352defc469e25fe9d6f62944a44f620fe9d8a5ec0c2ec477ec85ba6","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224172,"character_end":224449,"quote":"on 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act 2014”. ","quote_sha256":"c8289ab0dd0cec9632d9a347987cff16af90527f9d8fb1e5d8cb52a9a32ee469","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e69e541bc722a45fc7f4","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":236102,"character_end":236122,"quote":"Companies \nAct, 2017","quote_sha256":"00164f198363b314acb1118a997022b2563a0e5b3ea1f875c48c239f0a3757a7","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235932,"character_end":236349,"quote":"of \npublic companies including the vouchers of Pakistan Telecommunication Corporation, \nmodaraba certificates or any instrument of redeemable capital as defined in the 4[Companies \nAct, 2017 (XIX of 2017)], ] the amount of any gain arising on disposal of the asset shall be \ncomputed in accordance with the following formula, namely: — \nA x ¾ \nwhere A is the amount of the gain determined under sub-section (2).” \n \n ","quote_sha256":"5bae17558cff54ac601fb8979b7f729a40e5bebfb212b380c9f0c4e861d3402c","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1b77981e9d386ed28695","source":"pk-code-f40603913b933194","target":"pk-code-535d546dd4aebc4e","target_candidates":["pk-code-535d546dd4aebc4e"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257862,"character_end":257892,"quote":"Zakat and Ushr Ordinance, 1980","quote_sha256":"62ea7b74cc6e875e8275e5714cdbfaac328efce89e9f05e9778950aee2f3391b","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257692,"character_end":258122,"quote":"receiving any profit on debt chargeable to tax under the head \n“Income from Other Sources” shall be allowed a deduction for any Zakat paid by \nthe person 1[  ] under the Zakat and Ushr Ordinance, 1980 (XVIII of 1980), at the \ntime the profit is paid to the person. \n \n \n(3) \nA person receiving income referred to in clause 2[  ] (f) of sub-section \n(1) of section 39 chargeable to tax under the head “Income from Other Sources” \ns","quote_sha256":"1d4bab93a81280a988ccff151caf4cd1840cf32269ad119dec1999e935c982ec","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5168e184e1145e0f55db","source":"pk-code-f40603913b933194","target":"pk-code-ad08b058152aba65","target_candidates":["pk-code-ad08b058152aba65"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":261063,"character_end":261108,"quote":"Diplomatic and Consular Privileges Act, \n1972","quote_sha256":"86519a4d7a98788461e1da205d4f393bec545819f261bfd74f25948d225aa115","reader_fragment":"p-r-2b2ba404-260800-262400-d00bdb77b13c948e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-260800-262400-d00bdb77b13c948e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":260893,"character_end":261338,"quote":"Tax on Taxable Income ______________________ \n \n100 \n \n42. \nDiplomatic and United Nations exemptions. — (1) The income of an \nindividual entitled to privileges under the Diplomatic and Consular Privileges Act, \n1972 (IX of 1972) shall be exempt from tax under this Ordinance to the extent \nprovided for in that Act. \n \n \n(2) \nThe income of an individual entitled to privileges under the United \nNations (Privileges and Immunities) Act, 1948 (XX ","quote_sha256":"a608560ed5dcf550781592bd84d2d60de2601abe604ea9cc5525c567e03a34c2","reader_fragment":"p-r-2b2ba404-260800-262400-d00bdb77b13c948e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-260800-262400-d00bdb77b13c948e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7a41b94d25b927c54178","source":"pk-code-f40603913b933194","target":"pk-code-ce4662a3f3f84232","target_candidates":["pk-code-ce4662a3f3f84232"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":261280,"character_end":261333,"quote":"United \nNations (Privileges and Immunities) Act, 1948","quote_sha256":"468d87dd32d143a22fd6574cf0b5b298ee37728ddf5238e7784e3787e5cd5690","reader_fragment":"p-r-2b2ba404-260800-262400-d00bdb77b13c948e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-260800-262400-d00bdb77b13c948e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":261110,"character_end":261563,"quote":"IX of 1972) shall be exempt from tax under this Ordinance to the extent \nprovided for in that Act. \n \n \n(2) \nThe income of an individual entitled to privileges under the United \nNations (Privileges and Immunities) Act, 1948 (XX of 1948), shall be exempt from \ntax under this Ordinance to the extent provided for in that Act. \n \n \n(3) \nAny pension received by a person, being a citizen of Pakistan, by \nvirtue of the person’s former employment in the Uni","quote_sha256":"2fc896eb741b9d163f83fca5088eaf420ef8b1bebce75101646404c2d21a5b85","reader_fragment":"p-r-2b2ba404-260800-262400-d00bdb77b13c948e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-260800-262400-d00bdb77b13c948e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-72f42c5ecad80f94d70c","source":"pk-code-f40603913b933194","target":"pk-code-765eca59252a1aeb","target_candidates":["pk-code-765eca59252a1aeb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":264623,"character_end":264679,"quote":"Foreign Investment (Promotion and Protection) Act, \n2022","quote_sha256":"da9108ccc6f8e4e2b81260345a9778b0470b8f6a4648e9cca27cbe7700fa0bba","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":264453,"character_end":264909,"quote":"tions and \nlimitations as it may specify, exempt income of any person on a case to case basis \nthrough a notification in the official Gazette.] \n \n5[44A. Exemption under Foreign Investment (Promotion and Protection) Act, \n2022 (XXXV of 2022). – (1) Taxes on income (including capital gains), advance \ntax, withholding taxes, minimum and final taxes under this Ordinance shall, for the \nperiod and to the extent provided in the Second and Third Schedules to","quote_sha256":"c906c19526437021bac46d6bda0193cfa7e2fc97f6dc5a438b0fa940fc2a0d1e","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bf10df387481f3d4dfc3","source":"pk-code-f40603913b933194","target":"pk-code-765eca59252a1aeb","target_candidates":["pk-code-765eca59252a1aeb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":264914,"character_end":264970,"quote":"Foreign \nInvestment (Promotion and Protection) Act, 2022","quote_sha256":"2332dd07eb02e6c03552810f8717a64627a95dba5acae396a542877c702d3901","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":264744,"character_end":265200,"quote":" advance \ntax, withholding taxes, minimum and final taxes under this Ordinance shall, for the \nperiod and to the extent provided in the Second and Third Schedules to the Foreign \nInvestment (Promotion and Protection) Act, 2022 (XXXV of 2022) in respect of \nqualified investment as specified at Sr. No.1 of the First Schedule to the said Act \n                                            \n1 The words “a non-resident” substituted by the Finance Act, 2003. \n2","quote_sha256":"78f13eb9a3f199ac71e2c53e7f56f0d96f06516b2262879ed3b7a3b9444028df","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-cfe9bf5f9af885316061","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":280612,"character_end":280631,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":280442,"character_end":280861,"quote":"m Business shall be set off last. \n \n5[56A.  Set off of losses of companies operating hotels.— Subject to sections \n56 and 57, where a 6[public company as defined in the Companies Act, 2017 and] \nregistered in Pakistan 7[,Gilgit-Baltistan] or Azad Jammu and Kashmir (AJ&K), \noperating hotels in Pakistan 8[,Gilgit-Baltistan] or AJ&K, sustains a loss in Pakistan \n9[,Gilgit-Baltistan] or AJ&K for any tax year under the ","quote_sha256":"b3f5c32a296b2bbbfb0b8748e5a07ceb35d5950083e9b320501216a6d83ad6d5","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-0ebfce9cea848aab56ae","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295149,"character_end":295168,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294979,"character_end":295398,"quote":"mpanies and subsidiary companies of \n100% owned group may opt to be taxed as one fiscal unit. In such cases, besides \nconsolidated group accounts as required under the 2[Companies Act, 2017 (XIX of \n2017)], computation of income and tax payable shall be made for tax purposes. \n \n \n(2)  \nThe companies in the group shall give irrevocable option for taxation \nunder this section as one fiscal unit. \n \n \n(3)  \nThe group ","quote_sha256":"9b99907fdea3acd7793fb59f5a42d9ad274f577d903d24f88315da996f36ab43","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-24a89ffe92089d0efc0d","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295474,"character_end":295493,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295304,"character_end":295723,"quote":" irrevocable option for taxation \nunder this section as one fiscal unit. \n \n \n(3)  \nThe group taxation shall be restricted to companies locally \nincorporated under the 3[Companies Act, 2017 (XIX of 2017)]. \n \n \n(4) \nThe relief under group taxation would not be available to losses prior \nto the formation of the group. \n \n                                            \n“(5)  \nWhere in computing the taxable income for any","quote_sha256":"c07d60ad2c8dfd05d12721018ec1b5f80bb94181915ff5d15d87c86e0ed6ab4a","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-4e875b990678c7b65928","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296406,"character_end":296431,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296236,"character_end":296587,"quote":" no such deduction \nfor that year, be treated to be the deduction for that year and so on for succeeding years.” \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"1570215e49ca73d2f05d416992453434bfb9e5193ee2200b2cb72efb7d18cf37","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-70c75f394e70eccbd69d","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296506,"character_end":296531,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296336,"character_end":296587,"quote":"ding years.” \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"16abafd65c63d05b017182293d8fd21d413eb67dfcdbc69ebd190a50a613bae5","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d03ef658145780cfa10f","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301607,"character_end":301626,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301437,"character_end":301856,"quote":" share capital gets itself listed within \nthree years from the year in which loss is claimed; \n \n(d) \nthe group companies are locally incorporated companies under \nthe 3[Companies Act, 2017 (XIX of 2017)]; \n \n(e) \nthe loss surrendered and loss claimed under this section shall have \napproval of the Board of Directors of the respective companies; \n \n(f) \nthe subsidiary company continues the same business during \nthe s","quote_sha256":"f4b802be6d9a8bd029fae65d5bf3d7058d91fd3f946d6ad37e3829707280d7d5","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-476d39ccf6a5b93d0e93","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":302038,"character_end":302063,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301868,"character_end":302119,"quote":"f three years; \n \n                                            \n1  Inserted by the Finance Act, 2016. \n2 Clause (ba) inserted by the Finance Act, 2025. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"4a4fed804d936b30a90e7cdf7bf081815303dd77be4cc1d3fecb5f5126dc9672","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3e47aa3004b3262390f7","source":"pk-code-f40603913b933194","target":"pk-code-535d546dd4aebc4e","target_candidates":["pk-code-535d546dd4aebc4e"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305082,"character_end":305113,"quote":"Zakat and Ushr \nOrdinance, 1980","quote_sha256":"c4f7adde5c2b48107c504909cea597276e400c9d8c3ab82d17a79ea4bc7549e4","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304912,"character_end":305343,"quote":"X \nDEDUCTIBLE ALLOWANCES \n \n60. Zakat.— (1)  A person shall be entitled to a deductible allowance for the \namount of any Zakat paid by the person in a tax year under the Zakat and Ushr \nOrdinance, 1980 (XVIII of 1980). \n \n \n(2) \nSub-section (1) does not apply to any Zakat taken into account under \nsub-section (2) of section 40. \n \n \n(3) \nAny allowance or part of an allowance under this section for a tax year \nthat is not able t","quote_sha256":"371b48660b31d0b4887bc91ee84caab273f5c11dce7415e0287374327f1dccb5","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-45eecfb81d917daf1d8d","source":"pk-code-f40603913b933194","target":"pk-code-c000a15fe1c5856b","target_candidates":["pk-code-c000a15fe1c5856b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":308458,"character_end":308495,"quote":"Workers’ Welfare Fund Ordinance, 1971","quote_sha256":"d7b9ee4cc267b1eeb6cb210d9fdcf848c9674dd538b1993249c6a1842bb3bcaf","reader_fragment":"p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":308376,"character_end":308725,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n118 \n \nyear under Workers’ Welfare Fund Ordinance, 1971 (XXXVI of 1971) 1[or under \nany law relating to the Workers’ Welfare Fund enacted by Provinces after the \neighteenth Constitutional amendment Act, 2010: \n \nProvided that this section shall not apply in respect of any amount of \nW","quote_sha256":"ad8b807395fba4b573cd5ec19511e80ee5b12c2d8d5e9ed2b2798883cf5247e6","reader_fragment":"p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7a2f9aedc5414968224f","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":318463,"character_end":318488,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":318293,"character_end":318718,"quote":"\n(ii) \nin respect of any life insurance premium paid on a policy to a life insurance company \nregistered by the Securities and Exchange Commission of Pakistan under the \nInsurance Ordinance, 2000 (XXXIX of 2000), provided the resident person is \nderiving income chargeable to tax under the head “salary” or “income from \nbusiness4[:] \n4[Provided that where tax credit has been allowed under this clause and \nsubsequently the ","quote_sha256":"678669fe00de157af0033e39b0bcd62dff42ba25852c90dd69dbdc1a3bfbab17","reader_fragment":"p-r-2b2ba404-316800-318400-68503c8129c77e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-316800-318400-68503c8129c77e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5dde7ac1b6d1dadd1a1b","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320910,"character_end":320935,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320740,"character_end":321165,"quote":"ear in respect of any health insurance premium or \ncontribution paid to any insurance company registered by the Securities and Exchange Commission of \nPakistan under the Insurance Ordinance, 2000 (XXXIX of 2000), provided the resident person 2[ ] is \nderiving income chargeable to tax under the head “salary” or “income from business”. \n(2) \nThe amount of a person’s tax credit allowed under sub-section (1) for a tax year sh","quote_sha256":"d0d5c2dc1118cdecd9ce224a285167eb8e7c52534864a9a6910d5a1fee9a9f07","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-099a1f8408a9de0fe743","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":323364,"character_end":323389,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":323194,"character_end":323619,"quote":"\nfirst ten years 3[starting from July 1, 2006] shall be allowed \n                                            \nPakistan] of an insurance company duly registered under the Insurance Ordinance, 2000 (XXXIX of \n2000), having its main object the provision to the person of an annuity in old age. \n \n(2) \nThe amount of a resident individual’s tax credit allowed under sub-section (1) for a tax \nyear shall be computed according to ","quote_sha256":"4a7c7cd78d4d1f049848a6824648760d5e7ac0bb13a5b59b863630264357b6a7","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-4b2a4db193bfe2864c64","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":330863,"character_end":330882,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":330693,"character_end":331112,"quote":" Institutions of Provincial Governments; \n \n(c) \nmanufacturing unit is managed by a company formed for \noperating the said manufacturing unit and registered under the \n3[Companies Act, 2017 (XIX of 2017)] and having its registered \noffice in Pakistan; and \n \n(d) \nthe manufacturing unit is not established by the splitting up or \nreconstruction or reconstitution of an undertaking already in \nexistence or by transfer o","quote_sha256":"bb3afa4b46bef6714207f1512104a5ab3c3abf690fa97015236e77736a2ae030","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-cbfea7ab7af78de1e1e1","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":332157,"character_end":332182,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":331987,"character_end":332239,"quote":"                                    \n1 The figure “2018” substituted by the Finance Act, 2016. \n2 The word “one” substituted by the Finance Act, 2016. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"536074bb409e63a76a88b8dde87df9665ea998cdc5dd0a4065ca5d01da0bd312","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-958cf5381bf6af081731","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":346169,"character_end":346195,"quote":"Companies \nOrdinance, 1984","quote_sha256":"27a599ff665d68d4276ade9e992d7f82eb737f362b6c22037d734709eb288d00","reader_fragment":"p-r-2b2ba404-345600-347200-4c0e2d824206d2a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-345600-347200-4c0e2d824206d2a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":345999,"character_end":346425,"quote":" and 30th day of June, 4[4[“2021”]]; \n(b)  \nindustrial undertaking is managed by a company formed for operating the \nsaid industrial undertaking and registered under the Companies \nOrdinance, 1984 (XLVII of 1984) and having its registered office in \nPakistan; \n(c)  \nthe industrial undertaking is not established by the splitting up or reconstruction \nor reconstitution of an undertaking already in existence or by transfer of","quote_sha256":"3b7fc71548af6faf5f308628e2303255ad8764833ef8ad9d149e09e2cf10620f","reader_fragment":"p-r-2b2ba404-345600-347200-4c0e2d824206d2a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-345600-347200-4c0e2d824206d2a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bfe74644350c0cd3587a","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388084,"character_end":388103,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387914,"character_end":388333,"quote":"l juridical person and anybody of persons \nformed under a foreign law, but does not include a company;  \n \n(b) \n“company” means — \n \n  (i) \na company as defined in the 1[Companies Act, 2017 (XIX \nof 2017)];  \n \n (ii) \na body corporate formed by or under any law in force in \nPakistan;  \n \n(iii) \na modaraba;  \n \n(iv) \na body incorporated by or under the law of a country \noutside Pakistan relating to incorporation of c","quote_sha256":"ad98a1ccd05178744728065471dfbe650482bd9634da51c08c3ac749dbc952e1","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-74c7266ee8d282f87dbe","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388484,"character_end":388509,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388314,"character_end":388739,"quote":" incorporation of companies;  \n \n2[(v)  a co-operative society, a finance society or any other \nsociety;] \n                                            \n1 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n2Clause (v) substituted by the Finance Act, 2013. The substituted Clause (v) read as follows:- \n“(v) \na trust,  a co-operative  society or a finance society or any other soc","quote_sha256":"580b75e68cb9af46022cd03437c1cf51398cd6205a00a21a6cbd0d7fd43fffc5","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8ac15ee9874cbb1ce6b3","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":405901,"character_end":405943,"quote":"Cost and Management \nAccountants Act, 1966","quote_sha256":"419df857c5a3bffdb0eac3c5c8d502315b066d0b38b894058f10e0e85e689700","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":405731,"character_end":406173,"quote":"firm of Chartered Accountants as defined under \nthe Chartered Accountants Ordinance, 1961 (X of 1961), or a firm of Cost \nand Management Accountants as defined under the Cost and Management \nAccountants Act, 1966 (XIV of 1966) have not been filed along with return \nof income by the association of persons to whom he is a member:] \n \n6[Explanation.– For removal of doubt it is clarified that if the income of \nassociation of persons is exempt","quote_sha256":"3319ccec0309bb31de257b60a4e8f2cfd51725034542d96b53b7e01c32c4f11f","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f8e50d7195d6716ca992","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420672,"character_end":420691,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420502,"character_end":420921,"quote":"company \n(hereinafter referred to as the “transferee”) by virtue of operation of a Scheme of \nArrangement and Reconstruction under sections 282L and 284 to 287 of the \n2[Companies Act, 2017 (XIX of 2017)] or section 48 of the Banking Companies \nOrdinance, 1962 (LVII of 1962), if the following conditions are satisfied, namely:— \n(a) \nthe transferee must undertake to discharge any liability in \nrespect of the asset ac","quote_sha256":"bc826349c14510c4da35a542be585b6feefe8f4b17a888a4293ce9e4f36d343d","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ce379a7b0bda1922902a","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420728,"character_end":420762,"quote":"Banking Companies \nOrdinance, 1962","quote_sha256":"128e40f7211e0453c44d50f6e658e84611666d19cb8dae37ae6547e15f712e81","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420558,"character_end":420992,"quote":"y virtue of operation of a Scheme of \nArrangement and Reconstruction under sections 282L and 284 to 287 of the \n2[Companies Act, 2017 (XIX of 2017)] or section 48 of the Banking Companies \nOrdinance, 1962 (LVII of 1962), if the following conditions are satisfied, namely:— \n(a) \nthe transferee must undertake to discharge any liability in \nrespect of the asset acquired; \n(b) \nany liability in respect of the asset must not exceed the","quote_sha256":"4989f77a36220600b1e49ab8836050615abf049aca07cb81470e4f3cb13632a2","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3c9fe9009f0ded32c355","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421539,"character_end":421558,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421369,"character_end":421788,"quote":" taken to arise on issue, cancellation, \nexchange or receipt of shares as a result of Scheme of Arrangement and \nReconstruction under sections 282L and 284 to 287 of the Companies Act, 2017 \n                                            \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” wherever occurring substituted by \n“Companies Act, 2017 (XIX of 2017)” through Finan","quote_sha256":"3efd76c38d5093572ce9ef618bb97aceda79c6706b24daec13b3340ffba77d13","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-6cb5c70551784b425930","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421661,"character_end":421686,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421491,"character_end":421823,"quote":"ction under sections 282L and 284 to 287 of the Companies Act, 2017 \n                                            \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” wherever occurring substituted by \n“Companies Act, 2017 (XIX of 2017)” through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"7888068ec7583bdcfb5418e51c2fc95a0598fe8b466b6c7051d653f664222278","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b53346f2b3d72309440e","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421740,"character_end":421759,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421570,"character_end":421823,"quote":"                                  \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” wherever occurring substituted by \n“Companies Act, 2017 (XIX of 2017)” through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"f74171b91a38b8acf07c64aa9442d80cea5b3137ec5a287e50ced28e732a0327","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-2ec0aa25146249e99eca","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421930,"character_end":421963,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421825,"character_end":422193,"quote":"\f\nChapter V – Provisions Governing Persons ________________ \n \n165 \n \n(XIX of 2017) or section 48 of the Banking Companies Ordinance, 1962 (LVII of \n1962) and approved by:— \n(a) \nthe High Court; \n(b) \nState Bank of Pakistan; or \n(c) \nSecurities and Exchange Commission of Pakistan, as the case \nmay be, on or after first day of July, 2007. \n \n(3) \nWhere sub-section (1","quote_sha256":"fa8cd707e83194808215ff2b20acb91c703a3c54a451000233db0b17f0b59acd","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-af265e9e5465e6f1d007","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423552,"character_end":423571,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423382,"character_end":423801,"quote":" \n \n(5) \nWhere sub-section (2) applies and the shares issued vested by virtue \nof the Scheme of Arrangement and Reconstruction under sections 282L and 284 \nto 287 of the Companies Act, 2017 (XIX of 2017) or section 48 of the Banking \nCompanies Ordinance, 1962 (LVII of 1962) and approved by the Court or State \nBank of Pakistan or Securities and Exchange Commission of Pakistan as the case \nmay be, are disposed of, the","quote_sha256":"895edb3104c15287f554ff4e97c490bf4e9cf5f9cb51a7401e5a26ff43e26119","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-787bf23147f7ded27ed7","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423607,"character_end":423641,"quote":"Banking \nCompanies Ordinance, 1962","quote_sha256":"08cf8944c07da558ecca7db00b3f204a6a3ef17e1dbed856d26854f769044fb0","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423437,"character_end":423871,"quote":"ssued vested by virtue \nof the Scheme of Arrangement and Reconstruction under sections 282L and 284 \nto 287 of the Companies Act, 2017 (XIX of 2017) or section 48 of the Banking \nCompanies Ordinance, 1962 (LVII of 1962) and approved by the Court or State \nBank of Pakistan or Securities and Exchange Commission of Pakistan as the case \nmay be, are disposed of, the cost of shares shall be the cost prior to the operation \nof the said ","quote_sha256":"0898117c0695934f878a1b11f3c2a8f431a51ef7caf791527a5465280cb754c7","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a6a971e3d8dd9181c0e0","source":"pk-code-f40603913b933194","target":"pk-code-2b5a826a345edf75","target_candidates":["pk-code-2b5a826a345edf75"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":449247,"character_end":449283,"quote":"Mussalman Wakf \nValidating Act, 1913","quote_sha256":"9d439e92f7d69c9381ab5352f1f671ec76c394ee2613532161a3ccde3eac71de","reader_fragment":"p-r-2b2ba404-448000-449600-4905ba8ddea2f806","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-448000-449600-4905ba8ddea2f806","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":449077,"character_end":449513,"quote":"e \nprovisions of section 122 shall not apply to any assessment made or to be made in \npursuance of this proviso. \nExplanation.— Notwithstanding anything contained in the Mussalman Wakf \nValidating Act, 1913 (VI of 1913), or any other law for the time being in force or in the \ninstrument relating to the trust or the institution, if any amount is set apart, expended \nor disbursed for the maintenance and support wholly or partially of ","quote_sha256":"76729ee86e9dc909ef229d5dc45138dc8e0b10b0d11b91ea326af5822d316149","reader_fragment":"p-r-2b2ba404-448000-449600-4905ba8ddea2f806","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-448000-449600-4905ba8ddea2f806","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-70938c64a465f74bdfd9","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451183,"character_end":451202,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451013,"character_end":451432,"quote":" \nTerritory (ICT) social welfare department; \n \n(e)  a not for profit company registered with the Securities and Exchange \nCommission of Pakistan under section 42 of the Companies Act, 2017; \n \n(f)   a welfare society registered under the provincial or Islamabad Capital \nTerritory (ICT) laws related to registration of co-operative societies; \n \n(g)  a waqf registered under Mussalman Waqf Validating Act, 1913 (VI of ","quote_sha256":"6ed91f3b65c19ecd2e6c73446f171ee5dcdaf36ce6f5a2edf858f5623f8d2e8f","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d18317c7bcce08df2615","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459687,"character_end":459706,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459517,"character_end":459936,"quote":"ation of persons,-  \n \n(i) such company or association of person shall be a single object \n(builder or developer) company or association of persons registered \nunder the Companies Act, 2017 (XIX of 2017), the Limited Liability \nPartnership Act, 2017 (XV of 2017) or the Partnership Act 1932 (IX \nof 1932), as the case may be, after the date of commencement of \nthe Tax Laws (Amendment) Ordinance, 2020 (I of 2020) and o","quote_sha256":"3b85fdf49dd340b02e6db79b561895bfa5bf2337a6cbee84f044664c90b02187","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-cb894e1c62896394188f","source":"pk-code-f40603913b933194","target":"pk-code-216e61566cbf7699","target_candidates":["pk-code-216e61566cbf7699"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459726,"character_end":459766,"quote":"Limited Liability \nPartnership Act, 2017","quote_sha256":"a94b318bdf207f4618796a281c818f5f7c6485e6fbff11414d720fefb0b22b16","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459556,"character_end":459996,"quote":" or association of person shall be a single object \n(builder or developer) company or association of persons registered \nunder the Companies Act, 2017 (XIX of 2017), the Limited Liability \nPartnership Act, 2017 (XV of 2017) or the Partnership Act 1932 (IX \nof 1932), as the case may be, after the date of commencement of \nthe Tax Laws (Amendment) Ordinance, 2020 (I of 2020) and on or \nbefore the 2[30th day of June, 2021]; and \n    \n(ii) t","quote_sha256":"13e6977572b80203470bdd6624afe3a751887377d410ab7504a73b57eaf6f251","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9f4544e21137671001c6","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-742daf76ac6d3d85","punjab-code-6a1d37c4193bb0d3"],"resolution":"ambiguous_source_editions","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459787,"character_end":459807,"quote":"Partnership Act 1932","quote_sha256":"cd05a6f9a7e6c7d674df4753ea4f48e479beb3492eba4a327ccb1c0a1d838f33","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":459617,"character_end":460037,"quote":"or developer) company or association of persons registered \nunder the Companies Act, 2017 (XIX of 2017), the Limited Liability \nPartnership Act, 2017 (XV of 2017) or the Partnership Act 1932 (IX \nof 1932), as the case may be, after the date of commencement of \nthe Tax Laws (Amendment) Ordinance, 2020 (I of 2020) and on or \nbefore the 2[30th day of June, 2021]; and \n    \n(ii) the person shall be a member or shareholde","quote_sha256":"40dbdcca789cad1928cb5417e506bf342c70ddfca2cae85e3af934c8bdea1ae4","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8b2309070b0d7ce694f0","source":"pk-code-f40603913b933194","target":"pk-code-4bc1d66bbf7d801a","target_candidates":["pk-code-4bc1d66bbf7d801a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":466364,"character_end":466415,"quote":"Voluntary Declaration of \nDomestic Assets Act, 2018","quote_sha256":"5c93e264452fb2a5e4b95b10124f54e9fd8358f3f8bce0caf46910cfd3ddc50b","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":466194,"character_end":466645,"quote":" the list of \nvaluers approved by the State Bank of Pakistan. \n \n(6) \nSub-sections (3) and (4) shall not apply to -  \n \n(a) holder of any public office as defined in the Voluntary Declaration of \nDomestic Assets Act, 2018 or his benamidar as defined in the Benami \nTransactions (Prohibition) Act, 2017 (V of 2017) or his spouse or \ndependents; \n \n(b) a public listed company, a real estate investment trust or a company \nwhose income is exempt under a","quote_sha256":"82cd54f5f1a37db10113a6fd7be8f00a94f3a9b4c20e971a0d73498cc01d2e74","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-85a470e6bbff2d09cb8f","source":"pk-code-f40603913b933194","target":"pk-code-19ac0eb6437a1373","target_candidates":["pk-code-19ac0eb6437a1373"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":466451,"character_end":466495,"quote":"Benami \nTransactions (Prohibition) Act, 2017","quote_sha256":"2ee1e066d6136f9a76b6a2b978c12636e32bdf6fe48aed3758a0abf176850f0b","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":466281,"character_end":466725,"quote":"and (4) shall not apply to -  \n \n(a) holder of any public office as defined in the Voluntary Declaration of \nDomestic Assets Act, 2018 or his benamidar as defined in the Benami \nTransactions (Prohibition) Act, 2017 (V of 2017) or his spouse or \ndependents; \n \n(b) a public listed company, a real estate investment trust or a company \nwhose income is exempt under any provision of this Ordinance; or \n \n(c) any proceeds derived from the commissi","quote_sha256":"60076a20371ba6814316be47442ab6774e5709ea87fdb6dca257f63a45149861","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-cb9c52aec846a64b706f","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":472085,"character_end":472104,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-472000-473600-7f269092003e898a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-472000-473600-7f269092003e898a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471915,"character_end":472334,"quote":"funds referred to in sub-section (I) shall be deposited in rupees in a \ndedicated bank account in Pakistan as equity of the newly formed company, incorporated under the \nCompanies Act, 2017 (XIX of 2017), before the filing of the statement and such funds shall only be \nused for purchase or import of plant and machinery through letter of credit or for construction of \nbuilding and structure for the industrial underta","quote_sha256":"958fea57947511339cc9365240cb969740d329c721e4ead1699795811009ddb7","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-23b733f84c664b66bdab","source":"pk-code-f40603913b933194","target":"pk-code-4bc1d66bbf7d801a","target_candidates":["pk-code-4bc1d66bbf7d801a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473833,"character_end":473886,"quote":"Voluntary Declaration of   Domestic \nAssets Act, 2018","quote_sha256":"c4efd1e5b47ae33ff21ff9ed420ee51411dc4aadaded53a4d52bdbeb8e636db9","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473663,"character_end":474116,"quote":" spouses and dependent children;  \n(b) \na public company as defined in clause (47) of section 2 of this Ordinance;  \n(c)  \na person who has filed a declaration under the Voluntary Declaration of   Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018, or the Assets \nDeclaration Act, 2019;  \n(d) a person that has been declared a bank loan defaulter by a bank or a financial institution \nwithin the last three years; or","quote_sha256":"fe4be1ed0b998f35895738fdd4f694ca17e73c0d4c75c2627326db1cff5d42c1","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-6962101b3ac1fa82ec9b","source":"pk-code-f40603913b933194","target":"pk-code-e70fc1c1f57b2e38","target_candidates":["pk-code-e70fc1c1f57b2e38"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473892,"character_end":473947,"quote":"Foreign Assets (Declaration and Repatriation) Act, 2018","quote_sha256":"7a0cb179d1b6da42da606e2bc7d657878eeb455da84e14063010f34fe22f728b","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473722,"character_end":474177,"quote":" defined in clause (47) of section 2 of this Ordinance;  \n(c)  \na person who has filed a declaration under the Voluntary Declaration of   Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018, or the Assets \nDeclaration Act, 2019;  \n(d) a person that has been declared a bank loan defaulter by a bank or a financial institution \nwithin the last three years; or  \n(e) a director of a company who has been declared a bank l","quote_sha256":"db6f229c5b76a19e3a8366993ec9ca3893aed3bfc2a0404ac3d22c97affbc74e","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b7b574976d2dcfe51a94","source":"pk-code-f40603913b933194","target":"pk-code-3a9accac3a0a8262","target_candidates":["pk-code-3a9accac3a0a8262"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473956,"character_end":473985,"quote":"Assets \nDeclaration Act, 2019","quote_sha256":"9a4ded3fdfbef1bf41233f664770df3b19d3ea4b3c53b6336a84746b808f8a10","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473786,"character_end":474215,"quote":"a person who has filed a declaration under the Voluntary Declaration of   Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018, or the Assets \nDeclaration Act, 2019;  \n(d) a person that has been declared a bank loan defaulter by a bank or a financial institution \nwithin the last three years; or  \n(e) a director of a company who has been declared a bank loan defaulter by a bank or a financial","quote_sha256":"27fc60c0d28128d1b022d1257521f48c45f564749bb4df86f0b4b2615b92dd6e","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-54583283b1beaf96d950","source":"pk-code-f40603913b933194","target":"pk-code-e2632d2fe1ec0c57","target_candidates":["pk-code-e2632d2fe1ec0c57"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474955,"character_end":474994,"quote":"National Accountability Ordinance, 1999","quote_sha256":"1268f0ece87e5948dfcf2debfa0fc5c61011badba00d6e888d4f5027d73fb032","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474785,"character_end":475224,"quote":"s of any other law for the time being in force including sub-\nsection (3) of section 216 of this Ordinance excluding clauses (a) and (g) of sub-section (3) thereof, \nthe National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act, \n1974 (VIII of 1975) and the Right of Access to Information Act, 2017 (XXXI V of 2017), particulars of \nany person making a statement under this section or any information re","quote_sha256":"5874a642f4fe3e2292d1f677a31fe6b98d69125bd44d2a0834c5d669f4c2a70f","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-de5efd9948378e38d1f1","source":"pk-code-f40603913b933194","target":"pk-code-a35e1c15e60e5ad1","target_candidates":["pk-code-a35e1c15e60e5ad1"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":475079,"character_end":475119,"quote":"Right of Access to Information Act, 2017","quote_sha256":"848ff712c4ef7d7dceba38464946e9b288811d7e2bbf50d0861ab994d6d13ff8","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474909,"character_end":475349,"quote":" (a) and (g) of sub-section (3) thereof, \nthe National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act, \n1974 (VIII of 1975) and the Right of Access to Information Act, 2017 (XXXI V of 2017), particulars of \nany person making a statement under this section or any information received in any statement made \nunder this section shall be confidential.  \n(9) The statement filed under sub-section (1) shall","quote_sha256":"8b60f71ead98e5272698905ee29793d6e5f474faac0c295ff65bb5c516052aab","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-53b6c835bd8d2d88f050","source":"pk-code-f40603913b933194","target":"pk-code-4bc1d66bbf7d801a","target_candidates":["pk-code-4bc1d66bbf7d801a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":477711,"character_end":477762,"quote":"Voluntary Declaration of Domestic \nAssets Act, 2018","quote_sha256":"3b2c7aab9f8ce481f35d13977ee76b268abd876c04c6dcbf8af1ed6817b11434","reader_fragment":"p-r-2b2ba404-476800-478400-cca9e1cf60bf3ff6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-476800-478400-cca9e1cf60bf3ff6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":477541,"character_end":477992,"quote":" in the subject or context,—  \n(a) \"declarant\" means a person filing a statement under sub-section (1);  \n(b)  \"holder of public office\" means a person as defined in the Voluntary Declaration of Domestic \nAssets Act, 2018;  \n(c)   \"industrial undertaking\" means a company being a new industrial undertaking setup for the \npurpose of this section and is not established by the splitting up or reconstruction or reconstitution \nof an undertaking already","quote_sha256":"cc7ae810b05e40867e2d625ff1705a5ec49ea5f574dd5d32d4491b756df4ff11","reader_fragment":"p-r-2b2ba404-476800-478400-cca9e1cf60bf3ff6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-476800-478400-cca9e1cf60bf3ff6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-64ae4f0222b518b5c46f","source":"pk-code-f40603913b933194","target":"pk-code-941b1ccf42386364","target_candidates":["pk-code-941b1ccf42386364"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509228,"character_end":509267,"quote":"Freedom of Information \nOrdinance, 2002","quote_sha256":"a952c1ec9a2670a5cc749d265be5e78b34d8645c680d163da8becaab65ede06f","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509058,"character_end":509497,"quote":"on exchange agreement, a \nmultilateral convention, an inter-governmental agreement, a similar arrangement \nor mechanism.] \n \n6[(1B) Notwithstanding the provisions of the Freedom of Information \nOrdinance, 2002 (XCVI of 2002), 7[subject to clause (a) of sub-section (3) of \nsection 216 of this Ordinance] any information received or supplied, and any \n                                            \n1The sub-section (1) substituted by Finance","quote_sha256":"057d93e5f2e11f55fccc627224a6c877a947b5211f223edff5bf811746b50c80","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-36473bd75d28edaf8f96","source":"pk-code-f40603913b933194","target":"pk-code-3a9accac3a0a8262","target_candidates":["pk-code-3a9accac3a0a8262"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607729,"character_end":607758,"quote":"Assets \nDeclaration Act, 2019","quote_sha256":"9a4ded3fdfbef1bf41233f664770df3b19d3ea4b3c53b6336a84746b808f8a10","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607559,"character_end":607988,"quote":"______ \n \n245 \n \n1[  ]  \n \n2[120B. Restriction of proceedings.- (1) Where any person entitled to declare \nundisclosed assets, expenditure and undisclosed sales under the Assets \nDeclaration Act, 2019 declares such assets, expenditures or sales to pay tax, no \nproceedings shall be undertaken under this Ordinance in respect of such \ndeclaration. \n \n \n(2) \nNotwithstanding anything contained in any other law, for the time \nbeing ","quote_sha256":"c31b6d5633db9e40068ea887ac6230a1cd9129f4cb889ceedcc59225c9e63ab1","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8cb08f6a0183b120d73e","source":"pk-code-f40603913b933194","target":"pk-code-3a9accac3a0a8262","target_candidates":["pk-code-3a9accac3a0a8262"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608168,"character_end":608196,"quote":"Assets Declaration Act, 2019","quote_sha256":"f4630aace00c997041bb6c419c989e0640ca1a07a68c69eb62b8b539b419a825","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607998,"character_end":608426,"quote":"sub-section (3) of section 216, except the provisions of clauses (a) \nand (g) of sub-section (3) of section 216, particulars of the persons making \ndeclaration under the Assets Declaration Act, 2019 or any information received in \nany declaration made under the said Act shall be confidential.] \n \n3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omit","quote_sha256":"951b0132e947080b61e2f53fee27c2fa4f8e01f22297912629f47e2c1bc9105b","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c3e1524d2f374eb38e02","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":661033,"character_end":661073,"quote":"Cost and Management Accountants Act,1966","quote_sha256":"375cd5d7f9d84b27d6e47f2744b0604bc7487e28beb2a1c64a30d354ccb1f49a","reader_fragment":"p-r-2b2ba404-660800-662400-2efcc52de6e86346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-660800-662400-2efcc52de6e86346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":660863,"character_end":661303,"quote":"(X of 1961)2[;or] \n2[(d) \na person who has, for a period of not less than ten years, practiced \nprofessionally as a cost and management accountant within the meaning of \nCost and Management Accountants Act,1966 (XIV of 1966).] \n \n(5) \nThe Federal Government shall appoint a member of the Appellate Tribunal as \nChairperson of the Tribunal2[and, except in special circumstances, the person appointed should be a \njudicial member]2[ ]. \n \n (6","quote_sha256":"76a4d142b363b99f1b7743cbcd3b8fb01e270853e45f380f3d0aa471edf69b04","reader_fragment":"p-r-2b2ba404-660800-662400-2efcc52de6e86346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-660800-662400-2efcc52de6e86346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ced1cab760f0db0b4608","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":668042,"character_end":668084,"quote":"Cost \nand Management Accountants Act, 1966","quote_sha256":"56eb14ae3e1be7eefbaa0ff0baaabfb8f26238f623bea78a7cf67e8726e0d311","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":667872,"character_end":668314,"quote":"t for a period of ten years;] \n \n(c) \nhas for a period of not less than ten years practiced professionally as \na cost and management accountant within the meaning of the Cost \nand Management Accountants Act, 1966 (XIV of 1966); \n  \n(d) \nis an officer of the Inland Revenue in BS-21 or above; or  \n \n(e) \nis an officer of the Inland Revenue in BS-20, having served in such \ngrade for three years or more. \n \n(4) \nThe Federal Government shall a","quote_sha256":"7b659e7a00df8adc32fc87ea786c415f4d7847bf18c0fa9e91e0d36c4f99e87e","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-791e68c8d7f36310acdc","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684024,"character_end":684054,"quote":"Code of Civil Procedure, \n1908","quote_sha256":"3303f078552ae06d5b37435f25515aeff30546fe9538be289ad41dbb7bb696d0","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":683854,"character_end":684284,"quote":"h Court under this section shall be heard by a Bench of not less than two Judges \nof the High Court and, in respect of the reference, the provisions of section 98 of the Code of Civil Procedure, \n1908 (V of 1908) shall apply, so far as may be, notwithstanding anything contained in any other law for the time \nbeing in force. \n(11) The High Court upon hearing a reference under this section shall decide the questions of law raise","quote_sha256":"ab49b395039bd3c124cb82308d39b780bc62bd8e6bfea16e450a6d4fdbcc554d","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9ee2888176a00446984e","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684972,"character_end":684992,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684802,"character_end":685198,"quote":"he tax due under the assessment shall be payable in \naccordance with the assessment, unless recovery of the tax has been stayed by the High Court. \n(15) Section 5 of the Limitation Act, 1908 (IX of 1908) shall apply to an application under sub-section \n(1). \n(16) An application under sub-section (1) by a person other than the Commissioner shall be \naccompanied by a fee of one hundred rupees.” ","quote_sha256":"0cb9ef225fab06dc373ef5f689610e6e26221612e913ead4f83e0c7bab588847","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5932987d775aeeec1baf","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686890,"character_end":686920,"quote":"Code of \nCivil Procedure, 1908","quote_sha256":"b9edda5d7699a53cc75fc9670bc5990a08685a294b55ee8ddb0ae0b1f1b6d8ea","reader_fragment":"p-r-2b2ba404-686400-688000-9b4bed82de373275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-686400-688000-9b4bed82de373275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686720,"character_end":687150,"quote":"h Court under this section shall be heard by a Bench of not less than two \njudges of the High Court and, in respect of the reference, the provisions of section 98 of the Code of \nCivil Procedure, 1908 (Act V of 1908), shall apply, so far as may be, notwithstanding anything contained \nin any other law for the time being in force. \n(5)  \nThe High Court upon hearing a reference under this section shall decide the question of law ","quote_sha256":"45fa6a174c01b9ec6ebe2fd27f6237cca3be6f50a4428463cf280b7005d0d0eb","reader_fragment":"p-r-2b2ba404-686400-688000-9b4bed82de373275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-686400-688000-9b4bed82de373275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f1f5c9b3b2f4d1aac2d2","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688351,"character_end":688371,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688181,"character_end":688601,"quote":"a period of six months following the day on which it was made unless \nthe appeal is decided or such order is withdrawn by the High Court earlier. \n(8)  \nSection 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application made to the High \nCourt under sub-section (1). \n(9)  \nAn application under sub-section (1) by a person other than the Commissioner shall be \naccompanied by a fee of one hundred rupees.”","quote_sha256":"16121a2cbb98d7dd6515d46fdeb7793b7d9cf6302cbf2cd76ee346661ec70449","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ab41a280668c397192e1","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689974,"character_end":690003,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689804,"character_end":690233,"quote":"ry for hearing cases under this section, \ncomprising of not less than two judges of the High Court and, in respect of the \nreference, the provisions of section 98 of the Code of Civil Procedure, 1908 (Act V \nof 1908), shall apply, so far as may be, notwithstanding anything contained in any \nother law for the time being in force.  \n \n(5) The Special Bench shall decide a reference within six months from the \ndate of its filing.","quote_sha256":"66a0da3bf976df90689290507c775ac90992e5d6ec0a5632eb4e3a8dfb705ef6","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a964ed0078e82d9301f7","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693510,"character_end":693530,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693340,"character_end":693760,"quote":"iod of six months following the day on which it was made \nunless the reference is decided or such order is withdrawn by the High Court \nearlier. \n \n(11) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an \napplication made to the High Court under sub-section (1).  \n \n(12) An application under sub-section (1) 6[, by the aggrieved person other \nthan the Commissioner,] shall be accompanied by a fee of ","quote_sha256":"9c291cf99c7c76a058307e2be0e6ef8d6e9f2c5b29df9d997776f70f3d2b28e1","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-12b20bc422efaed62546","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695067,"character_end":695096,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694897,"character_end":695326,"quote":"de or question of law framed under section 133 in any \ncase which the High Court certifies to be a fit one for appeal to the Supreme Court. \n \n(2) \nThe provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to \nthe Supreme Court shall apply, so far as may be, in the case of an appeal under this section in like \nmanner as they apply in the case of an appeal from decrees of a High Court. \n \n(3) \nWhere ","quote_sha256":"341b0c367a0e282a36d31d68d53795181de871c019e9176e44f0b5f39a4930f9","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-98b89e02e77b6f4e2dda","source":"pk-code-f40603913b933194","target":"pk-code-a52e7fb66819997a","target_candidates":["pk-code-a52e7fb66819997a"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":708813,"character_end":708875,"quote":"State-Owned Enterprises (Governance and Operations) \nAct, 2023","quote_sha256":"a0a39b03fcb5718727b8c2eaaf96d143358765139fea5140b83a593ec54bfbb7","reader_fragment":"p-r-2b2ba404-708800-710400-e175fba7b88f7e52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-708800-710400-e175fba7b88f7e52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":708652,"character_end":709105,"quote":"\f\nChapter X – Procedure__________________________________ \n \n279 \n \n Explanation.—State-owned enterprise shall have the same meaning as \nassigned thereto in the State-Owned Enterprises (Governance and Operations) \nAct, 2023 (VII of 2023). \n \n(2)     The application for dispute resolution under sub-section (1) shall be \naccompanied by —  \n \n(a)  an initial proposition for resolution of the dispute, including an offer \nof tax payment; and \n  \n(b) an u","quote_sha256":"119a2e1a6a6e40c42c5dc1e4d67473c4ec98631d7e6759977b5e5cdc151d31e3","reader_fragment":"p-r-2b2ba404-707200-708800-df4879d20e47d306","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-707200-708800-df4879d20e47d306","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-24a35b39494f9b5c2967","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":724293,"character_end":724323,"quote":"Code of \nCivil Procedure, 1908","quote_sha256":"b9edda5d7699a53cc75fc9670bc5990a08685a294b55ee8ddb0ae0b1f1b6d8ea","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":724123,"character_end":724553,"quote":"e Sales Tax Act, 1990.] \n \n \n(3)  \nFor the purposes of recovery of tax under sub-section (2), the \nCommissioner shall have the same powers as a Civil Court has under the Code of \nCivil Procedure, 1908 (Act V of 1908), for the purposes of the recovery of any \namount due under a decree. \n \n3[(3A) Notwithstanding anything contained in this Ordinance or any other law \nor any rule, any decision or judgment of any court, forum or au","quote_sha256":"07ded006cea858b66db810d39bb2bb5c7831c3662157a3f347ed111260ad06c8","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e3c4e363b4c490f4077a","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":726566,"character_end":726596,"quote":"Code \nof Civil Procedure, 1908","quote_sha256":"0666c72bdee5e45612f548ab9d2e92f45d4a2d8206c397a883ee8756f9b3e06e","reader_fragment":"p-r-2b2ba404-726400-728000-c18c69c33f2a2180","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-726400-728000-c18c69c33f2a2180","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":726396,"character_end":726826,"quote":"\nrevenue. \n \n \n(2)  \nWithout prejudice to any other power of the District Officer (Revenue) \nin this behalf, he shall have the same powers as a Civil Court has under the Code \nof Civil Procedure, 1908 (Act V of 1908), for the purpose of the recovery of the \namount due under a decree.] \n \n2[138B. Estate in bankruptcy.—(1) If a taxpayer is declared bankrupt, the tax \nliability under this Ordinance shall pass on to the estate in ","quote_sha256":"702cc803ae1817e2154220ee0c61da73757d7063b233946fe9b9e8b2cfac7439","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-52129166c470340cb2e1","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":727213,"character_end":727232,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-726400-728000-c18c69c33f2a2180","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-726400-728000-c18c69c33f2a2180","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":727043,"character_end":727462,"quote":"referred by other creditors are settled.] \n \n139.  Collection of tax in the case of private companies and associations of \npersons.—(1) Notwithstanding anything in the 3[Companies Act, 2017 (XIX of \n2017)], where any tax payable by a private company (including a private company \nthat has been wound up or gone into liquidation) in respect of any tax year cannot \nbe recovered from the company, every person who was, at","quote_sha256":"8bd5361eb59d026f1b3249e8cbd9ee6a63162afa5e7da0541037841721d86fcb","reader_fragment":"p-r-2b2ba404-726400-728000-c18c69c33f2a2180","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-726400-728000-c18c69c33f2a2180","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bdaf8cc69762fb9b88ad","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728321,"character_end":728346,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728151,"character_end":728402,"quote":"wned by that other \nshareholder. \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Added by the Finance Act, 2010. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"9606085d4c395cc9ec10383cab653ccf946773543d34dda3324f5bacaa1d94f3","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b955d409aca1bb5e8439","source":"pk-code-f40603913b933194","target":"pk-code-7419eb101edbfc9e","target_candidates":["pk-code-7419eb101edbfc9e"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771409,"character_end":771450,"quote":"Digital Presence \nProceeds tax, Act, 2025","quote_sha256":"346f2606bce457304b324da6fa4da014c7b0e532b258053badb2969348007738","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771239,"character_end":771680,"quote":" may \nbe prescribed] 4[: \n \nProvided also that the Collector of Customs, shall not collect tax under this \nsection, where the recipient of goods is also liable under the Digital Presence \nProceeds tax, Act, 2025 and same has been collected by the payment intermediary \nas defined in section 153.] \n                                            \n1Words “who was filer” substituted from Finance Act, 2019 \n2 The expression inserted through Finan","quote_sha256":"51abe615f27c5255603873433177b5747664355361ab05f49411c27aaf9bd7a3","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-0722e25af6099cf29c1e","source":"pk-code-f40603913b933194","target":"pk-code-535d546dd4aebc4e","target_candidates":["pk-code-535d546dd4aebc4e"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788941,"character_end":788972,"quote":"Zakat and Ushr \nOrdinance, 1980","quote_sha256":"c4f7adde5c2b48107c504909cea597276e400c9d8c3ab82d17a79ea4bc7549e4","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788771,"character_end":789202,"quote":"ision IA of Part III \nof the First Schedule from the gross amount of the yield or profit paid as reduced \nby the amount of Zakat, if any, paid by the recipient under the Zakat and Ushr \nOrdinance, 1980 (XVII of 1980), at the time the profit is paid to the recipient. \n \n \n2[(1A)  Every special purpose vehicle or a company, at the time of making \npayment of a return on investment in sukuks to a sukuk holder shall deduct tax \nfrom","quote_sha256":"1aba961a88a53c63a142c570148ccd752b369cae724be1623ec9f0bf4b5a0e77","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-10656f6e98682835eeb4","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-809f83deba864564","punjab-code-07a88e5df3f6aee2"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866358,"character_end":866399,"quote":"Protection of \nEconomic Reforms Act, 1992","quote_sha256":"e980e78b230837d0ed6dcf0a9d50121dce6160c68d0cfb991ce247bd77546764","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866188,"character_end":866629,"quote":"under \nsection 165A.”;] \n \n \n     14[Explanation.— For the removal of doubt, it is clarified that this sub-\nsection overrides all conflicting provisions contained in the Protection of \nEconomic Reforms Act, 1992 (XII of 1992), the Banking Companies \nOrdinance, 1962 (LVII of 1962), the Foreign Exchange Regulation Act, 1947 \n(VII of 1947) and the regulations made under the State Bank of Pakistan Act, \n1956 (XXXIII of 1956), if any, on the ","quote_sha256":"ca7d81a99783683480a0349d863b7fc68977f8dcd05879b3b788391ff998d2f6","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a308e77cfe54aadde1e5","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866419,"character_end":866453,"quote":"Banking Companies \nOrdinance, 1962","quote_sha256":"128e40f7211e0453c44d50f6e658e84611666d19cb8dae37ae6547e15f712e81","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866249,"character_end":866683,"quote":"moval of doubt, it is clarified that this sub-\nsection overrides all conflicting provisions contained in the Protection of \nEconomic Reforms Act, 1992 (XII of 1992), the Banking Companies \nOrdinance, 1962 (LVII of 1962), the Foreign Exchange Regulation Act, 1947 \n(VII of 1947) and the regulations made under the State Bank of Pakistan Act, \n1956 (XXXIII of 1956), if any, on the subject, in so far as divulgence of \ninformation under","quote_sha256":"7cd778451f2ef2e9eec41a0ea0a90deb48bd1a25e72df58fca1941a5d42a153a","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-4e887782d06ddd69d8a6","source":"pk-code-f40603913b933194","target":"pk-code-e4bc57d936456289","target_candidates":["pk-code-e4bc57d936456289"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866474,"character_end":866511,"quote":"Foreign Exchange Regulation Act, 1947","quote_sha256":"d926623a21c6703abec5236267323b6f5a57236d35d2299ac019801893539a5f","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866304,"character_end":866741,"quote":"overrides all conflicting provisions contained in the Protection of \nEconomic Reforms Act, 1992 (XII of 1992), the Banking Companies \nOrdinance, 1962 (LVII of 1962), the Foreign Exchange Regulation Act, 1947 \n(VII of 1947) and the regulations made under the State Bank of Pakistan Act, \n1956 (XXXIII of 1956), if any, on the subject, in so far as divulgence of \ninformation under section 165 is concerned.] \n \n15[(1A) Every person involv","quote_sha256":"865cf66dddefd660bd5e0a53b4fb3c9cb28030aa2b8444b562a3ec917934a81d","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-2f4dcaff1ad3e4633557","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873447,"character_end":873480,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873277,"character_end":873710,"quote":"ance.] \n  \n1[165A.  Furnishing of information by banks.— (1) Notwithstanding anything \ncontained in any law for the time being in force including but not limited to the \nBanking Companies Ordinance, 1962 (LVII of 1962), the Protection of Economic \nReforms Act, 1992 (XII of 1992), the Foreign Exchange Regulation Act, 1947 (VII \nof 1947) and the regulations made under the State Bank of Pakistan Act, 1956 \n(XXXIII of 1956), if any, ","quote_sha256":"4a8baad8901e6968085e8eb7593e52843e388cf36e128460b4aec739136762ca","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bc1958758251e4daa47c","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-809f83deba864564","punjab-code-07a88e5df3f6aee2"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873501,"character_end":873542,"quote":"Protection of Economic \nReforms Act, 1992","quote_sha256":"5f80e1e8c66d862676537276655fd47d92c0fccaea2d5b37c32824b14463dc77","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873331,"character_end":873772,"quote":".— (1) Notwithstanding anything \ncontained in any law for the time being in force including but not limited to the \nBanking Companies Ordinance, 1962 (LVII of 1962), the Protection of Economic \nReforms Act, 1992 (XII of 1992), the Foreign Exchange Regulation Act, 1947 (VII \nof 1947) and the regulations made under the State Bank of Pakistan Act, 1956 \n(XXXIII of 1956), if any, on the subject every banking company shall make \narrangements ","quote_sha256":"a2a03916b029198a14c2814519ab0297235b8a3e8cd2feabd5981fd7ead12b09","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d21c29179fe16f48557e","source":"pk-code-f40603913b933194","target":"pk-code-e4bc57d936456289","target_candidates":["pk-code-e4bc57d936456289"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873562,"character_end":873599,"quote":"Foreign Exchange Regulation Act, 1947","quote_sha256":"d926623a21c6703abec5236267323b6f5a57236d35d2299ac019801893539a5f","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873392,"character_end":873829,"quote":" time being in force including but not limited to the \nBanking Companies Ordinance, 1962 (LVII of 1962), the Protection of Economic \nReforms Act, 1992 (XII of 1992), the Foreign Exchange Regulation Act, 1947 (VII \nof 1947) and the regulations made under the State Bank of Pakistan Act, 1956 \n(XXXIII of 1956), if any, on the subject every banking company shall make \narrangements to provide to the Board in the prescribed form and manner","quote_sha256":"9a8ef2719d8c39b55ef4b43fb4d83466ede317f181fcd597dc5d787c0496b703","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-01e08a2441872a718a79","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876597,"character_end":876630,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876427,"character_end":876860,"quote":" information by financial institutions including banks.— (1) \nNotwithstanding anything contained in any law for the time being in force including \nbut not limited to the Banking Companies Ordinance, 1962 (LVII of 1962), the \nProtection of Economic Reforms Act,1992 (XII of 1992), the Foreign Exchange \nRegulation Act, 1947 (VII of1947) and any regulations made under the State Bank \nof Pakistan Act,1956 (XXXIII of 1956) on the subje","quote_sha256":"2c2b210eaf4179a35b350009007c4fb7f0da529b0eef17effc40b24305314b75","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ac6bec81f8c11e46118e","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-809f83deba864564","punjab-code-07a88e5df3f6aee2"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876652,"character_end":876691,"quote":"Protection of Economic Reforms Act,1992","quote_sha256":"1c3336e640d1d007296e8fb55fdbff0f88528a848fd4509ccd6c7b3e0a8957db","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876482,"character_end":876921,"quote":"— (1) \nNotwithstanding anything contained in any law for the time being in force including \nbut not limited to the Banking Companies Ordinance, 1962 (LVII of 1962), the \nProtection of Economic Reforms Act,1992 (XII of 1992), the Foreign Exchange \nRegulation Act, 1947 (VII of1947) and any regulations made under the State Bank \nof Pakistan Act,1956 (XXXIII of 1956) on the subject, every financial institution \nshall make arrangements to p","quote_sha256":"c007de1a51b5f5948fe0a5ab4d44ba329a5b080e39f8d018907dbde952af4684","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ec404e18caf06359b811","source":"pk-code-f40603913b933194","target":"pk-code-e4bc57d936456289","target_candidates":["pk-code-e4bc57d936456289"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876711,"character_end":876749,"quote":"Foreign Exchange \nRegulation Act, 1947","quote_sha256":"52f3ddcbd1c37b6d56c6f5e7e385ecec5f1f7eafecfa161ef4484a7e5de35e4e","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876541,"character_end":876979,"quote":"e time being in force including \nbut not limited to the Banking Companies Ordinance, 1962 (LVII of 1962), the \nProtection of Economic Reforms Act,1992 (XII of 1992), the Foreign Exchange \nRegulation Act, 1947 (VII of1947) and any regulations made under the State Bank \nof Pakistan Act,1956 (XXXIII of 1956) on the subject, every financial institution \nshall make arrangements to provide information regarding non-resident3[or any \nother r","quote_sha256":"8fce3533b5ebb7827eab384b40bbba6310233662e1f571cf3807002d40d5d7cb","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7f37d74d3bb24d57900f","source":"pk-code-f40603913b933194","target":"pk-code-b27fd0da325afbdb","target_candidates":["pk-code-b27fd0da325afbdb"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":900473,"character_end":900493,"quote":"Securities Act, 2015","quote_sha256":"5fd15c419aa133da88977d6709faa2bf523b81903e38f9e3ddf0dccad26f5506","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":900303,"character_end":900723,"quote":"ettlement Company Limited, in book-entry \nform through an establishment licensed by the Securities and Exchange \nCommission of Pakistan as a central depository under the Securities Act, 2015 (III \nof 2015), in lieu of payment to be made through issuance of cheques or bank debit \nadvice. \n \n(2) \nThe Board shall issue a promissory note to FBR Refund Settlement \nCompany Limited, hereinafter referred to as the company, i","quote_sha256":"b4fa9b208ef4e52a3ef93cfb5ed0f0eacb7bcc3ed60d3a233c95d9112ba2040f","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f051e702dc884e3a9a45","source":"pk-code-f40603913b933194","target":"pk-code-86a27fd050b3680d","target_candidates":["pk-code-86a27fd050b3680d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":915393,"character_end":915419,"quote":"Emigration Ordinance, 1979","quote_sha256":"d3f4ad7d2530107c16a7e6908a10de937084d213758d214e04e70a0cf5a784a9","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":915223,"character_end":915649,"quote":"in any law for the time being in force, including \nbut not limited to the National Database and Registration Authority Ordinance, \n2000 (Ordinance VIII of 2000), and the Emigration Ordinance, 1979(Ordinance \nXVIII of 1979), arrangements shall be made to provide real-time access of \ninformation and database to the Board in the prescribed form and manner by- \n \n(a) the National Database and Registration Authority with respec","quote_sha256":"776b6f2fb530c6b7f7978670e320ef942874fb750b2dcbb64a1ff9ca61c81520","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b800c59e5d2f41defdcf","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918440,"character_end":918473,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918270,"character_end":918703,"quote":"ing and tax information related to high-risk \npersons. — (1) Notwithstanding anything contained in any law for the time being \nin force, including but not limited to the Banking Companies Ordinance, 1962 (LVII \nof 1962), section 216 of this Ordinance and any regulations made under the State \nBank of Pakistan Act,1956 (XXXIII of 1956), —  \n \n                                            \n1 Section 175AA inserted by the Finance Act, ","quote_sha256":"6e915905254af7212af7a5473f15d06a49480f937d846e9b928688207fad0380","reader_fragment":"p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bc9d3298811db1cd128e","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":924641,"character_end":924683,"quote":"Cost and \nManagement Accountants Act, 1966","quote_sha256":"e072ca0fb2b726c9d1274b8e98a9f60098134866b67acd12b7c746896e170256","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":924471,"character_end":924913,"quote":"information in the control of the person 1[; “or”] \n \n2[(c)  the firm of chartered accountants 3[ 4[ ] or a firm of cost and \nmanagement accountants as defined under the Cost and \nManagement Accountants Act, 1966 (XIV of 1966)], as appointed by \nthe 5[Board or the Commissioner], to conduct audit under section 177, \nfor any tax year, may with the prior approval of the Commissioner \nconcerned, enter the business premises of a taxpayer, 6[  ","quote_sha256":"43466adb12e12505ea4e7a209ee730772795c4a6089c18f061da3a37b084f26e","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-52d97622fa7d58d28d08","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":927244,"character_end":927273,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":927074,"character_end":927503,"quote":"s necessary to copy the information required. \n \n \n(4) \nFor the purposes of this section, the Commissioner shall have the \nsame powers as are vested in a Court under the Code of Civil Procedure, 1908 \n(Act V of 1908), in respect of the following matters, namely: — \n \n(a) \nenforcing the attendance of any person and examining the \nperson on oath or affirmation; \n \n(b) \ncompelling the production of any accounts, records, compute","quote_sha256":"0c0f17be2e1f6ea3ba658e75a2ae0e0047969e416675e5a79e512077f8480b48","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d7517004bcd8153dd683","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935298,"character_end":935340,"quote":"Cost and Management \nAccountants Act, 1966","quote_sha256":"419df857c5a3bffdb0eac3c5c8d502315b066d0b38b894058f10e0e85e689700","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935128,"character_end":935570,"quote":"irm of Chartered Accountants as defined \nunder the Chartered Accountants Ordinance, 1961 (X of 1961) 8[or a firm of Cost \nand Management Accountants as defined under the Cost and Management \nAccountants Act, 1966 (XIV of 1966)], or a firm of Cost and Management \nAccountants as defined under the Cost and Management Accountants Act, 1966 \n                                            \n1 Sub-section (3) omitted by the Finance Act, 2010. The om","quote_sha256":"956c1ec14102531f64f9b5086f048051b24eba2106f71a3839354781c0932467","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-88bd1d69babcec60c4e4","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935424,"character_end":935465,"quote":"Cost and Management Accountants Act, 1966","quote_sha256":"2b87469f514bc1250cbe7daf2720c97404c60c8f53b8f05011e1a40c305d723d","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935254,"character_end":935695,"quote":"Management Accountants as defined under the Cost and Management \nAccountants Act, 1966 (XIV of 1966)], or a firm of Cost and Management \nAccountants as defined under the Cost and Management Accountants Act, 1966 \n                                            \n1 Sub-section (3) omitted by the Finance Act, 2010. The omitted sub-section (3) read as follows: \n \n“(3)  \nThe Board shall keep the criteria confidential.” \n2 Sub-section (4) omitted ","quote_sha256":"c5df48746d2723c4cd1d90b7af8dbbab90088f914eafbe297209d86978b4c284","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-00e86901011dddb89fc5","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939581,"character_end":939623,"quote":"Cost \nand Management Accountants Act, 1966","quote_sha256":"56eb14ae3e1be7eefbaa0ff0baaabfb8f26238f623bea78a7cf67e8726e0d311","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939411,"character_end":939853,"quote":" of chartered accountants as defined under the Chartered \nAccountants Ordinance, 1961 (X of 1961); \n \n(c)  a firm of cost and management accountants as defined under the Cost \nand Management Accountants Act, 1966 (XIV of 1966); or \n \n                                            \n1Inserted by the Finance Act, 2009. \n2The  words “selected for audit by the Commissioner or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Bo","quote_sha256":"05e967070d33fe1a2e8b1b3776aef474e2dda09961e7a711e3df3e1e542e88e3","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c5ddd93b126685f674dc","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1010125,"character_end":1010157,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009955,"character_end":1010387,"quote":"tment, have the jurisdiction to try exclusively an offence punishable \nunder this Part other than an offence referred to in section 198.] \n \n7[(1B) The provisions of the Code of Criminal Procedure, 1898 (Act V of \n1898), except those of Chapter XXXVIII, thereof shall apply to the proceedings of \nthe court of a Special Judge and, for the purposes of the said provisions, the court \nof Special Judge shall be deemed to be a Court of","quote_sha256":"8fbca08931c796f3be6efb137f9157df26605c95d4a07c150cb3b4ec2af9b109","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-fb1b01d98c76708645a8","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013264,"character_end":1013295,"quote":"Code of Criminal Procedure 1898","quote_sha256":"8d8e013063c1bc56c0ce2d3009435c9ac98a21d8b172e0daae7246086d5697e3","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013094,"character_end":1013525,"quote":"der of a Special Judge shall lie to the respective High Court of a Province within \nthirty days of the passing of the order and it shall be heard as an appeal under the \nCode of Criminal Procedure 1898 (Act V of 1898) by a single Judge of the High \nCourt.] \n \n4[203B. Power to arrest and prosecute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-sect","quote_sha256":"ee79c1da4592c7e39c105a4557019a70c21078192c413587a367e3d4cbf85b11","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9c93a7abc5fe610da433","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014367,"character_end":1014399,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014197,"character_end":1014624,"quote":"he Board and the senior most member of \nthe Board.  \n  \n(3) All arrests made under this Ordinance shall be carried out in accordance \nwith the relevant provisions of the Code of Criminal Procedure, 1898 (Act V of \n1898).  \n   \n                                            \n1Inserted by Finance Act, 2010. \n2Inserted by Finance Act, 2010. \n3Inserted by Finance Act, 2010. \n4 Sections 203B to 203I added by the Finance Act, 2021. ","quote_sha256":"f3c29bb347c1b41eb7bd931fd1d6fe8d7a4c808d9a11bd6ad8c7f61e8d3b7e97","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-edba021d8ff6405db893","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1019525,"character_end":1019557,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1019200-1020800-c1be55d5f613d1f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1019200-1020800-c1be55d5f613d1f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1019355,"character_end":1019787,"quote":" an inquiry under sub-section (6), an officer of Inland \nRevenue shall exercise the same powers as are exercisable by an officer in charge \nof a police station under the Code of Criminal Procedure, 1898 (Act V of 1898), but \nsuch officer shall exercise such powers subject to the foregoing provisions of this \nsection while holding an inquiry under this Ordinance.  \n  \n(8) If an officer of Inland Revenue, after holding an inquiry ","quote_sha256":"e5cd1a094d41e19d4b33d37dd8888fabf1e36ed53f7ab2e36f847d865f02645b","reader_fragment":"p-r-2b2ba404-1019200-1020800-c1be55d5f613d1f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1019200-1020800-c1be55d5f613d1f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f0054147218fd41f3fa7","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1021835,"character_end":1021867,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1021665,"character_end":1022097,"quote":"\n(12) Magistrate of the first class may record any statement or confession \nduring inquiry under this Ordinance, in accordance with the provisions of section \n164 of the Code of Criminal Procedure, 1898 (Act V of 1898).  \n  \n(13) Without prejudice to the foregoing provisions of this section, Board, with \nthe approval of the Federal Minister-in-charge, may, by notification in the official \nGazette, authorize any other officer wor","quote_sha256":"aa41ea541aa83eea6fe02c2ed70a09ee5aa2dcb0942468ccb02c52a65f60832f","reader_fragment":"p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-497d7413b4ac37d77cc2","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1024812,"character_end":1024844,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1024642,"character_end":1025074,"quote":"or a Magistrate or an officer holding inquiry under sub-\nsection (3) may hold such inquiry, as early as possible, in accordance with the \nprovision of section 202 of the Code of Criminal Procedure, 1898 (Act V of 1898).  \n  \n203F. Special Judge, etc. to have exclusive jurisdiction.— Notwithstanding \nanything contained in this Ordinance or in any other law for the time being in force \nno,–  \n  \n(a)   court other than the Special ","quote_sha256":"0ac12142a174ad3982af7e8e35f42d39498be1b1ffb92db9aba94e8609328bc6","reader_fragment":"p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f7301be4b4e03babe19b","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1026012,"character_end":1026044,"quote":"Code of Criminal procedure, 1898","quote_sha256":"4b3d0dca05ed2e389ba31a06cbc0ab004697f9594e3d7e8104ebf177f2737e83","reader_fragment":"p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1025853,"character_end":1026274,"quote":"\f\nChapter X – Procedure__________________________________ \n \n410 \n \n203G. Provisions of Code of Criminal Procedure, 1898, to apply.— (1) The \nprovision of the Code of Criminal procedure, 1898 (Act V of 1898), so far as they \nare not inconsistent with the provisions of this Ordinance, shall apply to the \nproceedings of the court of a Special Judge and such court shall be deemed to be \na court of Sessions for the purpos","quote_sha256":"03336c51d5717ce39ee0d1adf23986dc38da632dd9941a07fb88c9a4071f5d22","reader_fragment":"p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8eb942575eae77367218","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1026540,"character_end":1026573,"quote":"Code of Criminal Procedure, \n1898","quote_sha256":"011a75ab4964ff7c7d7d2f1e8f050cae687b1ad7ab42cfb316f533c244abf096","reader_fragment":"p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1026370,"character_end":1026803,"quote":"le and with the necessary \nmodifications, shall apply to the trial of cases by the Special Judge under this \nOrdinance.  \n  \n(2) For the purposes of sub-section (1), the Code of Criminal Procedure, \n1898 (Act V of 1898), shall have effect as if an offence punishable under this \nOrdinance were one of the offences referred to in sub-section (1) of section 337 of \nthe said Code.  \n  \n203H. Transfer of cases.—(1) Where more than one ","quote_sha256":"f3e71f827f7031b2040d75f7a9604b71e27029a1bb90367c16851251dcc10068","reader_fragment":"p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1025600-1027200-7780faa8e822b8ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-6b7f7fa4e414e3d5518c","source":"pk-code-f40603913b933194","target":"pk-code-e2632d2fe1ec0c57","target_candidates":["pk-code-e2632d2fe1ec0c57"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082232,"character_end":1082271,"quote":"National Accountability Ordinance, 1999","quote_sha256":"1268f0ece87e5948dfcf2debfa0fc5c61011badba00d6e888d4f5027d73fb032","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082062,"character_end":1082501,"quote":"as provided in this Ordinance may \ndisclose any such particulars. \n \n \n5[(2) Notwithstanding anything contained in the Qanun-e-Shahadat, 1984 \n(P.O. No. 10 of 1984), the National Accountability Ordinance, 1999 (XVIII of 1999), \n                                            \n1The words “or persons or class of persons (hereinafter called ‘filer’),” omitted through Finance Act, 2019. \n2The word “filer” substituted by “person” through Financ","quote_sha256":"14eb2d5244c331221b100cca5ea0db5bfb9e741ef3290182c56054f73e6da5fe","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-401ff172da75e9077d99","source":"pk-code-f40603913b933194","target":"pk-code-a35e1c15e60e5ad1","target_candidates":["pk-code-a35e1c15e60e5ad1"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084063,"character_end":1084104,"quote":"Right of Access \nto Information Act, 2017","quote_sha256":"4af7afa4ffa6144fa643f0e9b79da181cca8f0cda9bafa87ba4f6022046d5c5b","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1083927,"character_end":1084334,"quote":"\f\nChapter XI – Administration______________________________ \n \n430 \n \nthe Federal Investigation Agency Act, 1974 (VIII or 1975) and the Right of Access \nto Information Act, 2017 (XXXIV of 2017), or any other law for the time being in \nforce, no court or any other authority shall, save as provided in the Ordinance, \nrequire any public servant to produce before it any return, accounts, or documents \ncontai","quote_sha256":"a399ef8817e2feb5960568110821f80f0031ee30cb8ccaea431fc5c1ce7ddb38","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-08571656a3a0abe4788b","source":"pk-code-f40603913b933194","target":"pk-code-4bc1d66bbf7d801a","target_candidates":["pk-code-4bc1d66bbf7d801a"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084456,"character_end":1084507,"quote":"Voluntary Declaration of Domestic \nAssets Act, 2018","quote_sha256":"3b2c7aab9f8ce481f35d13977ee76b268abd876c04c6dcbf8af1ed6817b11434","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084286,"character_end":1084737,"quote":"re it any return, accounts, or documents \ncontained in, or forming a part of the records relating to any proceedings under the \nOrdinance, or declarations made under the Voluntary Declaration of Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018 or \nthe Assets Declaration Act, 2019 or any records of the Income Tax Department \ngenerally, or any part thereof, or to give evidence before it in respect thereof;] \n \n","quote_sha256":"06fca2e13058571e40d99e19092ec51c56b1ebbea4f2f9ee6710278f931ea6bb","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a7addbadf2d6b9ebe6d3","source":"pk-code-f40603913b933194","target":"pk-code-e70fc1c1f57b2e38","target_candidates":["pk-code-e70fc1c1f57b2e38"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084513,"character_end":1084568,"quote":"Foreign Assets (Declaration and Repatriation) Act, 2018","quote_sha256":"7a0cb179d1b6da42da606e2bc7d657878eeb455da84e14063010f34fe22f728b","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084343,"character_end":1084798,"quote":"r forming a part of the records relating to any proceedings under the \nOrdinance, or declarations made under the Voluntary Declaration of Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018 or \nthe Assets Declaration Act, 2019 or any records of the Income Tax Department \ngenerally, or any part thereof, or to give evidence before it in respect thereof;] \n \n \n \n(3) \nNothing contained in sub-section (1) shall preclude ","quote_sha256":"6bd29152b2ab09f4b844cb78efc90b051f358ae2ac5dd7ff3fad8996296058c7","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-edd70774e025ec09e9ec","source":"pk-code-f40603913b933194","target":"pk-code-3a9accac3a0a8262","target_candidates":["pk-code-3a9accac3a0a8262"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084577,"character_end":1084605,"quote":"Assets Declaration Act, 2019","quote_sha256":"f4630aace00c997041bb6c419c989e0640ca1a07a68c69eb62b8b539b419a825","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084407,"character_end":1084835,"quote":"r the \nOrdinance, or declarations made under the Voluntary Declaration of Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018 or \nthe Assets Declaration Act, 2019 or any records of the Income Tax Department \ngenerally, or any part thereof, or to give evidence before it in respect thereof;] \n \n \n \n(3) \nNothing contained in sub-section (1) shall preclude the disclosure of \nany such particula","quote_sha256":"787bd378577d9d5d0c4001099164c530134e71c6135e16bcc44d343539bccd13","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-05cc32e41a85281d3ec2","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-14d561cd9a37cb65","punjab-code-7c3e3770e766d84d"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086780,"character_end":1086795,"quote":"Stamp Act, 1899","quote_sha256":"27dbb3c297d2c9e324fb84439f23e4ae4020b7b72394be2f854e17403b8039d3","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086610,"character_end":1087025,"quote":", as may be \nnecessary for the purpose of enabling its duty to exercise such \npowers;  \n \n(h) \noccasioned by the lawful exercise by a public servant of powers \nunder the Stamp Act, 1899 (II of 1899) to impound an \ninsufficiently stamped document;  \n \n(i) \nto the State Bank of Pakistan to enable it to compile financial \nstatistics of international investment and balance of payment; \n \n(j) \nas may be required by a","quote_sha256":"165ccdfe2eb40029c66326ac3cf60d765ace8a5138d1ac248d4cd6a623b92e8d","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1aac736eb93398241ef4","source":"pk-code-f40603913b933194","target":"pk-code-e4bc57d936456289","target_candidates":["pk-code-e4bc57d936456289"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087083,"character_end":1087120,"quote":"Foreign Exchange Regulation Act, 1947","quote_sha256":"d926623a21c6703abec5236267323b6f5a57236d35d2299ac019801893539a5f","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086913,"character_end":1087350,"quote":"ompile financial \nstatistics of international investment and balance of payment; \n \n(j) \nas may be required by any order made under sub-section (2) of \nsection 19 of the Foreign Exchange Regulation Act, 1947 (VII of \n1947), or for the purposes of any prosecution for an offence \nunder section 23 of that Act;  \n                             \n(k) \nto the Securities and Exchange Commission or the Monopolies \nControl Authority for the purp","quote_sha256":"cc7a2846773333815edbf9fb5eb500f73a527ff15056a8b715fc0a1ae6ba55f9","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-34e71e3e03df9992e467","source":"pk-code-f40603913b933194","target":"pk-code-90d95589d991b285","target_candidates":["pk-code-90d95589d991b285"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087362,"character_end":1087402,"quote":"Securities and \nExchange Ordinance, 1969","quote_sha256":"2464cb39bf382d0a266da5cdb10193cfa6ddcbe02bed1ec50b7027d31efb9fb9","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087192,"character_end":1087632,"quote":"under section 23 of that Act;  \n                             \n(k) \nto the Securities and Exchange Commission or the Monopolies \nControl Authority for the purposes of the Securities and \nExchange Ordinance, 1969 (XVII of 1969), the Monopolies and \nRestrictive Trade Practices (Control and Prevention) Ordinance, \n1970 (VI of 1970), the 3[Companies Act, 2017 (XIX of 2017)] or \nthe Securities and Exchange Commission of Pakistan Act, \n1997, a","quote_sha256":"732778cbbe71aec1bc7d49ed74ebe58362eb6475c9ff2ab6e31c0e413947559e","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-fdb96d657856e815b5c6","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087529,"character_end":1087548,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087359,"character_end":1087778,"quote":"he Securities and \nExchange Ordinance, 1969 (XVII of 1969), the Monopolies and \nRestrictive Trade Practices (Control and Prevention) Ordinance, \n1970 (VI of 1970), the 3[Companies Act, 2017 (XIX of 2017)] or \nthe Securities and Exchange Commission of Pakistan Act, \n1997, as the case may be; \n \n4[(ka) \nEmployees Old Age Benefit Institution in respect of information \nregarding salaries in statements furnished under se","quote_sha256":"ac3b2a45777f22459a6d81f31d5631695aa857fb5de2f6b99de9a69ca193f7e1","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-0e0b35ae5ef6960e7905","source":"pk-code-f40603913b933194","target":"pk-code-4a4e5a575a9c632c","target_candidates":["pk-code-4a4e5a575a9c632c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087572,"character_end":1087629,"quote":"Securities and Exchange Commission of Pakistan Act, \n1997","quote_sha256":"9a5fbcd51fe21d30714531fa7e34f04feb6d46900e3297309ad432cd56cef388","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087402,"character_end":1087859,"quote":" (XVII of 1969), the Monopolies and \nRestrictive Trade Practices (Control and Prevention) Ordinance, \n1970 (VI of 1970), the 3[Companies Act, 2017 (XIX of 2017)] or \nthe Securities and Exchange Commission of Pakistan Act, \n1997, as the case may be; \n \n4[(ka) \nEmployees Old Age Benefit Institution in respect of information \nregarding salaries in statements furnished under section 165;] \n \n5[   ] \n \n6[     ] \n  \n7[(kc)  \nto National Database and Registrat","quote_sha256":"6861e6d1272b4882fe2e1878b5030891de9abc46fe4ff921ad60b90165c7c520","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-92ff6fb32b3070138b90","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088310,"character_end":1088335,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088140,"character_end":1088565,"quote":"uted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(kb) to Na","quote_sha256":"dd2b8e1ece3424e79aaa49089b52397c02f0851d692bcdd3351950da880a06a1","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c7331246421bf5d32a8f","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-bd227b13c09b48ba","punjab-code-cbf0fc76ccb405c6"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1089498,"character_end":1089523,"quote":"Pakistan Penal Code, 1860","quote_sha256":"eb8fcc98bf272dc50b3bbb7b011c22ff25a05ee0aa47d4cc2b8b5efa8d90e6dc","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1089328,"character_end":1089753,"quote":"ority is a party which relates \nto any matter arising out of any proceedings under this \nOrdinance;  \n \n(n) \nfor the purposes of a prosecution for any offence under the \nPakistan Penal Code, 1860 (XLVI of 1860), in respect of any \nsuch statement, returns, accounts, documents, evidence, \naffidavit or deposition, or for the purposes of a prosecution for \nany offence under this Ordinance;  \n \n(o) \nrelevant to any inquiry int","quote_sha256":"3d71fa829c90834d427cec176cca3421044673778e8261de3e0c9a57284bf582","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7f174aebe2b5b90158d0","source":"pk-code-f40603913b933194","target":"pk-code-d18b7aa04ec1544d","target_candidates":["pk-code-d18b7aa04ec1544d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090933,"character_end":1091002,"quote":"Establishment of the Office of Federal Tax Ombudsman \nOrdinance, 2000","quote_sha256":"bfd2b5f842f8c36639de7a9ace022f9bf4b0ed8bc499849b7f2c45e32aaa6cfb","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090808,"character_end":1091232,"quote":"\f\nChapter XI – Administration______________________________ \n \n433 \n \n(r) \nto the Federal Tax Ombudsman appointed under the \nEstablishment of the Office of Federal Tax Ombudsman \nOrdinance, 2000 (XXXV of 2000) 1[; or] \n \n2[(s) \nto the Financial Monitoring Unit (FMU) for the purpose of \nperforming functions as laid down in the Anti-Money Laundering \nAct, 2010 (VII of 2010)] 3[; or \n \n (t)     in respect of any high-level ","quote_sha256":"98383c52d106410593ec6fc6940762e61d053485c49f61e0e62ad29bc685f9a7","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-52c674be390263f195b0","source":"pk-code-f40603913b933194","target":"pk-code-e2632d2fe1ec0c57","target_candidates":["pk-code-e2632d2fe1ec0c57"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091563,"character_end":1091602,"quote":"National Accountability Ordinance, 1999","quote_sha256":"1268f0ece87e5948dfcf2debfa0fc5c61011badba00d6e888d4f5027d73fb032","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091393,"character_end":1091832,"quote":"are \nbeneficial owner:  \n \nProvided that nothing in clause (t) shall apply to those \nwho are expressly excepted under clause (iv) of sub-section (m) \nof section 5 of the National Accountability Ordinance, 1999 \n(Ordinance No. XVIII of 1999).  \n \nExplanation.— \n\"High-level \npublic \nofficials\" \nmean \npolitically exposed persons as defined by a rule, regulation, \nexecutive order or instrument; or under any law for the time \nbeing in force","quote_sha256":"79e5076461686950af81524470085afeea916d5d3a6c018d1d1e744b9dd48db8","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5cc28dbff12a1ea1ca89","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097725,"character_end":1097754,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097555,"character_end":1097984,"quote":"(2)] or to the individual’s usual or \nlast known address in Pakistan; 5[    ] \n(c) \nserved on the individual in the manner prescribed for service of a \nsummons under the Code of Civil Procedure, 1908 (V of 1908) \n 6[; or] \n7[(d) served on the individual electronically in the prescribed \nmanner.] \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The word","quote_sha256":"c03fe26ff6ccad8358c342a52406fc3fb8729a1b5fb13189a293251e8e18f8e8","reader_fragment":"p-r-2b2ba404-1096000-1097600-34cf77f16327bbb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1096000-1097600-34cf77f16327bbb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-de58fd8a086c184bf368","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1099674,"character_end":1099703,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1099504,"character_end":1099933,"quote":"red post to any \noffice or place of business of the person in Pakistan; 1[    ] \n \n(c) \nserved on the person in the manner prescribed for service of a \nsummons under the Code of Civil Procedure, 1908 (V of 1908) \n2[; or] \n \n3[(d) served on the 4[person] electronically in the prescribed manner.] \n \n \n(3) \nWhere an association of persons is dissolved, any notice, order or \nrequisition required to be served under this Ordinance ","quote_sha256":"7001921599ea660b474a147c3c40ba79c52b054460f080a96d672b1c0a02cae6","reader_fragment":"p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1763b5a9ac1dfaa8257a","source":"pk-code-f40603913b933194","target":"pk-code-046946b77c9c8138","target_candidates":["pk-code-046946b77c9c8138"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110169,"character_end":1110211,"quote":"Cost \nand Management Accountants Act, 1966","quote_sha256":"56eb14ae3e1be7eefbaa0ff0baaabfb8f26238f623bea78a7cf67e8726e0d311","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1109999,"character_end":1110441,"quote":") \na chartered accountant within the meaning of the Chartered \nAccountants Ordinance, 1961 (X of 1961);  \n(b) \na cost and management accountant within the meaning of the Cost \nand Management Accountants Act, 1966 (XIV of 1966); or \n(c) \na member of any association of accountants recognised for the \npurposes of this section by the 5[Board]; and \n \n“income tax practitioner” means a person who is registered as such by \nthe 6[Board], being a ","quote_sha256":"b18bb383586e8b6954dc72fd2c8de2a6942cf0639a5ee3c7ea9b489ce0bc2878","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5bc55919b1a2cd628876","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-bd227b13c09b48ba","punjab-code-cbf0fc76ccb405c6"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111554,"character_end":1111579,"quote":"Pakistan Penal Code, 1860","quote_sha256":"eb8fcc98bf272dc50b3bbb7b011c22ff25a05ee0aa47d4cc2b8b5efa8d90e6dc","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111384,"character_end":1111809,"quote":"ation______________________________ \n \n441 \n \n(Appeals) or Appellate Tribunal shall be treated as judicial proceedings within the \nmeaning of sections 193 and 228 of the Pakistan Penal Code, 1860 (Act XLV of \n1860), and for the purposes of section 196 of the Pakistan Penal Code, 1860 (Act \nXLV of 1860). \n \n225.  Proceedings against companies under liquidation. —Notwithstanding \nanything contained in 1[section 310 of the C","quote_sha256":"0814475a7a817c1f55de960f3f0760791327f438e69786fb1f4fea9d09430af7","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-f1c72d0e6f4050d25f7e","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-bd227b13c09b48ba","punjab-code-cbf0fc76ccb405c6"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111643,"character_end":1111668,"quote":"Pakistan Penal Code, 1860","quote_sha256":"eb8fcc98bf272dc50b3bbb7b011c22ff25a05ee0aa47d4cc2b8b5efa8d90e6dc","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111473,"character_end":1111898,"quote":"eated as judicial proceedings within the \nmeaning of sections 193 and 228 of the Pakistan Penal Code, 1860 (Act XLV of \n1860), and for the purposes of section 196 of the Pakistan Penal Code, 1860 (Act \nXLV of 1860). \n \n225.  Proceedings against companies under liquidation. —Notwithstanding \nanything contained in 1[section 310 of the Companies Act, 2017 (XIX of 2017)], \nleave of the Court shall not be required for continui","quote_sha256":"9f280fb56f5216905889d597882924c1e3d41fb4e5268bb849254c8e2fdb48ad","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9fdffe627fd124a19435","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111808,"character_end":1111827,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111638,"character_end":1112057,"quote":" the Pakistan Penal Code, 1860 (Act \nXLV of 1860). \n \n225.  Proceedings against companies under liquidation. —Notwithstanding \nanything contained in 1[section 310 of the Companies Act, 2017 (XIX of 2017)], \nleave of the Court shall not be required for continuing with or commencing any \nproceeding under this Ordinance against a company in respect of which a winding \nup order has been made or Provisional Liquidator ap","quote_sha256":"20697a88c2a5a38408e89f447f85e5b232af24771581565401f9b963938cdaf0","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c04575e70e418eadde92","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113232,"character_end":1113257,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113062,"character_end":1113487,"quote":"ed] under \nthis Ordinance, and no prosecution, suit or other proceedings shall be made \n                                            \n1 The expression “section 316 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n2Clause (b) substituted by the Finance Act, 2010. The substituted clause (b) read as follows: \n“(b) in the case of an assessment or other proceeding under this Ordinance, t","quote_sha256":"d4f1e53d14fb0a86669750f5aa562f360b30e5a046aebb19a33b1f2df4be8ec8","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-2332ab0f4906665a6309","source":"pk-code-f40603913b933194","target":"pk-code-5a70bedf0ee02f2f","target_candidates":["pk-code-5a70bedf0ee02f2f"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1385106,"character_end":1385131,"quote":"Provident Funds Act, 1925","quote_sha256":"ed9a3c53c3201d5f30a0d28fdf3db1417941e9c09167dbbe4fd4b39bc83e7f9d","reader_fragment":"p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1384936,"character_end":1385361,"quote":" Armed Forces of Pakistan or an employee of the Federal \nGovernment or a Provincial Government. \n \n2[   ] \n \n3[  ] \n \n(22) Any payment from a provident fund to which the Provident Funds Act, 1925 \n(XIX of 1925) applies. \n \n(23) The accumulated balance due and becoming payable to an employee \nparticipating in a recognized provident fund.  \n \n4[(23A) the accumulated balance upto 5[50]% received from the voluntary pension \ns","quote_sha256":"00e8aea37c7cbfb1e62155ba368af7907bb0a8419f56e9bb44943d2b862268b9","reader_fragment":"p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-6efeda77be45a287bd30","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386755,"character_end":1386780,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386585,"character_end":1387010,"quote":"m an annuity or annuities issued upto 30th June, 2005 by \nthe State Life Insurance Corporation of Pakistan or a life insurance company registered under section \n3 of the Insurance Ordinance, 2000 (XXXIX of 2000): \n \nProvided that this clause shall not apply to so much of the income received by a person from \nan annuity or annuities which, together with the income from any annuity or annuities referred to in \nclause (20), ","quote_sha256":"3b7369d5c61bd34c45ce16f6576c112042ae52f8cc96ef222945ef0f98b95b5e","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-fd8dad329e9ed3cf5f4f","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-f01435c56242e7d8","punjab-code-c28b476f3b65a2af"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1390650,"character_end":1390702,"quote":"Companies \nProfits (Workers Participation) Act, 1968","quote_sha256":"3e9b93345dbb7e5b3b74336e6941e1a9c754e3287341e5856bd6765262389f3d","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1390480,"character_end":1390932,"quote":"________ \n560 \n \n1[  ] \n \n(26) Any income of a person representing the sums received by him as a worker \nfrom out of the Workers Participation Fund established under the Companies \nProfits (Workers Participation) Act, 1968 (XII of 1968). \n \n2[  ] \n \n3[  ] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n \n7[    ] \n                                            \n1 Sub-clause (iv) omitted by the Finance Act, 2008. The omitted sub-clause (iii) read as follows: \n“(iv)  in the","quote_sha256":"3c8cbc0bbd17d07996e5a7eedee48fb2f9cca6d25b4b60e0a1f2ed36be35c7b4","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ae99af7f07320cc84542","source":"pk-code-f40603913b933194","target":"pk-code-0ce240ba38c42ac5","target_candidates":["pk-code-0ce240ba38c42ac5"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1394155,"character_end":1394209,"quote":"Newspaper Employees (Conditions \nof Service) Act, 1973","quote_sha256":"6f657dc8add504c9f5e44528234885d8ae7a45d88e78742e925a03a9447b7dcb","reader_fragment":"p-r-2b2ba404-1393600-1395200-8004b30e449d011b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1393600-1395200-8004b30e449d011b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1393985,"character_end":1394439,"quote":"a newspaper employee representing Local Travelling \nAllowance paid in accordance with the decision of the Third Wage Board for \nNewspaper Employees constituted under the Newspaper Employees (Conditions \nof Service) Act, 1973, published in Part II of the Gazette of Pakistan, Extraordinary, \ndated the 28th June, 1980. \n \n9[  ] \n                                            \n1 Clause (34) omitted by the Finance At, 2003. The omitted clause (34) read as fo","quote_sha256":"1adcdca369a8fb8ee0fe4b03e4626dfa4716da1efaeb076e3a785f9962d18647","reader_fragment":"p-r-2b2ba404-1393600-1395200-8004b30e449d011b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1393600-1395200-8004b30e449d011b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-dc786eaaf69c24d9db8f","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404907,"character_end":1404927,"quote":"Companies \nAct, 2017","quote_sha256":"00164f198363b314acb1118a997022b2563a0e5b3ea1f875c48c239f0a3757a7","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404737,"character_end":1405157,"quote":" or the National \nInvestment (Unit) Trust of Pakistan established by the National Investment Trust \nLimited from any instrument of redeemable capital as defined in the 5[Companies \nAct, 2017 (XIX of 2017), if not less than ninety per cent of its income of that year \nis distributed amongst the Unit- holders. \n \n(3) \nAny income of the following funds and institution, namely:- \n \n(i) \na provident fund to which the Provi","quote_sha256":"a5f4710605691024dd92f41f9fd79ba03d0440f6e566994e2f79b957ddd09059","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d16b540ea47d5e0ffe9e","source":"pk-code-f40603913b933194","target":"pk-code-5a70bedf0ee02f2f","target_candidates":["pk-code-5a70bedf0ee02f2f"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405152,"character_end":1405177,"quote":"Provident Funds Act, 1925","quote_sha256":"ed9a3c53c3201d5f30a0d28fdf3db1417941e9c09167dbbe4fd4b39bc83e7f9d","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404982,"character_end":1405407,"quote":" income of that year \nis distributed amongst the Unit- holders. \n \n(3) \nAny income of the following funds and institution, namely:- \n \n(i) \na provident fund to which the Provident Funds Act, 1925 (XIX of \n1925), applies; \n(ii) \ntrustees on behalf of a recognized provident fund or an approved \nsuperannuation fund or an approved gratuity fund; \n \n(iii) \na benevolent fund or group insurance scheme approved by the \n6[Board] f","quote_sha256":"6732455ca24936db366ba0fca9e80572375c9c3ca89fa3f42c60fddecc96655f","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-2ce403a34331cb21809b","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406498,"character_end":1406523,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406328,"character_end":1406724,"quote":". \n3Inserted by the Finance Act, 2007. \n4The words “approved by the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Finance Act, 2005. ","quote_sha256":"0ae9a11872552a5285bb2c752238aa7b724f92e8b98a4ee60269709452ff89a7","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5838af02d9d018f1069a","source":"pk-code-f40603913b933194","target":"punjab-code-08779cf741a4b280","target_candidates":["punjab-code-08779cf741a4b280"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406982,"character_end":1407012,"quote":"Punjab Pension Fund \nAct, 2007","quote_sha256":"d54d0b29aee3eac2a72505c8a0d488b4f2a6f094b7a80e6374ee7e7a081b94de","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406812,"character_end":1407242,"quote":"n the Voluntary Pension System Rules, 2005 1[;] ] \n \n2[  ] \n \n3[xi.  \nInternational Irrigation Management Institute.] \n \n4[xii. Punjab Pension Fund established under the Punjab Pension Fund \nAct, 2007 (I of 2007) and the trust established thereunder.] \n \n5[xiii.  Sindh Province Pension Fund established under the Sindh Province \nPension Fund Ordinance, 2002.] \n \n6[(xiv) Punjab General Provident Investment Fund established under","quote_sha256":"0b5aaa1587ff173c55c58c1407844886f66414caa55dff10ac0500bb8d9bb0f2","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e10bf2c5e7352cb648e6","source":"pk-code-f40603913b933194","target":"punjab-code-fa091e689f2363be","target_candidates":["punjab-code-fa091e689f2363be"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1407248,"character_end":1407298,"quote":"Punjab General Provident Investment Fund Act, 2009","quote_sha256":"aa57b54adc9481941cbf821931974c1aba60b480b629cad60c60d9d55c486631","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1407078,"character_end":1407528,"quote":"ndh Province Pension Fund established under the Sindh Province \nPension Fund Ordinance, 2002.] \n \n6[(xiv) Punjab General Provident Investment Fund established under the \nPunjab General Provident Investment Fund Act, 2009 (V of 2009) \nand the trust established thereunder.] \n \n Explanation.—For the purpose of this clause, \"Service Fund\" \nmeans a fund which is established under the authority, or with the \napproval of the Federal Government for the p","quote_sha256":"b3a10723a80788b7238f74c968b76d991064e1932cf4ff07293696be7206d99f","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-140814c7a8b25f9fdadc","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-13856d587dce2d5d","punjab-code-a8046bdd23692e62"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1409286,"character_end":1409342,"quote":"Pakistan Water and Power Development Authority Act, 1958","quote_sha256":"16c596e039033f89bfe5141043cd677149872e67d5714e1921bcaff5c405d9e0","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1409116,"character_end":1409572,"quote":"Board of Revenue Foundation. \niv. \nPakistan Council of Scientific and Industrial Research. \nv. \nThe Pakistan Water and Power Development Authority established \nunder the Pakistan Water and Power Development Authority Act, 1958 \n(W. P. Act XXXI of 1958). \nvi. \nPakistan Agricultural Research Council. \nvii. \nThe corporatized entities of Pakistan Water and Power Development \nAuthority from the date of their creation upto the date of completion of \nthe proc","quote_sha256":"53115c82cfd44295783480eb9fb8192197982d141470ab4d6fbe938728cd90f4","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bd56ac10884e45b16a65","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410669,"character_end":1410709,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410499,"character_end":1410913,"quote":"ffect on and from the 5th August, 2022. \nxxiii. \nExport-Import Bank of Pakistan \nxxiv. \nDeposit Protection Corporation established under sub-section (l) of \nsection 3 of Deposit Protection Corporation Act, 2016 (XXXVII of 2016). \nxxv. \nWAPDA First Sukuk Company Limited. \nxxvi. \nPakistan Domestic Sukuk Company Ltd. \n                                            \n1 Sub-clause (4) inserted by the Finance Act, 2025. ","quote_sha256":"63ca3a71093e98346d179e96ea7a85005b1c34a34661acd7ead04eeae1b1e389","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c88f14d0467bf44f5620","source":"pk-code-f40603913b933194","target":"pk-code-6159f8043fce5f7d","target_candidates":["pk-code-6159f8043fce5f7d"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1412105,"character_end":1412149,"quote":"International \nFinance Corporation Act, 1956","quote_sha256":"ff7b6d9d36430b3a81645b1525ffc8e9e4aab3939db7f25d88d51ac97df9d339","reader_fragment":"p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1411935,"character_end":1412379,"quote":"xecuted between the Government of the Islamic Republic \nof Pakistan and the Agha Khan Development Network. \nxli. \nInternational Finance Corporation established under the International \nFinance Corporation Act, 1956 (XXVIII of 1956) and provided in \nsection 9 of Article VI of Articles of Agreement 1955 as amended \nthrough April 1993. \nxlii. \nAsian Infrastructure Investment Bank and persons as provided in \nArticle 51 of Chapter IX of the Arti","quote_sha256":"5491a1e9591642d2cee1fca4c47f6061944d859fe7746888413f778bdd9df1c5","reader_fragment":"p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-ef1070cd685cf6ff3b53","source":"pk-code-f40603913b933194","target":"pk-code-fe9c608e362b86c8","target_candidates":["pk-code-fe9c608e362b86c8"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1412568,"character_end":1412607,"quote":"Asian \nDevelopment Bank Ordinance, 1971","quote_sha256":"b49c7071b375e56d32161fa802c33771d35e2e5d7589d09c25f0355236598092","reader_fragment":"p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1412398,"character_end":1412837,"quote":"igned and ratified \nby Pakistan and entered into force on the 25th December, 2015. \nxliii. \nSAARC Energy Centre. \nxliv. \nThe Asian Development Bank established under the Asian \nDevelopment Bank Ordinance, 1971 (IX of 1971). \nxlv. \nInternational Islamic Trade Finance Corporation. \nxlvi. \nIslamic Corporation for Development of Private Sector. \nxlvii. \nECO Trade and Development Bank. \nxlviii. \nThe Islamic Chamber of Commerce and Industry ","quote_sha256":"31ab0d3784cd1821be6334f7cc6f7ca9c096a343a1858815e7f5a2b3db74bbdb","reader_fragment":"p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1411200-1412800-235da4d8e0ae85bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9978a8b03f4b859706df","source":"pk-code-f40603913b933194","target":"pk-code-2b5a826a345edf75","target_candidates":["pk-code-2b5a826a345edf75"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1416128,"character_end":1416163,"quote":"Mussalman Wakf Validating Act, 1913","quote_sha256":"0d543638be9bb00e9b2d19ed5a2954af98dea6a5b6fd47cd941f77786467bcb4","reader_fragment":"p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1415958,"character_end":1416393,"quote":"he provisions of section 122 shall not apply to any \nassessment made or to be made in pursuance of this proviso. \nExplanation.— Notwithstanding anything contained in the Mussalman Wakf Validating Act, 1913 (VI \nof 1913), or any other law for the time being in force or in the instrument relating to the trust or the \ninstitution, if any amount is set apart, expended or disbursed for the maintenance and support wholly \nor partially of","quote_sha256":"3324845efdde2a9c72fd77e54348ba58505706420d1b7ae5b2140f0b2898eea2","reader_fragment":"p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-54540e98ff8eebd3feaf","source":"pk-code-f40603913b933194","target":"pk-code-86a27fd050b3680d","target_candidates":["pk-code-86a27fd050b3680d"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424282,"character_end":1424308,"quote":"Emigration Ordinance, 1979","quote_sha256":"d3f4ad7d2530107c16a7e6908a10de937084d213758d214e04e70a0cf5a784a9","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424112,"character_end":1424538,"quote":"ome for any tax year commencing from the tax year 2003, derived from \nthe Welfare Fund created under rule-26 of the Emigration Rules, 1979 (made \nunder section 16 of the Emigration Ordinance, 1979 (XVIII of 1979), except the \nincome generated by the aforesaid Fund through commercial activities.] \n \n7[(65B) Any monetary award received from the Federal or Provincial Government \nor from a Public Office holder by a sportsperso","quote_sha256":"256e8a08f3dfeae10130d42c8940287708b2f092c3032e4d6f9f67c78e30b64b","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-2b4bc48fd0ead8adeab4","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-13856d587dce2d5d","punjab-code-a8046bdd23692e62"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1427763,"character_end":1427820,"quote":"Pakistan \nWater and Power Development Authority Act, 1958","quote_sha256":"f761d55e0a4b2aa8acbf67e028786dd201c9ab6d4eb1806c5ee28f44ae5fcf2b","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1427593,"character_end":1428050,"quote":"ciation, Karachi. \n \nxv.  \nThe Pakistan Council of Scientific and Industrial Research. \n \nxvi.  \nThe Pakistan Water and Power Development Authority established under the Pakistan \nWater and Power Development Authority Act, 1958 (W. P. Act XXXI of 1958).] \n8[xvii. \nWAPDA First Sukuk Company Limited.] \n8[8[   ] ]  \n8[(xix)  \nPension of a former President of Pakistan and his widow under the President Pension \nAct, 1974 (IX of 1975).] \n8[(xx)  \nState Bank o","quote_sha256":"ff4dea80a96448d0b6512fab81d1666da9cb15100fd36643c6de55db3d662c53","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1e89236e626abb33597c","source":"pk-code-f40603913b933194","target":"pk-code-6159f8043fce5f7d","target_candidates":["pk-code-6159f8043fce5f7d"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1428186,"character_end":1428230,"quote":"International Finance \nCorporation Act, 1956","quote_sha256":"a7d69e8a0a68d3e77b2846d7e72e6a682f9c1e9d996b18ae92af5973c2fa1fb7","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1428016,"character_end":1428460,"quote":" of 1975).] \n8[(xx)  \nState Bank of Pakistan and State Bank of Pakistan Banking Services Corporation.] \n8[(xxi)  \nInternational Finance Corporation established under the International Finance \nCorporation Act, 1956 (XXVIII of 1956) and provided in section 9 of Article VI of Articles \nof Agreement 1955 as amended through April 1993.] \n8[(xxii)  \nPakistan Domestic Sukuk Company Ltd.] \n8[(xxiii)  \nThe Asian Development Bank established under t","quote_sha256":"1c56ebdd38cb8fbed32e87d8cc226ebe859f2bdb60039ea0c26ac5053fb1ba32","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8a137dc55c158ee014fe","source":"pk-code-f40603913b933194","target":"pk-code-fe9c608e362b86c8","target_candidates":["pk-code-fe9c608e362b86c8"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1428463,"character_end":1428509,"quote":"Asian  \n \n \n \nDevelopment Bank Ordinance, 1971","quote_sha256":"e23e16282a0437673aa4cc53d44bb9d0991909346b7b52912ef948d51bbd0bcb","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1428293,"character_end":1428739,"quote":"ticles \nof Agreement 1955 as amended through April 1993.] \n8[(xxii)  \nPakistan Domestic Sukuk Company Ltd.] \n8[(xxiii)  \nThe Asian Development Bank established under the Asian  \n \n \n \nDevelopment Bank Ordinance, 1971 (IX of 1971).] \n8[(xxiv) \nThe ECO Trade and Development Bank.] \n8[8[(xxv)] \nThe Islamic Chamber of Commerce and Industry under the Organization of Islamic \nConference (OIC).] \n8[8[(xxvi)] \n \nCommission on Science and Technology f","quote_sha256":"7aaa7ccdf9a55638bc915e0b299e1a8e9cfc410488a546b9f9c0ab25083aeabb","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9985c8c3e4c9a2360259","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431223,"character_end":1431264,"quote":"Deposit \nProtection Corporation Act, 2016","quote_sha256":"45a6f09ec1f6397efd1d0d6819664c3924656af889b47b07107ecb6e3cbf6024","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431053,"character_end":1431494,"quote":"d Dams – Fund.”;] \n8[(lxiii)      National Disaster Risk Management Fund.  \n(lxiv)       Deposit Protection Corporation established under sub-section (l) of section 3 of Deposit \nProtection Corporation Act, 2016 (XXXVII of 2016). \n(lxv)        SARMAYA-E-PAKISTAN LIMITED] \n8[(lxvi)        Akhuwat \n(lxvii) \nAudit Oversight Board. \n(lxviii)        Patient’s Aid Foundation.”  \n \n1 Clause (66) substituted by the Finance Act, 2025. The substit","quote_sha256":"860d38a54e0b7bdcb0ecb05a0576c1099f1b1c7671e0fc6918c9c4555da0b8f7","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9be487b0b4398acedf40","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-13856d587dce2d5d","punjab-code-a8046bdd23692e62"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1432681,"character_end":1432737,"quote":"Pakistan Water and Power Development Authority Act, 1958","quote_sha256":"16c596e039033f89bfe5141043cd677149872e67d5714e1921bcaff5c405d9e0","reader_fragment":"p-r-2b2ba404-1432000-1433600-77833bd103514626","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1432000-1433600-77833bd103514626","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1432511,"character_end":1432961,"quote":"Khan Development \nNetwork. \n(ix) \nPakistan Council of Scientific and Industrial Research. \n(x) \nThe Pakistan Water and Power Development Authority established under the \nPakistan Water and Power Development Authority Act, 1958 (W. P. Act XXXI of \n1958). \n(xi) \nWAPDA First Sukuk Company Limited. \n(xii) \nPension of a former President of Pakistan and his widow. \n(xiii) \nState Bank of Pakistan and State Bank of Pakistan Banking Services Corporation. ","quote_sha256":"6567ebc96803fdc3e4483d851d75dc9fd3a6d8c8de1ef9427c6e9a5a72457912","reader_fragment":"p-r-2b2ba404-1432000-1433600-77833bd103514626","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1432000-1433600-77833bd103514626","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a80d5bb2e7df0151ae46","source":"pk-code-f40603913b933194","target":"pk-code-6159f8043fce5f7d","target_candidates":["pk-code-6159f8043fce5f7d"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1433138,"character_end":1433182,"quote":"International Finance \nCorporation Act, 1956","quote_sha256":"a7d69e8a0a68d3e77b2846d7e72e6a682f9c1e9d996b18ae92af5973c2fa1fb7","reader_fragment":"p-r-2b2ba404-1432000-1433600-77833bd103514626","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1432000-1433600-77833bd103514626","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1432968,"character_end":1433412,"quote":"ond Schedule – Part-I_____ __________________________ \n575 \n \n                                            \n(xiv) \nInternational Finance Corporation established under the International Finance \nCorporation Act, 1956 (XXVIII of 1956) and provided in section 9 of Article VI of \nArticles of Agreement 1955 as amended through April 1993. \n(xv) \nPakistan Domestic Sukuk Company Ltd. \n(xvi) \nECO Trade and Development Bank. \n(xvii) \nThe Islamic Chamb","quote_sha256":"fb2f1fb92fc766845722d16373505ad1458f6a7b0a8ebe219006e0ceb5a422d6","reader_fragment":"p-r-2b2ba404-1432000-1433600-77833bd103514626","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1432000-1433600-77833bd103514626","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-0f01dae7ed9cbbbf91e7","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434480,"character_end":1434520,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434310,"character_end":1434750,"quote":"sha & Mohmand Dams – Fund. \n(xxvii) \nNational Disaster Risk Management Fund. \n(xxviii) \nDeposit Protection Corporation established under sub-section (l) of section 3 of \nDeposit Protection Corporation Act, 2016 (XXXVII of 2016). \n(xxix) \nSAARC Energy Centre. \n(xxx) \nThe Asian Development Bank established under the Asian Development Bank \nOrdinance, 1971 (IX of 1971). \n(xxxi) \nThe Prime Minister’s COVID-19 Pandemic Relief Fund-2020. \n(xx","quote_sha256":"53cc097f2e748ac839b3570607101fafd3cf669706f230033eb7974e5fe51118","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5529f08ec8bf75f919fc","source":"pk-code-f40603913b933194","target":"pk-code-fe9c608e362b86c8","target_candidates":["pk-code-fe9c608e362b86c8"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434626,"character_end":1434665,"quote":"Asian Development Bank \nOrdinance, 1971","quote_sha256":"5ed03bfeebfb73557ddea0d8d38f852f6163364c3d188ab05fe89c9d07ed037e","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434456,"character_end":1434895,"quote":"on (l) of section 3 of \nDeposit Protection Corporation Act, 2016 (XXXVII of 2016). \n(xxix) \nSAARC Energy Centre. \n(xxx) \nThe Asian Development Bank established under the Asian Development Bank \nOrdinance, 1971 (IX of 1971). \n(xxxi) \nThe Prime Minister’s COVID-19 Pandemic Relief Fund-2020. \n(xxxii) \nSaarc Arbitration Council (SARCO). \n(xxxiii) \nInternational Parliamentarians’ Congress. \n(xxxiv) \nSindh Institute of Urology and Transplant","quote_sha256":"272f87357e00d6011f32a54b0045f4d71e4288e1cd81a2428fa0b5739cffc9e5","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7634d65ac83311b1b6e9","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-13856d587dce2d5d","punjab-code-a8046bdd23692e62"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453063,"character_end":1453119,"quote":"Pakistan Water and Power Development Authority Act, 1958","quote_sha256":"16c596e039033f89bfe5141043cd677149872e67d5714e1921bcaff5c405d9e0","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1452893,"character_end":1453349,"quote":"or a company engaged in the business of insurance, by way of return on \nbearer bonds issued by the Pakistan Water and Power Development Authority, established under the \nPakistan Water and Power Development Authority Act, 1958 (West Pakistan Act. No.( XXXI of 1958):  \nProvided that nothing contained in this clause shall apply in respect of return on bonds issued on or after \nthe first day of July, 1991.” \n2 Clause (86) omitted by the Finance Act, 2002.","quote_sha256":"140cd8056eaffd4d35c2cce5f8649c140a1adb4429c120b0057141026b5e8167","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a040b9528c521e7fc484","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454495,"character_end":1454520,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454325,"character_end":1454750,"quote":"oreign banks, companies, associations of persons or any other person operating in Pakistan) from Federal \nGovernment securities and redeemable capital, as defined in the Companies Ordinance, 1984, (XLVII of \n1984) listed on a registered stock exchange, where the investments are made exclusively from foreign \nexchange remitted into Pakistan through a Special Convertible Rupee Account maintained with a bank in \nPakistan.” \n","quote_sha256":"f597246d81d5c83f37b588cc1f7300de55cef16956e6151e54b50f3aeb9997ce","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9c97b190cb3824f85a0b","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1455334,"character_end":1455359,"quote":"Companies Ordinance \n1984","quote_sha256":"415070d26accf24aae6f26b19bd3377c36f30c6ae0e105ee682ce27657d00be7","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1455164,"character_end":1455565,"quote":"(89) Any income derived by an individual or association of persons from rated and listed Term \nFinance Certificates being the instruments of redeemable capital under the Companies Ordinance \n1984, issued on or after the 14th day of September 1997: \nProvided that the exemption under this clause shall not apply in respect of any assessment \nyear commencing on, or after, the first day of July, 2002.” ","quote_sha256":"8f6bd81abc7a5f9e718da1e3c4d23081708099805e624d2ffc49623fd93392c9","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3c2e873926c9e7111793","source":"pk-code-f40603913b933194","target":"pk-code-824f06a1e1631a90","target_candidates":["pk-code-824f06a1e1631a90"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1467214,"character_end":1467286,"quote":"Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980","quote_sha256":"504f646e3cc9fd3a0fead094cf9d84f67f438aefff9ba0780c69c672d95256dd","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1467044,"character_end":1467516,"quote":"rdinance, 2021. The omitted clauses read as follows: \n“(100)  Any income, not being income from 3[manufacturing or] trading activity, of a modaraba \nregistered under the Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980 \n(XXXI of 1980), for any assessment year commencing on or after the first day of July, 1999 3[:] \nProvided that not less than ninety per cent of its total profits in the year as reduced by \nthe amount transferred to a mandatory r","quote_sha256":"4b48c902062a917d169d92a4316de7bf37cf68d7bf9f95d853d142c9a03f055f","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a57027ad011b3d5683da","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1469432,"character_end":1469477,"quote":"Special Technology \nZones Authority Act, 2021","quote_sha256":"6020b6bd16db552649ec6df241f8e72d5178acf5387303afe523f37e5148ed98","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1469262,"character_end":1469707,"quote":"\n \n6[  ] \n7[    ] \n8[    ] \n \n9[(103D) Dividend income and long term capital gains of any venture capital fund \nfrom investments in zone enterprises as defined in 10[the Special Technology \nZones Authority Act, 2021 (XVII of 2021)] for a period of ten years commencing \nfrom issuance of licence by the Authority to the zone enterprise.] \n \n11[    ] \n                                            \n“(103)  Any distribution received by a taxpayer fr","quote_sha256":"7740fc74e2155cd79a416a51b29df9318698fe687ae549b96bfc212ca192ee2a","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-eb6d28dd216617199650","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471074,"character_end":1471099,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470904,"character_end":1471329,"quote":"itted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie derived in the form of shares in a company, as defined in the \nCompanies Ordinance, 1984 (XLVII of 1984): \nProvided that when such shares are disposed off by the recipient, the amount \nrepresenting the dividend in specie shall be taxed in accordance with provisions of \nsection 5 of this Ordinance and the amount, repr","quote_sha256":"1fe1a81ec55188a8d0ed0bf8926dd9f5d645e78b003d68cd914b08c3a7c04156","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-edfdd5545c94ac86029d","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-13856d587dce2d5d","punjab-code-a8046bdd23692e62"],"resolution":"ambiguous_source_editions","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474469,"character_end":1474525,"quote":"Pakistan Water and Power Development Authority Act, 1958","quote_sha256":"16c596e039033f89bfe5141043cd677149872e67d5714e1921bcaff5c405d9e0","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474299,"character_end":1474755,"quote":"e Finance Act, 2006. The omitted clause (106) read as follows:- \n“(106)  Any income derived by the Pakistan Water and Power Development Authority, established \nunder the Pakistan Water and Power Development Authority Act, 1958 (West Pakistan Act. No. XXXI \nof 1958).” \n6Clause (106A) omitted by the Finance Act, 2006. The omitted clause (106A) read as follows: \n“(106A) Any income derived by the corporatized entities of Pakistan Water and Power Developmen","quote_sha256":"553ee859e58c1c9a48259720613fd82189b3b69d0b584d17746c9f3f8ea2c0bd","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c8d56597df22fd763014","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475819,"character_end":1475845,"quote":"Companies \nOrdinance, 1984","quote_sha256":"27a599ff665d68d4276ade9e992d7f82eb737f362b6c22037d734709eb288d00","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475649,"character_end":1476075,"quote":"10)  Any income chargeable under the head \"capital gains\", being income from the sale of \nmodaraba certificates or any instrument of redeemable capital as defined in the Companies \nOrdinance, 1984 (XLVII of 1984), listed on any stock exchange in Pakistan or shares of a public \ncompany (as defined in sub-section (47) of section 2 ) and the Pakistan Telecommunications \nCorporation vouchers issued by the Government of Pakista","quote_sha256":"f02c18abc437dc638504650f032f6e4be87d17b78b5985eec5b60c3287e7b788","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3e46a77e0137dfa9a967","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479647,"character_end":1479696,"quote":"Export Processing Zones Authority Ordinance, 1980","quote_sha256":"9638e980087fd38cb2ff11b7e652371cd133ae9ddd4e34be6f94b63a3091a6e7","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479477,"character_end":1479926,"quote":"e head \"capital gains\" derived by a person from an industrial \nundertaking set up in an area declared by the Federal Government to be a \"Zone\" within the meaning \nof the Export Processing Zones Authority Ordinance, 1980 (IV of 1980).]” \n3 Clause (114A) omitted by the Finance Act, 2011. The omitted clause (114A) read as follows: \n“(114A) Any income chargeable under the head “capital gains”, derived by a person from sale of ships \nand all floating","quote_sha256":"9e8ae957b7f1626bccfa6d8f39b1037b9d4292e52e85f20041e3b214e8344248","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-e6acddf9e39645137d29","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485073,"character_end":1485098,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1484903,"character_end":1485328,"quote":"s inclusive; \n(b) \nowned and managed by a company formed exclusively for operating the said \nindustrial undertaking engaged in fruit processing and registered under the \nCompanies Ordinance, 1984 (XLVII of 1984), and having its registered office in \nPakistan; and \n(c) \nis not formed by splitting up or the reconstruction or reconstitution of business \nalready in existence or by transfer to a new business of any machinery o","quote_sha256":"54ddf2695fd5da199115d1dfd638f149be0ce0543e33110bcbed35b3b8dea5d2","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-52ca3051fb3d9274ec81","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485833,"character_end":1485883,"quote":"Export Processing \nZones Authority Ordinance, 1980","quote_sha256":"44711577951653b61827dfa311934173a067112410e35e6e2b502115a65ccd2a","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485663,"character_end":1486113,"quote":"1) Profits and gains derived by an assessee from an Industrial undertaking set up in an area \ndeclared by the Federal Government to be a “Zone” within the meaning of the Export Processing \nZones Authority Ordinance, 1980 (IV of 1980) for the assessment years 1998-99, 1999-2000 and \n2000-2001. However, exemption under this clause shall be restricted to the remaining period of \nexemption to which a company was entitled before the relevant amendment","quote_sha256":"efde5bce44e8655265ca61d514f238abb7928ac58c2d0055dd4cf7084db7ca87","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1ce6c9d17926b0c76939","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487236,"character_end":1487286,"quote":"Export Processing \nZones Authority Ordinance, 1980","quote_sha256":"44711577951653b61827dfa311934173a067112410e35e6e2b502115a65ccd2a","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487066,"character_end":1487516,"quote":"3) \nProfits and gains derived by a taxpayer from an industrial undertaking set up in an area \ndeclared by the Federal Government to be a \"Zone\" within the meaning of the Export Processing \nZones Authority Ordinance, 1980 (IV of 1980), for a period of five years from the date of \ncommencement of production, and for such further period as may be allowed by the Federal \nGovernment:  \nProvided that nothing contained in this clause shall apply to an i","quote_sha256":"2dceffd51471f82a43e4cee837a12e325e966c26c5fcbdf3a9db88815f73a919","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-fca6f54557c4a437865e","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1491398,"character_end":1491423,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1491228,"character_end":1491653,"quote":"commencement \nof the new business; \n(c) \nthat it is owned and managed by a company formed exclusively for operating such \nindustrial undertaking and registered under the Companies Ordinance, 1984 (XLVII of \n1984), having its registered office in Pakistan ; and \n(d) \nthat it is not engaged in the manufacture of arms and ammunition, security printing, currency and \nmint, high explosives, radioactive substances, alcohol (exc","quote_sha256":"ec3757ebbc98bdfcbfc45411ed2de832f6f821da8477cdbcf33ce97b684ecde7","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3c1beced7d8755e44912","source":"pk-code-f40603913b933194","target":"pk-code-06d022f693ea5049","target_candidates":["pk-code-06d022f693ea5049"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1499106,"character_end":1499139,"quote":"Special \nEconomic Zones Act, 2012","quote_sha256":"8aa42a0e27e9e6e983267fbc1670b72edbd2c26dfc3039f077333db6b6dad9a0","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1498936,"character_end":1499369,"quote":"in which the industrial undertaking is set up or commercial \noperation commenced, whichever is later.] \n \n6[(126E) \nIncome derived by a zone enterprise as defined in the Special \nEconomic Zones Act, 2012 (XX of 2012) for a period of ten years starting from the \ndate the developer certifies that the zone enterprise has commenced commercial \noperation 7[or up to the 30th day of June, 2035, whichever is earlier]  and for a \nperiod o","quote_sha256":"aaee592107fd617dfe0e86a81a25c431529f58edbc076d4d4769076d16006cb6","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-80ef16bcd7aac991883a","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500739,"character_end":1500763,"quote":"Companies Ordinance 1984","quote_sha256":"91e55c7d175dbd0317be94e6a4512af143d2ef5d9157f5e0762955e32c2dfcaf","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500569,"character_end":1500993,"quote":"menced, whichever is the later. \n(2)  \nExemption under this clause shall apply to an industrial undertaking which is owned \nand managed by a company registered under the Companies Ordinance 1984 (XLVII of 1984) and \nformed exclusively for operating the said undertaking.]  \n3Inserted by S.R.O. 606(I)/2009, dated 29th June, 2009. \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Fi","quote_sha256":"808f568e789edb11590370a3f5e1e55c2e9cb89854b4d602b2f5439f36af4e98","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-282c4033c0ebd07808a6","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501703,"character_end":1501748,"quote":"Special Technology Zones Authority Act, \n2021","quote_sha256":"efedb89bc9ffeba25a146209c3a3621e8d65563758440976ad9b941536ebdcf0","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501543,"character_end":1501978,"quote":"\f\nSecond Schedule – Part-I_____ __________________________ \n597 \n \n1[   ] \n \n2[(126EA)   Profits and gains derived by – \n \n(a) zone developer as defined in the Special Technology Zones Authority Act, \n2021 (XVII of 2021) from development and operations of the zones for a \nperiod of ten years starting from the date of signing of the development \nagreement;  \n \n(b) \nzone Enterprises as defined in the Special Technology Zones Authorit","quote_sha256":"02b22ceaa4f296482b6a2c94c02429945b60dc7821e49c8c18fe3ed9c3c86d30","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3fe842b542ff10012dc5","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501945,"character_end":1501990,"quote":"Special Technology Zones Authority \nAct, 2021","quote_sha256":"10d71decc6be7bf119eceb477f4a063048838da8a215c755b3f03d4fa6052206","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501775,"character_end":1502220,"quote":"pment and operations of the zones for a \nperiod of ten years starting from the date of signing of the development \nagreement;  \n \n(b) \nzone Enterprises as defined in the Special Technology Zones Authority \nAct, 2021 (XVII of 2021) for a period of ten years from the date of \nissuance of license by the Special Technology Zone Authority 3[or up the \n30th day of June, 2035, whichever is earlier]; and \n \n(c) \nSpecial Technology Zones Authority es","quote_sha256":"f86f12cb0eabd77f2f29f85b03f2f96c2c4c1a9228056b02b34468332c7deecf","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-69b846327fc7682f6208","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502240,"character_end":1502285,"quote":"Special \nTechnology Zones Authority Act, 2021","quote_sha256":"8278ae4c33b0332daac3554fc5e0aa3940fb59c99e5333e246d7ef6a1881e826","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502070,"character_end":1502515,"quote":"by the Special Technology Zone Authority 3[or up the \n30th day of June, 2035, whichever is earlier]; and \n \n(c) \nSpecial Technology Zones Authority established under the Special \nTechnology Zones Authority Act, 2021 (XVII of 2021).] \n \n4[  ] \n5[  ] \n6[  ] \n                                            \n1 Clause (126EA) inserted by the Finance Act, 2021.  \n2The Clause (126EA) substituted by the Finance Act 2022. Substituted clause read as follo","quote_sha256":"e110f302869634552dcaa30beacce305bf7adca5144dff70cf4c83c867ea125d","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b4679aec6eb9050cd3a2","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1507122,"character_end":1507147,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1506952,"character_end":1507377,"quote":"e shall apply if the industrial \nundertaking is – \n(a) \nowned and managed by a company formed for operating the said halal meat production unit \nand registered under the Companies Ordinance, 1984 (XLVII of 1984), and having its \nregistered office in Pakistan; \n(b) \nnot formed by the splitting up, or the re construction or reconstitution, of a business already \nin existence or by transfer to a new business of any machinery","quote_sha256":"bff0f97d1f0084ca1f1c10085ba024284f7d455c2d0b6fafd525fd980eb688a5","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-3880d432b86c733d221e","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1508314,"character_end":1508333,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1508144,"character_end":1508563,"quote":"exemption under this clause shall apply to such project which is— \n \n(a) owned and managed by a company formed for operating the said \nproject and registered under the 2[Companies Act, 2017 (XIX of \n2017)], and having its registered office in Pakistan; \n(b) not formed by the splitting up, or the reconstruction or \nreconstitution, of a business already in existence or by transfer to \na new business of any machinery o","quote_sha256":"ffbabf2755620ca767ca88cb3af0bd1e680c4462eaf48386246ff4d493ea630e","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-713a39e65726bb833a09","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510034,"character_end":1510059,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1509864,"character_end":1510289,"quote":"\nmachinery or plant from an undertaking established in Pakistan at any time \nbefore 1st July 2015.] \n1 Clause “(126M)” added by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 The figure “2018” substituted by the Finance Act, 2021. Earlier this substitution was made through \nTax Laws (Amendment) Ordinance, 2021. \n4 Clause “(126N)” added by the ","quote_sha256":"d0a8c338c47d223a4a7f7f92947d14df91ea5c2a020edffd1b1d3181ad330c8e","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-80b9cab1e411c802aa04","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1513670,"character_end":1513695,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1513600-1515200-f456feff9d99e805","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1513600-1515200-f456feff9d99e805","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1513500,"character_end":1513925,"quote":"time before the \ncommencement of the new business. \n(iii) It is owned and managed by a company formed for operating such industrial \nundertaking and registered under the Companies Ordinance, 1984 (XLVII of 1984), \nhaving its registered office in Pakistan. \n(iv) It is an undertaking engaged in any of the following agro-based industries:- \n \n(a) \ncultivation, production, processing and preservation of flowers and ornamental","quote_sha256":"f2abf2911084fef4f5522f1fa900c654e634c08dcd504e9cff78a4dd3478eef6","reader_fragment":"p-r-2b2ba404-1512000-1513600-ba1628ad81a2db1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1512000-1513600-ba1628ad81a2db1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-02abfc87a42cc9f0b17c","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515461,"character_end":1515480,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515291,"character_end":1515710,"quote":"xemption \nunder this clause shall apply to such project which is— \n \n(a) owned and managed by a company formed for operating the said project \nand registered under the 5[Companies Act, 2017 (XIX of 2017), and \n                                            \n1Clause (128) omitted by the Finance Act, 2002. The omitted clause (128) read as follows: \n“ (128) \nAny income accruing or arising outside Pakistan to an industrial","quote_sha256":"bd5f0131e8a42356f75b235bc28fafa00aa3963cd3dd4d4b84573feef294cf1e","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b0330445b204a24ac4ab","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515818,"character_end":1515868,"quote":"Export \nProcessing Zones Authority Ordinance, 1980","quote_sha256":"97bb8e3a7b37a2a901e1e7eee14061c7cab37ed8ea4d65adddab5bc12738e5d9","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515648,"character_end":1516098,"quote":"y income accruing or arising outside Pakistan to an industrial undertaking set up in \nan area declared by the Federal Government to be a `Zone' within the meaning of the Export \nProcessing Zones Authority Ordinance, 1980 (IV of 1980), provided the said income accrues or \narises from such activities of the said undertaking as are approved by the Federal Government:  \nProvided that nothing contained in this clause shall apply to an industrial under","quote_sha256":"1620bfaad00a5bbe7a86457b01bf5504e8877650e46953f910d15d07f0e33ee5","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-226c163540835e84dd18","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516880,"character_end":1516904,"quote":"Companies Ordinance 1984","quote_sha256":"91e55c7d175dbd0317be94e6a4512af143d2ef5d9157f5e0762955e32c2dfcaf","reader_fragment":"p-r-2b2ba404-1516800-1518400-de8ab8cedc4f72fc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1516800-1518400-de8ab8cedc4f72fc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516710,"character_end":1517134,"quote":"mendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n “(131)  Any income- \n(a)  \nof company registered under the Companies Ordinance 1984 (XLVII of 1984),  and \nhaving its registered office in Pakistan, as is derived by  it by way of royalty, commission \nor fees from a foreign enterprise in consideration for  the use outside Pakistan of any \npatent, invention, mode","quote_sha256":"45f6ad43ae70d11862dbc64e565724e7e9cd07c997a233decf9b9e6e9a9d8c78","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c0564ee9daa19c185228","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1518613,"character_end":1518638,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1518443,"character_end":1518695,"quote":" such part of the \nsaid amount as is not deducted shall be carried forward and deducted from the tax payable \nfor the year next following and so on.”  \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"379f2063172c7e15d7897ba557a39951590c32a3c292bdfb2ba064c4c60806b4","reader_fragment":"p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5ad15b5c2efa5028f7ba","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_authority_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526721,"character_end":1526746,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526551,"character_end":1526976,"quote":"eable bonds issued \nby the Federal Government.] \n(136)  Any income of a special purpose vehicle as defined in the Asset Backed Securitization Rules, 1999 made \nunder the Companies Ordinance, 1984 (XLVII of 1984): \nProvided that, if there is any income which accrues or arises in the accounts of the \nspecial purpose vehicle, after completion of the process of the securitization7[“or redemption of \nsukuks”], it shall be retu","quote_sha256":"0db6414061d1a09111f50da3eb3206cd26f6950a6d059e7168f13a05fec3d162","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-92c1af9fb64145ed556e","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1545061,"character_end":1545110,"quote":"Export Processing Zones Authority Ordinance, 1980","quote_sha256":"9638e980087fd38cb2ff11b7e652371cd133ae9ddd4e34be6f94b63a3091a6e7","reader_fragment":"p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1544891,"character_end":1545340,"quote":"clause (4) read as follows: \n“(4) In the case of an industrial undertaking set up in an area declared by the Federal Government \nto be a \"Zone\" within the meaning of the Export Processing Zones Authority Ordinance, 1980 (IV of \n1980), the income, profits and gains of such undertaking accruing or arising after the expiry of the \nperiod of exemption under clause (132) of Part I shall be charged to tax for a period of five years \nthereafter at the ","quote_sha256":"0845db86008b11a3001009c036bf80cc7ff5c8b390e868bd9add6537036cbccb","reader_fragment":"p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9924216a18d9beb9b7e1","source":"pk-code-f40603913b933194","target":"pk-code-d291ea4e4c721607","target_candidates":["pk-code-d291ea4e4c721607"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546965,"character_end":1546986,"quote":"Public Debt Act, 1944","quote_sha256":"002ab6f16662e88bd7ef49200041d5f9f4960c72d42040146876c44cbd847734","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546795,"character_end":1547216,"quote":"ual, on account of profit on debt earned from a \ndebt instrument, whether conventional or shariah     compliant,     issued     by     \nthe  Federal Government under the Public Debt Act, 1944 and purchased \nexclusively through a bank account maintained abroad, a non-resident Rupee \naccount repatriable (NRAR) or a foreign currency account maintained with a \nbanking company in Pakistan shall be ten percent of the gross ","quote_sha256":"98be34ab8652a219959f33f87c6c238aeee404d876afa91e104ae5373ccc2731","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-a6b5d877d41f3fc79d61","source":"pk-code-f40603913b933194","target":"pk-code-d291ea4e4c721607","target_candidates":["pk-code-d291ea4e4c721607"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547520,"character_end":1547541,"quote":"Public Debt Act, 1944","quote_sha256":"002ab6f16662e88bd7ef49200041d5f9f4960c72d42040146876c44cbd847734","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547350,"character_end":1547771,"quote":" section 151 shall be ten percent \nfrom the profit on debt from a debt instrument, whether conventional or Shariah \ncompliant, issued by the Federal Government under the Public Debt Act, 1944 \n(XVIII of 1944) or its wholly owned special purpose company, purchased by a \nresident citizen of Pakistan who has already declared foreign assets to the Board \nthrough a Foreign Currency Value Account (FCVA) maintained with auth","quote_sha256":"637277cb530d03c5e939e1cf49e5b684e8210d7b54276e99bd3999b659858cf5","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1d7e3e13a04d5a323c9b","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1590992,"character_end":1591013,"quote":"Companies  Act,  2017","quote_sha256":"be3528bd16ce26cee11f7aed849e341e7ceb8fa26dfdf2ef0fbab7cffabf8a1a","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1590822,"character_end":1591243,"quote":"iability \nunder this clause shall apply to such project which is— \n \n(a) \nowned and managed by a company formed for operating the said project \nand registered under the  Companies  Act,  2017  (XIX  of  2017)  and \nhaving its registered office in Pakistan; and \n \n(b) \nnot formed by the splitting up, or the reconstruction or reconstitution,  of \na business already in existence or by transfer to a new business of  any \n","quote_sha256":"23860a9e91768e3fced7d52bf18ab150f8b807cae33ec11a6ff27dff217aca04","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d533c570a8b59350fd4a","source":"pk-code-f40603913b933194","target":"pk-code-c0fa8fa743a624b2","target_candidates":["pk-code-c0fa8fa743a624b2"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602551,"character_end":1602601,"quote":"Export Processing \nZones Authority Ordinance, 1980","quote_sha256":"44711577951653b61827dfa311934173a067112410e35e6e2b502115a65ccd2a","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602381,"character_end":1602831,"quote":"se of losses referred to in section 57 in respect of an industrial undertaking set up in \nan area declared by the Federal Government to be a \"Zone\" within the meaning of Export Processing \nZones Authority Ordinance, 1980 (IV of 1980), the period of six 4[tax years] specified in the said \nsection shall not apply.” \n5 The words “component C of” substituted by the Finance Act, 2003. \n6Clause (3A) omitted by the Finance Act, 2008. The omitted clause ","quote_sha256":"73cc6753ae26096990699ad6c4f9e40e5597be059ea90cbee3237b42778a55df","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1f726c4230f17911f28f","source":"pk-code-f40603913b933194","target":"pk-code-824f06a1e1631a90","target_candidates":["pk-code-824f06a1e1631a90"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1615810,"character_end":1615883,"quote":"Modaraba Companies and Modaraba (Floatation \nand Control) Ordinance, 1980","quote_sha256":"87e3250782d9bec100dc72ebd5cdd1919d0a85d52ac210ed1c54d5819a9a142d","reader_fragment":"p-r-2b2ba404-1614400-1616000-24db8abad376016c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1614400-1616000-24db8abad376016c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1615640,"character_end":1616113,"quote":"ity; \n \n                                            \nCapitalFund] which is exempt under clause (101) of Part-I of this Schedule; \n(xiii)  a Modaraba registered under the Modaraba Companies and Modaraba (Floatation \nand Control) Ordinance, 1980 (XXXI of 1980); \n(xiv)  Corporate and Industrial Restructuring Corporation (CIRC); \n(xv)  a Small Company as defined in section 2;  \n(xvi)  The corporatized entities of Pakistan Water and Power Development Authority, so far \nas t","quote_sha256":"e2daa58ec861c75f3158c40a3a8dc1e3851089862ad5b44c5ae96d2b91f050e8","reader_fragment":"p-r-2b2ba404-1614400-1616000-24db8abad376016c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1614400-1616000-24db8abad376016c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-4c10b7111c327bd411f9","source":"pk-code-f40603913b933194","target":"pk-code-824f06a1e1631a90","target_candidates":["pk-code-824f06a1e1631a90"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618954,"character_end":1619027,"quote":"Modaraba Companies and Modaraba \n(Floatation and Control) Ordinance, 1980","quote_sha256":"b0619aeff88aa6c08e1b0bc49a73f28ad64a4ce8083959f3bb7ad4ab285c377d","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618784,"character_end":1619045,"quote":"ices;” \n5Sub-clause (xiii) substituted though Finance Act 2020 dated 30th June, 2020 the substituted sub-\nclause read as follows: “(xiii) a Modaraba registered under the Modaraba Companies and Modaraba \n(Floatation and Control) Ordinance, 1980 (XXXI of 1980);” ","quote_sha256":"4acee37152eebd34e3aa58ede56746ab43922658dc24333a98fafe35a2f973ee","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-bda0f128191c24e649d0","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623094,"character_end":1623134,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1622924,"character_end":1623364,"quote":"the tax year 2014.] \n \n8[(xxxi) National Disaster Risk Management Fund. \n \n (xxxii) Deposit Protection Corporation established under sub-section (1) of \nsection 3 of the Deposit Protection Corporation Act, 2016 (XXXVII of \n2016).  \n \n                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Fi","quote_sha256":"211b89fd40b631e0fe023893650008522d41b291574221f78dac92fc9de4c625","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-08313842eddf74e9f662","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659490,"character_end":1659509,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659320,"character_end":1659739,"quote":"erson operating in Pakistan), in respect of \ntheir receipts from Pak rupees denominated Government and corporate securities \nand redeemable capital, as defined in the 10[Companies Act, 2017 (XIX of 2017)], \nlisted on a registered stock exchange, where the investments are made exclusively \nfrom foreign exchange remitted into Pakistan through a Special Convertible Rupee \nAccount maintained with a bank in Pakistan. \n \n","quote_sha256":"4313d336a5d220b5cfa872342e357748b213fe68809ed57c39fc876f052c4edf","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-fc03b8eb19ff7d65f4ba","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661351,"character_end":1661376,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661181,"character_end":1661432,"quote":": \n“(18)  The provisions of section 113 shall not apply to Pakistan Red Crescent Society.” \n9The word “section” substituted by the Finance Act, 2009. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"16d9d5d765794e749b583cb11ae8e0c14becd1bd05a7f143d744783d79e8ec27","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-33e80ff809a4a716f724","source":"pk-code-f40603913b933194","target":"pk-code-824f06a1e1631a90","target_candidates":["pk-code-824f06a1e1631a90"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663190,"character_end":1663263,"quote":"Modaraba \nCompanies and Modaraba (Floatation and Control) Ordinance, 1980","quote_sha256":"48f2b79853cf502a2f8cbe0f89c18cd1b73dde8f6a632976d42413326b5fa1c2","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663020,"character_end":1663493,"quote":" (24) omitted by the Finance Act, 2005. The omitted clause (24) read as follows: \n“(24)  The provisions of section 113 shall not apply to a modaraba registered under the Modaraba \nCompanies and Modaraba (Floatation and Control) Ordinance, 1980 (XXXI of 1980).” \n7Clause (25) omitted by the Finance Act, 2005. The omitted clause (25) read as follows: \n“(25)  Nothing in section 113 shall apply to Corporate and Industrial Restructuring Corporation \n(CIRC).” \n8 Clause (26) o","quote_sha256":"d88de32fbeaac73c632c7f9d4508bd4374845fd6d045226b1eff9ccd93d953c0","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-21e0e3cffed2f81160f4","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668204,"character_end":1668229,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668034,"character_end":1668459,"quote":"tion 151 shall not apply to any payment made by way profit or interest to \nany person on Term Finance Certificates being the instruments of redeemable capital under the \nCompanies Ordinance, 1984 (XLVII of 1984), issued by Prime Minister’s Housing Development \nCompany (Pvt) Limited (PHDCL).” \n9 Clause (36) omitted by the Finance Act, 2008. The omitted clause (36) read as follows: \n“(36)  The provisions of clause (c) of su","quote_sha256":"fbb4fefc19a5c17cb3502b86a166f7d04c67f0da9dd19a9e6409c7055b537a1e","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-318b919862ddcd4facc7","source":"pk-code-f40603913b933194","target":"pk-code-624202bb2c4b9cab","target_candidates":["pk-code-624202bb2c4b9cab"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679486,"character_end":1679511,"quote":"Futures Market Act, \n2016","quote_sha256":"baf12988e5e20c5f66ec5e6a0b0e241335e97969b4d39de4b360fd75b82b9fee","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679316,"character_end":1679741,"quote":" in clause (62A) of section 2.] \n \n10[(43G) The provisions of section 153 shall not apply to commodity futures \ncontracts listed on a Futures Exchange licensed under the Futures Market Act, \n2016 (XIV of 2016).] \n \n11[(43H) The provisions of clause (b) of sub-section (1) of section 153 shall not \napply to an exhibitor or a distributor of a feature film, as a payer, on payment made \nto a distributor, producer or importer o","quote_sha256":"2435fadabb8bea8638742410d6a209c5adad35017f83033d3e7b794388f1cd87","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7b46345920b01b8342dc","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717471,"character_end":1717490,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717301,"character_end":1717720,"quote":"74 \n \n1[   ] \n \n(ii)  \nto any payment made by way profit or interest to any person on \nTerm Finance Certificates being the instruments of redeemable \ncapital under the 2[Companies Act, 2017 (XIX of 2017)], issued by \nPrime Minister’s Housing Development Company (Pvt) Limited \n(PHDCL); \n3[   ]  \n \n(iv)  in the case of any resident individual, no tax shall be deducted from \nincome or profits paid on,- \n \n4[  ] \n \n(b) ","quote_sha256":"f8ab50c9aae41b49705d214deacfc1f996bb920ccfbcc438d8739c45b4867573","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-57bd4f87e7cdfa00fbb7","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718972,"character_end":1718997,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718802,"character_end":1719227,"quote":"n respect of profit or interest paid on a Term Finance Certificate held by a company which \nhas been issued on, or after, the first day of July, 1999” \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Sub-clause (iii) omitted by the Finance Act, 2015. The omitted sub-clause (iii) reads as follows:- \n“(iii)  to Pak rupee accounts or certificates referred to in clause (8","quote_sha256":"e7eaa7da70baa1bf9aeb4aac1b615235727afc8d62c2ae83a99700303c295baa","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5431d6718abfc4497599","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721673,"character_end":1721717,"quote":"Special Technology Zones Authority Act, 2021","quote_sha256":"2db3dcc23dd9665afa49de45ae377bf0a0e2a31fde597c1e1bcc859a29a88c44","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721503,"character_end":1721947,"quote":"es \nestablished by the Federal Government.] \n \n2[     ]  \n \n 3[(60DA) The provisions of section 148 shall not apply to the import of the capital \nequipment as defined in Special Technology Zones Authority Act, 2021 (XVII of \n2021). \n                                            \n1 New clause (60D) added through Finance Supplementary (Second Amendment) Act, 2019 \n2 Clause (60DA) inserted by the Finance Act, 2021. \n3 Clause (60DA) substituted b","quote_sha256":"c7d37919eaa4708279ed88072ae46b53ed28ff1ee7043486ab56eac50ed98655","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-10dd76e67cf1cbe77c98","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722754,"character_end":1722799,"quote":"Special Technology Zones Authority Act, \n2021","quote_sha256":"efedb89bc9ffeba25a146209c3a3621e8d65563758440976ad9b941536ebdcf0","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722653,"character_end":1723029,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n676 \n \n(a) Zone developers as defined in Special Technology Zones Authority Act, \n2021 (XVII of 2021) for consumption in the special technology zones for the \nperiod of ten years commencing from the date of signing the development \nagreement; \n \n(b) Zone enterprises as defined in Special Technology Zones Authority ","quote_sha256":"87ec5d415ad59c37d07bc87aec6c69b8a9d64ed337be2add448ffdac6e229ca9","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7959a1fdd90e72305f42","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722994,"character_end":1723039,"quote":"Special Technology Zones Authority Act, \n2021","quote_sha256":"efedb89bc9ffeba25a146209c3a3621e8d65563758440976ad9b941536ebdcf0","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722824,"character_end":1723269,"quote":"mption in the special technology zones for the \nperiod of ten years commencing from the date of signing the development \nagreement; \n \n(b) Zone enterprises as defined in Special Technology Zones Authority Act, \n2021 (XVII of 2021) for a period of ten years from the date of issuance of \nlicense by the Special Technology Zone Authority; and \n \n(c) Special Technology Zones Authority established under Special Technology \nZones Authority Act, 202","quote_sha256":"c88cd089979a992cf80444010f82a2352c437e43c74072ef7102143b2aeac9b3","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-04f0cc32a609cd0738e7","source":"pk-code-f40603913b933194","target":"pk-code-b52e4cb440ba8f00","target_candidates":["pk-code-b52e4cb440ba8f00"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723225,"character_end":1723270,"quote":"Special Technology \nZones Authority Act, 2021","quote_sha256":"6020b6bd16db552649ec6df241f8e72d5178acf5387303afe523f37e5148ed98","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723055,"character_end":1723500,"quote":"for a period of ten years from the date of issuance of \nlicense by the Special Technology Zone Authority; and \n \n(c) Special Technology Zones Authority established under Special Technology \nZones Authority Act, 2021 (XVII of 2021).] \n \n1[(60E) The provisions of section 148 shall not apply on mobile phones brought in \npersonal baggage under Baggage Rules, 2006.]  \n \n2[   ] \n \n3[   ] \n \n4[   ]  \n \n5[(62) The following provisions of Section 97 ","quote_sha256":"874a3c445872e98185d5e91cc5103edb4208b6268a2d0e4145283326f87114cc","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-1fd8296b057ba6a9e2bc","source":"pk-code-f40603913b933194","target":"pk-code-6159f8043fce5f7d","target_candidates":["pk-code-6159f8043fce5f7d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727813,"character_end":1727856,"quote":"International Finance Corporation Act, 1956","quote_sha256":"2a7fb5172c64c5f0c711a4fc2aea3159697d25a61df7bc90f7b95ae8c3c71a5c","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727643,"character_end":1728086,"quote":"3[(67) The provisions of sections 150, 151, 152, 153 and 233 shall not apply in \nrespect of payments made to the International Finance Corporation established \nunder the International Finance Corporation Act, 1956 (XXVII of 1956).] \n4[(67A) The provisions of section 100B and Eighth Schedule shall not apply to \ntransactions carried on upto 30th day of June, 2015, on any Stock Exchange of \nPakistan, by International Finance Corporation estab","quote_sha256":"fa8f96593fe171b7d8d8022b339c0256a6bc2873fed6a7e1c11191406729894d","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-aac5a7bd1b8ed2467ec7","source":"pk-code-f40603913b933194","target":"pk-code-6159f8043fce5f7d","target_candidates":["pk-code-6159f8043fce5f7d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728103,"character_end":1728147,"quote":"International \nFinance Corporation Act, 1956","quote_sha256":"ff7b6d9d36430b3a81645b1525ffc8e9e4aab3939db7f25d88d51ac97df9d339","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727933,"character_end":1728377,"quote":"e shall not apply to \ntransactions carried on upto 30th day of June, 2015, on any Stock Exchange of \nPakistan, by International Finance Corporation established under the International \nFinance Corporation Act, 1956 (XXVIII of 1956).] \n \n5[(68) The provisions of sections 151, 153 and 155 shall not apply in respect of \npayments made to the Pakistan Domestic Sukuk Company Ltd.] \n \n6[(69) The provisions of sections 150, 151, 152, 153 and 233 sh","quote_sha256":"574a85d9ef24bdff7c23766076016e824aa4c1a0a881292358f43bc52f9c4bb0","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d38f31647d9639e1ec2d","source":"pk-code-f40603913b933194","target":"pk-code-fe9c608e362b86c8","target_candidates":["pk-code-fe9c608e362b86c8"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728473,"character_end":1728511,"quote":"Asian Development Bank Ordinance, 1971","quote_sha256":"38fca80260de7cfbc2f30c53dd5e346b3a382de4399effa57abb1a55cac2447c","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728303,"character_end":1728741,"quote":"y Ltd.] \n \n6[(69) The provisions of sections 150, 151, 152, 153 and 233 shall not apply in \nrespect of payments made to the Asian Development Bank established under the \nAsian Development Bank Ordinance, 1971 (IX of 1971).] \n \n7[(70) The provisions of section 148, regarding withholding tax on imports, shall \nnot apply in respect of goods or classes of goods for the execution of contract, \n                                            \n1","quote_sha256":"c561d0a618823621611997b036cdb2d675b0674d25f13da9fb59269c556f487e","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-6d382d46edd844aab5f8","source":"pk-code-f40603913b933194","target":"pk-code-53ab8b2b9169b02d","target_candidates":["pk-code-53ab8b2b9169b02d"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736878,"character_end":1736933,"quote":"Pakistan Telecommunication (Re-organization) \nAct, 1996","quote_sha256":"0c5cf1eca3fe54a2884f7287d56d09f1fc9dcd786d41cfd44c2a08110152ccb1","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736708,"character_end":1737163,"quote":"by National Telecommunication Corporation against \nprovision of telecommunication services including ancillary services specified in \nsubsection (3) of section 41 of the Pakistan Telecommunication (Re-organization) \nAct, 1996 (XVII of 1996).] \n \n4[  ] \n \n5[    ]  \n6[    ]  \n7[    ]  \n8[    ]  \n9[    ]  \n                                            \n1The words “152(2A) and section” inserted by S.R.O. 235(I)/2015, dated 18.03.2015. \n2Clause (79) omitted ","quote_sha256":"777594736f69436ea4a6be292f1b2cce19c3bbdd24067c56c51357a95e3e7e5d","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5301a676b7bcfd3a809c","source":"pk-code-f40603913b933194","target":"punjab-code-e41335328bb0da49","target_candidates":["punjab-code-e41335328bb0da49"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741947,"character_end":1741971,"quote":"Anti Terrorism Act, 1997","quote_sha256":"5ac40e993b953501a5226d3659938d20547a45fc63305fbfb715ba6c9c2717b7","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741777,"character_end":1742167,"quote":"y under this clause shall not be available to proceeds of crime relating to offences \nunder the following laws: \n(a) Control of Narcotics Substances Act, 1997;  \n \n(ii) \nAnti Terrorism Act, 1997; and \n \n(iii) Anti-Money Laundering Act, 2010]. \n5 Clause (86) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(86)(a) The provisions of section 111 shall not apply to- ","quote_sha256":"dbca20c77191848622d8a1c3f904066afb5cc443e65c5cc5e6dc7ac8b2bf0877","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d8d45c408a823039c11e","source":"pk-code-f40603913b933194","target":"punjab-code-e41335328bb0da49","target_candidates":["punjab-code-e41335328bb0da49"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743932,"character_end":1743956,"quote":"Anti Terrorism Act, 1997","quote_sha256":"5ac40e993b953501a5226d3659938d20547a45fc63305fbfb715ba6c9c2717b7","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743762,"character_end":1744186,"quote":"is clause shall not be available to proceeds of crime relating \nto offences under the following laws, namely:- \n(i) \nControl  of  Narcotics  Substances Act, 1997; \n(ii) \nAnti Terrorism Act, 1997; and \n(iii) \nAnti-Money \nLaundering \nAct, 2010.” \n1Clause (87) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(87) \nThe  provisions of sections 182, 205, 177 and 214C shall not apply to an individual, hol","quote_sha256":"ee9ed0ebcdbbc547b2a639166b3df764f8e8398b0ab192bd6709c09e3a310e5d","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-daf7b579177105eaeda5","source":"pk-code-f40603913b933194","target":"pk-code-ce4662a3f3f84232","target_candidates":["pk-code-ce4662a3f3f84232"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747203,"character_end":1747256,"quote":"United Nations (Privileges and Immunities) \nAct, 1948","quote_sha256":"d60c1b55c2670c4c2bee0399d6ea2a4ec9b66a4a75ef934e99281b496edc696a","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747033,"character_end":1747486,"quote":") \nThe Provisions of section 236I shall not apply to-  \n \n \n(a)    the Federal Government or a Provincial Government; \n(b) an individual entitled to privileges under the United Nations (Privileges and Immunities) \nAct, 1948 (XX of 1948);  \n(c) a foreign diplomat or a diplomatic mission in Pakistan; or \n(d) a person who is a non-resident and- \n(i) \nfurnishes copy of passport as an evidence to the educational institution that during \nprevious tax year","quote_sha256":"764e699359f2015136ea6f5c59059157d6ddc27b58005b29c1073802a68a3863","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-7a3e1b3bf133318c722e","source":"pk-code-f40603913b933194","target":"pk-code-ce4662a3f3f84232","target_candidates":["pk-code-ce4662a3f3f84232"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748022,"character_end":1748075,"quote":"United Nations (Privileges and \nImmunities) Act, 1948","quote_sha256":"1031cd6856a4e628d71cf9552d7e3e3ecad84b292d10db740033d61d92536c00","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747852,"character_end":1748305,"quote":"90) \nThe provisions of section 236D shall not apply to- \n \n \n(a) \nthe Federal Government or a Provincial Government; \n(b) \nan individual entitled to privileges under the United Nations (Privileges and \nImmunities) Act, 1948(XX of 1948); or \n \n \n(c) \na foreign diplomat or diplomatic mission in Pakistan.” \n3Inserted by S.R.O. 1029(I)/2014 date 19.11.2014. \n4Clause (91) substituted by the Finance Act, 2016. Substituted clause read as follows:- \n“(91) \n","quote_sha256":"f0b7546c1ce282e538202012d56ea194a3b30064022bd9ee8e0265349c8dd84c","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-212ca18871c0015427ba","source":"pk-code-f40603913b933194","target":"pk-code-d291ea4e4c721607","target_candidates":["pk-code-d291ea4e4c721607"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770405,"character_end":1770426,"quote":"Public Debt Act, 1944","quote_sha256":"002ab6f16662e88bd7ef49200041d5f9f4960c72d42040146876c44cbd847734","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770235,"character_end":1770429,"quote":" company in Pakistan of a non-resident individual \ninvesting in a debt instrument, whether conventional or shariah compliant, issued by the Federal \nGovernment under the Public Debt Act, 1944.] ","quote_sha256":"d14aaf96aa6aec2adc4c6defd83010a618f1d9e42103796803ecc6334d8897c2","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-d5a752a46db2a20c3f3b","source":"pk-code-f40603913b933194","target":"pk-code-d291ea4e4c721607","target_candidates":["pk-code-d291ea4e4c721607"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1773310,"character_end":1773331,"quote":"Public Debt Act, 1944","quote_sha256":"002ab6f16662e88bd7ef49200041d5f9f4960c72d42040146876c44cbd847734","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1773140,"character_end":1773530,"quote":"ident individual solely by reason of profit on debt earned from a debt instrument, whether \nconventional or shariah compliant, issued by the Federal Government under the Public Debt Act, 1944 \nand purchased exclusively through a bank account maintained abroad, a non-resident rupee account \nrepatriable (NRAR) or a foreign currency account maintained with a banking company in Pakistan.] \n ","quote_sha256":"771cc9d106321e8a667345826216b5a11cc8ec9c29bdda6045e4e11ac03fd612","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-8b9d7f7108c4edc6e3eb","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782285,"character_end":1782310,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782115,"character_end":1782540,"quote":"tely \nfrom the taxpayer’s income from other business. 1[Income from other business \nshall be profit or loss before tax as per profit and loss account prepared under the \nInsurance Ordinance, 2000 (XXXIX of 2000), excluding any surplus appropriation \nmade during the year.] \n \nComputation of Profits and Gains of Life Insurance Business \n \n2[2. \nThe profits and gains of a life insurance business shall be the current year’s \n","quote_sha256":"60c6077f405fce0639b13efbe0e1e3b5be4f2ae2b42bbac49d8e1744dec03aa1","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-b7a4b1349004179f1549","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782607,"character_end":1782633,"quote":"Insurance \nOrdinance, 2000","quote_sha256":"6c6f5b98e40a31ef30a944f3e751be31f9061ce603c0d67ae0ddb808e9042517","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782437,"character_end":1782863,"quote":"ance Business \n \n2[2. \nThe profits and gains of a life insurance business shall be the current year’s \nsurplus appropriated to profit and loss account prepared under the Insurance \nOrdinance, 2000 (XXXIX of 2000), as per advice of the Appointed Actuary, net of \nadjustments under sections 22(8), 23(8) and 23(11) of the Insurance Ordinance, \n2000 (XXXIX of 2000) so as to exclude from it any expenditure other than \nexpenditur","quote_sha256":"ad9ae93a950d289187d3389daa2a8e9fc84056b4d7c0771198851fb85cb36f02","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-0f0d1b0f138ffe95ceab","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782757,"character_end":1782783,"quote":"Insurance Ordinance, \n2000","quote_sha256":"b09633e3c9734f9d01cad0846e4082537f3f9dffdc98c0f4678ad7cc2c9c9c9d","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1782587,"character_end":1783013,"quote":" prepared under the Insurance \nOrdinance, 2000 (XXXIX of 2000), as per advice of the Appointed Actuary, net of \nadjustments under sections 22(8), 23(8) and 23(11) of the Insurance Ordinance, \n2000 (XXXIX of 2000) so as to exclude from it any expenditure other than \nexpenditure which is, under the provisions of Part IV of Chapter III, allowed as a \ndeduction in computing profits and gains of a business to the extent of the ","quote_sha256":"ac5e3eabae94365115c8c741b6728fc589f2ecbe1064a4f389054aa74328c454","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9c89bf5938d70f38ff56","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1787488,"character_end":1787513,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1787318,"character_end":1787743,"quote":" and gains of any business of insurance (other than life insurance) \nshall be taken to be the balance of the profits disclosed by the annual accounts \nrequired under the Insurance Ordinance, 2000 (XXXIX of 2000), to be furnished to \nthe Securities and Exchange 1[Commission] of Pakistan subject to the following \nadjustments – \n \n(a) \nany expenditure or allowance, or any reserve or provision for \nany expenditure, or the amo","quote_sha256":"b9829e6aa9f4ddd98cad3aa7e6260b1f548fa765f2aca2b359df57bc9e528989","reader_fragment":"p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-beb4ec1706fecf928dec","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1788538,"character_end":1788563,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1788368,"character_end":1788793,"quote":"n the realization of investments;] \n \n(c) \nno deduction shall be allowed for any expenditure, allowance, \nreserve, or provision in excess of the limits laid down in the \nInsurance Ordinance, 2000 (XXXIX of 2000), unless the excess \nis allowed by the 3[Securities] and Exchange Commission and \nis incurred in deriving income chargeable to tax 4[; and] \n \n5[(d)  no deduction shall be allowed for any expenditure incurred on \na","quote_sha256":"a81bd4106872d7b8de4c188676bdefd7e0ab49c5781357339b6ef1d7e684e322","reader_fragment":"p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1787200-1788800-6fc99c5fca94e515","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-efcf6ea333777e8d00e2","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791233,"character_end":1791258,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791063,"character_end":1791488,"quote":"is \nSchedule, there shall not be included “capital gains”, being income from the sale of modaraba \ncertificates or any instrument of redeemable capital as defined in the Companies Ordinance, 1984 \n(XLVII of 1984), listed on any stock exchange in Pakistan or shares of a public company (as defined \nin sub-section (47) of section 2) and the Pakistan Telecommunications Corporation vouchers issued \nby the Government of Pakista","quote_sha256":"5edb3cd5aaf7dac716fbf0b10189567815fffc58f1437d0712a265fd7fa24afd","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-5555596ff061925187f9","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793690,"character_end":1793715,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793520,"character_end":1793945,"quote":"nts, and includes immovable property \nwhether or not occupied by the insurer;  \n \n“life insurance business” means life insurance business as defined in section \n4 of the Insurance Ordinance, 2000 (XXXIX of 2000);5[and] \n \n“Securities and Exchange Commission of Pakistan” means the Securities \nand Exchange Commission established under the Securities and Exchange \nCommission of Pakistan Act, 1997 (XLII of 1997) 6[:] \n \n7[“Se","quote_sha256":"cebf9bdc07e9f327f4539fd539b20b462f00f8c0e1c724664c2e0d0ad4d318be","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-96eba767debd2a9575fc","source":"pk-code-f40603913b933194","target":"pk-code-4a4e5a575a9c632c","target_candidates":["pk-code-4a4e5a575a9c632c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793859,"character_end":1793916,"quote":"Securities and Exchange \nCommission of Pakistan Act, 1997","quote_sha256":"170c94b5da6a3489eb7befa3962cc32bde89ca756c95ef758e6fe54d16897e7f","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793689,"character_end":1794146,"quote":" Insurance Ordinance, 2000 (XXXIX of 2000);5[and] \n \n“Securities and Exchange Commission of Pakistan” means the Securities \nand Exchange Commission established under the Securities and Exchange \nCommission of Pakistan Act, 1997 (XLII of 1997) 6[:] \n \n7[“Securities” for the purposes of Rule 6B means shares of a public \ncompany, vouchers of Pakistan Telecommunication Corporation, Modaraba \nCertificates or instruments of redeemable capital and derivative p","quote_sha256":"3ee261c3a16bdf2a431113f33c65c53f8b3a36a68c70d4224961742a19e72cb4","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-9675968c003d783d6505","source":"pk-code-f40603913b933194","target":"pk-code-4a4e5a575a9c632c","target_candidates":["pk-code-4a4e5a575a9c632c"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794775,"character_end":1794832,"quote":"Securities and Exchange Commission of Pakistan \nAct, 1997","quote_sha256":"5827ba27e803761e4e49c4c68b95ca68537220f8c86d79d0475f94b53c48a4e6","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794605,"character_end":1794850,"quote":"the Fourth \nSchedule read as under: \n“Securities and Exchange Commissioner of Pakistan” means the Securities and Exchange \nCommissioner of Pakistan established under the Securities and Exchange Commission of Pakistan \nAct, 1997 (XLII of 1997).” ","quote_sha256":"6018f7534ee9c2275543757b96ab43461c4d20a6bb1680a7052e46492cca281a","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-509ae21c0a7c545dd79f","source":"pk-code-f40603913b933194","target":"pk-code-5a70bedf0ee02f2f","target_candidates":["pk-code-5a70bedf0ee02f2f"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1835711,"character_end":1835736,"quote":"Provident Funds Act, 1925","quote_sha256":"ed9a3c53c3201d5f30a0d28fdf3db1417941e9c09167dbbe4fd4b39bc83e7f9d","reader_fragment":"p-r-2b2ba404-1835200-1836800-27be21c375c40e5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1835200-1836800-27be21c375c40e5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1835541,"character_end":1835820,"quote":"loyment so provide, but excludes all other allowances and \nperquisites. \n \n15. \nApplication of this Part. — This Part shall not apply to any provident fund \nto which the Provident Funds Act, 1925 (XIX of 1925) applies. \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n ","quote_sha256":"9c0d9e391161d3e04f6bad0ca2feebcdfca6fefc55e7db30a174dbff347caa63","reader_fragment":"p-r-2b2ba404-1835200-1836800-27be21c375c40e5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1835200-1836800-27be21c375c40e5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-c6d501514ab64d159570","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904514,"character_end":1904533,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904344,"character_end":1904763,"quote":"e provisions of rule 2 shall \nnot apply. \n6. Responsibility and obligation of NCCPL.— (1) Pakistan Revenue Automation \nLimited (PRAL), a company incorporated under the 2[Companies Act, 2017 (XIX of \n2017)] or any other company or firm approved by the Board and any authority \nappointed under section 209 of this Ordinance, not below the level of an Additional \n                                            \n1 Rule 4A ins","quote_sha256":"a419033c57768989c88bd29d918b6ef406218b24f43b5aa8ae7ac912e61256b3","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-20d813559ce91c1671fb","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"resolution":"exact_title_match","relation":"citation_in_amendment_context","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904814,"character_end":1904839,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904644,"character_end":1904896,"quote":"209 of this Ordinance, not below the level of an Additional \n                                            \n1 Rule 4A inserted by the Finance Act, 2023. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"16dc48138221000640879b8867a29730468ec8816c8deee95b33adb9da867dd8","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"citation-571cbb6b87b5dc2469f7","source":"pk-code-f40603913b933194","target":"punjab-code-e41335328bb0da49","target_candidates":["punjab-code-e41335328bb0da49"],"resolution":"exact_title_match","relation":"explicit_instrument_citation","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915272,"character_end":1915296,"quote":"Anti-Terrorism Act, 1997","quote_sha256":"28ee8d22ab519a07497db5d07185c80d05df61e6ed0f4ce70fcc3174338fc8ab","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915102,"character_end":1915526,"quote":"ver’ means turnover as defined in clause (a) of sub-section \n(3) of section 113.  \n16. \nPersons convicted under Control of Narcotics Substances Act, 1997 \n(XXV of 1997), Anti-Terrorism Act, 1997 (XXVII of 1997) and Anti-Money \nLaundering Act, 2010 (VII of 2010) shall not be eligible to qualify under this \nSchedule. \n \n17. \nReturn for the trader qualifying under Part I of this Schedule shall be \non Form A as specified bel","quote_sha256":"282cd1f08f4e378b28d48ad7f74a3b106105a2c2617fff516ec784e4b61d73c5","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}}],"incoming":[],"internal_references":[{"id":"internal-27caa91f4ecfbc8e4b44","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":587192,"character_end":587512,"quote":"2[116A.   Foreign income and assets statement.– (1) Every resident taxpayer \nbeing an individual having foreign income of not less than ten thousand United  \nStates dollars or having foreign assets with a value of  not less than one hundred \nthousand United States dollars shall furnish a statement, hereinafter referred","quote_sha256":"5317ff6f1cd8141705948dc6ab9ac53a605e11deec530aad6f670bcba5686a09","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-116a-587192","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":18200,"character_end":18213,"quote":"section \n116A","quote_sha256":"a94cdd54b2c17faf839452213c4a7e14907bbab2cf42b09acfe7418eb38593d3","reader_fragment":"p-r-2b2ba404-17600-19200-53146a80a796b01b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-17600-19200-53146a80a796b01b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":18030,"character_end":18443,"quote":"er use of National Tax Number Certificate \n401 \n195. \nProsecution for making false or misleading statements \n401 \n195A. \nProsecution for non-compliance with notice under section \n116A.— \n402 \n195B. \nProsecution for enabling offshore tax evasion \n402 \n196. \nProsecution for obstructing an income tax authority \n402 \n197. \nProsecution for disposal of property to prevent attachment \n402 \n198. \nProsecution for unaut","quote_sha256":"0da72be39679cc1a3dca9048562c9f45366c66d3de2edcb7b78acbd78232df67","reader_fragment":"p-r-2b2ba404-17600-19200-53146a80a796b01b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-17600-19200-53146a80a796b01b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5cd959d4f4ff81d8aebe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26119,"character_end":26130,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26098,"character_end":26360,"quote":"\f\n Minimum tax under section 113 \n \nPART II \nRates of Advance Tax \n514 \n \n \n \nPART IIA \nCollection of Tax from Distributors, Dealers, And \nWholesalers \nOmitted by the Finance Act, 2014 \n517 \n \nPart IIB  \nRates of Advance Tax \n518 \n \nPART III \nDEDUCTION OF TAX AT","quote_sha256":"7648ef23b39470f2e0329e1e67d1fb50eeaf98ed53e14a2eae3280b60250a5a0","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a90694076acbb30b653a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":31005,"character_end":31016,"quote":"SECTION 99A","quote_sha256":"41e563b9a08459490412b7aaa97236e9494aca32814eb03941f4c065d9ea6273","reader_fragment":"p-r-2b2ba404-30400-32000-dba1299d79eba6ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-30400-32000-dba1299d79eba6ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":30835,"character_end":31160,"quote":"                                              757 \n \nPART I \nRULES FOR THE COMPUTATION OF THE PAYABLE ON \nPROFITS AND GAINS OF A TRADER FALLING UNDER SUB-\nSECTION (1) OF SECTION 99A \n757 \n \nPART II \nRULES FOR THE COMPUTATION OF THE PAYABLE ON \nPROFITS AND GAINS OF A TRADER FALLING UNDER SUB-\nSECTION (2) OF SECTION 99A \n758 ","quote_sha256":"8dff8d6f13859369bb14ca70d941e493a671e2c704248bb4baf50c95cdc8840b","reader_fragment":"p-r-2b2ba404-30400-32000-dba1299d79eba6ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-30400-32000-dba1299d79eba6ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-78fcf0c66d5deae46c78","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":31143,"character_end":31154,"quote":"SECTION 99A","quote_sha256":"41e563b9a08459490412b7aaa97236e9494aca32814eb03941f4c065d9ea6273","reader_fragment":"p-r-2b2ba404-30400-32000-dba1299d79eba6ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-30400-32000-dba1299d79eba6ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":30973,"character_end":31160,"quote":"LLING UNDER SUB-\nSECTION (1) OF SECTION 99A \n757 \n \nPART II \nRULES FOR THE COMPUTATION OF THE PAYABLE ON \nPROFITS AND GAINS OF A TRADER FALLING UNDER SUB-\nSECTION (2) OF SECTION 99A \n758 ","quote_sha256":"4bd60ce77699f879c4bc17cfd5f5ad6cf9da5f80391894dab6f14bb3343c18a5","reader_fragment":"p-r-2b2ba404-30400-32000-dba1299d79eba6ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-30400-32000-dba1299d79eba6ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-54d4ce50933aa04d35df","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946940,"character_end":947124,"quote":"1[181A. Active taxpayers’ list.— (1) The Board shall have the power to institute \nactive taxpayers’ list. \n \n \n(2) \nActive taxpayers’ list shall be regulated as may be prescribed.] \n \n","quote_sha256":"e8a43fecf27058d30016e0eeabd0971d957bc9d6e112c95cc83a187332546692","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-181a-946940","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":34135,"character_end":34147,"quote":"Section 181A","quote_sha256":"659e758e4c25e0025b1f61e790e8c37c7f012f6a764a2ff34cb0bc66cae9f173","reader_fragment":"p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":33965,"character_end":34377,"quote":"of the company including income and gains of a trust up \nto the date of its liquidation; \n \n3[(1A) \n“active taxpayer’ list” means the list instituted by the Board under \nSection 181A and includes such list issued by the Azad Jammu and Kashmir \nCentral Board of Revenue or Gilgit-Baltistan Council Board of Revenue;] \n    \n4[5(1B) “amalgamation” means the merger of one or more banking companies \nor non-banking f","quote_sha256":"9e128d39300f882e0b03477008e488d48a9622daa64054669ff14791dddeff01","reader_fragment":"p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b1fd510bcf1e2c1479ea","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":662606,"character_end":662926,"quote":"1[130. Appellate Tribunal.— (1) There shall be established an Appellate Tribunal \nInland Revenue hereinafter called as the Appellate Tribunal to exercise jurisdiction, \nconferred on it under this Ordinance:  \n \nProvided that the existing members including Chairman of the Appellate \nTribunal shall continue to hold offic","quote_sha256":"e871632acc1815e98440cb2b44c770c1bc3093adaa85dcce142b47d4cf16a2b2","reader_fragment":"p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-130-662606","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36358,"character_end":36369,"quote":"section 130","quote_sha256":"fc587d7db192f5940652c39f1b5221814582be8734138e790b6bca21dba0aa86","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36188,"character_end":36599,"quote":"f \nthe amalgamated company by virtue of the amalgamation 2[.]  \n \n \n \n3[  ] \n \n4[(2)  “Appellate Tribunal” means the Appellate Tribunal Inland Revenue \nestablished under section 130;] \n \n(3) \n“approved gratuity fund” means a gratuity fund approved by the \nCommissioner in accordance with Part III of the Sixth Schedule; \n \n5[(3A)  \n“Approved Annuity Plan” means an Annuity Plan approved by \nSecurities and Excha","quote_sha256":"5780b6c1a00e6f4b14f92e464f701b3ac352208f2849151e7055f3464a0bbf5d","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-61299f93d96896f4b54e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":662606,"character_end":662926,"quote":"1[130. Appellate Tribunal.— (1) There shall be established an Appellate Tribunal \nInland Revenue hereinafter called as the Appellate Tribunal to exercise jurisdiction, \nconferred on it under this Ordinance:  \n \nProvided that the existing members including Chairman of the Appellate \nTribunal shall continue to hold offic","quote_sha256":"e871632acc1815e98440cb2b44c770c1bc3093adaa85dcce142b47d4cf16a2b2","reader_fragment":"p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-130-662606","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38226,"character_end":38238,"quote":"section \n130","quote_sha256":"819a719eb0076c9d809f2bcda722bc84b435efe960815874d4d6922935baef97","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38056,"character_end":38357,"quote":"before substitution \nby the Finance (Amendment) Ordinance, 2009 read as follows: \n“(2) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section \n130;”.  \n5 Inserted by the Finance Act, 2005. \n6 Inserted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"1db3fadaf3ebe0108b78dfeb524b7f3db257ce3d9157efbcc848a9a6ba9e281a","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e4abd181b21b35d48fb7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39959,"character_end":39970,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39789,"character_end":40200,"quote":"ance Act, 2006 \n3 Clause (5) substituted by the Finance Act, 2002. The substituted clause read as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment raised under section 121; \n(c) \nan amended assessment under section 122; \n(d) \na demand for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inser","quote_sha256":"b6e84659df4abbe6ebeb25fe4f0ba9c271dcb06e132ead2f059c26c947f4cc2d","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6c089f4cd3bdaaa030fc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40005,"character_end":40016,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39835,"character_end":40246,"quote":"e Finance Act, 2002. The substituted clause read as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment raised under section 121; \n(c) \nan amended assessment under section 122; \n(d) \na demand for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by th","quote_sha256":"a6a48cf3e1c3c2f1db288f800ce6b565b7c708268cfacc569f2f997fd241c244","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2349fd3211d471b0fa77","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40052,"character_end":40063,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39882,"character_end":40293,"quote":"d as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment raised under section 121; \n(c) \nan amended assessment under section 122; \n(d) \na demand for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2002  \n6Clause (5B) substituted ","quote_sha256":"3544538dd31f3c1610528a9bdbf62c7fca78e321711bf95ac4c6ca0df9239854","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f1bdd21c5e101e438c6b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"190","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40177,"character_end":40188,"quote":"section 190","quote_sha256":"755c60003719f2208e6a490125c4534b66eb29d9f0148daffc176b0978be3f4e","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40007,"character_end":40418,"quote":"ction 121; \n(c) \nan amended assessment under section 122; \n(d) \na demand for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2002  \n6Clause (5B) substituted by the Finance Act, 2008. The substituted clause (5B) read as follows: \n“(5B) “assets management company” means a company reg","quote_sha256":"5008236e56843b7dd353b5f52483c9b97a8e0d43ac28fb789932d9c02c46ae97","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f91321abb2201c104a40","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40779,"character_end":40789,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40609,"character_end":41019,"quote":"rols or is the beneficial owner of such offshore assets \nfor the purpose of tax evasion;] \n \n(6) \n“association of persons” means an association of persons as defined \nin section 80; \n \n(7) \n“banking company” means a banking company as defined in the \nBanking Companies Ordinance, 1962 (LVII of 1962) 1[  ]; \n \n2[(7A) “beneficial owner” means a natural person who – \n(a) ultimately owns or controls a Company or","quote_sha256":"1419f0ceb271833cfc938b2f9c464222d9883cbcf79e047fbd2df543ac16f323","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5a163d2cb3317dbf106f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902777,"character_end":1902833,"quote":"3. Certain provisions of this Ordinance not to apply.—  ","quote_sha256":"b36ce4e52688bf52c64420236a43e915c3f9613c9b8d80f6d811149af95ca936","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41614,"character_end":41623,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41444,"character_end":41853,"quote":"der the \nCentral Board of Revenue Act, 1924 (IV of 1924), and on the \ncommencement of Federal Board of Revenue Act, 2007, the Federal \nBoard of Revenue established under section 3 thereof 4[and includes \na Member of the Federal Board of Revenue to whom powers of the \nBoard have been delegated under section 8 of the Federal Board of \nRevenue Act, 2007;]; \n \n(9) \n“bonus shares” includes bonus units in a unit","quote_sha256":"4d094990b4155a00433b5ce15a67234ed4837031bdff825a958d7d6e666adabb","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8b817833d61366b9d731","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42276,"character_end":42287,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42106,"character_end":42517,"quote":"t” means a bank account utilized by the taxpayer  \nfor business transaction declared to the Commissioner through original \nor modified registration form prescribed under section 181;] \n \n(11)] \n“capital asset” means a capital asset as defined in section 37; \n \n                                            \n1 Expression “and includes anybody corporate which transacts the business of banking in Pakistan” \nomitte","quote_sha256":"cca7139019781f86815d8874e2e319bd0be1f9fd16f202c6299ccc44ceb2f057","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df485b1cc129862354d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42352,"character_end":42362,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42182,"character_end":42592,"quote":"declared to the Commissioner through original \nor modified registration form prescribed under section 181;] \n \n(11)] \n“capital asset” means a capital asset as defined in section 37; \n \n                                            \n1 Expression “and includes anybody corporate which transacts the business of banking in Pakistan” \nomitted by the Finance Act, 2025. \n2 Clause (7A) Inserted by the Finance Act, 202","quote_sha256":"6776fba837f0c9e5b5f0613e960a0bee0747395b8078f47c69cb4d62d15cb47d","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fc0a90b4769e3ef87aac","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43162,"character_end":43173,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42992,"character_end":43403,"quote":"of any other object of general public utility;] \n \n \n2[(11B) “Chief Commissioner” means a person appointed as Chief                    \nCommissioner Inland Revenue under section 208 and includes a \n3[Chief Investigator,] Regional Commissioner of Income Tax and a \nDirector-General of Income Tax and Sales Tax;] \n \n4[(11C) “Collective Investment Scheme” shall have the same meanings as are \nassigned under the No","quote_sha256":"f1a16685ae3ef35ea22453680060ebc20c7c6e091ccebab0654d68a2b8fd3e6c","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e00d9c7a9e6ae7c48400","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43526,"character_end":43536,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43356,"character_end":43766,"quote":"the same meanings as are \nassigned under the Non-Banking Finance Companies (Establishment \nand Regulation) Rules, 2003;] \n \n(12) \n“company” means a company as defined in section 80; \n \n5[(13) \n “Commissioner” means a person appointed as Commissioner Inland \nRevenue under section 208 and includes any other authority vested with \nall or any of the powers and functions of the Commissioner;] \n \n6[(13A)  \n“Commi","quote_sha256":"d2eefd17182a2d0d68b94f59405072e09897c104b5202ae0856af69ab0202bc7","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5f714f5b5e4ea147e600","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43628,"character_end":43639,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43458,"character_end":43869,"quote":"ion) Rules, 2003;] \n \n(12) \n“company” means a company as defined in section 80; \n \n5[(13) \n “Commissioner” means a person appointed as Commissioner Inland \nRevenue under section 208 and includes any other authority vested with \nall or any of the powers and functions of the Commissioner;] \n \n6[(13A)  \n“Commissioner (Appeals)” means a person appointed as Commissioner \nInland Revenue (Appeals) under section 208","quote_sha256":"de7c6ef2e64dcc4b8cd79263d35c7f16615a07f2b033a0ddf6b7adca278e4cbf","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ad9aa93ed98ba4611cea","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43858,"character_end":43869,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43688,"character_end":44099,"quote":"l or any of the powers and functions of the Commissioner;] \n \n6[(13A)  \n“Commissioner (Appeals)” means a person appointed as Commissioner \nInland Revenue (Appeals) under section 208;] \n \n 7[(13AA) concealment of income includes –  \n \n                                            \n1Inserted by the Finance Act, 2002. \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from ","quote_sha256":"7c1064ef98b007dbb3f5f34ab42925985e085ed714fe8a56ae16885fcf0caf24","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0ae39f56675ccf75a84e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44498,"character_end":44509,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44328,"character_end":44739,"quote":"ective till 05.06.2010. The substituted clause (11B) \nread as follows: \n“(11B) “Chief Commissioner” means a person appointed as Chief Commissioner Inland  \nRevenue under section 208 and includes a Regional Commissioner of Income Tax and \na Director-General of Income Tax and Sales Tax.” \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2011. \n5Substituted by the Finance Act, 2010","quote_sha256":"b3c04c73897569d98cad7656d71d56a740d3d0b0a811f2e929aba218eeaab0ed","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-402f31c5c44cc3ae40c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45182,"character_end":45193,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45012,"character_end":45423,"quote":" remained effective till 05.06.2010. The substituted Clause (13) \nread as   follows: \n“(13)  Commissioner” means a person appointed as Commissioner Inland Revenue under \nsection 208, and includes any other authority vested with all or any of the powers and \nfunctions of the Commissioner;”. \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause","quote_sha256":"cca318ef017982498548f12890f3dbac4b6c546e63687d4bad38a4e4c7e6bc3c","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2245ee8eedeb6f277517","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45806,"character_end":45817,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45636,"character_end":45875,"quote":"ll 05.06.2010.  The substituted Clause (13A) \nread as follows: \n“(13A)  “Commissioner (Appeals)” means a person appointed as Commissioner Inland \nRevenue (Appeals) under section 208; \n7 New clause (13AA) inserted by the Finance Act, 2021. ","quote_sha256":"c0b6c22b4c60ab644ab326aa0934f1f799392cf5ffec2b8d55c105850dbbe7a7","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2d7ea0bbcac5c0c600b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46198,"character_end":46209,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46028,"character_end":46439,"quote":"failure to disclose income chargeable to tax; \n \n(b)  claiming any deduction or any expenditure not actually incurred;  \n \n(c)  any act referred to in sub-section (1) of section 111; and  \n \n(d) claiming of any income or receipt as exempt which is otherwise     \ntaxable.  \n \nExplanation.- For removal of doubt it is clarified that none of the \naforementioned acts would constitute concealment of income \nunless","quote_sha256":"294d89f541931976041998a13e8f93f7e1e3ee349f6fad6251fc1eb9a4bf39f7","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d3d181cbfcac2b815e52","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47428,"character_end":47438,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47258,"character_end":47668,"quote":"ble allowance” means an allowance that is deductible from \ntotal income under Part IX of Chapter III; \n \n(17) “depreciable asset” means a depreciable asset as defined in section 22; \n \n5[17A. ”Developmental REIT Scheme” means Developmental REIT \nScheme as defined under the Real Estate Investment Trust \nRegulations, 2015;] \n \n6[(17B) \"digital means\" means digital payments and financial services \nincluding bu","quote_sha256":"1db24e986860b81b248bd19db98715eb5a2f43282a4f7b4b82bba3b2d3db55e9","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7967caf5d8bf892823f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"75","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":376127,"character_end":376168,"quote":"75.  Disposal and acquisition of assets.—","quote_sha256":"8e9357c323361a85dc7b35945a6237c45b24d14993b9bdf7780fb97471c97b2a","reader_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-376000-377600-3772c81124969ad4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":49222,"character_end":49232,"quote":"section 75","quote_sha256":"08713ca9de4d19b3f4dc71b584e63582920767d0e64ddd2878a3cf1ebfb2ed7f","reader_fragment":"p-r-2b2ba404-48000-49600-803441aaa842d50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-48000-49600-803441aaa842d50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":49052,"character_end":49462,"quote":"cy reports, \naccounting services in the form of digital files or any other online \nfacility;] \n \n(18) “disposal” in relation to an asset, means a disposal as defined in \nsection 75; \n \n2[(18A) “distributor” means a person appointed by a manufacturer, importer \nor any other person for a specified area to purchase goods from him \nfor further supply;] \n \n(19) “dividend” includes — \n \n(a) \nany distribution by a","quote_sha256":"ba396a4061b7112cc4dddf17573edd414949c49816f2cb8671e1f3d2ae0f0f0e","reader_fragment":"p-r-2b2ba404-48000-49600-803441aaa842d50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-48000-49600-803441aaa842d50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-570166fba6b777a56041","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319043,"character_end":319363,"quote":"3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall","quote_sha256":"62280e20560b52203a8c84baf7619fd6f581a03173bf349be1062702380c9b53","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63-319043","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":53489,"character_end":53499,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":53319,"character_end":53729,"quote":"roved employment pension or annuity scheme and approved \npension fund under Voluntary Pension System Rules, 2005, should not \nexceed the limit prescribed or specified in section 63.] \n \n9[(19AA) “e-commerce” means sale or purchase of goods and services \nconducted over computer networks by methods specifically designed \nfor the purpose of receiving or placing of orders either through \nwebsites, mobile applic","quote_sha256":"fd8c3f21f920f93e9ca3062c684cfeefeaf7842803503f708e311a8d12051d6c","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1ff603a1dd084c1b96ff","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57437,"character_end":57447,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57310,"character_end":57677,"quote":"\f\nChapter I – Preliminary__________________________________ \n \n12 \n \n \n1[(22AA) “fair market value” means value as provided in section 68;] \n \n2[(22B)  ”fee for offshore digital services” means any consideration for providing \nor rendering services by a non-resident person for online advertising \nincluding digital advertising space, designing, creating, hosting or ","quote_sha256":"9daf61641bbf32b1d0f539362e0ecd1061b629e0db19bc01100222079623d7ad","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21ae4a73e4506f9f1b1a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"171A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":900047,"character_end":900367,"quote":"4[171A. Payment of refund through income tax refund bonds.- (1) \nNotwithstanding anything contained in sections 170 and 171, the income tax \nrefunds payable under this Ordinance may also be paid through income tax refund \nbonds to be issued by FBR Refund Settlement Company Limited, in book-entry \nform through an establ","quote_sha256":"fd80ee238622fdad12afb34de9a74797e9c0f798a2149096491c1c68dea57063","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-171a-900047","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58388,"character_end":58400,"quote":"section 171A","quote_sha256":"8063b2ebe78399e9a36415fd7e238ac5c135e71e49acb4a5fc414a1b37e55ea0","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58218,"character_end":58630,"quote":"rporated under the Companies Act, 2017 (XIX of 2017), for \nthe purposes of settlement of income tax refund claims including payment \nby way of issuing refund bonds under section 171A;]  \n(23) \n“fee for technical services” means any consideration, whether \nperiodical or lump sum, for the rendering of any managerial, technical \nor consultancy services including the services of technical or other \npersonnel, but","quote_sha256":"6cd8f2fc9f4bf6550c971732b435953d628502f9f9ccd443de9829c6030c9e51","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ca05ab3250bfba6e15d4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":60119,"character_end":60129,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59949,"character_end":60359,"quote":" money \non deposit or otherwise for the purposes of advancing loans or making \ninvestments in the ordinary course of business; \n \n(26) \n“firm” means a firm as defined in section 80; \n(27) \n“foreign-source income” means foreign-source income as defined in \nsub-section (16) of section 101. \n \n1[(27A) “greenfield industrial undertaking” means – \n \n(a) a new industrial undertaking which is – \n \n(i) \nsetup on la","quote_sha256":"d29622b4c1afacf66759438f315642620e890ce8a2c9de8c72c20b8b1ccad2a9","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3c4b275f9f8e87a2c0ea","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"101","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":478468,"character_end":478506,"quote":"101. Geographical source of income. — ","quote_sha256":"7bd5cdb49bbd15ad954009ddef3dd40ffbc81ef5f4ba46763936b2feec89dfa4","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":60225,"character_end":60236,"quote":"section 101","quote_sha256":"7fbde3fd5e1b5730ce4d551409a37c3c8edce49b15304e1728edad360039da5b","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":60055,"character_end":60466,"quote":" course of business; \n \n(26) \n“firm” means a firm as defined in section 80; \n(27) \n“foreign-source income” means foreign-source income as defined in \nsub-section (16) of section 101. \n \n1[(27A) “greenfield industrial undertaking” means – \n \n(a) a new industrial undertaking which is – \n \n(i) \nsetup on land which has not previously been utilized for any \ncommercial, industrial or manufacturing activity and is ","quote_sha256":"126bf4801f830d5e668055e230f07737a770cda0ddd6a1489667efca6bc6e161","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f6466900a6d63e0e8fad","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62080,"character_end":62092,"quote":"section \n148","quote_sha256":"e8010a0b334b3a01d9e4d8c0e553d4413a98313f20e8f44b6d394de95996f88b","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":61910,"character_end":62322,"quote":"en subject to final tax;”] \n \n2[(29) \n“income” includes any amount chargeable to tax under this Ordinance, \nany amount subject to collection 3[or deduction] of tax under section \n148, 4[150, 152(1), 153, 154, 156, 156A, 233, 5[  ] ] 6[,] sub-section (5) \nof section 234 7[, section 236Z] 8[ ] 9[and] 10[any amount treated as \nincome under any provision of this Ordinance] and any loss of \nincome11[ ]; \n \n12[(29A","quote_sha256":"bf3fe508c6648f8f747b85c8a8afa751d3c0b8149726bce32e5a16a8b4f875af","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-eaacef1b5fd3f8d24045","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62168,"character_end":62179,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":61998,"character_end":62409,"quote":"er this Ordinance, \nany amount subject to collection 3[or deduction] of tax under section \n148, 4[150, 152(1), 153, 154, 156, 156A, 233, 5[  ] ] 6[,] sub-section (5) \nof section 234 7[, section 236Z] 8[ ] 9[and] 10[any amount treated as \nincome under any provision of this Ordinance] and any loss of \nincome11[ ]; \n \n12[(29A) “income year” means income year as defined in the repealed \nOrdinance;] \n \n13[(29B)  ","quote_sha256":"7c21d51732632da911ce18b66bf4222617e3909ee845244afa0240db36a55dc0","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-da2618a6ffeb815ea7e6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Z","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213780,"character_end":1214100,"quote":"2[236Z. Bonus shares issued by companies. – (1) Notwithstanding anything \ncontained in any law for the time being in force, every company, issuing bonus \nshares to the shareholders of the company, shall withhold ten percent of the bonus \nshares to be issued.  \n \n(2)  \nBonus shares withheld under sub-section (1) shall o","quote_sha256":"9019bb54452306418551d2313fa716dd60270d70037a080fabd3527c917835df","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236z-1213780","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62184,"character_end":62196,"quote":"section 236Z","quote_sha256":"371c310313df7b2e649109d9cce538df7024ac9bd0770c9dcacda3acd2674d75","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62014,"character_end":62426,"quote":"e, \nany amount subject to collection 3[or deduction] of tax under section \n148, 4[150, 152(1), 153, 154, 156, 156A, 233, 5[  ] ] 6[,] sub-section (5) \nof section 234 7[, section 236Z] 8[ ] 9[and] 10[any amount treated as \nincome under any provision of this Ordinance] and any loss of \nincome11[ ]; \n \n12[(29A) “income year” means income year as defined in the repealed \nOrdinance;] \n \n13[(29B)  “Individual Pensi","quote_sha256":"fb133a6e4fc04cce9862a0b384409cae0ae7b0864c3d40446d5d1124af8828b5","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ebdc29a78e7def11fd67","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Z","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213780,"character_end":1214100,"quote":"2[236Z. Bonus shares issued by companies. – (1) Notwithstanding anything \ncontained in any law for the time being in force, every company, issuing bonus \nshares to the shareholders of the company, shall withhold ten percent of the bonus \nshares to be issued.  \n \n(2)  \nBonus shares withheld under sub-section (1) shall o","quote_sha256":"9019bb54452306418551d2313fa716dd60270d70037a080fabd3527c917835df","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236z-1213780","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63313,"character_end":63325,"quote":"section 236Z","quote_sha256":"371c310313df7b2e649109d9cce538df7024ac9bd0770c9dcacda3acd2674d75","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63143,"character_end":63555,"quote":"he Finance Act, 2005. \n5 The expression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"5cc95916e27f45f0e6826131a4170aab00033803144dfe6f66fc201e324025c0","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-070f58c9fc287fb1f85f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204234,"character_end":204554,"quote":"24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intangibles– \n(a) \nthat are wholly or partly used by the person in the tax year in \nderiving income from business chargeable to tax; and \n(b) \nthat have a normal useful l","quote_sha256":"b7de7d356971d67d99adcd72974ca0c801ffee56455aa3056f48b65fd02cc98d","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-24-204234","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":67203,"character_end":67213,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":67033,"character_end":67443,"quote":" \n 1[(c) telecommunication companies operating under the license of \nPakistan Telecommunication Authority (PTA).;] \n \n(30) “intangible” means an intangible as defined in section 24; \n \n2[(30A) \n“integrated enterprise” means a person integrated with the Board \nthrough approved fiscal electronic device and software, and who \nfulfills obligations and requirements for integration as may be \nprescribed;] \n \n3[4[","quote_sha256":"d9ddbf7be99cde28051c4c8bcec0399a5daea7e6ce472fbb651837e23bb8950b","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-212f206da51b765f8671","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"81","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390535,"character_end":390576,"quote":"81.  Resident and non-resident persons.— ","quote_sha256":"d59d33d0237940ef8b62a50307724d9e1da7b0b1de925b04e06ad3fd7fdba339","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":76140,"character_end":76150,"quote":"Section 81","quote_sha256":"45303ce43c1bbecaad21b57d1f2c1baf78dc598dd1bd77065160b578fe42bb1d","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75970,"character_end":76380,"quote":"ne of the assets of such person confers, or may confer, \na private benefit to any other person;] \n \n(37) “non-resident person” means a non-resident person as defined in \nSection 81; \n \n(38) “non-resident taxpayer” means a taxpayer who is a non-resident \nperson; \n \n \n1[(38A) “Officer of Inland Revenue” means any Additional Commissioner \nInland Revenue, Deputy Commissioner Inland Revenue, Assistant \nCommissio","quote_sha256":"0ac338576068156b79d0829440f3139b2a04249f9cc4d6aebb324cb10d68648b","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7bb285701dc694ab2df7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"101","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":478468,"character_end":478506,"quote":"101. Geographical source of income. — ","quote_sha256":"7bd5cdb49bbd15ad954009ddef3dd40ffbc81ef5f4ba46763936b2feec89dfa4","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78980,"character_end":78991,"quote":"section 101","quote_sha256":"7fbde3fd5e1b5730ce4d551409a37c3c8edce49b15304e1728edad360039da5b","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78810,"character_end":79221,"quote":"9) “Originator” means Originator as defined in the Asset Backed \nSecuritization Rules, 1999; \n \n(40) “Pakistan-source income” means Pakistan-source income as defined \nin section 101; \n \n2[(40A)  “Pension Fund Manager” means an asset management company \nregistered \nunder \nthe \nNon-Banking \nFinance \nCompanies \n(Establishment and Regulations) Rules, 2003, or a life insurance \ncompany registered under Insurance ","quote_sha256":"6b16b7c5d226b858d0086d2930bbbaa7d50bdf47213e76eb95d2a5b0a62c52ed","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3e384b1a7ee2eb7da1f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84564,"character_end":84574,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84394,"character_end":84743,"quote":"mported in the name of \nthe associate or any other person, whether or not the title to \nthe goods passes outside Pakistan.] \n \n(42) “person” means a person as defined in section 80; \n \n                                            \n1Added by the Finance Act, 2018 \n2Added by the Finance Act, 2018 \n3 The word “fixed” omitted by the Finance Act, 2023. ","quote_sha256":"b6d5dbdad726d8fef38d72069073f37ddc7f082be1c9adb1e8124dafd03d2b99","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-27bd679c40533f16a84e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":209275,"character_end":209595,"quote":"25. \nPre-commencement expenditure.—(1)  A person shall be allowed a \ndeduction for any pre-commencement expenditure in accordance with this section.  \n \n \n(2) \nPre-commencement expenditure shall be amortized on a straight-line \nbasis at the rate specified in Part III of the Third Schedule. \n \n \n(3) \nThe total deduction","quote_sha256":"8bfa8678d8a3f6208c0fc62ea7cd5f410eb85ba8b91d584787759e8c8268698a","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-25-209275","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85150,"character_end":85160,"quote":"section 25","quote_sha256":"1b1607c018251117e66ef48ad6b62790e5ec00f322ceb5d80dd9fd235c0da7b9","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84980,"character_end":85390,"quote":"censed and regulated by the \nSecurities and Exchange Commission of Pakistan;”] \n \n(43) “pre-commencement expenditure” means a pre-commencement \nexpenditure as defined in section 25; \n \n(44) “prescribed” means prescribed by rules made under this Ordinance; \n \n3[(44A) “principal officer” used with reference to a company or association of \npersons includes –  \n \n(a) \na director, a manager, secretary, agent, ac","quote_sha256":"79b37a7b6a2cb8e67ad9e01636a372590c25be80304cce29dfad5d873b2966b8","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eb5e94426428a464ea51","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89597,"character_end":89607,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89427,"character_end":89837,"quote":"s a provident fund recognised by the \nCommissioner in accordance with Part I of the Sixth Schedule;  \n \n \n2[ ] \n \n(49) “rent” means rent as defined in sub-section (2) of section 15 and \nincludes an amount treated as rent under section 16; \n \n3[(49A)  “repealed Ordinance” means Income Tax Ordinance, 1979 (XXXI of \n1979);] \n \n(50) “resident company” means a resident company as defined in section \n83; \n \n(51) ","quote_sha256":"a69adbfb6bfbb6f5a44cb3b794dde5bfad08b66e83f965ec5c6859d6c75c9dbd","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-30cbb7afb2204a34bf10","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":164281,"character_end":164601,"quote":"16. \nNon-adjustable amounts received in relation to buildings.— (1)  Where \nthe owner of a building receives from a tenant an amount which is not adjustable \nagainst the rent payable by the tenant, the amount shall be treated as rent \nchargeable to tax under the head “Income from Property” in the tax year in which \nit ","quote_sha256":"f09f74aaa4c72d167a82493cee4a64656f6761308476a54e419db631aaa51e3e","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-16-164281","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89654,"character_end":89664,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89484,"character_end":89894,"quote":"ordance with Part I of the Sixth Schedule;  \n \n \n2[ ] \n \n(49) “rent” means rent as defined in sub-section (2) of section 15 and \nincludes an amount treated as rent under section 16; \n \n3[(49A)  “repealed Ordinance” means Income Tax Ordinance, 1979 (XXXI of \n1979);] \n \n(50) “resident company” means a resident company as defined in section \n83; \n \n(51) “resident individual” means a resident individual as defi","quote_sha256":"6815ab0443f16f8bfbad83421e097d90f5fd3a35763b7e8771b1360b83c29032","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3bd964b32d3d48500b10","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"83","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":392725,"character_end":392748,"quote":"83. Resident company.— ","quote_sha256":"1728984cb19553987af1b78a79ff2a3ff944d7c3506cbedaccacfd28a3edf02d","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89816,"character_end":89827,"quote":"section \n83","quote_sha256":"5719e2de9b1feed9960bc540e6227af6a637934393e87ca6b1b3fef793d3d969","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89646,"character_end":90057,"quote":"t under section 16; \n \n3[(49A)  “repealed Ordinance” means Income Tax Ordinance, 1979 (XXXI of \n1979);] \n \n(50) “resident company” means a resident company as defined in section \n83; \n \n(51) “resident individual” means a resident individual as defined in section \n82; \n \n(52) “resident person” means a resident person as defined in section 81;  \n \n(53) “resident taxpayer” means a taxpayer who is a resident per","quote_sha256":"cd112f11dbddf07ee493950dc5d0785d806da6bab6bad6c9d35773f175301d94","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b72025454998bc3517b1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"82","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390906,"character_end":390933,"quote":"82. Resident individual. — ","quote_sha256":"c77801641843d198134fe24dc5d8628b89d78f253e7649409f930fe79206d499","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89901,"character_end":89912,"quote":"section \n82","quote_sha256":"c09501e60357f4cf3cb26dab0dc60693548e3de0a6afdd13eb35519efe04f3e1","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89731,"character_end":90142,"quote":" (XXXI of \n1979);] \n \n(50) “resident company” means a resident company as defined in section \n83; \n \n(51) “resident individual” means a resident individual as defined in section \n82; \n \n(52) “resident person” means a resident person as defined in section 81;  \n \n(53) “resident taxpayer” means a taxpayer who is a resident person; \n(54) \n4[“royalty”]means any amount paid or payable, however described or \ncompu","quote_sha256":"f3ac4ae0f4c147a559ff3357ae5af2387b646126ac1a4a31b86e45f94597960c","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ef85310327ddfd0e053c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"81","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390535,"character_end":390576,"quote":"81.  Resident and non-resident persons.— ","quote_sha256":"d59d33d0237940ef8b62a50307724d9e1da7b0b1de925b04e06ad3fd7fdba339","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89978,"character_end":89988,"quote":"section 81","quote_sha256":"b17ccf95ab8c053050105fd2d9220264eca1096efa7d715807dc50fea3e90fa9","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89808,"character_end":90218,"quote":"ined in section \n83; \n \n(51) “resident individual” means a resident individual as defined in section \n82; \n \n(52) “resident person” means a resident person as defined in section 81;  \n \n(53) “resident taxpayer” means a taxpayer who is a resident person; \n(54) \n4[“royalty”]means any amount paid or payable, however described or \ncomputed, whether periodical or a lump sum, as consideration for — \n \n(a) \nthe us","quote_sha256":"f2fa8064326fbfe7037969a64b9079d30d5ff74c127b7a7daba2de5d4e4a214f","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-480bd2a1a48fa2bb7f63","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91088,"character_end":91099,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90918,"character_end":91261,"quote":"the Finance Act, 2010. The omitted clause (48A) read as follows: \n“(48)  “Regional Commissioner” means a person appointed as a Regional Commissioner of Income \nTax under section 208 and includes a Director-General of Income Tax and Sales Tax.” \n3 Inserted by the Finance Act, 2002 \n4 The word “royalties” substituted by the Finance Act, 2002. ","quote_sha256":"3e08858765e1e252960d1fb5980df3e34def339882c073163edc72f96f6cd1c7","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c2e7a055e0641308ce69","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91974,"character_end":91984,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91804,"character_end":92214,"quote":"lauses] (a) through (e); 2[and] \n \n(g) \nthe disposal of any property or right referred to in 3[sub-clauses] \n(a) through (e); \n \n(55) “salary” means salary as defined in section 12; \n \n(56) “Schedule” means a Schedule to this Ordinance; \n \n(57) “securitization” means securitization as defined in the Asset Backed \nSecuritization Rules, 1999; \n(58) “share” in relation to a company, includes a modaraba certifi","quote_sha256":"70cbe5c43981fd61d098161c5c672591f2f1275d3b2e0354734635dd6e5b0ab9","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f99b45ee2f636916fbf6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"203","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009275,"character_end":1009304,"quote":"203. Trial by Special Judge.—","quote_sha256":"098df6ecaef5624aeff6eb0c4fd1818b7be27ac4d4f12d3c45bb4e697fbdd9b9","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94087,"character_end":94100,"quote":"section  \n203","quote_sha256":"08b83bf11a98f419447f515c08839f4fc106c1a6b6a361cfb647c4fbf0c71be7","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93917,"character_end":94330,"quote":"in existence;] 8[and] \n \n9[(iv)    is not a small and medium enterprise as defined in clause \n(59A);] \n \n10[(59B) “Special Judge” means the Special Judge appointed under section  \n203;] \n \n(60) “Special Purpose Vehicle” means a Special Purpose Vehicle as \ndefined in the Asset Backed Securitization Rules, 1999; \n \n11[(60A)  “specified jurisdiction” means any jurisdiction which has committed to \nautomatically ex","quote_sha256":"3540f572b777a0d9ea0664459e394b95d2d01760d40464eaf3ab82e47df59903","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-22cb3a273913f5043ea8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"19","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":174238,"character_end":174558,"quote":"19. \nSpeculation business.— (1)  Where a person carries on a speculation \nbusiness – \n \n(a) \nthat business shall be treated as distinct and separate from any \nother business carried on 1[by]the person; \n \n(b) \nthis Part shall apply separately to the speculation business and \nthe other business of the person; b head “In","quote_sha256":"c8409e7694ea323f1a516a22c9026a5c39f1a4ace7e684c90127e672088a7d7c","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-19-174238","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94478,"character_end":94488,"quote":"section 19","quote_sha256":"8b5037d2a57e79d0f604a421610c7066e6226909af7b622e7db425409ab1585e","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94308,"character_end":94718,"quote":"d to \nautomatically exchange information under the Common Reporting \nStandard with Pakistan;]  \n \n(61) “speculation business” means a speculation business as defined in \nsection 19; \n \n                                            \n1 Inserted by the Finance Act, 2005. \n2 Clause (59A) re-numbered as clause (59AB) by the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substitute","quote_sha256":"c2cb30e661c59808e9f1339bce1eade50f3955ea522f460faacaafc3401cfa5f","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-80892be28dfbef7281d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228327,"character_end":228647,"quote":"35. \nStock-in-trade.— (1)  For the purposes of determining a person’s income \nchargeable to tax under the head “Income from Business” for a tax year, the cost \nof stock-in-trade disposed of by the person in the year shall be computed in \naccordance with the following formula, namely:— \n \n(A + B) – C \nwhere — \n \nA \nis t","quote_sha256":"50fd769f2c783f4577d90fa4fe8475fd2b4e30930ef3fc9d721649d27a2050a5","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-35-228327","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":95474,"character_end":95484,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":95304,"character_end":95714,"quote":"ested by way of equity shares in \ncompanies, to the extent of more than seventy per cent of the \ninvestment;] \n \n(62) “stock-in-trade” means stock-in-trade as defined in section 35; \n \n2[(62A) “startup” means,— \n \n(i) \na business of a resident individual, AOP or a company that \ncommenced on or after first day of July, 2012 and the person \nis engaged in or intends to offer technology driven products or \nserv","quote_sha256":"e95ef789aae94d57547820922d4a2d9f20468c7cfc2c3d1d590a87ddbcffd40f","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ee202ce5a3c7a4b8a6ab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942621,"character_end":1942638,"quote":"9.  Definitions.—","quote_sha256":"8dea8f02ae13d97f02e82abf095d06d22c92b6b6d4b0516cfd87f3a41697059c","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96637,"character_end":96646,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96467,"character_end":96876,"quote":"nd includes any \npenalty, fee or other charge or any sum or amount leviable or payable \nunder this Ordinance; \n \n(64) “taxable income” means taxable income as defined in section 9; \n \n5[   ] \n \n(66) “taxpayer” means any person who derives an amount chargeable to \ntax under this Ordinance, and includes — \n \n                                            \n1Inserted by the Finance Act,  2014.. \n2Inserted by the ","quote_sha256":"d3ce5fc82b2f3d210457198ebc181b5898175ea361f7f498d4d4ef3e2d23a4db","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-736c0717473ecf01e8b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":508013,"character_end":508333,"quote":"107.  Agreements for the avoidance of double taxation and prevention of \nfiscal evasion. —1[2[(1) The Federal Government may enter into a tax treaty, a \ntax information exchange agreement, a multilateral convention, an inter-\ngovernmental agreement or similar agreement or mechanism for the avoidance of \ndouble taxation","quote_sha256":"54639c2adcddbff3805dd08dcc3f12c9e0296242c79750c182e37c074f9a0afc","reader_fragment":"p-r-2b2ba404-507200-508800-0377e36c853bf572","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-507200-508800-0377e36c853bf572","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-107-508013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97899,"character_end":97910,"quote":"section 107","quote_sha256":"b40d749a636337c5c80b8b8ca417a202b7800ed7162023472ca248eec82d4400","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97729,"character_end":98140,"quote":"x \nunder this Ordinance; \n2[(66A) “tax invoice” means an invoice as prescribed under the Income Tax \nRules, 2002;] \n \n(67) “tax treaty” means an agreement referred to in section 107; \n \n(68) “tax year” means the tax year as defined in sub-section (1) of section 74 \nand, in relation to a person, includes a special year or a transitional year \nthat the person is permitted to use under section 74; \n(69) “total ","quote_sha256":"20bdc09990bf37688c4258b6e5e988faaf6dfc87635dc4c3affecc71629c4221","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c2ae64dd6b4f6240140d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"74","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":370053,"character_end":370373,"quote":"1[74.  Tax year.— (1) For the purpose of this Ordinance and subject to this section, \nthe tax year shall be a period of twelve months ending on the 30th day of June \n(hereinafter referred to as ‘normal tax year’) and shall, subject to sub-section (3), \nbe denoted by the calendar year in which the said date falls.  \n \n ","quote_sha256":"d915322ec1351f36ca8f6d69e88b9c2b5c7d358375562cd1a770b55e447dabd5","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-74-370053","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97983,"character_end":97993,"quote":"section 74","quote_sha256":"61fbe8d633313fc9b133c107a8efdf2c5e83a1e0a222c0d37cd33abeea0351e9","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97813,"character_end":98223,"quote":" the Income Tax \nRules, 2002;] \n \n(67) “tax treaty” means an agreement referred to in section 107; \n \n(68) “tax year” means the tax year as defined in sub-section (1) of section 74 \nand, in relation to a person, includes a special year or a transitional year \nthat the person is permitted to use under section 74; \n(69) “total income” means total income as defined in section 10; \n \n(70) “trust” means a “trust","quote_sha256":"78801326f5445b2a47f2c891a7f1cb77db24ff02edb3852632e3bf31ccc4ff63","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3f2d9d5a60654cae1c6a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"74","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":370053,"character_end":370373,"quote":"1[74.  Tax year.— (1) For the purpose of this Ordinance and subject to this section, \nthe tax year shall be a period of twelve months ending on the 30th day of June \n(hereinafter referred to as ‘normal tax year’) and shall, subject to sub-section (3), \nbe denoted by the calendar year in which the said date falls.  \n \n ","quote_sha256":"d915322ec1351f36ca8f6d69e88b9c2b5c7d358375562cd1a770b55e447dabd5","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-74-370053","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98115,"character_end":98125,"quote":"section 74","quote_sha256":"61fbe8d633313fc9b133c107a8efdf2c5e83a1e0a222c0d37cd33abeea0351e9","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97945,"character_end":98355,"quote":"year as defined in sub-section (1) of section 74 \nand, in relation to a person, includes a special year or a transitional year \nthat the person is permitted to use under section 74; \n(69) “total income” means total income as defined in section 10; \n \n(70) “trust” means a “trust” as defined in section 80; \n \n3[(70A)  “turnover” means turnover as defined in sub-section (3) of section 113;] \n(71) “underlying o","quote_sha256":"f4e3b317a62d26e26211886c598ed3d3d2f6f71b0d155504c9b49b71dce946b2","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4a731f629456906e3771","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132353,"character_end":132616,"quote":"10. \nTotal Income.— The total income of a person for a tax year shall be the \nsum of the 2[—] \n \n \n \n3[(a)  person’s income under all heads of income for the year; and] \n \n4[(b)  person’s income exempt from tax under any of the provisions of \nthis Ordinance.] \n \n","quote_sha256":"4afaf65715adf75eb8af25635b18a66fb61a14d4d9e27d35baeb5578b68b5aa3","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-10-132353","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98181,"character_end":98191,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98011,"character_end":98421,"quote":" to a person, includes a special year or a transitional year \nthat the person is permitted to use under section 74; \n(69) “total income” means total income as defined in section 10; \n \n(70) “trust” means a “trust” as defined in section 80; \n \n3[(70A)  “turnover” means turnover as defined in sub-section (3) of section 113;] \n(71) “underlying ownership” means an underlying ownership as defined in \nsection 98;","quote_sha256":"cb1adc72ce61217e1daee825e69453cb1ba8b855258c1eb8e51360c8039e74ad","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fbe3978441ba295bd3f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98239,"character_end":98249,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98069,"character_end":98479,"quote":"ar \nthat the person is permitted to use under section 74; \n(69) “total income” means total income as defined in section 10; \n \n(70) “trust” means a “trust” as defined in section 80; \n \n3[(70A)  “turnover” means turnover as defined in sub-section (3) of section 113;] \n(71) “underlying ownership” means an underlying ownership as defined in \nsection 98;  \n(72) “units” means units in a unit trust;  \n(73) “unit ","quote_sha256":"3ce9dc935c0d93821a2551136772e452a1dfaa9e04bf5ad8ce047345386751ae","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cdc11ee001a6c174664d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98322,"character_end":98333,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98152,"character_end":98563,"quote":"s total income as defined in section 10; \n \n(70) “trust” means a “trust” as defined in section 80; \n \n3[(70A)  “turnover” means turnover as defined in sub-section (3) of section 113;] \n(71) “underlying ownership” means an underlying ownership as defined in \nsection 98;  \n(72) “units” means units in a unit trust;  \n(73) “unit trust” means a unit trust as defined in section 80; and \n4[(73A) “unspecified jurisd","quote_sha256":"2f3bd2a846dfdfa83cbd924704d62eb3823730f027ea36cc7c89ee43547605d2","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d4cd516c4bfc93fd39f7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"98","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":424037,"character_end":424075,"quote":"98.  Change in control of an entity.- ","quote_sha256":"a573c92c9b8c2ca3c1ea567e054b3a48310e89f09e35dfea526945a93ea67c31","reader_fragment":"p-r-2b2ba404-424000-425600-932e9273f7701f79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-424000-425600-932e9273f7701f79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-424000-425600-932e9273f7701f79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98410,"character_end":98420,"quote":"section 98","quote_sha256":"f3d78ef2fac85f864c4253d832d6a934aeb4e9aa295819fd61f68afec08d0749","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98240,"character_end":98650,"quote":"ection 80; \n \n3[(70A)  “turnover” means turnover as defined in sub-section (3) of section 113;] \n(71) “underlying ownership” means an underlying ownership as defined in \nsection 98;  \n(72) “units” means units in a unit trust;  \n(73) “unit trust” means a unit trust as defined in section 80; and \n4[(73A) “unspecified jurisdiction” means a jurisdiction which is not a specified \njurisdictions.] \n \n5[(74) \n“Vent","quote_sha256":"d6e20f366516945e0e6c1966e51006736fc1b69572e790e6698f7f6541f504a5","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-32dbd209dedf0639678c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98519,"character_end":98529,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98349,"character_end":98759,"quote":"ying ownership” means an underlying ownership as defined in \nsection 98;  \n(72) “units” means units in a unit trust;  \n(73) “unit trust” means a unit trust as defined in section 80; and \n4[(73A) “unspecified jurisdiction” means a jurisdiction which is not a specified \njurisdictions.] \n \n5[(74) \n“Venture Capital Company” and “Venture Capital Fund” shall have the \nsame meanings as are assigned to them under t","quote_sha256":"fc686ba0eb8305910fe110e38faaae3014deb20e82810cf014456e05854ceb5b","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c6ecef7f404363fc3c6b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115274,"character_end":1115594,"quote":"7[227B. Reward to whistleblowers.—(1) The Board may sanction reward to \nwhistleblowers in cases of concealment or evasion of income tax, fraud, corruption or \nmisconduct providing credible information leading to such detection of tax. \n \n(2) The Board may, by notification in the official Gazette, prescribe the \nprocedu","quote_sha256":"1ea180eea055f9fda3c7ae88e6ed689f39f005c4dac16c358f8c5c89c93b67b8","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227b-1115274","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98904,"character_end":98916,"quote":"section 227B","quote_sha256":"aac40bdf8eafe82c8c13d674b4dac2bc9c84d764806cb3c28a1dee44663506d7","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98734,"character_end":99146,"quote":" assigned to them under the 6[Non-Banking \nFinance 7[Companies] (Establishment and Regulation) Rules, 2003]; \n \n8[(75)  “whistleblower” means whistleblower as defined in section 227B;”] \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act","quote_sha256":"54d6614c9b655c56e06affa11d006412feedfd9e09d8c0f16a9f982f1843b00c","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7e2167f8badafd37b826","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"103","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":493057,"character_end":493084,"quote":"103.  Foreign tax credit.— ","quote_sha256":"3bb4c04d3493d4989f9a9e9e3e5ff1a4c76164e79d92fa07620df462382d1123","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":100521,"character_end":100532,"quote":"section 103","quote_sha256":"055a48958227b717217b6e570464d9b59ec3a48f4125772b6577d88b1b698b59","reader_fragment":"p-r-2b2ba404-99200-100800-238f05ad91a48c77","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-99200-100800-238f05ad91a48c77","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":100351,"character_end":100762,"quote":"\nWhere a taxpayer is allowed more than one tax credit for a tax year, \nthe credits shall be applied in the following order – \n \n(a) \nany foreign tax credit allowed under section 103; then \n(b) \nany tax credit allowed under Part X of Chapter III; and then \n(c) \nany tax credit allowed under sections 3[  ] 147 and 168. \n \n \n(4) \nCertain classes of income (including the income of certain classes of \npersons) may","quote_sha256":"4a664742c69d548da85de5b6a6a458d4f101bcd053ed8ff39076048b6af07b6a","reader_fragment":"p-r-2b2ba404-99200-100800-238f05ad91a48c77","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-99200-100800-238f05ad91a48c77","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2349e3d52f65766c76f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129523,"character_end":129843,"quote":"8. \nGeneral provisions relating to taxes imposed under sections 1[ 2[ 3[5, \n5A, 5AA, 6, 6A,] 7, 7A, 7B and 7E]. – (1) Subject to this Ordinance, the tax \nimposed under Sections 4[ 5[5, 5A, 5AA, 6, 6A,] 7, 7A, 7B and 7E] shall be a final \ntax on the amount in respect of which the tax is imposed and— \n \n                 ","quote_sha256":"e20b4012e0bfc592d3a4dc68273f060dd498718ffec9732e2bac1efe196fc9d7","reader_fragment":"p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-8-129523","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101261,"character_end":101270,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101091,"character_end":101500,"quote":"x as \nprovided for 6[under this chapter], or Part V of Chapter X, as the case may be, and \nshall not be included in the computation of taxable income in accordance with \nsection 8 or 169, as the case may be. \n \n                                            \n1The words and letters “Division I or II” substituted by the Finance Act, 2010. \n2The expression “IB” omitted through Finance Act, 2020 dated 30th June, ","quote_sha256":"34fbd99a003ad085f603b72ccf036d50eb31cb0ee6cd9e834f7200aff7af0d43","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6f92b75680e24bdd5761","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103322,"character_end":103332,"quote":"Section 4A","quote_sha256":"e92f9b23e39280046dc6bc5d25dc3745a609e4203764fa03299b3516ab327349","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103152,"character_end":103562,"quote":"                                           \n1 Added by the Finance Act,  2003. \n2 The semicolon substituted by the Finance Act, 2005. \n3Omitted by the Finance Act, 2014. Section 4A was added by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Amendment) \nOrdinance, dated 16.03.2011. The omitted section 4A read as follows: — \n“4A Surcharge. — (1) ","quote_sha256":"d02497a91b9afd19dae0339b558c62870e8330ef304706020078aaa2f6098abf","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ce7e70c8e91979dea3ce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103421,"character_end":103431,"quote":"section 4A","quote_sha256":"29e53f29ae62eec209e0a0fe8f9a09e305b8996d2b3e30cafc817af1b9dec8de","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103251,"character_end":103661,"quote":"stituted by the Finance Act, 2005. \n3Omitted by the Finance Act, 2014. Section 4A was added by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Amendment) \nOrdinance, dated 16.03.2011. The omitted section 4A read as follows: — \n“4A Surcharge. — (1) Subject to this Ordinance, a surcharge shall be payable by every taxpayer at \nthe rate of fifteen p","quote_sha256":"e516f95df108985998db6975cb3b5233bf2cbd3ed57d4963253809924e2d06d8","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-07bc341cbd4bca3b15c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103510,"character_end":103520,"quote":"section 4A","quote_sha256":"29e53f29ae62eec209e0a0fe8f9a09e305b8996d2b3e30cafc817af1b9dec8de","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103340,"character_end":103750,"quote":"ed by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Amendment) \nOrdinance, dated 16.03.2011. The omitted section 4A read as follows: — \n“4A Surcharge. — (1) Subject to this Ordinance, a surcharge shall be payable by every taxpayer at \nthe rate of fifteen per cent of the income tax payable under this Ordinance including the tax payable \nunder P","quote_sha256":"0340cee55ee737fcb10e831cf03fec9f7cffe2145981d250723bd5713884dd14","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2b0d6a24488bc1fb4207","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104922,"character_end":104931,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104752,"character_end":105161,"quote":"tion and \nbrought forward business losses)] under section (9) of this \nOrdinance, if not included in clause (i); \n \n(iii)  imputable income as defined in clause (28A) of section 2 \nexcluding amounts specified in clause (i); and \n \n(iv) income computed, 2[other than brought forward depreciation, \nbrought forward amortization and brought forward business \nlossess] under Fourth, Fifth, Seventh and Eighth Sche","quote_sha256":"cb81993b355d96bf6bea01a4084cc94bc99c20feb80b25a7c1f670feb3d86b3d","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2df82b71acfdd3b75f8c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":105327,"character_end":105338,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":105157,"character_end":105568,"quote":"Schedules. \n \n(3)  \nThe super tax payable under sub-section (1) shall be paid, collected \nand deposited on the date and in the manner as specified in sub-section (1) of \nsection 137 and all provisions of Chapter X of the Ordinance shall apply. \n \n(4)  \nWhere the super tax is not paid by a person liable to pay it, the  \nCommissioner shall by an order in writing, determine the super tax payable, and \nshall ser","quote_sha256":"2c68a40cb095cc9fcadf08b449563f146e7cbe56b336551db34ef176fc2b4878","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d1860fbee1b1467711a8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":107117,"character_end":107126,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106998,"character_end":107356,"quote":"\f\nChapter II – Charge of Tax__________________________ \n \n35 \n \n \n(iii) imputable income as defined in clause (28A) of section 2 excluding \namounts specified in clause (i); and  \n \n(iv) income computed, other than brought forward depreciation, \nbrought forward amortization and brought forward business losses \nunder Fourth, Fifth 1[, Seventh and Eighth] Sch","quote_sha256":"d4e61d6731a9e818e2a2e3816417719911eea59afd335891b1a625f425663461","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9d48dbb9d072f877803d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":107515,"character_end":107527,"quote":"section \n137","quote_sha256":"551683b306af5f3bb0e41f46161e5b95cde1f4d6bffe27bf43cf76302e511376","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":107345,"character_end":107757,"quote":"Eighth] Schedules. \n \n(3) \nThe tax payable under sub-section (1) shall be paid, collected and \ndeposited on the date and in the manner as specified in sub-section (1) of section \n137 and all provisions of Chapter X of the Ordinance shall apply. \n \n(4) \nWhere the tax is not paid by a person liable to pay it, the \nCommissioner shall by an order in writing, determine the tax payable, and shall \nserve upon the pe","quote_sha256":"1185f9a9a9ff5be668ced2361a84f4cdbc0566229525b2ac549882afd8f633ef","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8b58adfca5f9b4be891e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108258,"character_end":108269,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108088,"character_end":108499,"quote":"er XI of the \nOrdinance shall, so far as may be, apply to the collection of tax as these apply to \nthe collection of tax under the Ordinance. \n \n2[(5A) The provisions of section 147 shall apply on tax payable under this \nsection.] \n \n(6) \nThe Board may, by notification in the official Gazette, make rules for \ncarrying out the purposes of this section.] \n \n5. \nTax on dividends.— (1)  Subject to this Ordinance","quote_sha256":"caad0e989154474174835ebbc130eb5ff5cc0d0df84a36214eedbf832c72137d","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9841852c11c8bcc4b199","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108706,"character_end":108715,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108536,"character_end":108945,"quote":"e specified in Division III of Part I of the First Schedule, on every person \nwho receives a dividend from a 3[  ] company 4[or treated as dividend under clause \n(19) of section 2]. \n \n(2) \nThe tax imposed under sub-section (1) on a person who receives a \ndividend shall be computed by applying the relevant rate of tax to the gross amount \nof the dividend. \n \n \n(3) \nThis section shall not apply to a dividen","quote_sha256":"687863a2446fcb2bb5b6ca2b9e105d6d07db117a7204341cfd398513494837b0","reader_fragment":"p-r-2b2ba404-107200-108800-06aea0466dbdc18b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-107200-108800-06aea0466dbdc18b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-65aef702734fae7ff305","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109875,"character_end":109887,"quote":"section \n118","quote_sha256":"b6a96011ab9f5d27d7f8b25a011e50c3ee3ca6a35134704d9fa56d375fdc8faf","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109705,"character_end":110117,"quote":"he tax year through cash 5[ ]: \n \nProvided that for tax year 2017, bonus shares or cash dividends may \nbe distributed before the due date mentioned in sub-section (2) of section \n118, for filing of a return. \n \n(2) \nThe provisions of sub-section (1) shall not apply to— \n \n(a) \na company qualifying for exemption under clause (132) of Part \nI of the Second Schedule; and \n \n(b) \na company in which not less than ","quote_sha256":"3b36c13552276de1f018ce9d968812894a57e95c8e0523e8425a52703f36c384","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-afd178faa27758d56e16","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109326,"character_end":109646,"quote":"1[5A.  Tax on undistributed profits.—(1) For tax 2[years 2017 to 2019], a tax shall \nbe imposed at the rate of 3[five] percent of its accounting profit before tax on every \npublic company, other than a scheduled bank or a modaraba, that derives profit \nfor a tax year but does not distribute at least 4[twenty] percent o","quote_sha256":"dbd19984eb19a37053a2869753c5a8236c8aa71556462428becb50bd9fd507e9","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-5a-109326","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":110384,"character_end":110394,"quote":"section 5A","quote_sha256":"e1f951aa273c8e7a6ecb2ec8fda085f22ce010e4cdeccf07e03ba800f885527c","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":110214,"character_end":110624,"quote":"ks.—(1) Subject to this Ordinance, \na tax shall be imposed, at the rate specified in Division IIIB of Part I of the First \n                                            \n1 section 5A substituted by the Finance Act, 2017. The substituted section read as follows:- \n“5A. Tax on undistributed reserves.—(1) Subject to this Ordinance, a tax shall be imposed at the \nrate of ten percent, on every public company other","quote_sha256":"1d12f07cf1c5ea6e30a363b3f3cc4d7946097d87a972c4f35abf11aaf7a2bd7a","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7551e323e9ccd6b1a4d5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":111178,"character_end":111189,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-110400-112000-a944161e7736f1e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-110400-112000-a944161e7736f1e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":111008,"character_end":111419,"quote":" shall be treated as income of the said company: \nProvided that for tax year 2015, cash dividends may be distributed before the due date \nmentioned in sub-section (2) of section 118, for filing of return for tax year 2015. \n(2) The provisions of sub-section (1) shall not apply to— \n(a) a public company which distributes profit equal to either forty per cent of its after tax \nprofits or fifty per cent of its ","quote_sha256":"b200da0a0c575a092c3ec01e0559d19c1849c0d7f61b4999b8f74d880a7d8457","reader_fragment":"p-r-2b2ba404-110400-112000-a944161e7736f1e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-110400-112000-a944161e7736f1e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e92be2e4a230db0475f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":115258,"character_end":115270,"quote":"section \n154","quote_sha256":"20de1914b4ebf2ceb5354845b323be5c85b4b6230038f96c661fac9dde8fd7cc","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":115088,"character_end":115500,"quote":" within \nPakistan using locally operated online platforms including online marketplace or \nwebsites:  \n \nProvided that the export proceeds subjected to withholding under section \n154 and 154A shall not fall within the ambit of this section.  \n \n(2) The tax imposed under sub-section (1) shall be computed by applying \nthe relevant rate of tax to the gross amounts of receipts mentioned in sub-section \n(1).] \n \n7","quote_sha256":"9e2bd4dd9fa0ffb35e966a8c33efc1d7e04970691e412e5955262ccf67f5619b","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-014688b5f127b60e5850","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114775,"character_end":115095,"quote":"3[6A. Tax on payments for digital transactions in e-commerce platforms.– (1) \nSubject to this Ordinance, a tax shall be imposed, at the rate specified in Division \nIVA of Part I of the First Schedule, on every person who receives payment for \nsupply of digitally ordered goods or services which are delivered from within","quote_sha256":"b5b04b37606fab4464fed5a0db3ea869d5dfc3628846cd8c00e51fb653998138","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-6a-114775","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116634,"character_end":116644,"quote":"Section 6A","quote_sha256":"2f84f43090500aad292c7634b0738dfa21e878275959612b52cd312ad6392408","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116464,"character_end":116680,"quote":"     \n1Inserted by the Finance Act, 2018 \n2 The expression “, fee for offshore digital services] or fee for technical services” substituted by the \nFinance Act, 2022. \n3 Section 6A inserted by the Finance Act, 2025. ","quote_sha256":"e06ee03fc86e3b3427e6d223496b68ca7749cd91cdc878c1a2a7021a6854a3a5","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a5ba09dbd045745e228f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118702,"character_end":118713,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118532,"character_end":118943,"quote":"Part I of the First Schedule, on \nevery person, other than a company, who receives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n                                            \n1Inserted by the Finance Act, 2015 \n2The word “and” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 Full stop at the end substituted by semi-colon and  the word “and” th","quote_sha256":"5ea6cacb62ac57dbcabbfb84a0614ddaac6fef4c87ce80ce31e2a4cdfa0ceba7","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d151963d52dc745e1dfb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889331,"character_end":1889401,"quote":"7E. Reduced rate of tax on additional advances for low cost housing.- ","quote_sha256":"d31a9ec4e3b6fb7835973740b3a7007193060d280b34ad12d758856bee46ef34","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123691,"character_end":123701,"quote":"Section 7E","quote_sha256":"9881d5c478e03cf9703a8daa8138cb28ef251f14d4ff2642d7822761aceb28b7","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123521,"character_end":123737,"quote":"“This section shall apply to projects undertaken for development and sale of residential, \ncommercial or other plots initiated and approved after the 1st July, 2016.” \n3 Section 7E inserted by the Finance Act, 2022. ","quote_sha256":"8231c4127f90724ab29fe55c53f1a0d70a11ee840a1620d1edfabe0234845d1c","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ec862b250e1ebf362f38","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":125068,"character_end":125080,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-124800-126400-48b6409418a28bd9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-124800-126400-48b6409418a28bd9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":124898,"character_end":125310,"quote":"from which income is chargeable to tax under the \nOrdinance and tax leviable is paid thereon; \n \n(f) \ncapital asset in the first tax year of acquisition where tax under \nsection 236K has been paid; \n \n(g) \nwhere the fair market value of the capital assets in aggregate \nexcluding the capital assets mentioned in clauses (a), (b), (c), \n(d), (e) and (f) does not exceed Rupees twenty-five million; \n \n(h) \ncapital","quote_sha256":"60bfad0f69b5f8ebedc31d8ca5f8e5e89ea11cdff091f6a429cdb418093880b3","reader_fragment":"p-r-2b2ba404-124800-126400-48b6409418a28bd9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-124800-126400-48b6409418a28bd9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3dcac548ab5f5c3aff8d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":126480,"character_end":126490,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":126310,"character_end":126720,"quote":"or the purpose of business; \n(ii) \nany shares, stocks or securities; \n(iii) \nany property with respect to which the person is entitled \nto a depreciation deduction under section 22 or \namortization deduction under section 24; or \n(iv) \nany movable asset not mentioned in clauses (i), (ii) or (iii); \n \n(b) \n“farmhouse” means a house constructed on a total minimum \narea of 2000 square yards with a minimum cove","quote_sha256":"776b173fce45fcca07967bc6b3af53711c67a664d25b61eae3424d9a069a62b1","reader_fragment":"p-r-2b2ba404-124800-126400-48b6409418a28bd9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-124800-126400-48b6409418a28bd9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-02c4d3c5e1e32d97f140","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204234,"character_end":204554,"quote":"24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intangibles– \n(a) \nthat are wholly or partly used by the person in the tax year in \nderiving income from business chargeable to tax; and \n(b) \nthat have a normal useful l","quote_sha256":"b7de7d356971d67d99adcd72974ca0c801ffee56455aa3056f48b65fd02cc98d","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-24-204234","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":126524,"character_end":126534,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":126354,"character_end":126764,"quote":"s, stocks or securities; \n(iii) \nany property with respect to which the person is entitled \nto a depreciation deduction under section 22 or \namortization deduction under section 24; or \n(iv) \nany movable asset not mentioned in clauses (i), (ii) or (iii); \n \n(b) \n“farmhouse” means a house constructed on a total minimum \narea of 2000 square yards with a minimum covered area of 5000 \nsquare feet used as a sing","quote_sha256":"74e131877b2f19a7bc3d6ecc249e99c5f9b1946b56844fc02c21f6967aa585b8","reader_fragment":"p-r-2b2ba404-124800-126400-48b6409418a28bd9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-124800-126400-48b6409418a28bd9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-aba47a0d89f6dd8bbaca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1891540,"character_end":1891605,"quote":"7F. Reduced rate of tax on additional advances as Farm Credit.-- ","quote_sha256":"0f1ea13c2ab09714a516707aa88dcf827109a938aa5b979ed599d5d50e85b2ed","reader_fragment":"p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127625,"character_end":127635,"quote":"Section 7F","quote_sha256":"80f9b818257313441fd0ab185f61629089622b65f636f9f190126fa1b8f0ebf2","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127455,"character_end":127671,"quote":"mentioned in (a) and (b) above.  \n                                            \n1  The full stop substituted with colon and new proviso added by the Finance Act, 2023. \n2 Section 7F inserted by the Finance Act, 2024. ","quote_sha256":"72f3ac283cb953c5796dbc23db320a8abd3b1d6030494ae024fcc13065670a85","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c70fedcc13a54e5ed220","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942621,"character_end":1942638,"quote":"9.  Definitions.—","quote_sha256":"8dea8f02ae13d97f02e82abf095d06d22c92b6b6d4b0516cfd87f3a41697059c","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":128874,"character_end":128883,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":128704,"character_end":129113,"quote":"ct to tax under this section, the taxpayer shall not be allowed \nto take credit of any sum as is in excess of taxable profit: \n \nProvided that where taxable income under section 9 is more than the taxable \nprofit under this section, taxpayer shall be entitled to take credit of such taxable \nincome subject to the payment of tax at the rate specified in Division I or II of Part-\nI of First Schedule.  \n \n(4) ","quote_sha256":"ea7ddcfda78ee15be125092ced599fde8737c2e10cc81d7c0aa64f8511e0f27e","reader_fragment":"p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6b4e40d17165d77f0eaf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"143","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":737665,"character_end":737710,"quote":"143.  Non-resident ship owner or charterer.— ","quote_sha256":"a196862d179ac45b93da77d2f6982358741cfe1f1f13f335c6097a5a564149c4","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131097,"character_end":131108,"quote":"section 143","quote_sha256":"d7b74a430b1fbae34c68b9607b7b327d2a116677629d4cc859446b72bc71394c","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130927,"character_end":131338,"quote":"ection] 5, 6 5[, 6A]   or 7 shall \nbe discharged to the extent that — \n \n(i) \nin the case of shipping and air transport income, the tax \nhas been paid in accordance with section 143 or 144, as \nthe case may be; or \n \n(ii) \nin any other case, the tax payable has been deducted at \nsource under Division III of Part V of Chapter X 6[.] \n \n \n \n \n \n7[  ] \n                                            \n1The word “sec","quote_sha256":"2c2c120c85dc8ff01d893130790f49255fae611cf87a34994fbf87a6fdb08f79","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1a3d96e5c726db850030","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"10","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132353,"character_end":132616,"quote":"10. \nTotal Income.— The total income of a person for a tax year shall be the \nsum of the 2[—] \n \n \n \n3[(a)  person’s income under all heads of income for the year; and] \n \n4[(b)  person’s income exempt from tax under any of the provisions of \nthis Ordinance.] \n \n","quote_sha256":"4afaf65715adf75eb8af25635b18a66fb61a14d4d9e27d35baeb5578b68b5aa3","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-10-132353","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132180,"character_end":132190,"quote":"section 10","quote_sha256":"1bd043bc448dd6074c67276fbda3a04e9dab1f0e27c10d9f97a28df8646aa2a2","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132010,"character_end":132420,"quote":"BLE INCOME \n \nPART I \nCOMPUTATION OF TAXABLE INCOME \n \n9. \nTaxable income.—The taxable income of a person for a tax year shall be \nthe total income 1[under clause (a) of section 10] of the person for the year reduced \n(but not below zero) by the total of any deductible allowances under Part IX of this \nChapter of the person for the year. \n \n10. \nTotal Income.— The total income of a person for a tax year sha","quote_sha256":"d73b4c1dd970c98f4bd08aa90cbeb11d52f2eaf13b828d16bcd92bbed5a12388","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eea165130b835d3e361d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"14","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":150482,"character_end":150802,"quote":"14. \nEmployee share schemes.— (1) The value of a right or option to acquire \nshares under an employee share scheme granted to an employee shall not be \nchargeable to tax. \n \n \n(2) \nSubject to sub-section (3), where, in a tax year, an employee is issued \nwith shares under an employee share scheme including as a result o","quote_sha256":"64b671c9c294816638a0be0d35ccd03fc42ab1e157a92635821dcb3124b9e625","reader_fragment":"p-r-2b2ba404-150400-152000-4e8a371b4b9e5f7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-150400-152000-4e8a371b4b9e5f7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-14-150482","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":138230,"character_end":138240,"quote":"section 14","quote_sha256":"08f7a8a4682568290ae926f9bd51a12af708181b5c3c0dfc1cc2a327b2aed248","reader_fragment":"p-r-2b2ba404-137600-139200-9892da6c4705b3f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-137600-139200-9892da6c4705b3f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":138060,"character_end":138470,"quote":"resent or \nprospective employment; \n \n(f) \nany pension or annuity, or any supplement to a pension or \nannuity; and \n \n(g) \nany amount chargeable to tax as “Salary” under section 14. \n \n \n1[(2A) In case of pension under clause (f) of sub-section (2),—  \n \n(i) \nthe pension shall be charged to tax as a final tax at the rates \nspecified in the proviso to clause (2) of Division I of Part I of the \nFirst Schedule","quote_sha256":"892487e190090f722389a897eb5d18df4e13ca56d82bdf2ddd5329bde746b071","reader_fragment":"p-r-2b2ba404-137600-139200-9892da6c4705b3f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-137600-139200-9892da6c4705b3f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-739d70b97881e58a9cb3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141833,"character_end":141843,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141663,"character_end":142073,"quote":"ax on Taxable Income ______________________ \n \n51 \n \nany perquisite provided by an employer to the employee in that year that is \nincluded in the employee’s salary under section 12 shall be determined in \naccordance with this section. \n \n(2) \nThis section shall not apply to any amount referred to in clause (c) or \n(d) of sub-section (2) of section 12.  \n \n1(3)  Where, in a tax year, a motor vehicle is provi","quote_sha256":"0bc6028446d20a9331a5f6cc9bc3678744cb40fa49e1e9665ea26f566f94cab4","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-be3bcfe96471fcb3da7f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":142005,"character_end":142015,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141835,"character_end":142245,"quote":"ction 12 shall be determined in \naccordance with this section. \n \n(2) \nThis section shall not apply to any amount referred to in clause (c) or \n(d) of sub-section (2) of section 12.  \n \n1(3)  Where, in a tax year, a motor vehicle is provided by an employer to \nan employee wholly or partly for the private use of the employee, the amount \nchargeable to tax to the employee under the head “Salary” for that year","quote_sha256":"f21829bbf8ad9068069ee43f6db4580cc97e4beec3924bf022f890164fd8821c","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d16f56a11738a7454d0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163497,"character_end":163507,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163327,"character_end":163737,"quote":"as a \ndeduction shall not be allowed as a deduction in computing the income of the \nperson chargeable to tax under any other head of income.  \n \n \n(6)  The provisions of section 21 shall apply in determining the \ndeductions allowed to a person under this section in the same manner as they \napply in determining the deductions allowed in computing the income of a person \nchargeable to tax under the head “Inco","quote_sha256":"57b13872fb18334c5ed66c2596dab18161c2f3700bd0fee9f97858ce170bc48c","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f854a1e6bcb0838fa27e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165716,"character_end":165726,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165546,"character_end":165956,"quote":"tax under the head “Income from Property” \nas specified in sub-section (1). \n1[  ] \n                                            \n“(7) \nNotwithstanding sub-section (6) of section 15, the provisions of this section shall apply to \nan individual or an association of persons,6[ ] who opts to pay tax at the rate specified in \nDivision I of Part I of the First Schedule.” \n1 Section 17 omitted  by the Finance Act,","quote_sha256":"6068d0b4e3dd9790a49854d5e3cbd67c43624099def6c85b34a35575996d945b","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e873bdd7f1d1979f8259","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"17","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639672,"character_end":1639992,"quote":"17. \n07133400 \n-- Bambara – vigna subteranea or vaahdzeia \nsubterrea \n18. \n07133500 \n- - Cow peas (Vigna unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenan","quote_sha256":"310d8da0d13f24ac42d762ff44c9d2af15f813ac4ad3cee6b0c2c78cd870da9b","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-17-1639672","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165917,"character_end":165927,"quote":"Section 17","quote_sha256":"fb69a37889453db2cabf05eb66c89076968fc53f14bacee2ffd3ce92a4606f75","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165747,"character_end":166157,"quote":"his section shall apply to \nan individual or an association of persons,6[ ] who opts to pay tax at the rate specified in \nDivision I of Part I of the First Schedule.” \n1 Section 17 omitted  by the Finance Act, 2006. The omitted section 17 read as follows:  \n \n“17. \nDeductions in computing income chargeable under the head “Income from \nProperty”.- (1)  In computing the income of a person chargeable to tax un","quote_sha256":"f6df1f4cad13d21be5d1921f3b453e4eec48d167efa20679a76e408ab112cf08","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4302dc648bcd07b4c404","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"17","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639672,"character_end":1639992,"quote":"17. \n07133400 \n-- Bambara – vigna subteranea or vaahdzeia \nsubterrea \n18. \n07133500 \n- - Cow peas (Vigna unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenan","quote_sha256":"310d8da0d13f24ac42d762ff44c9d2af15f813ac4ad3cee6b0c2c78cd870da9b","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-17-1639672","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165975,"character_end":165985,"quote":"section 17","quote_sha256":"a5d6abf8f0c914957b60cb664e03845d42724633ff5d5255cbd5fde78d9f8ac4","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165805,"character_end":166215,"quote":"n of persons,6[ ] who opts to pay tax at the rate specified in \nDivision I of Part I of the First Schedule.” \n1 Section 17 omitted  by the Finance Act, 2006. The omitted section 17 read as follows:  \n \n“17. \nDeductions in computing income chargeable under the head “Income from \nProperty”.- (1)  In computing the income of a person chargeable to tax under the head “Income from \nProperty” for a tax year, a ded","quote_sha256":"c2016d46ba4dbe7946cdca35544f6eae2952dc47ff70c5c784ffce5e40f48e29","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b95beb06fd4f5c9aaed8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171212,"character_end":171222,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-171200-172800-e58232203bfe7ea5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-171200-172800-e58232203bfe7ea5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171042,"character_end":171452,"quote":"on as a deduction shall not be \nallowed as a deduction in computing the income of the person chargeable to tax under any other head \nof income. \n \n(6) \nThe provisions of section 21 shall apply in determining the deductions allowed to a \nperson under this section in the same manner as they apply in determining the deductions allowed in \ncomputing the income of a person chargeable to tax under the head “Incom","quote_sha256":"2e261400eccda700373432bb28ba7d5373b2e435ef55b3a8ba5d15f5fbb85a01","reader_fragment":"p-r-2b2ba404-169600-171200-72e7a29f5dd938f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-169600-171200-72e7a29f5dd938f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9a44c390bde4877935f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":174758,"character_end":174768,"quote":"section 58","quote_sha256":"abe710889d391ed37bdd733508b733736502921c23aa44d09a4fa7dba37414e7","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":174588,"character_end":174998,"quote":"year; and \n \n(e) \nany loss of the person arising from the speculation business \nsustained for a tax year computed in accordance with this Part \nshall be dealt with under section 58. \n \n \n(2) \nIn this section, “speculation business” means any business in which a \ncontract for the purchase and sale of any commodity (including 2[stocks] and \nshares) is periodically or ultimately settled otherwise than by the a","quote_sha256":"0ab1f5fb1302a1df0b4d5cfad5b481d94a561ec472945a94644e22de9d63ee37","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bca6d83e52f48ade6e5f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180150,"character_end":180161,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":179980,"character_end":180391,"quote":"provident or other fund \nestablished for the benefit of employees of the person, unless the \nperson has made effective arrangements to secure that tax is \ndeducted under section 149 from any payments made by the fund in \nrespect of which the recipient is chargeable to tax under the head \n\"Salary\";  \n                                            \n1Clause (c) substituted by the Finance Act, 2016. The substituted","quote_sha256":"899da1ca4aff70055e9252d0e3b0d1eb965ea3001eb64f6f978fbe59edaea65b","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-62bdb3d116ebc1e8ec64","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"13","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141401,"character_end":141721,"quote":"13. \nValue of perquisites.— (1)  For the purposes of computing the income of \nan employee for a tax year chargeable to tax under the head “Salary”, the value of \n                                            \n1 Inserted by the Finance Act, 2002 \n\n\f\nChapter III – Tax on Taxable Income ______________________ \n \n51 \n \nany p","quote_sha256":"6fea9cb099562ba45d94aa0f51c37e738b982a0a60384a7e6e081d5475544e46","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-13-141401","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182740,"character_end":182750,"quote":"section 13","quote_sha256":"50c92c2f0fc37afc48af1a6a3279c607c7d6468f32e5617678a43d958b50b851","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182570,"character_end":182980,"quote":"ny expenditure paid or payable by an employer on the provision of perquisites and allowances \nto an employee where the sum of the value of the perquisites computed under section 13 and \nthe amount of the allowances exceeds fifty per cent of the employee’s salary for a tax year \n(excluding the value of the perquisites or amount of the allowances);” \n2 Clause (l) substituted by the Finance Act, 2006. The subs","quote_sha256":"fc8c4ef49e1cbf864bc65997bdc7ff020cce0d386be9e41d3a0eca1b763b7d0b","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-993d281629f6516a9afe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568427,"character_end":568747,"quote":"3[114A. Business bank account.— (1) Every taxpayer shall declare to the \nCommissioner the bank account utilized by the taxpayer for business transactions.  \n  \n(2)  Business bank account shall be declared through original or modified \nregistration form prescribed under section 181.] \n                                   ","quote_sha256":"3092159f1557e65e3a00495e2062fb4cfb1060ad4f45fba482ac9905db55b920","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114a-568427","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184237,"character_end":184249,"quote":"section 114A","quote_sha256":"d633d1c8d45bd1bdf17622b64ab621818521104968acc4dd3ee6c04b0bddf4e3","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184067,"character_end":184479,"quote":"gregate, exceeds \nrupees two hundred and fifty thousand, made other than by digital \nmeans from business bank account of the taxpayer notified to the \nCommissioner under section 114A: \n \nProvided that this clause shall not apply in the case of- \n \n(a) \nexpenditures not exceeding Rupees twenty-five thousand; and \n(b) \nexpenditures on account of — \n(i) \nutility bills;  \n(ii) \nfreight charges; \n(iii) \ntravel far","quote_sha256":"d9b65c43b61d2868091b4ead2db04d992f215fab346d143af6730771aea3bf73","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3393432d71c9a09f5dfb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":191164,"character_end":191174,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190994,"character_end":191404,"quote":" shall be — \n \n(a) \nwhere the asset was acquired in the tax year, the cost of the \nasset to the person as reduced by any initial allowance in \nrespect of the asset under section 23; or \n(b) \nin any other case, the cost of the asset to the person as reduced \nby the total depreciation deductions (including any initial \nallowance under section 23) allowed to the person in respect of \nthe asset in previous tax ","quote_sha256":"7776ab90a525d92746def5afd42bc03b36c20a17273c9c095adb8b3cf2964625","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1c9c741778e2f741fbef","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":191329,"character_end":191339,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":191159,"character_end":191569,"quote":"nder section 23; or \n(b) \nin any other case, the cost of the asset to the person as reduced \nby the total depreciation deductions (including any initial \nallowance under section 23) allowed to the person in respect of \nthe asset in previous tax years. \n \n4[“Explanation,- For the removal of doubt, it is clarified that where any \nbuilding, furniture, plant or machinery is used for the purposes of \nbusiness du","quote_sha256":"3169ae2075c44c281574b21f318573726c41b1adff1bd1908d9fbe36d99a80bb","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4e52b9cd801439863272","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":191943,"character_end":191953,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":191773,"character_end":192183,"quote":"tion of the exemption period, written down value of such assets \nshall be determined after reducing total depreciation deductions \n(including any initial allowance under section 23) in accordance with \nclauses (a) and (b) of this sub-section.”] \n \n(6) \nWhere sub-section (3) applies to a depreciable asset for a tax year, \nthe written down value of the asset shall be computed on the basis that the asset \nhas ","quote_sha256":"65c0f8b25d5bf82e21dad2b9cde7ef999e85dbc8848e226b49fcf88644d19edb","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9681cb233f13982e3732","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192378,"character_end":192388,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192208,"character_end":192618,"quote":"e income from business chargeable to tax.  \n \n(7) \nThe total deductions allowed to a person during the period of \nownership of a depreciable asset under this section and section 23 shall not \nexceed the cost of the asset. \n                                            \n1The word “were” substituted by the Finance Act, 2010. \n2 The word “derived” substituted by the Finance Act, 2003. \n3 Sub-section (4) omitted ","quote_sha256":"0906d8273715efb25f62406f7e6879a4470f1e98a3082d64d1941c2eba2a4c06","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1d443231d47a886be197","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":379067,"character_end":379077,"quote":"76. Cost.—","quote_sha256":"8b2480baac6b5b7702c0eb623b76fd19eb113db71d9f7707f3670bf9dfc8a8d4","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200345,"character_end":200355,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200175,"character_end":200585,"quote":"the initial allowance of a person shall be computed by \napplying the rate specified in Part II of the Third Schedule against the cost of the \nasset. \n \n(3) \nThe rules in section 76 shall apply in determining the cost of an eligible \ndepreciable asset for the purposes of this section. \n                                            \n1Full stop substituted by Finance Act, 2017. \n2Added by the Finance Act, 2017. ","quote_sha256":"f875a2e96a0e80edbe8d2190113923e4098f865f1f778e6e2d2cd2f9c133458e","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-682dcc4b3444e0fcddde","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202636,"character_end":202647,"quote":"Section 23A","quote_sha256":"753b79a9e23baaee241824d2723692dfff1944aad8fabb8b0ac275b7d4b5972e","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202466,"character_end":202877,"quote":", 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second Amendment) Ordinance, 2021. The omitted section read as follows: \n“23A. First Year Allowance.— (1)  Plant, machinery and equipment install","quote_sha256":"e43c8e5e487b0b35a0fbd8beae402cc1445ce8b7342cd35c5ef54b2b9f089ba8","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-52b4f859afad4a31786d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203217,"character_end":203227,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203047,"character_end":203457,"quote":"ption under clause (126N) of Part I of the Second \nSchedule] and owned and managed by a company shall be allowed first year allowance in lieu of initial \nallowance under section 23 at the rate specified in Part II of the Third Schedule against the cost of the \n“eligible depreciable assets” put to use after July 1, 2008. \n(2) The provisions of section 23 except sub-sections (1) and (2) thereof, shall mutatis","quote_sha256":"6c3c22bbeaf067acb474fff6f259e56d4c2ecbc89370e52eb7a204e91942bea7","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e1145806dfa720bf2b23","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203392,"character_end":203402,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203222,"character_end":203570,"quote":"on 23 at the rate specified in Part II of the Third Schedule against the cost of the \n“eligible depreciable assets” put to use after July 1, 2008. \n(2) The provisions of section 23 except sub-sections (1) and (2) thereof, shall mutatis mutandis \napply. \n(3) The Federal Government may notify “specified areas” for the purposes of sub-section (1).] ","quote_sha256":"2c7a0c713f96fa79531f3b58c51493d476df5dbe271a62fa69b2eb5123f63c3a","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4042cc6af328e5476336","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203959,"character_end":203969,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203789,"character_end":204199,"quote":"y by an \nindustrial undertaking set up anywhere in Pakistan and owned and managed by a \ncompany shall be allowed first year allowance in lieu of initial allowance under \nsection 23, at the rate specified in Part II of the Third Schedule against the cost of \nthe eligible depreciation assets put to use after first day of July, 2009. \n \n(2)  \nThe provisions of section 23 except sub-sections (1) and (2) thereof","quote_sha256":"a92ca8ded13b6a05ccbdeb247eaeccc01bdb4937e9f4c706ac716419d29770c0","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1868c7536f59c1d89d6e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204149,"character_end":204159,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203979,"character_end":204389,"quote":"ate specified in Part II of the Third Schedule against the cost of \nthe eligible depreciation assets put to use after first day of July, 2009. \n \n(2)  \nThe provisions of section 23 except sub-sections (1) and (2) thereof, \nshall mutatis mutandis apply.] \n24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intan","quote_sha256":"96197a4488eaf04ed7ae2f36707a83d392ceb54bfe6e9cfb5c9db65de1978468","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3f880eeaf907ccdced4e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204234,"character_end":204554,"quote":"24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intangibles– \n(a) \nthat are wholly or partly used by the person in the tax year in \nderiving income from business chargeable to tax; and \n(b) \nthat have a normal useful l","quote_sha256":"b7de7d356971d67d99adcd72974ca0c801ffee56455aa3056f48b65fd02cc98d","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-24-204234","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205703,"character_end":205713,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205533,"character_end":205943,"quote":"e wholly used to derive income \nfrom business chargeable to tax. \n                                            \n1Inserted by the Finance Act, 2009. \n2 In sub-section 4 of section 24 is substituted by the Finance Act, 2019, the substituted sub-section \nread as follow:  \n(4) \nAn intangible — \n(a) \nwith a normal useful life of more than ten years; or \n(b) \nthat does not have an ascertainable useful life, \nshall","quote_sha256":"d3db604c79376502a39e6a985dff7384841ebaac399187c7789502d4d10775c5","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c6e53356783549871cee","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"77","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382636,"character_end":382664,"quote":"77. Consideration received.—","quote_sha256":"c2d2f0972f0993cb46b5178d749a3f1672fd9e6d0202fd1524fd953602b231fa","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":208250,"character_end":208260,"quote":"section 77","quote_sha256":"d953719c6d28591f0448367c3c85b9de434b698272bfec3f6e8d722cf4a80564","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":208080,"character_end":208490,"quote":"\nChapter III – Tax on Taxable Income ______________________ \n \n77 \n \n(b) \nthe consideration received on disposal of an intangible shall be \ndetermined in accordance with section 77. \n \n \n(10) For the purposes of this section, an intangible that is available for use \non a day (including a non-working day) is treated as used on that day. \n \n(11) In this section, — \n \n“cost” in relation to an intangible, means","quote_sha256":"6a611769e814f87b3d884a904dd6dd3fe8753824d3d63abbfc41333fcd44ac4a","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-73f1d2e12bf153f1b87c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210429,"character_end":210439,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210259,"character_end":210580,"quote":"n of prototypes, and trial production activities, but shall not \ninclude any expenditure which is incurred in acquiring land, or which is depreciated \nor amortised under section 22 or 24.  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words Inserted by the Finance Act, 2019. ","quote_sha256":"61c7b5b3b2e54b0f958c344e261ce20741c098a5cba041906f92facd79f4dc9a","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bd80773a27b97e4ba1ab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239305,"character_end":239315,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239135,"character_end":239545,"quote":" a capital asset for any \nexpenditure incurred by a person – \n \n(a) \nthat is or may be deducted under another provision of this \nChapter; or \n(b) \nthat is referred to in section 21. \n \n1[     ] \n \n 2[     ]  \n \n \n(5) \nIn this section, “capital asset” means property of any kind held by a \nperson, whether or not connected with a business, but does not include — \n \n3[(a)  any stock-in-trade 4[ ], consumable st","quote_sha256":"dc8c6aa7d7798ed243fe3e038183a1c5eadd6188d78a70bb3663f81489680179","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-121cd51ecc962d2110b1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239704,"character_end":239714,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239534,"character_end":239944,"quote":"nsumable stores or raw materials held \nfor the purpose of business;] \n \n(b) \nany property with respect to which the person is entitled to a \ndepreciation deduction under section 22 or amortisation \ndeduction under section 24; 5[or] \n \n \n6[  ] \n \n(d) \nany movable property 7[excluding capital assets specified in \nsub-section (5) of section 38] held for personal use by the \n                                    ","quote_sha256":"cfc71655216f0b9effb9cda93d4726eeb6266f070b2ebacba272b9bd26b2201f","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2648ebbe3e684061fcf0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204234,"character_end":204554,"quote":"24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intangibles– \n(a) \nthat are wholly or partly used by the person in the tax year in \nderiving income from business chargeable to tax; and \n(b) \nthat have a normal useful l","quote_sha256":"b7de7d356971d67d99adcd72974ca0c801ffee56455aa3056f48b65fd02cc98d","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-24-204234","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239748,"character_end":239758,"quote":"section 24","quote_sha256":"78c7b2d07c36df062576f6a18d78f213270443baeaaab679583fa91151079229","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239578,"character_end":239988,"quote":"he purpose of business;] \n \n(b) \nany property with respect to which the person is entitled to a \ndepreciation deduction under section 22 or amortisation \ndeduction under section 24; 5[or] \n \n \n6[  ] \n \n(d) \nany movable property 7[excluding capital assets specified in \nsub-section (5) of section 38] held for personal use by the \n                                            \n1 Inserted by the Finance Act, 2003","quote_sha256":"8c51b05cbe8e961388a24f4470eed61a9e97cf17db146708324e4d5c03939e49","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6829d88900b183af4dc0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"38","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":249481,"character_end":249801,"quote":"38. \nDeduction of losses in computing the amount chargeable under the \nhead “Capital Gains”.— (1)  Subject to this Ordinance, in computing the amount \nof a person chargeable to tax under the head “Capital Gains” for a tax year, a \ndeduction shall be allowed for any loss on the disposal of a capital asset by the \nperson","quote_sha256":"32c50348f271b5afdf45f66ca04c600478d5ee6a418b81ca5b9ae88f14ed2d31","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-38-249481","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239866,"character_end":239876,"quote":"section 38","quote_sha256":"2df0a1631cf90fd8e98c8971d0c2aeabf162c8a7ecce36810a41528dda96d185","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239696,"character_end":240106,"quote":"n under section 22 or amortisation \ndeduction under section 24; 5[or] \n \n \n6[  ] \n \n(d) \nany movable property 7[excluding capital assets specified in \nsub-section (5) of section 38] held for personal use by the \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Sub-section (4A) omitted through Finance Act, 2022. Omitted sub-section read as follows: \n“(4A) Where the capital","quote_sha256":"ece622e97bac7c8ed00b265208cbbb9fdbdc13f0f8c1e650ba058889903483b0","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-79a4933f10ac23acb5a9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"85","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":393383,"character_end":393401,"quote":"85. Associates. — ","quote_sha256":"bff0d8b5d6e6222b92ac95b77e145b756f85a3f0ac6976b62a98dc1fe85c75d1","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240220,"character_end":240230,"quote":"section 85","quote_sha256":"a3adefb99a197a51870b8cbdb626ba3e55cedb835b29b5768a462689f7af7704","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240050,"character_end":240460,"quote":"ed sub-section read as follows: \n“(4A) Where the capital asset becomes the property of the person — \n(a)  under a gift 2[from a relative as defined in sub section (5) of section 85], bequest or will;  \n(b)  by succession, inheritance or devolution; \n(c)  a distribution of assets on dissolution of an association of persons; or  \n(d)  on distribution of assets on liquidation of a company,  \n \nthe fair market ","quote_sha256":"767f9f88ac45afb8de607370bc7da6105806419a6d4176b316239ab6805eec37","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f25ae1ea08e0c5106420","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"79","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385269,"character_end":385297,"quote":"79. Non-recognition rules.— ","quote_sha256":"419a5c77eb6b034a8a2624391c9d3dd78897ff08013f6716a1e9ccad20648e6d","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240833,"character_end":240843,"quote":"section 79","quote_sha256":"b021da1f307957f4d25fb36358d49c2e37a32dc3d2a52d3d916ed8ec4b72bda6","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240663,"character_end":241073,"quote":"thin two years of \nacquisition and the Commissioner is satisfied that such gift arrangement is a part of tax avoidance \nscheme, then the provisions of sub-section (3) of section 79 shall apply for the purpose of \ndetermining the cost of asset in the hands of recipient of the gift.] \n3 The brackets and words “(a) any stock-in-trade;” substituted by the Finance Act, 2002 \n4The brackets and words “(not being s","quote_sha256":"dabb0ca68ab74510666dcc89c866da42312ada7957eab4fd966f77f661f1f26a","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e37d3a14c3873b00cb8e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242162,"character_end":242172,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241992,"character_end":242402,"quote":"hares which shall be paid to the Commissioner by way of credit to \nthe Federal Government, within fifteen days of the payment. \n \n \n(7) Notwithstanding the provisions of section 68, the value of shares, for the \npurpose of sub-section (6), shall be the fair market value, as prescribed for sub-\nsection (4) of section 101A, without reduction of liabilities. \n \n \n(8) The Commissioner may, on application made b","quote_sha256":"409ac821cabaab87a9160eb34204f6f00d51fe92b133a15df3a79e8ad9874b9c","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-49a3733a4cf4269a67f0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"101A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":487717,"character_end":488037,"quote":"1[101A. Gain on disposal of assets outside Pakistan.— (1) Any gain from the \ndisposal or alienation outside Pakistan of an asset located in Pakistan of a non-\nresident company shall be Pakistan-source. \n(2) \nThe gain under sub-section (1) shall be chargeable to tax at the rate \nand in the manner as specified in sub-sec","quote_sha256":"fab1c46e7f8e5748a99a6f0a0e498a599f4bade067e30d2e40c4411c4c9fc6bc","reader_fragment":"p-r-2b2ba404-486400-488000-438f87198d51ea60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-486400-488000-438f87198d51ea60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-101a-487717","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242302,"character_end":242314,"quote":"section 101A","quote_sha256":"3e29e54d1f68e298e926e3818a373b25e260cc492437685a5b9bd8435e962269","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242132,"character_end":242544,"quote":"ithstanding the provisions of section 68, the value of shares, for the \npurpose of sub-section (6), shall be the fair market value, as prescribed for sub-\nsection (4) of section 101A, without reduction of liabilities. \n \n \n(8) The Commissioner may, on application made by the person acquiring of \nthe shares, and after making such inquiry as the Commissioner thinks fit, allow to \nmake the payment, without deduc","quote_sha256":"1afc91b2e978ce9e014c19b2234344e38d3c4a94e68e938d84a39f5ce22366e7","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d16b281f2bf84a554829","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242668,"character_end":242680,"quote":"section \n182","quote_sha256":"d0c10327a5776de7f69d888d3aa23b845b33870bb80e604fb3bfab0a3b1bba22","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242498,"character_end":242910,"quote":"fit, allow to \nmake the payment, without deduction of tax or deduction of tax at a reduced rate. \n \n(9) The provisions of sections 161, 162, entry No. 15 of the Table in section \n182, clause (c) of sub-section (1) of section 191 and section 205 shall mutatis \nmutandis apply to the tax deductible and payable under this section. \n \n(10) The person disposing of the capital asset, being shares of a company, \nshal","quote_sha256":"ccce8b2e2f1c5fce12bf8a5983f3e67323bd7d847547f695054ece947c553dca","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a39379e3341cde746c83","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"191","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":992659,"character_end":992979,"quote":"191. Prosecution for non-compliance with certain statutory obligations. —\n(1)  Any person who, without reasonable excuse, fails to — \n                                            \nthe person shall be liable for a penalty equal to – \n (i) \nwhere the statement or omission was made knowingly or recklessly, two \nhundred per","quote_sha256":"f530ea434d1d2b99618441e467a49be8ec5c6b6920d4aa5ed5d96dcd5fc9a9cb","reader_fragment":"p-r-2b2ba404-992000-993600-88d7a7e95da216be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-992000-993600-88d7a7e95da216be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-191-992659","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242715,"character_end":242726,"quote":"section 191","quote_sha256":"97f895933cdd66e8471ced02825411b096e06ceea1566432c4deabdcd323cf6b","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242545,"character_end":242956,"quote":"ion of tax or deduction of tax at a reduced rate. \n \n(9) The provisions of sections 161, 162, entry No. 15 of the Table in section \n182, clause (c) of sub-section (1) of section 191 and section 205 shall mutatis \nmutandis apply to the tax deductible and payable under this section. \n \n(10) The person disposing of the capital asset, being shares of a company, \nshall furnish to the Commissioner within thirty da","quote_sha256":"be567f2a394d63ee1389d39875bee0c5280d95ec8988ccf426a5f2489ab4fd5d","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a27f28d2ffc8c441769f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242731,"character_end":242742,"quote":"section 205","quote_sha256":"53d15b3b6d3c275b8e62ad9798df0d68e5e57101b00df6dc3cf363c247738f8e","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":242561,"character_end":242972,"quote":"duction of tax at a reduced rate. \n \n(9) The provisions of sections 161, 162, entry No. 15 of the Table in section \n182, clause (c) of sub-section (1) of section 191 and section 205 shall mutatis \nmutandis apply to the tax deductible and payable under this section. \n \n(10) The person disposing of the capital asset, being shares of a company, \nshall furnish to the Commissioner within thirty days of the transa","quote_sha256":"2d4435f1a6b1dc7298fd1b51d39183e5e0cdb743569cdd1856b341971458716a","reader_fragment":"p-r-2b2ba404-241600-243200-80bf02ad849c99ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-241600-243200-80bf02ad849c99ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0dc59b243f5cec3f76b9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":244761,"character_end":244771,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":244591,"character_end":245001,"quote":"g process except \nwhere the detail of such disposal is furnished to NCCPL for \ncomputation of capital gains and tax thereon under this \nsection, \n \nand the provisions of section 37 shall apply on such disposal of \nshares of a listed company or disposal of shares through initial public \noffer, accordingly.]] \n \n \n \n8[(1A) The gain arising on the disposal of a security by a person shall be \ncomputed in accord","quote_sha256":"c7113f7c6a1156846e47795f62b17d9166f6eccb04d789447f23b2b56b5457bf","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7a757d282ec071a88b55","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":246097,"character_end":246107,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245927,"character_end":246218,"quote":"apply to the disposal of shares of a listed company made \notherwise than through registered stock exchange and which are not settled through NCCPL and \nthe provisions of section 37 shall apply on such disposal of shares of a listed company, accordingly.” \n8Inserted by the Finance Act,2012. ","quote_sha256":"3056498e20422922b5be3dc14d3632efdeb24b50f2cbbc0783fa4f5a9bf1ca49","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-55fe7f06f10aa0d2612a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":250307,"character_end":250317,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":250137,"character_end":250547,"quote":" \nwhere — \n \nA \nis the cost of the asset; and  \n \nB \nis the consideration received by the person on disposal of the asset. \n \n \n(4) \nThe provisions of sub-section (4) of section 37 shall apply in \ndetermining component A of the formula in sub-section (3). \n \n \n(5) \nNo loss shall be recognized under this Ordinance on the disposal of \nthe following capital assets, namely:— \n \n(a) \nA painting, sculpture, drawi","quote_sha256":"c8d651e4b8e06594c4a44de67118867f7d191f27160f6ccac0a5a087e1734a5b","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7fd2b91756f3e0e45d84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"85","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":393383,"character_end":393401,"quote":"85. Associates. — ","quote_sha256":"bff0d8b5d6e6222b92ac95b77e145b756f85a3f0ac6976b62a98dc1fe85c75d1","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":253358,"character_end":253368,"quote":"section 85","quote_sha256":"a3adefb99a197a51870b8cbdb626ba3e55cedb835b29b5768a462689f7af7704","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":253188,"character_end":253598,"quote":"ount or fair market value of any \nproperty received without consideration or received as gift, other than \ngift received from 7[relative as defined in sub-section (5) of section 85] \n] 8[; and] \n \n9[(lb)    income arising to the shareholder of a company, from the issuance of \nbonus shares;] \n \n \n \n10[ 11[ ] ] \n \n \n(2) \nWhere a person receives an amount referred to in clause (k) of sub-\nsection (1), the amou","quote_sha256":"218a82c268a02084bca8870a62747da39163fc4d0eada87a772e7d05a1634034","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0c45c13a16474bccde88","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":255151,"character_end":255160,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254981,"character_end":255390,"quote":"Chapter III – Tax on Taxable Income ______________________ \n \n97 \n \ncrossed cheque drawn on a bank or through a banking channel 1[or through digital \nmeans as defined in section 2] from a person holding a National Tax Number 2[ ] \nshall be treated as income chargeable to tax under the head “Income from Other \nSources” for the tax year in which it was received. \n \n \n(4) \nSub-section (3) shall not apply to a","quote_sha256":"a4eebc2880dbab2f2bbea8c1d190e0d504aac9ee34b9fcc2b5f98e608b927208","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9d0e5839a75aa37837b2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256602,"character_end":256611,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256432,"character_end":256841,"quote":" \n \n(5) \nThis section shall not apply to any income received by a person in a \ntax year that is chargeable to tax under any other head of income or subject to tax \nunder section 5[5, 5AA, 6, 7 or 7B].  \n \n6[  ] \n \n40. \nDeductions in computing income chargeable under the head “Income \nfrom Other Sources”.— (1)  Subject to this Ordinance, in computing the income \nof a person chargeable to tax under the head ","quote_sha256":"426918ece8fcb29e96081b71194cc86d2caf602e477dd510b869b343bfb7f1c9","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c45f19ae794ea2976596","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":251108,"character_end":251428,"quote":"39. \nIncome from other sources. — (1) Income of every kind received by a \nperson in a tax year, 1[if it is not included in any other head,] other than income \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Income from Other Sources”, including the following namely: — \n \n(","quote_sha256":"5217a1408acf78a4f2fe624bc5b2e8d1361777c211352cfa5bc05f641e208090","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-39-251108","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258048,"character_end":258058,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257878,"character_end":258288,"quote":"rdinance, 1980 (XVIII of 1980), at the \ntime the profit is paid to the person. \n \n \n(3) \nA person receiving income referred to in clause 2[  ] (f) of sub-section \n(1) of section 39 chargeable to tax under the head “Income from Other Sources” \nshall be allowed — \n \n(a) \na deduction for the depreciation of any plant, machinery or \nbuilding used to derive that income in accordance with section \n22; and \n \n(b) ","quote_sha256":"4c9ee1b504d822ce1b4d34e72208e1c6ab364e3a9bd243fc67cfd2e599fd2038","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2f8baf1aa760d40030d0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258264,"character_end":258275,"quote":"section \n22","quote_sha256":"b62b3d8525d13222bfae20720ac0e4f90883e1566a1a1ac1dc26ee17fbb4f84b","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258094,"character_end":258505,"quote":"ncome from Other Sources” \nshall be allowed — \n \n(a) \na deduction for the depreciation of any plant, machinery or \nbuilding used to derive that income in accordance with section \n22; and \n \n(b) \nan initial allowance for any plant or machinery used to derive \nthat income in accordance with section 23. \n \n \n(4) \nNo deduction shall be allowed to a person under this section to the \nextent that the expenditure is","quote_sha256":"5ca1e4a74fafbd78fd59db0e2ca1fbd2775f5d02e346deb9f1a15c11ffb46cd5","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-118158bec03db869f35b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258384,"character_end":258394,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258214,"character_end":258624,"quote":"ing used to derive that income in accordance with section \n22; and \n \n(b) \nan initial allowance for any plant or machinery used to derive \nthat income in accordance with section 23. \n \n \n(4) \nNo deduction shall be allowed to a person under this section to the \nextent that the expenditure is deductible in computing the income of the person \nunder another head of income.  \n \n \n(5) \nThe provisions of section 2","quote_sha256":"7dc17fc801e18eaaf1036b2b57b90a0e003fecd3daf6769bcde24115ffd98c1e","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2171d921eac7b928e5b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258615,"character_end":258625,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258445,"character_end":258855,"quote":"on under this section to the \nextent that the expenditure is deductible in computing the income of the person \nunder another head of income.  \n \n \n(5) \nThe provisions of section 21 shall apply in determining the deductions \nallowed to a person under this section in the same manner as they apply in \ndetermining the deductions allowed in computing the income of the person \nchargeable to tax under the head \"In","quote_sha256":"b89128c9160b5c0faa74d84d068e549a441284504b6f9a6bf0a1416ce1179b65","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d4a7b1ca193a9dcb6627","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"44A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":264600,"character_end":264920,"quote":"5[44A. Exemption under Foreign Investment (Promotion and Protection) Act, \n2022 (XXXV of 2022). – (1) Taxes on income (including capital gains), advance \ntax, withholding taxes, minimum and final taxes under this Ordinance shall, for the \nperiod and to the extent provided in the Second and Third Schedules to the Foreig","quote_sha256":"2b1dc0d90963a31566513ce1a83983309e8eca5e968229d38b997a79eb68d6eb","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-44a-264600","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265431,"character_end":265442,"quote":"Section 44A","quote_sha256":"ac02efa86c116dd54fd3ac50522275891c4c6ccf0715dce50c047585c0a7f8cc","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265261,"character_end":265478,"quote":"substituted by the Finance Act, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022. \n5 Section 44A inserted by the Finance Act, 2023. ","quote_sha256":"63c996659aaece8ae05dc1c1a3b3028eacaa09d2988e0175448187d224a2b41c","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ae472e90d32796486b8b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"51","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":271248,"character_end":271568,"quote":"51. \nForeign-source income of returning expatriates.—4[(1)] Any foreign-\nsource income derived by a citizen of Pakistan in a tax year who was not a resident \nindividual in any of the four tax years preceding the tax year in which the individual \nbecame a resident shall be exempt from tax under this Ordinance in the tax","quote_sha256":"d735de0132ea1c59e127b7f064e9f3d1cd90d6c20cdd6e82e999c79060e86682","reader_fragment":"p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-51-271248","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272209,"character_end":272219,"quote":"Section 51","quote_sha256":"2838eeb69d82bbadf8c21ecef49e38b75bcf7f7ada066b45b7994504612105fc","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272039,"character_end":272449,"quote":" inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n3 The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airlin","quote_sha256":"ebbff16251479a73314bba932b78620d0a467ae75990bd93c362afa07bd92a61","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-67c13935a555900c9014","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"51","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":271248,"character_end":271568,"quote":"51. \nForeign-source income of returning expatriates.—4[(1)] Any foreign-\nsource income derived by a citizen of Pakistan in a tax year who was not a resident \nindividual in any of the four tax years preceding the tax year in which the individual \nbecame a resident shall be exempt from tax under this Ordinance in the tax","quote_sha256":"d735de0132ea1c59e127b7f064e9f3d1cd90d6c20cdd6e82e999c79060e86682","reader_fragment":"p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-51-271248","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272251,"character_end":272261,"quote":"section 51","quote_sha256":"20d9c9f9fe69beb44b7103429fd599def2776d8c8618f10bc69bc98f0b2649c5","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272081,"character_end":272491,"quote":"econd Amendment) \nAct, 2019 \n3 The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-sectio","quote_sha256":"18c26438a2273ed33c7b664ff9873fa14f3ceb983afa1e0404c579a956794a7b","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f656a4d4623be728247e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"52","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1641950,"character_end":1642270,"quote":"52. \n04011000 \n -OF A FAT CONTENT, BY WEIGHT, NOT \nEXCEEDING 1 % (Milk and Cream) \n53. \n04012000 \n -OF A FAT CONTENT, BY WEIGHT, EXCEEDING \n1 % BUT NOT EXCEEDING 6 % (Milk and Cream) \n54. \n04014000 \n - Of a fat content, by weight, exceeding 6 % but not \nexceeding 10% (Milk and Cream) \n55. \n04015000 \n - Of a fat content","quote_sha256":"4bee5d3fb7bafe6c70d28d66473a3b7ae7ab241dca528f79708a4467d32a6151","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-52-1641950","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272326,"character_end":272336,"quote":"Section 52","quote_sha256":"8663246e0470135154e4af2d9cbd9fab474d91d50b50a520686beedf8af72792","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272156,"character_end":272566,"quote":"n of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-section (2), any income of a non-\nresident person, for the time being approved by","quote_sha256":"b8b097eb3ebe2fde643161189bae3bdd72b32f7b373575541802d97acb07acfb","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-43563d98eb001da44c87","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"52","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1641950,"character_end":1642270,"quote":"52. \n04011000 \n -OF A FAT CONTENT, BY WEIGHT, NOT \nEXCEEDING 1 % (Milk and Cream) \n53. \n04012000 \n -OF A FAT CONTENT, BY WEIGHT, EXCEEDING \n1 % BUT NOT EXCEEDING 6 % (Milk and Cream) \n54. \n04014000 \n - Of a fat content, by weight, exceeding 6 % but not \nexceeding 10% (Milk and Cream) \n55. \n04015000 \n - Of a fat content","quote_sha256":"4bee5d3fb7bafe6c70d28d66473a3b7ae7ab241dca528f79708a4467d32a6151","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-52-1641950","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272383,"character_end":272393,"quote":"section 52","quote_sha256":"4f3be133f9337a60daf671f4a2137f5ef5776a9c26eebeecafeb336cdab726fa","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272213,"character_end":272623,"quote":"ion 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-section (2), any income of a non-\nresident person, for the time being approved by the Federal Government for the purpose of this section, ","quote_sha256":"8addea38249b4653c40f07303347250b5b2d374fd4d253eb53b8356caad35a25","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5d178674ea0864061e3f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"11","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132616,"character_end":132936,"quote":"11. \nHeads of income.— (1)  For the purposes of the imposition of tax and the \ncomputation of total income, all income shall be classified under the following \nheads, namely: — \n \n(a) \nSalary; \n \n5[(b) \nIncome from Property;] \n \n6[(c)  \nIncome from Business;] \n \n7[(d)  \nCapital Gains; and] \n \n8[(e)  \nIncome from Other ","quote_sha256":"143208d7f315d174918dbdbc46ce324458eb866fa681d1012322859225e7fd93","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-11-132616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279674,"character_end":279684,"quote":"section 11","quote_sha256":"10cf0310974ee2caed25d540e3a8b6f712aee75588d91df491e315bb80f77742","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279504,"character_end":279914,"quote":"\nPART VIII \nLOSSES \n \n56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[except \nincome under the head salary 2[ ] ] for the year 3[: \n \n \nProv","quote_sha256":"f5f80715c0496f1d8947b15cfb6f0c211e5ae397773c04dc5ff931fdf497c723","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-117f722ddb78b63619d7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":282186,"character_end":282196,"quote":"section 58","quote_sha256":"abe710889d391ed37bdd733508b733736502921c23aa44d09a4fa7dba37414e7","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":282093,"character_end":282426,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n109 \n \n1[sub-section (4) or] section 58 applies) and the loss cannot be wholly set off under \nsection 56, so much of the loss that has not been set off shall be carried forward \nto the following tax year and set off against the person’s income chargeable under \nthe hea","quote_sha256":"77b605e487460efd75cfc2b1d23c8900a8b36a39792579077e636f07d2a236c9","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-766753da08c14658ad57","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279526,"character_end":279846,"quote":"56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[ex","quote_sha256":"1d7e7af51500ab896279b056edea571180e18c093388d3b7e7dd84ccae3606c6","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-56-279526","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":282251,"character_end":282261,"quote":"section 56","quote_sha256":"3a00afad4453933deffe1e265e3fab2be90a3d83c498f902d2f9528058131b51","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":282093,"character_end":282491,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n109 \n \n1[sub-section (4) or] section 58 applies) and the loss cannot be wholly set off under \nsection 56, so much of the loss that has not been set off shall be carried forward \nto the following tax year and set off against the person’s income chargeable under \nthe head “Income from Business” for that year. \n \n \n(2) \nIf a loss susta","quote_sha256":"b07b07adc916ae1833f3c9e94978d8cdd048b61892927b101dfcb8712031c2f2","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-485d17fec6d81737a492","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286341,"character_end":286351,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-284800-286400-642e1b24fe541746","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-284800-286400-642e1b24fe541746","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286171,"character_end":286581,"quote":"oss shall be carried forward for \nadjustment upto a period of six tax years succeeding the year of amalgamation.] \n \n \n(2)  \nThe provisions of sub-section (4) and (5) of section 57 shall, mutatis \nmutandis, apply for the purposes of allowing unabsorbed depreciation of \namalgamating company or companies in the assessment of amalgamated \ncompany 5[and vice versa]6[:]  \n \n7[Provided that the losses referred to","quote_sha256":"3bafeb5a6ce34ebf186a0bd3531729f7b366dbe4fe13957677f24c588145d805","reader_fragment":"p-r-2b2ba404-284800-286400-642e1b24fe541746","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-284800-286400-642e1b24fe541746","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-43688c1bb2cbe5a8d400","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287320,"character_end":287331,"quote":"section \n58","quote_sha256":"a748e51d159a1391a8af7950363b98522b9eb454ed754e6bc08aef5f44ae00a6","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287150,"character_end":287561,"quote":"ed by the Finance Act, 2007. The substituted sub-section (1) read as follows: \n“(1) The accumulated loss under the head “Income from Business” (not being a loss to which section \n58 applies) of an amalgamating company or companies shall be set off or carried forward against \nthe business profits and gains of the amalgamated company and vice versa, up to a period of six \ntax years immediately succeeding the t","quote_sha256":"618c2d909f95cdb9e9d69ec0f1f1b81135e8d469406e5cfbc20e25db5a0748a5","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4ea96aececf36cb322bb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279526,"character_end":279846,"quote":"56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[ex","quote_sha256":"1d7e7af51500ab896279b056edea571180e18c093388d3b7e7dd84ccae3606c6","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-56-279526","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291795,"character_end":291805,"quote":"section 56","quote_sha256":"3a00afad4453933deffe1e265e3fab2be90a3d83c498f902d2f9528058131b51","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291625,"character_end":292035,"quote":"n case of association of persons 4[any loss] shall be set off or carried \nforward and set off only against the income of the association. \n \n \n(4)  \nNothing contained in section 56, 57, 58 or 59 shall entitle — \n \n(a)  \nany member of an association of persons 5[  ] to set off any loss \nsustained by such association of persons, as the case may be, \nor have it carried forward and set off, against his income; ","quote_sha256":"b0a20b1b04a86720386b54f9154d3dcd932b7c16324dc9744cef57816fba08ee","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5665e41150b8bf65e886","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292315,"character_end":292325,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292145,"character_end":292555,"quote":"ssion, otherwise than \nby inheritance, to carry forward and set off against his income, \nany loss sustained by such other person. \n \n6[(5)  Subject to sub-section (4) of section 57, sub-section (12) of section 22 and \nsub-section (6), where in computing the taxable  income for any tax year, \n                                            \n1 Added by the Finance Act,  2003. \n2Sub-section (1) omitted by the Fina","quote_sha256":"c837f973e57a5ff6fdf69f7bfb9b89a3cbacf29ff8e5f597237bf3575ad607ca","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3887da72f477f88d2a7f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292347,"character_end":292357,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292177,"character_end":292587,"quote":"tance, to carry forward and set off against his income, \nany loss sustained by such other person. \n \n6[(5)  Subject to sub-section (4) of section 57, sub-section (12) of section 22 and \nsub-section (6), where in computing the taxable  income for any tax year, \n                                            \n1 Added by the Finance Act,  2003. \n2Sub-section (1) omitted by the Finance Act, 2012. The omitted sub-s","quote_sha256":"82ce04213ed1819ad8e4f72fe46c0f87c32716deed1639bc5c9ffbda1ab824eb","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0db5fb6344af1d66b1b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292689,"character_end":292699,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292519,"character_end":292929,"quote":"2Sub-section (1) omitted by the Finance Act, 2012. The omitted sub-section (1) read as follows: \n   “(1) In case of an association of persons to which sub-section (3) of section 92 applies, any loss which \ncannot be set off against any other income of the association of persons in accordance with section \n56, shall be dealt with as provided under sub-section (2) of section 93. \n3Sub-section (2) omitted by t","quote_sha256":"80cc52c20fb1b26737eb2def51c1be9f92909cb310ce1d32236ce0c93449faed","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0eaa6750465084995be4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279526,"character_end":279846,"quote":"56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[ex","quote_sha256":"1d7e7af51500ab896279b056edea571180e18c093388d3b7e7dd84ccae3606c6","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-56-279526","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292817,"character_end":292828,"quote":"section \n56","quote_sha256":"d2f0ef3df9e05413e5ba2cf01cb38fd533c25a38cb658096b97c17572b98011c","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292647,"character_end":293058,"quote":"on of persons to which sub-section (3) of section 92 applies, any loss which \ncannot be set off against any other income of the association of persons in accordance with section \n56, shall be dealt with as provided under sub-section (2) of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or secti","quote_sha256":"de0bb0fd4f96ab7260e00ddd321745193be815e70022a8a76192825e9f633768","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e1761c4454d20f22afe0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"93","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645318,"character_end":1645638,"quote":"93. \n08041020 \nDried (Dates) \n94. \n08091000 \n-APRICOTS \n95. \n08092100 \n- - Sour cherries (Prunus cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets","quote_sha256":"3d9431924a5bd143e805402bf8398ce2fa123d63d58787a5d86a9b7b3b048aa5","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-93-1645318","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292887,"character_end":292897,"quote":"section 93","quote_sha256":"785a06ecbb0670de997e9b24df3cbe031d716197062fcd6fde6a10ee3184050f","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292717,"character_end":293127,"quote":" which \ncannot be set off against any other income of the association of persons in accordance with section \n56, shall be dealt with as provided under sub-section (2) of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section ","quote_sha256":"ed79f5583fcd7ee7e3b47cdb9fcdbb2759518c4efbec48da41fcd47a9a6405a0","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0e8f88e55b3fec2043a0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293027,"character_end":293037,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292857,"character_end":293267,"quote":"ided under sub-section (2) of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section (3) of section 92 applies to have its loss carried forward and set off thereunder. \n4The words, figures, commas and brackets “, to which sub","quote_sha256":"3c10b88593e740e688b8d15427142c3ed688bada97c0bfb6882ce1b72c2b436a","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8f38cab7e379da173b0f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293039,"character_end":293049,"quote":"section 58","quote_sha256":"abe710889d391ed37bdd733508b733736502921c23aa44d09a4fa7dba37414e7","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292869,"character_end":293279,"quote":"ub-section (2) of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section (3) of section 92 applies to have its loss carried forward and set off thereunder. \n4The words, figures, commas and brackets “, to which sub-section (3)","quote_sha256":"f89baa671785df914097069b2370122411815d630761977e32ec874968faaa21","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-37c3e60a5c32ecb735b0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290270,"character_end":290590,"quote":"59. \nCarry forward of capital losses.— (1)  Where a person sustains a loss for \na tax year under the head “Capital Gains” (hereinafter referred to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance A","quote_sha256":"c6f4c53da1a32382875cd86bea5591421ec535959299ff18cb2dffd88140e416","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59-290270","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293053,"character_end":293063,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292883,"character_end":293293,"quote":" of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section (3) of section 92 applies to have its loss carried forward and set off thereunder. \n4The words, figures, commas and brackets “, to which sub-section (3) of section 92","quote_sha256":"196ef8e99116ec8a93358da02301e69278c7f35262d2232d8091698887be696c","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-14fb56cec7e8e54f8542","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293134,"character_end":293144,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292964,"character_end":293374,"quote":"ub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section (3) of section 92 applies to have its loss carried forward and set off thereunder. \n4The words, figures, commas and brackets “, to which sub-section (3) of section 92 does not apply, \nany loss for such association” substituted by the Finance Act, ","quote_sha256":"d1565bb6d6b1ff7fd52514ebfef280dfb8d66b0d2a05988734999d37d76212ed","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b5d86991ed580e2c5fc1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293283,"character_end":293293,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293113,"character_end":293523,"quote":"h sub-section (3) of section 92 applies to have its loss carried forward and set off thereunder. \n4The words, figures, commas and brackets “, to which sub-section (3) of section 92 does not apply, \nany loss for such association” substituted by the Finance Act, 2012. \n5 The words, figures, commas and brackets “to which sub-section (3) of section 92 does not apply,” \nomitted by the Finance Act, 2012. \n6  Sub ","quote_sha256":"58ff9e22ecf109535e0deab20d880394340b4e5d4daaf5e071ed6f73b7ca483e","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8e1f7a5f9c7411959155","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293452,"character_end":293462,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293282,"character_end":293622,"quote":" section 92 does not apply, \nany loss for such association” substituted by the Finance Act, 2012. \n5 The words, figures, commas and brackets “to which sub-section (3) of section 92 does not apply,” \nomitted by the Finance Act, 2012. \n6  Sub section (5) substituted by the finance Act 2018,the substituted sub section (5) is read as follows ","quote_sha256":"b3f813e9ea73a71903aaeb3ad337611e919392d96c7de43890c487c73fa4102d","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3638ddf886f787538b77","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293764,"character_end":293775,"quote":"section \n22","quote_sha256":"b62b3d8525d13222bfae20720ac0e4f90883e1566a1a1ac1dc26ee17fbb4f84b","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293624,"character_end":294005,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n113 \n \nfull effect cannot be given to the loss relating to deductions under section \n22, 23, 24 or 25 owing to there being no profits or gains chargeable for \nthat \nyear \nor \nsuch \nprofits \nor \ngains \nas \nmentioned \nin \nsub-section (4) of section 57, being less than the said loss, the loss or \npart of the loss, as t","quote_sha256":"af4212aa9a0d6d6bdbc4c25e92517592fd3ae8b76d550540a525b60b4a1fbc29","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-87bf94e11f549eb9c971","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293927,"character_end":293937,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293757,"character_end":294167,"quote":" under section \n22, 23, 24 or 25 owing to there being no profits or gains chargeable for \nthat \nyear \nor \nsuch \nprofits \nor \ngains \nas \nmentioned \nin \nsub-section (4) of section 57, being less than the said loss, the loss or \npart of the loss, as the case may be, shall be set off against fifty percent \nof the person’s income chargeable under the head “income from \nbusiness” for the following year or if ther","quote_sha256":"0e7f97eb935b9611450fbf1436c1f24bd49084c72e2a9bf7e0e8892d7d3aa099","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0c16d78c447d1c1a8adc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279526,"character_end":279846,"quote":"56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[ex","quote_sha256":"1d7e7af51500ab896279b056edea571180e18c093388d3b7e7dd84ccae3606c6","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-56-279526","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294513,"character_end":294523,"quote":"section 56","quote_sha256":"3a00afad4453933deffe1e265e3fab2be90a3d83c498f902d2f9528058131b51","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294343,"character_end":294753,"quote":"\nyear and soon for succeeding years.] \n \n \n(6)  \nWhere, under sub-section (5), deduction is also to be carried forward, \neffect shall first be given to the provisions of section 56 and sub-section (2) of section \n58. \n \n \n(7)  \nNotwithstanding anything contained in this Ordinance, no loss which \nhas not been assessed or determined in pursuance of an order made under \nsection 59, 59A, 62, 63 or 65 of the rep","quote_sha256":"d265cf66e25cb1f6ad1f81a26b8ee02fda88af32e892bc757584bdddf7f8086c","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2478637f925cd85adf46","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294547,"character_end":294558,"quote":"section \n58","quote_sha256":"a748e51d159a1391a8af7950363b98522b9eb454ed754e6bc08aef5f44ae00a6","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294377,"character_end":294788,"quote":"s.] \n \n \n(6)  \nWhere, under sub-section (5), deduction is also to be carried forward, \neffect shall first be given to the provisions of section 56 and sub-section (2) of section \n58. \n \n \n(7)  \nNotwithstanding anything contained in this Ordinance, no loss which \nhas not been assessed or determined in pursuance of an order made under \nsection 59, 59A, 62, 63 or 65 of the repealed Ordinance or an order made or","quote_sha256":"73e52ce17638a59e006490eab060244b46914614d134076aff6739cedccbbcea","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e65ddc2c29eeb58b33c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290270,"character_end":290590,"quote":"59. \nCarry forward of capital losses.— (1)  Where a person sustains a loss for \na tax year under the head “Capital Gains” (hereinafter referred to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance A","quote_sha256":"c6f4c53da1a32382875cd86bea5591421ec535959299ff18cb2dffd88140e416","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59-290270","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294713,"character_end":294723,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294543,"character_end":294953,"quote":" of section \n58. \n \n \n(7)  \nNotwithstanding anything contained in this Ordinance, no loss which \nhas not been assessed or determined in pursuance of an order made under \nsection 59, 59A, 62, 63 or 65 of the repealed Ordinance or an order made or \ntreated as made under section 120, 121 or 122 shall be carried forward and set off \nunder section 57, sub-section (2)of section 58 or section 59.] \n \n1[59AA. Group","quote_sha256":"68e7c6905ebaeaae8405103f80daa5fecf8442555540d2a1f0fe57e750ca4f39","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f594880bf0628c7ca8b3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294812,"character_end":294823,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294642,"character_end":295053,"quote":"s not been assessed or determined in pursuance of an order made under \nsection 59, 59A, 62, 63 or 65 of the repealed Ordinance or an order made or \ntreated as made under section 120, 121 or 122 shall be carried forward and set off \nunder section 57, sub-section (2)of section 58 or section 59.] \n \n1[59AA. Group taxation.— (1) Holding companies and subsidiary companies of \n100% owned group may opt to be taxed ","quote_sha256":"ad2652b245496bace96340293962d12bf23661501e87ac7eef13b2f180d80668","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-afaa1fac6b3dab77da35","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294880,"character_end":294890,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294710,"character_end":295120,"quote":"r \nsection 59, 59A, 62, 63 or 65 of the repealed Ordinance or an order made or \ntreated as made under section 120, 121 or 122 shall be carried forward and set off \nunder section 57, sub-section (2)of section 58 or section 59.] \n \n1[59AA. Group taxation.— (1) Holding companies and subsidiary companies of \n100% owned group may opt to be taxed as one fiscal unit. In such cases, besides \nconsolidated group acco","quote_sha256":"4f9185aa55a438412b9c07192de2bea16acc18508aeca0a51e8b218d5fcb8260","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-29b4a9e84b365ed85a00","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"58","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":289224,"character_end":289274,"quote":"58. Carry forward of speculation business losses.—","quote_sha256":"f2c549980d854f72c56add17a5bb3e1b6b0b23fa7eb4eb96e14743800c5e3999","reader_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-288000-289600-3e12eb849346bcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-288000-289600-3e12eb849346bcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294910,"character_end":294920,"quote":"section 58","quote_sha256":"abe710889d391ed37bdd733508b733736502921c23aa44d09a4fa7dba37414e7","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294740,"character_end":295150,"quote":"65 of the repealed Ordinance or an order made or \ntreated as made under section 120, 121 or 122 shall be carried forward and set off \nunder section 57, sub-section (2)of section 58 or section 59.] \n \n1[59AA. Group taxation.— (1) Holding companies and subsidiary companies of \n100% owned group may opt to be taxed as one fiscal unit. In such cases, besides \nconsolidated group accounts as required under the 2[C","quote_sha256":"bc8c8f087746ac13a1ef2cb19f154bf4d6b2d552f6746dd477028b568e5fc811","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fdae237c5d4d65006f75","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290270,"character_end":290590,"quote":"59. \nCarry forward of capital losses.— (1)  Where a person sustains a loss for \na tax year under the head “Capital Gains” (hereinafter referred to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance A","quote_sha256":"c6f4c53da1a32382875cd86bea5591421ec535959299ff18cb2dffd88140e416","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59-290270","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294924,"character_end":294934,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294754,"character_end":295164,"quote":"aled Ordinance or an order made or \ntreated as made under section 120, 121 or 122 shall be carried forward and set off \nunder section 57, sub-section (2)of section 58 or section 59.] \n \n1[59AA. Group taxation.— (1) Holding companies and subsidiary companies of \n100% owned group may opt to be taxed as one fiscal unit. In such cases, besides \nconsolidated group accounts as required under the 2[Companies Act, ","quote_sha256":"d2912a10c6c569c905be5be60b98fa0ee7700497970ea491504d5115096c949f","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b53ade4657e5bb5661a4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295791,"character_end":295801,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295621,"character_end":296031,"quote":". \n \n                                            \n“(5)  \nWhere in computing the taxable income for any tax year, full effect cannot be given to \na deduction mentioned in section 22, 23, 24 or 25 owing to there being no profits or gains \nchargeable for that year or such profits or gains being less than the deduction, then, subject to \nsub-section (12) of section 22, and sub-section (6), the deduction or part","quote_sha256":"8e7e5f77aa496482e6c25dda52eba5d668cfe2a532e9de5c2c243e78fc9a7cad","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2aac2b613139d0784e19","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295977,"character_end":295987,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":295807,"character_end":296217,"quote":"24 or 25 owing to there being no profits or gains \nchargeable for that year or such profits or gains being less than the deduction, then, subject to \nsub-section (12) of section 22, and sub-section (6), the deduction or part of the deduction to which \neffect has not been given, as the case may be, shall be added to the amount of such deduction \nfor the following year and be treated to be part of that deduct","quote_sha256":"8f62aeb78802369b8842db6839e22649223be7218026d2fb084745f81c1bee9c","reader_fragment":"p-r-2b2ba404-294400-296000-4ca97dc88685eb53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-294400-296000-4ca97dc88685eb53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0e9643e162d6ac9cf1e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":298156,"character_end":298167,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297986,"character_end":298397,"quote":"13. \n2The words “Central Board of Revenue” substituted by the word “Board” by the Finance Act.  2014. \n3Section 59B substituted by the Finance Act, 2007. The substituted section 59B read as follows: \n“59B. Group Relief.- (1) Subject to sub-section (2), any company, being a subsidiary of a public \ncompany listed on a registered stock exchange in Pakistan, owning and managing an industrial \nundertaking or an u","quote_sha256":"2880d15ddd5d57830f2318d287b1b3f9e8da1987c2613fa0e862b47052e3d429","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8c990db30aba9b109197","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":299602,"character_end":299612,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":299432,"character_end":299842,"quote":"against \nincome of the holding company in the said three tax years, the subsidiary company shall carry forward \nthe unadjusted losses in accordance with the provision of section 57. \n(5)  \nIf there has been any disposal of shares by the holding company during the aforesaid \nperiod of five years to bring the ownership of the holding company to less than seventy-five per cent, \nthe holding company shall, in t","quote_sha256":"5e13d4252e7cf518ba68126b18ab81049df38184586f856d675b363c8702f3e8","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7138f4c1b86d7b462175","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":302950,"character_end":302960,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-302400-304000-d9394ab86f62bdb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-302400-304000-d9394ab86f62bdb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":302780,"character_end":303190,"quote":"re not \nadjusted against income of the holding company in the said three tax years, the \nsubsidiary company shall carry forward the unadjusted losses in accordance with \nsection 57. \n \n \n(5) \nIf there has been any disposal of shares by the holding company \nduring the aforesaid period of five years to bring the ownership of the holding \ncompany to less than fifty-five per cent or seventy-five per cent, as th","quote_sha256":"7c2843c24f877a812c573ea65ba02e449673dc7c0ec48911a6dbda43f9bc106c","reader_fragment":"p-r-2b2ba404-302400-304000-d9394ab86f62bdb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-302400-304000-d9394ab86f62bdb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f350ac0743f8fc36b11e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304436,"character_end":304501,"quote":"59C. Carry forward of business losses of sick industrial units.- ","quote_sha256":"23acd6e4662950a9832c0b1a065b6e695e281e36615059fb92a96716164933a3","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304267,"character_end":304278,"quote":"Section 59C","quote_sha256":"d1145ee10fe0cf81bd074960935b1a58944813ead9bbff329e17b20e0c786f2c","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304097,"character_end":304508,"quote":" Sale and purchase from third party would be taken \nas taxable event.] \n \n2[     ]   \n                                            \n1Inserted by the Finance Act, 2013. \n2 Section 59C shall be omitted and shall be deemed to have been omitted with effect from 2nd March, \n2022 through Finance Act, 2022. The omitted section read as follows: \n59C. Carry forward of business losses of sick industrial units.- (I) Sub","quote_sha256":"7b62a812eb129633a3b9437622f0e545c899e2a995c6d105872b5f43ab4c93b2","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6222d2afeb67a7a130c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"40","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256646,"character_end":256966,"quote":"40. \nDeductions in computing income chargeable under the head “Income \nfrom Other Sources”.— (1)  Subject to this Ordinance, in computing the income \nof a person chargeable to tax under the head “Income from Other Sources” for a \ntax year, a deduction shall be allowed for any expenditure paid by the person in \n        ","quote_sha256":"e2ffc9c9d179ecdd6b036e227647ac664db29d4f851ea4950602373f4546bbe3","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-40-256646","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305230,"character_end":305240,"quote":"section 40","quote_sha256":"c6406b3613277b4a979ad40dd9379c9756bc6f13bd9d0c8620121c78cacd4d6d","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305060,"character_end":305470,"quote":" a tax year under the Zakat and Ushr \nOrdinance, 1980 (XVIII of 1980). \n \n \n(2) \nSub-section (1) does not apply to any Zakat taken into account under \nsub-section (2) of section 40. \n \n \n(3) \nAny allowance or part of an allowance under this section for a tax year \nthat is not able to be deducted under section 9 for the year shall not be refunded, \ncarried forward to a subsequent tax year, or carried back to","quote_sha256":"36f78f7e4fdf9add94944bd9ed78e474a0fdb376052b81b1ba12f06685c6fef0","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6a0b24fb51639f7af3c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"9","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942621,"character_end":1942638,"quote":"9.  Definitions.—","quote_sha256":"8dea8f02ae13d97f02e82abf095d06d22c92b6b6d4b0516cfd87f3a41697059c","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305363,"character_end":305372,"quote":"section 9","quote_sha256":"063f116122d5538f1f3b72b9e4caad53c5fd543a6265ae9b85247765b8e4a97f","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305193,"character_end":305602,"quote":"to account under \nsub-section (2) of section 40. \n \n \n(3) \nAny allowance or part of an allowance under this section for a tax year \nthat is not able to be deducted under section 9 for the year shall not be refunded, \ncarried forward to a subsequent tax year, or carried back to a preceding tax year. \n \n1[60A. Workers’ Welfare Fund.— A person shall be entitled to a deductible \nallowance for the amount of any","quote_sha256":"d91f2c71f25c33e755735c1495e012ec769ea88b70c2f532b553073c11c1a180","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9c3db7642f0d03004906","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305815,"character_end":305825,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-305600-307200-5c29b5ab6738d465","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-305600-307200-5c29b5ab6738d465","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":305645,"character_end":306055,"quote":"n tax \n                                            \nand brought forward assessed business losses excluding capital loss of the acquired company subject \nto provisions of section 57 for a period of three years.  \n(2) Sub-section (I) shall apply subject to the following conditions, namely:– (a) there is continued \nownership for five years starting from the 30th June, 2023 and there is no change in share capit","quote_sha256":"9698605747cec05051f91a6cefc150e7494780819504bbfd637ab0518335fa36","reader_fragment":"p-r-2b2ba404-305600-307200-5c29b5ab6738d465","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-305600-307200-5c29b5ab6738d465","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-262df65bdf5e1472f0ed","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":306480,"character_end":306490,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-305600-307200-5c29b5ab6738d465","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-305600-307200-5c29b5ab6738d465","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":306310,"character_end":306720,"quote":"are not adjusted against income of \nthe acquiring company in the said three tax years, the acquired company shall carry forward the \nunadjusted losses in accordance with section 57. \n(4) The loss of the acquired company referred to in sub-section (1) shall be adjusted against \nincome under the head \"income from business\" of the acquiring company as per following formula, \nnamely:-  \n(A/I00) x B  \nwhere—  \nA","quote_sha256":"34a0cd193c4f0ef2c52c7b0c783b72938363feb8916c860eb281bbe33fbeb74d","reader_fragment":"p-r-2b2ba404-305600-307200-5c29b5ab6738d465","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-305600-307200-5c29b5ab6738d465","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-faaf2b5cc2106667ac20","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310125,"character_end":310136,"quote":"Section 64A","quote_sha256":"c2ecbe6ce20f1bb5142d29631dda524b88cd3b1ce73dc2ff1255ecff6d3a37cf","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309955,"character_end":310366,"quote":" in the year; \n \n                                            \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Every individual shall be entitled to a \ndeductible al","quote_sha256":"d18d5a3faad48bd137efea643319ac3f37584a37270a1144fcc3eb2d064378f6","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6fc310e0a617be04d3d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"60C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310180,"character_end":310191,"quote":"Section 60C","quote_sha256":"0195f00680046acdd24b71e9d654f72145f7ff20acdf12e2e76feecb7bdb7579","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310010,"character_end":310421,"quote":"      \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Every individual shall be entitled to a \ndeductible allowance for the amount of any profit or share in rent a","quote_sha256":"3e7173109dd0808d8e1d9d36167cc6bcb5b129324f79652b302d5c4055549d61","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1cbee05ca7660ef9c734","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311286,"character_end":311297,"quote":"Section 64A","quote_sha256":"c2ecbe6ce20f1bb5142d29631dda524b88cd3b1ce73dc2ff1255ecff6d3a37cf","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311116,"character_end":311378,"quote":"owance or part of an allowance under this section for a tax year that is not able to be \ndeducted for the year shall not be carried forward to a subsequent tax year.” \n6 Section 64AB is re-numbered by the Finance Act, 2017. \n7 Inserted by the Finance Act, 2017. ","quote_sha256":"77df53502ffb02c22229a325f943cf5bd54cac875be031a076b3126fa7a0e886","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b769ac946f4f87febdca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312131,"character_end":312142,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311961,"character_end":312372,"quote":"al tax number \n(NTN) or name of the educational institution. \n \n(5) \nAllowance under this section shall not be taken into account for \ncomputation of tax deduction under section 149.] \nPART X \nTAX CREDITS \n \n61. Charitable donations.—1[(1) A person shall be entitled to a tax credit in \nrespect of any sum paid, or any property given by the person in the tax year as a \ndonation 2[, voluntary contribution or su","quote_sha256":"c204a597f539e6c14e290474d7d335a6842b66729e1bf6f5e2d7e3fb227b5393","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5422275ea6f265e6cb69","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312765,"character_end":312777,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312595,"character_end":313007,"quote":"akistan by Federal Government or a Provincial \nGovernment or a3[Local Government]; or \n \n(c)  \nany non-profit organization 4[or any person eligible for tax credit \nunder section 100C of this Ordinance; or \n(d)   entities, organizations and funds mentioned in the Thirteenth \nSchedule to this Ordinance.] \n                                            \n1 Sub-section (1) substituted by the Finance Act, 2003. The su","quote_sha256":"996ac621725dec2a61367774d75803b2c00f6b112c0556309debeecb4bbe97ce","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-461d6231141ca40e7251","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315604,"character_end":315613,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315434,"character_end":315843,"quote":"xable Income ______________________ \n \n121 \n \n1[(5) The 2[Board] may make rules regulating the procedure of the grant of \napproval under sub-clause (c) of clause (36) of section 2 and any other matter \nconnected with, or incidental to, the operation of this section.]  \n \n3[     ] \n4[    ] \n                                            \n1 Added by the Finance Act, 2003. \n2The words “Central Board of Revenue” ","quote_sha256":"589651779c1fea24c3785c1bffaeed643feaa7c517636739b9c3573feeedf9c3","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0d48331ad81d51e6e89b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642864,"character_end":1643184,"quote":"62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provis","quote_sha256":"043bb88100c3aec275c5d17b965bd8b839b64550d90bb94dba077eb552dca249","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-62-1642864","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315948,"character_end":315958,"quote":"section 62","quote_sha256":"8b7c3daf7425d7692e46e1f3c13cc1b2aba0151113b7f6c1b72c6cb72cc6b0a3","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315778,"character_end":316188,"quote":"by the Finance Act, 2003. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3Section 62 substituted by the Finance Act, 2011. The substituted section 62 read as follows: \n“62. \nInvestment in shares.— (1)  A person 3[other than a company] shall be entitled to a tax credit for a tax year in respect \nof the cost of acquiring in the year new shares offered to the public by a public c","quote_sha256":"caad2751ad697f8dd8235a66e9a7d6d9a3efeff6756c3f0ddccbdb6c31906a0b","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1c39dc11beeaa758dde8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642864,"character_end":1643184,"quote":"62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provis","quote_sha256":"043bb88100c3aec275c5d17b965bd8b839b64550d90bb94dba077eb552dca249","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-62-1642864","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":317371,"character_end":317381,"quote":"Section 62","quote_sha256":"f6c6f0480efe5a8e29369c8bc2de87288dc25e0337686a436c1de6e4ccb94e5b","reader_fragment":"p-r-2b2ba404-316800-318400-68503c8129c77e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-316800-318400-68503c8129c77e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":317201,"character_end":317611,"quote":" acquisition, \nthe amount of tax payable by the person for the tax year in which the shares were disposed of shall \nbe increased by the amount of the credit allowed.” \n4 Section 62 omitted by the Finance Act, 2022. Omitted section read as follows: \n“62. Tax credit for investment in shares and insurance. — (1) A resident person other than a company \nshall be entitled to a tax credit for a tax year either— \n(","quote_sha256":"78b2b88da22e59488492129102e54cf572a3acea33e1e451c5345a01133152d9","reader_fragment":"p-r-2b2ba404-316800-318400-68503c8129c77e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-316800-318400-68503c8129c77e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c0b07d24fa3c8adce56c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319152,"character_end":319161,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":318982,"character_end":319391,"quote":"______________________ \n \n122 \n \n1[      ]  \n \n 2[      ] \n \n3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall, so far as may, apply accor","quote_sha256":"71ea03f1f8ad35f0e99988e80c3a98c6a5515195e404a8ca06051ba8c6ac10e5","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ce25481ec24080e71246","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"62A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320507,"character_end":320518,"quote":"Section 62A","quote_sha256":"a37c1f2a6b3f5f632cee4a2010cef3aaa1efabb847ad3b6ab2ecd5097816ab59","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320337,"character_end":320748,"quote":"e by the person for the tax year in \nwhich the shares were disposed of shall be increased by the amount of the \ncredit allowed.”  \n1Inserted by the Finance Act, 2016. \n2 Section 62A omitted by the Finance Act, 2022. The omitted section read as follows: \n“62A. Tax credit for investment in health insurance.— (1) A resident person  2[ ] other than a \ncompany shall be entitled to a tax credit for a tax year in r","quote_sha256":"e44e3d5c104194058b9e1e96cd3e843089973b729044e0e923bd3bddb5fae0e0","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bc8c7421a86c44e55586","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319043,"character_end":319363,"quote":"3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall","quote_sha256":"62280e20560b52203a8c84baf7619fd6f581a03173bf349be1062702380c9b53","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63-319043","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321688,"character_end":321698,"quote":"Section 63","quote_sha256":"4ca351b798c88fddacef0035aaf7993ca3b39d60e458de6a48238b5e08fd0880","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321518,"character_end":321928,"quote":"person referred to in sub-section \n(1) in the year; \n(a) five per cent of the person’s taxable income for the year; and \n(b) one hundred2[and fifty] thousand rupees.” \n3 Section 63 substituted by the Finance Act, 2005. The original section 63 read as follows: \n“63. Retirement annuity scheme. – (1)  Subject to sub-section (3), a resident individual deriving \nincome chargeable to tax under the head “Salary” o","quote_sha256":"03253b76dd1252ade05ff5e0fccf74cdaff29cd820b8a21958a6b566759d588b","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4989386590208b440029","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319043,"character_end":319363,"quote":"3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall","quote_sha256":"62280e20560b52203a8c84baf7619fd6f581a03173bf349be1062702380c9b53","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63-319043","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321750,"character_end":321760,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321580,"character_end":321990,"quote":"per cent of the person’s taxable income for the year; and \n(b) one hundred2[and fifty] thousand rupees.” \n3 Section 63 substituted by the Finance Act, 2005. The original section 63 read as follows: \n“63. Retirement annuity scheme. – (1)  Subject to sub-section (3), a resident individual deriving \nincome chargeable to tax under the head “Salary” or the head “Income from Business” shall be \nentitled to a tax ","quote_sha256":"95404b2691411a53c5c763b473f9798d7d08e913973f3695685839bd5eb09d8e","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cded8de6e90f8cd68e47","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":325747,"character_end":326067,"quote":"6[63A. Tax credit for interest paid on low-cost housing loan. — (1) An individual \nshall be entitled to a tax credit for a tax year in respect of any profit on debt or \nshare in rent or share in appreciation for value of house paid by the person in the \nyear on a loan by a scheduled bank or any other financial institut","quote_sha256":"30279eea66bc331f7523ae19d938e337ddc426d771e77fc05d66bbcb2d2edb83","reader_fragment":"p-r-2b2ba404-324800-326400-24b655cce897d8aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-324800-326400-24b655cce897d8aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63a-325747","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327249,"character_end":327260,"quote":"Section 63A","quote_sha256":"17d8f832c7aa2d6c43a8f2619ed288683d2002e7b891827f39a6fc9d79c17479","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327079,"character_end":327296,"quote":"4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserted by the Finance Act, 2025. ","quote_sha256":"2a9b6a206e426c0b608d1b5edf68923fc773014fe90b38960b9a91398655776f","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0357a85a863ddd7a33cd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":156124,"character_end":156444,"quote":"4[15A. \nDeductions in computing income chargeable under the head \n“Income from Property”.— (1) In computing the income of a 5[ ] 6[person] \nchargeable to tax under the head “Income from Property” for a tax year, a \ndeduction shall be allowed for the following expenditures or allowances, namely:- \n \n(a)   In respect of ","quote_sha256":"5cfdad2f912ac585f85b6ebc728b881e1bc1b3e4bc0e0618676750e2030f7a21","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15a-156124","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327673,"character_end":327684,"quote":"section 15A","quote_sha256":"055dfc4009cdbc543684d95608dca874d79ea44656d02ddcb4b1964504f3955f","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327503,"character_end":327914,"quote":"\nthirty per cent of the person‘s taxable income for the year.  \n \n(3) \nThe person shall not be entitled to tax credit under this section for any \nprofit deductible under section 15A.  \n \n(4) \nWhere an individual has claimed tax credit under this section, he shall \nnot be entitled to claim tax credit for another house or flat under this section during \nthe subsequent fifteen tax years.] \n \n1[  ] \n2[  ]  \n3[  ","quote_sha256":"b265c0141ced65f7b93c7bff09507ce3f81a2c44be525ab3f504b901e9549f42","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f8a53cc280134e053b98","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643296,"character_end":1643616,"quote":"64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---DRIED (Grapes) \n68. \n08071100 \n- - WATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969","quote_sha256":"73f73b3245f2dd61cacd60e2177ead2ac1f24320cae21aabc7c0ad75e9f00111","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-64-1643296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":328200,"character_end":328210,"quote":"Section 64","quote_sha256":"7eb53ac7c271a4d4266352a4a96633065dc26db29f84058f9c2cd7b718e48069","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":328030,"character_end":328440,"quote":"ed for establishing and operating a new \nmanufacturing unit sets up a new manufacturing unit between the 1st day of July, \n                                            \n1 Section 64 omitted by the Finance Act, 2015. Omitted section read as follows:-  \n“64. \nProfit on debt.—1[(1) A person shall be entitled to a tax credit for a tax year in respect of any \nprofit or share in rent and share in appreciation for ","quote_sha256":"444aac5a74f91a25c292aa145c79814b07d738e88c93ef776d741f3d2d4c48f6","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0358686a3b1c37c6187f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"17","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639672,"character_end":1639992,"quote":"17. \n07133400 \n-- Bambara – vigna subteranea or vaahdzeia \nsubterrea \n18. \n07133500 \n- - Cow peas (Vigna unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenan","quote_sha256":"310d8da0d13f24ac42d762ff44c9d2af15f813ac4ad3cee6b0c2c78cd870da9b","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-17-1639672","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329551,"character_end":329561,"quote":"section 17","quote_sha256":"a5d6abf8f0c914957b60cb664e03845d42724633ff5d5255cbd5fde78d9f8ac4","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329381,"character_end":329773,"quote":"e for the year; or \n(c) \n1[seven hundred and fifty] thousand rupees. \n \n(3) \nA person is not entitled to 1[tax credit]under this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"276fef8c838b9ddecc7265fc5ebf739d8677a72376165dcbbe624421d666ed8f","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fb92551d16bfc6bec31b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329605,"character_end":329616,"quote":"Section 64A","quote_sha256":"c2ecbe6ce20f1bb5142d29631dda524b88cd3b1ce73dc2ff1255ecff6d3a37cf","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329435,"character_end":329773,"quote":"ousand rupees. \n \n(3) \nA person is not entitled to 1[tax credit]under this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"e40735a61fe3add077c373f0a1f2a708320d5e0d306a618729aca0300ff549bb","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7a8e10f8f21df038ae19","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"60C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329635,"character_end":329646,"quote":"section 60C","quote_sha256":"89a754e6e491f5e8e5050d2e89cfeab44cdba15e0eb56802cb301891600ad313","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329465,"character_end":329773,"quote":"n is not entitled to 1[tax credit]under this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"4cde08b6d4e025af63aa79dfa5ca3c939c7197df3822be921fd9309b36f827e5","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-76f0d795c768784467ae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329671,"character_end":329682,"quote":"Section 64A","quote_sha256":"c2ecbe6ce20f1bb5142d29631dda524b88cd3b1ce73dc2ff1255ecff6d3a37cf","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329501,"character_end":329773,"quote":"der this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"a690a479aabc07edadb3094fcb1aae22bbdaad8d1e199827d750d64eb67db028","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b2806593c634cb66c996","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"60D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309434,"character_end":309754,"quote":"6[60D. Deductible allowance for education expenses.— (1) Every individual \nshall be entitled to a deductible allowance in respect of tuition fee paid by the \nindividual in a tax year provided that the taxable income of the individual is less \nthan one 7[and a half]million rupees. \n \n(2) \nThe amount of an individual‘s d","quote_sha256":"b4beb6a686e558221ce01c87097d3f854056eb7bea292df80c5096c7414e08e2","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-60d-309434","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329702,"character_end":329713,"quote":"section 60D","quote_sha256":"256a70f6b67b8efcf3562046326514025845935ab1eb48e2159369fefefdd48f","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329532,"character_end":329773,"quote":" deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"4a3d7cd64969df78497ce248b272ed9008532bb1e05416d28577e0782c9670b7","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7c3aa6764e779c135ec8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333276,"character_end":333287,"quote":"section 64C","quote_sha256":"fe8a1447af48ad7a939b75d3281e315583f411498d3d23dc67e971a8bafe1014","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333106,"character_end":333517,"quote":"ices, either in cash or through credit and debit cards or online payments in an \ninternet enabled environment.] \n \n                                            \n1 New sub-section 64C inserted by the Finance Act, 2019. \n2 Section 64C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n“64C. Tax credit for ","quote_sha256":"425204ccf1397c6f55209d3defdde2f6723103ddd8beba1050220585e09a9839","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-440e6930f3f6c943baf7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333326,"character_end":333337,"quote":"Section 64C","quote_sha256":"da6b0296536d6bce7fd692f545f36e032d60efcfa08574db0bb0ee3f2e6aa7a1","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333156,"character_end":333567,"quote":"ards or online payments in an \ninternet enabled environment.] \n \n                                            \n1 New sub-section 64C inserted by the Finance Act, 2019. \n2 Section 64C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n“64C. Tax credit for persons employing fresh graduates.– (1) A person e","quote_sha256":"ada46443625fcac9594ae128c1d1cb63a6d1a48a8c1a1f7e86b6f20350f5310c","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-31fc755e6fe8480235bf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335079,"character_end":335089,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":334909,"character_end":335319,"quote":"visions relating to tax credits.— (1)  Where the \nperson entitled to a tax credit under 1[this]Part is a member of an association of \npersons to which sub-section (1) of section 92 applies, the following shall apply— \n \n(a) \ncomponent A of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the amount of tax ","quote_sha256":"af1256c882b5eb696ba27475ac92d84bc4e5d8bbdb6acf603bd8b62d61f85207","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-da891636a504e5576c0b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"61","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312169,"character_end":312195,"quote":"61. Charitable donations.—","quote_sha256":"7c3f5db928ff54e5016a27bb8b1872e619eba8942db91cad74c295a1b036762b","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335183,"character_end":335193,"quote":"section 61","quote_sha256":"6de61a94e99efc2b725edefb5542fa1f7090c91eb683385040b39d88e54cc0e3","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335013,"character_end":335423,"quote":" member of an association of \npersons to which sub-section (1) of section 92 applies, the following shall apply— \n \n(a) \ncomponent A of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the amount of tax that would be \nassessed to the individual if any amount derived in the year that is \nexempt from tax und","quote_sha256":"f3da9b9df661dc66668181711ab3a926ce6c6feb6e4bedaed82e1262dd458a5a","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a3035d74c89201049cd9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642864,"character_end":1643184,"quote":"62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provis","quote_sha256":"043bb88100c3aec275c5d17b965bd8b839b64550d90bb94dba077eb552dca249","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-62-1642864","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335215,"character_end":335225,"quote":"section 62","quote_sha256":"8b7c3daf7425d7692e46e1f3c13cc1b2aba0151113b7f6c1b72c6cb72cc6b0a3","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335045,"character_end":335455,"quote":"rsons to which sub-section (1) of section 92 applies, the following shall apply— \n \n(a) \ncomponent A of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the amount of tax that would be \nassessed to the individual if any amount derived in the year that is \nexempt from tax under sub-section (1) of section 92","quote_sha256":"5c7c2738f13a0e021cb175f3a8549ecfeb1f47294702a20a2fd7c3d451939a55","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2f3a1bf2452b6e0fae23","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319043,"character_end":319363,"quote":"3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall","quote_sha256":"62280e20560b52203a8c84baf7619fd6f581a03173bf349be1062702380c9b53","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63-319043","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335246,"character_end":335256,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335076,"character_end":335486,"quote":"of section 92 applies, the following shall apply— \n \n(a) \ncomponent A of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the amount of tax that would be \nassessed to the individual if any amount derived in the year that is \nexempt from tax under sub-section (1) of section 92 were chargeable \nto tax; and \n","quote_sha256":"df53ee14ab31164654906fe7be4aba4122f166f0defcd11ae59b496336227179","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-924fc6ef73d81d2f8a38","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643296,"character_end":1643616,"quote":"64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---DRIED (Grapes) \n68. \n08071100 \n- - WATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969","quote_sha256":"73f73b3245f2dd61cacd60e2177ead2ac1f24320cae21aabc7c0ad75e9f00111","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-64-1643296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335281,"character_end":335291,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335111,"character_end":335521,"quote":"g shall apply— \n \n(a) \ncomponent A of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the amount of tax that would be \nassessed to the individual if any amount derived in the year that is \nexempt from tax under sub-section (1) of section 92 were chargeable \nto tax; and \n \n(b) \ncomponent B of the formula i","quote_sha256":"cf5e4379d6fff90e1b27bb65d9c31682da25f4fdad5b2ab40330d58ef3cc7bde","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a554eb31e27b5389895d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335445,"character_end":335455,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335275,"character_end":335685,"quote":"2) of section 64 shall be the amount of tax that would be \nassessed to the individual if any amount derived in the year that is \nexempt from tax under sub-section (1) of section 92 were chargeable \nto tax; and \n \n(b) \ncomponent B of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the taxable income of the","quote_sha256":"c3f574073c6b5153a99fbfe443cab999c1476a4399e35aedfc54c26cbc791755","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fead2cb33797a6a1f8a8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"61","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312169,"character_end":312195,"quote":"61. Charitable donations.—","quote_sha256":"7c3f5db928ff54e5016a27bb8b1872e619eba8942db91cad74c295a1b036762b","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335542,"character_end":335552,"quote":"section 61","quote_sha256":"6de61a94e99efc2b725edefb5542fa1f7090c91eb683385040b39d88e54cc0e3","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335372,"character_end":335782,"quote":"nt derived in the year that is \nexempt from tax under sub-section (1) of section 92 were chargeable \nto tax; and \n \n(b) \ncomponent B of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the taxable income of the individual \nfor the year if any amount derived in the year that is exempt from tax \nunder sub-se","quote_sha256":"0bf1fdcc10c4d041811cf19fc7feb340a7f381367289ff625b09f909c0616523","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63fc9002c5fabc991f41","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"62","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642864,"character_end":1643184,"quote":"62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provis","quote_sha256":"043bb88100c3aec275c5d17b965bd8b839b64550d90bb94dba077eb552dca249","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-62-1642864","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335574,"character_end":335584,"quote":"section 62","quote_sha256":"8b7c3daf7425d7692e46e1f3c13cc1b2aba0151113b7f6c1b72c6cb72cc6b0a3","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335404,"character_end":335814,"quote":"exempt from tax under sub-section (1) of section 92 were chargeable \nto tax; and \n \n(b) \ncomponent B of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the taxable income of the individual \nfor the year if any amount derived in the year that is exempt from tax \nunder sub-section (1) of section 92 were cha","quote_sha256":"123f70a741ffda0c2c15cba125260b31c2fdb7c655e7730bda2ede205411f5fd","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8ff5052984567b8c02e4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"63","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":319043,"character_end":319363,"quote":"3[63.  Contribution to an Approved Pension Fund.— (1) An eligible person as \ndefined in sub-section (19A) of section 2 deriving income chargeable to tax under the \n                                            \ncompute the tax payable by the taxpayer for the relevant tax years and the \nprovisions of this Ordinance, shall","quote_sha256":"62280e20560b52203a8c84baf7619fd6f581a03173bf349be1062702380c9b53","reader_fragment":"p-r-2b2ba404-318400-320000-8683f752a9eaad7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-318400-320000-8683f752a9eaad7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-63-319043","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335605,"character_end":335615,"quote":"section 63","quote_sha256":"6f249fb0a6cf5a511ecb428c859e5f83b59067851e2c6e4464b96a3d2259b9b1","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335435,"character_end":335845,"quote":"on (1) of section 92 were chargeable \nto tax; and \n \n(b) \ncomponent B of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the taxable income of the individual \nfor the year if any amount derived in the year that is exempt from tax \nunder sub-section (1) of section 92 were chargeable to tax. \n \n \n(2) \nAny t","quote_sha256":"a47602bce4beb89138462e5af3567555a8830846c71b6af2449b87dd19386f9a","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-505054716ef0d2cb0ddf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"64","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643296,"character_end":1643616,"quote":"64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---DRIED (Grapes) \n68. \n08071100 \n- - WATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969","quote_sha256":"73f73b3245f2dd61cacd60e2177ead2ac1f24320cae21aabc7c0ad75e9f00111","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-64-1643296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335640,"character_end":335650,"quote":"section 64","quote_sha256":"1f07811eb54a970a4c52250d885d2972dc6c719f29b625249481894996656336","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335470,"character_end":335880,"quote":"e \nto tax; and \n \n(b) \ncomponent B of the formula in sub-section (2) of section 61, sub-\nsection (2) of section 62, sub-section (2) of section 63 and sub-\nsection (2) of section 64 shall be the taxable income of the individual \nfor the year if any amount derived in the year that is exempt from tax \nunder sub-section (1) of section 92 were chargeable to tax. \n \n \n(2) \nAny tax credit allowed under this Part s","quote_sha256":"fe2deaa5c401f1934cc73282690bd1a5e73dde8c7c3ef6f03a4d6ac87d7a4f4c","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bc01b1cd1f52b8d171fd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335795,"character_end":335805,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335625,"character_end":336035,"quote":"section (2) of section 64 shall be the taxable income of the individual \nfor the year if any amount derived in the year that is exempt from tax \nunder sub-section (1) of section 92 were chargeable to tax. \n \n \n(2) \nAny tax credit allowed under this Part shall be applied in accordance \nwith sub-section (3) of section 4. \n \n \n(3) \nSubject to sub-section (4), any tax credit or part of a tax credit allowed \nto ","quote_sha256":"3b0be3fb1817de772bcc1ecdc51d07bde70131abe50e369f1426f27786b40396","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c560f3de21da5a6b49ba","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335935,"character_end":335944,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335765,"character_end":336174,"quote":"tax \nunder sub-section (1) of section 92 were chargeable to tax. \n \n \n(2) \nAny tax credit allowed under this Part shall be applied in accordance \nwith sub-section (3) of section 4. \n \n \n(3) \nSubject to sub-section (4), any tax credit or part of a tax credit allowed \nto a person under this Part for a tax year that is not able to be credited under sub-\nsection (3) of section 4 for the year shall not be refun","quote_sha256":"d551805736e1d6d0fbf0c062ddf4e76e016fa85786ebd3b9a65fb0d1630687e1","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1f81651847b931fa9cd6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336133,"character_end":336142,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":335963,"character_end":336372,"quote":" to sub-section (4), any tax credit or part of a tax credit allowed \nto a person under this Part for a tax year that is not able to be credited under sub-\nsection (3) of section 4 for the year shall not be refunded, carried forward to a \nsubsequent tax year, or carried back to a preceding tax year. \n \n \n(4) \nWhere the person to whom sub-section (3) applies is a member of an \nassociation of persons to which","quote_sha256":"0ccc7910c11e723805e22a6afa2934a301ed23e1a1fb70e8932f941a5a7ef9cb","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0c6cb17fe41ee7fe39e8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336392,"character_end":336402,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336222,"character_end":336632,"quote":"or carried back to a preceding tax year. \n \n \n(4) \nWhere the person to whom sub-section (3) applies is a member of an \nassociation of persons to which sub-section (1) of section 92 applies, the amount \nof any excess credit under sub-section (3) for a tax year may be claimed as a tax \ncredit by the association for that year.  \n \n \n(5) \nSub-section (4) applies only where the member and the association \nagree ","quote_sha256":"e53d1ed8a61dcdeb7b1b73f936b897bd584e1ec6e33a21ec83b2b65b55f4a971","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2e7efdba3a6491c88034","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337479,"character_end":337799,"quote":"1[65B. Tax credit for investment.— (1) Where a taxpayer being a company \ninvests any amount in the purchase of plant and machinery, for the purposes of \n2[extension, expansion,] balancing, modernization and replacement of the plant \nand machinery, already installed therein, in an industrial undertaking set up in \nPakis","quote_sha256":"b7f3698d17dff338f91e4aa0f7af8a7e942e915b1ba73e115adefbe75f7964bb","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-65b-337479","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336836,"character_end":336847,"quote":"section 65B","quote_sha256":"13313da00fe58d6e73be425563fe77f942233e725b4161861a410e6a1926dacf","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336666,"character_end":337077,"quote":"apply and such agreement in writing must \nbe furnished with the association’s return of income for that year. \n \n2[(6) Where the person is entitled to a tax credit under section 65B, 65D or \n65E, provisions of clause (d) of sub-section (2) of section 169 and clause (d) of \nsub-section (1) of section 113 shall not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 20","quote_sha256":"eefacf1675cd53e17d78ff45ed58424f2912c1ea17f8977b3ce9446e4dfc8589","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e713086f2a0b9b6c4919","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336909,"character_end":336920,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336739,"character_end":337150,"quote":"on’s return of income for that year. \n \n2[(6) Where the person is entitled to a tax credit under section 65B, 65D or \n65E, provisions of clause (d) of sub-section (2) of section 169 and clause (d) of \nsub-section (1) of section 113 shall not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finan","quote_sha256":"aee706fec7333da5592895bd4dc4938851e1d0020a23f69a064ffbece016599f","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-12988bcb1aa6c8422a6c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336959,"character_end":336970,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336789,"character_end":337200,"quote":"e the person is entitled to a tax credit under section 65B, 65D or \n65E, provisions of clause (d) of sub-section (2) of section 169 and clause (d) of \nsub-section (1) of section 113 shall not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finance Act, 2017, Omitted section reads as follows: \n3","quote_sha256":"50ab0b564cbce3ff29c0ef369aa44c2d55f8cc85ccc3e37decb1d4502c5f84f1","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-359c8cf6241b0ef9aee5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":347546,"character_end":347866,"quote":"1[65E. Tax credit for industrial undertakings established before the first day \nof July, 2011.—2[(1) Where a taxpayer being a company, setup in Pakistan before \nthe first day of July, 2011, invests any amount, with 3[at least seventy per cent] \nnew equity raised through issuance of new shares, in the purchase and insta","quote_sha256":"a204afbddc924a7bade6e44ae6873ace72fc1674dc3c7ca4715c915abf38da89","reader_fragment":"p-r-2b2ba404-347200-348800-12e5567a06de8d6f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-347200-348800-12e5567a06de8d6f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-65e-347546","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":340887,"character_end":340898,"quote":"section 65E","quote_sha256":"d52a63b9ebedcb4402b2e09aadb77765b06d2969571eba606a35b56daa2d68ff","reader_fragment":"p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":340717,"character_end":341128,"quote":"d is \nmade, is installed therein.  \n \n“Explanation.— For the purpose of this section the term “new equity” shall, \nhave the same meaning as defined in sub-section (7) of section 65E.] \n \n \n2[(5) Where no tax is payable by the taxpayer in respect of the tax year in \nwhich such plant or machinery is installed, or where the tax payable is less than \nthe amount of credit as aforesaid, the amount of the credit or","quote_sha256":"1acb79cb0f87f1e886c85bf521d17ecd77378a31673b25daadf73102ac2bcd97","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b802a1c4b361e144b06c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344077,"character_end":344110,"quote":"65C. Tax credit for enlistment. —","quote_sha256":"63ec7c1c9eec3afc2bb38d1b73fa7052d07dd3eff680a84236004604d3bad161","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343907,"character_end":343918,"quote":"Section 65C","quote_sha256":"861ec28a4bafad2d538722d79d769bffdbc4b344393da5e5a180236d5b1ac798","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343737,"character_end":344148,"quote":"on Taxable Income ______________________ \n \n131 \n \n1[    ]  \n2[    ] \n3[    ]  \n4[    ] \n                                            \n1Added by the Finance Act, 2010. \n2 Section 65C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n65C. Tax credit for enlistment. —(1) Where a taxpayer being a company o","quote_sha256":"a6781aa815d37022c2b80b685aeb5f48e501d9c0003649cda3dd00cb0eabaf5a","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-553d156ce0d0c0933507","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344567,"character_end":344578,"quote":"Section 65D","quote_sha256":"e2154c429c10046f92b400a1e9b558546e4219533b9ac869c3e0dff234d0fe36","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344397,"character_end":344808,"quote":"r the following 2[three tax years:] \n[Provided that the tax credit for the last two years shall be ten per cent of the tax payable.] \n3Added by the Finance Act, 2011. \n4 Section 65D omitted by the Finance Act, 2021. The omitted section read as follows: \n   “65D. Tax credit for newly established industrial undertakings. — (1) Where a taxpayer being a \ncompany formed for establishing and operating a new indust","quote_sha256":"8214a88343e410c580c2f81d51d5ef9e667324c631b233bb025d8c70704c21ab","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f21287df6b1d0e14af8c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"1I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352653,"character_end":352709,"quote":"section \n                                            \n1I","quote_sha256":"2bac7f52e689ec21b19c87428f485fd781e3559338ff4fcda538d2127cf6e77c","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352483,"character_end":352939,"quote":"er Inland \nRevenue that 8[“the business has been discontinued in the subsequent five  years \nafter the credit has been allowed or”]any of the condition specified in this section \n                                            \n1Inserted by the Finance Act, 2016. \n2Sub-section (4) substituted by the Finance Act, 2012. The substituted sub-section (1) read as follows:  \n“(4) Where no tax is payable by the taxpayer in respect of the tax year in which such pla","quote_sha256":"8597c167f553856430d95ac1bc7cc209f3844aaaa7ae61096f81465ee46fa145","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f97882f3ae18c9c3337f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355338,"character_end":355347,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355168,"character_end":355577,"quote":" coal mining projects in Sindh, to the extent, the \nincome is derived from supplying coal to power generation projects.]  \n \n(b)  a startup as defined in clause (62A) of section 2 for the tax year in which \nthe startup is certified by the Pakistan Software Export Board and the \nnext following two tax years 4[.] \n \n5[Explanation. – For the removal of doubt it is clarified that tax credit under \nclause (a) s","quote_sha256":"5f1534b3d2b22d06f157fab0f5982c0da0049020d63e95541c8566d89c224679","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-42822c79e189409f6130","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356644,"character_end":356653,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356474,"character_end":356878,"quote":"2. The omitted clause read as follows: \n  “(c)  Income from exports of computer software or IT services or IT enabled services as defined in \nclause (30AD) and (30AE) of section 2 upto the period ending on the 30th day of June, 2025:  \nProvided that eighty percent of the export proceeds is brought into Pakistan in foreign \nexchange remitted from outside Pakistan through normal banking channels.”  \n   ","quote_sha256":"c05c6c612891642d8e16cbb6a244ab3508321d9fc4489985cac7f0fc7122a7d0","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-73dcb18c743ad0c09a5d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":358353,"character_end":358362,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-356800-358400-45bc2ff56e309368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-356800-358400-45bc2ff56e309368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":358183,"character_end":358592,"quote":" and used capital \ngoods.  \n     \n(3) For the purpose of this section, eligible person means —  \n \n(a) green field industrial undertaking as defined in clause (27A) of  \nsection 2 engaged in — \n \n(i)    the manufacture of goods or materials or the subjection of goods  \nor materials to any process which substantially changes their \noriginal condition; or \n \n(ii)  ship building:  \n \nProvided that the person ","quote_sha256":"9751653422bd6f90fdc42585cb14d5cdb51edc093462fac7cc8046304d2e6df3","reader_fragment":"p-r-2b2ba404-356800-358400-45bc2ff56e309368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-356800-358400-45bc2ff56e309368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-23de6dbd05eedf39444d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65H","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359437,"character_end":359448,"quote":"Section 65H","quote_sha256":"09f1307a2092b1ff577c2c5ebbbec4ae3c7b75c10a0bbe72882a8801bd8e5d76","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359307,"character_end":359678,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n136 \n \n \n1[     ] \n                                            \n1 Section 65H shall be omitted and shall be deemed to have been omitted with effect from 2nd March, \n2022 through Finance Act, 2022. The omitted section read as follows: \n\"65H. Tax credit for foreign investment for industrial promotion.- (I) W","quote_sha256":"76e6392a3252fd87c78584d97ec65052c110cd21f40b84396188f458695bb96b","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-15bdc2e0e55c8ca2559d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359882,"character_end":359893,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359712,"character_end":360123,"quote":"n-resident Pakistani citizen having continued non-residential status for more than five \nyears; or \n(b)  a resident individual having foreign assets declared in terms of section 116 or 116A by the \n31\" December, 2021, \ninvests in a company incorporated on or after the 1st March, 2022, to set up an industrial undertaking \nin Pakistan with equity, not less than fifty million rupees, with funds remitted into Pa","quote_sha256":"bb6e3d848cb66e3a13cffe70e8fe9a05afaf5fc54fd87cee5d0564e6c433522a","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-25872d018a5b07d34d56","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363193,"character_end":363202,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-361600-363200-8006141805bb7400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363023,"character_end":363432,"quote":"derivation of more than one head of income; or \n \n2[(ab) \nderivation of income comprising of taxable income and any \nclass of income to which sub-sections (4) and (5) of section 4 \napply, or;] \n \n(b) \nthe derivation of income chargeable to tax under a head of \nincome and to some other purpose, \nthe expenditure 3[“expenditures, deductions and allowances”] shall be apportioned \non any reasonable basis taking","quote_sha256":"a7574e6a48c4376521ee17a63fd151bc79c79dc7a987a4d6cc2779cb86ec46ea","reader_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-361600-363200-8006141805bb7400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1a75589a81ef5d479896","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363565,"character_end":363574,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363395,"character_end":363804,"quote":"ioned \non any reasonable basis taking account of the relative nature and size of the \nactivities to which the amount relates. \n \n \n(2) \nThe 4[Board] may make rules under section 5[237] for the purposes of \napportioning deductions 6[expenditures and allowances].  \n \n                                            \n1 Substituted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2002. \n3Substituted by the ","quote_sha256":"bce7f67717d039d9d04d4021e9b06aa96049914303849df2df5c1af84a86d932","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9f6ffab18255fb3bcbd3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365596,"character_end":365606,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365426,"character_end":365836,"quote":"uthority authorized in this behalf for the purposes of stamp duty.] \n \n9[(6)  \nIn respect of immovable property— \n \n(i) \ncomponent A of the formula in sub-section (2) of section 37; \n \n(ii) \n“consideration received\" as mentioned in Division X of Part IV of First \nSchedule; \n \n \n(iii) \n“value of immovable property\" as mentioned in Divisions XVIII of Part \nIV of the First Schedule; and \n(iv) \nvaluation for th","quote_sha256":"c509498bdf153d78041b426688798e651588d0b0e006d3cf3b56608baa89de9c","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-646d1ce286220e052603","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365850,"character_end":365861,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365680,"character_end":366091,"quote":"of First \nSchedule; \n \n \n(iii) \n“value of immovable property\" as mentioned in Divisions XVIII of Part \nIV of the First Schedule; and \n(iv) \nvaluation for the purposes of section 111,shall not be less than the fair \nmarket value as determined under sub-section (4) or (5). \n  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by","quote_sha256":"ed1cf1b43b0104936303467402e8015ea78788b5a95436e58d1fefc740b48662","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e705e9d5498adfadd602","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"74","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":370053,"character_end":370373,"quote":"1[74.  Tax year.— (1) For the purpose of this Ordinance and subject to this section, \nthe tax year shall be a period of twelve months ending on the 30th day of June \n(hereinafter referred to as ‘normal tax year’) and shall, subject to sub-section (3), \nbe denoted by the calendar year in which the said date falls.  \n \n ","quote_sha256":"d915322ec1351f36ca8f6d69e88b9c2b5c7d358375562cd1a770b55e447dabd5","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-74-370053","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":371209,"character_end":371219,"quote":"section 74","quote_sha256":"61fbe8d633313fc9b133c107a8efdf2c5e83a1e0a222c0d37cd33abeea0351e9","reader_fragment":"p-r-2b2ba404-371200-372800-7677bbe03319914f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-371200-372800-7677bbe03319914f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":371039,"character_end":371449,"quote":"in \nthe official Gazette, to use a normal tax year; and \n \n                                            \n1Section 74 substituted by the Finance Act, 2002. The substituted section 74  read as follows: \n “74. Tax year.- (1)  For the purposes of this Ordinance and subject to this section, the tax year shall \nbe the period of twelve months ending on the 30th day of June (referred to in this section as the \nfinan","quote_sha256":"d74292f050f440d5f1620dfae91b656138f1fe8c4a0bdb85e07bd9c45f6156ea","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d9fd78d12570f193295b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"75A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377588,"character_end":377908,"quote":"2[75A. Purchase of assets through banking channel 3[or digital means].- (1) \nNotwithstanding anything contained in any other law, for the time being in force, \nno person shall purchase-  \n \n                                            \n1 Inserted by the Finance Act, 2003.  \n2 New section 75A inserted by the Finance Act,","quote_sha256":"7e146533683d0340a06351f8958838d07c3199db04dd55c7d389daebfeb55774","reader_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-376000-377600-3772c81124969ad4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-75a-377588","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377868,"character_end":377879,"quote":"section 75A","quote_sha256":"25d4f71eb4d5a98946ff5f63ef94955940621feab72ab99de290b0f0e42741fb","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377698,"character_end":377960,"quote":"d in any other law, for the time being in force, \nno person shall purchase-  \n \n                                            \n1 Inserted by the Finance Act, 2003.  \n2 New section 75A inserted by the Finance Act, 2019. \n3 Words inserted by the Finance Act, 2025.  ","quote_sha256":"31501df61883f68fd9fb59a667854764720315290256cf6ce1e118b01f1d7dce","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5e8388e5445158fb5e72","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":378596,"character_end":378607,"quote":"section \n68","quote_sha256":"7e369fbd1795b2281bf111c35ea9b07ee05af5d780a0efa26f85e5105b96619f","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":378426,"character_end":378837,"quote":"ther bank account.  \n \n(2) \nFor the purposes of this section in case of immovable property, fair \nmarket value means value notified by the Board under sub-section (4) of section \n68 or value fixed by the provincial authority for the purposes of stamp duty, \nwhichever is higher. \n \n(3) \nIn case the transaction is not undertaken in the manner specified in \nsub-section (1), -  \n \n \n(a) such asset shall not be e","quote_sha256":"d34389b6e1b3170bf305900bc80782e3e9ce962120364d1b6c40e71c94557bf1","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0f4390685e98db1f7103","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"76","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":379067,"character_end":379077,"quote":"76. Cost.—","quote_sha256":"8b2480baac6b5b7702c0eb623b76fd19eb113db71d9f7707f3670bf9dfc8a8d4","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":378981,"character_end":378991,"quote":"section 76","quote_sha256":"c383960b7c620396455f7a1d81802ebdd2584d0741be75dd605fafac5e02bc55","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":378811,"character_end":379221,"quote":" such asset shall not be eligible for any allowance under sections 22, 23, \n24 and 25 of this Ordinance; and  \n \n(b) such amount shall not be treated as cost in terms of section 76 of this \nOrdinance for computation of any gain on sale of such asset.]  \n \n76. Cost.—(1) Except as otherwise provided in this Ordinance, this section shall \nestablish the cost of an asset for the purposes of this Ordinance. \n \n \n","quote_sha256":"3f21c5889b4a82b3020beb09ccc6dd73c4d4d84f17a6958e8d1058aa6557f725","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-38a3db1ca2a9ae75c509","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"75","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":376127,"character_end":376168,"quote":"75.  Disposal and acquisition of assets.—","quote_sha256":"8e9357c323361a85dc7b35945a6237c45b24d14993b9bdf7780fb97471c97b2a","reader_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-376000-377600-3772c81124969ad4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":379918,"character_end":379928,"quote":"section 75","quote_sha256":"08713ca9de4d19b3f4dc71b584e63582920767d0e64ddd2878a3cf1ebfb2ed7f","reader_fragment":"p-r-2b2ba404-379200-380800-23fabef13b00e69c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-379200-380800-23fabef13b00e69c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":379748,"character_end":380120,"quote":" under clauses (b) and (c) that has been fully \nallowed as a deduction under this Ordinance. \n \n \n(3) \nThe cost of an asset treated as acquired under sub-section (6) of \nsection 75 shall be the fair market value of the asset determined at the date it is \napplied to business use. \n \n                                            \n1 Words inserted by the Finance Act, 2025.  ","quote_sha256":"199fb5d4b9025e0c98ac843c24e68b1eaa88edd29899a9474e0f1a983c36a739","reader_fragment":"p-r-2b2ba404-379200-380800-23fabef13b00e69c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-379200-380800-23fabef13b00e69c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d8c35f46b456eae21808","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"75","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":376127,"character_end":376168,"quote":"75.  Disposal and acquisition of assets.—","quote_sha256":"8e9357c323361a85dc7b35945a6237c45b24d14993b9bdf7780fb97471c97b2a","reader_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-376000-377600-3772c81124969ad4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":383375,"character_end":383385,"quote":"section 75","quote_sha256":"08713ca9de4d19b3f4dc71b584e63582920767d0e64ddd2878a3cf1ebfb2ed7f","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":383205,"character_end":383615,"quote":" agreement; \n(b) \na settlement; or \n(c) \na judicial decision. \n \n(3) \nThe consideration received for an asset treated as disposed of under \nsub-section (3) 2[or (3A)] of section 75 shall be the fair market value of the asset \ndetermined at the time it is applied to personal use 3[or discarded or ceased to be \nused in business, as the case may be]. \n \n \n(4) \nThe consideration received by a scheduled bank, fi","quote_sha256":"8815a5022f1f927cef791767c7b7c98b12df3ad209a0f0320329dda7cc5c6efb","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6a7bf373722397511236","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"85","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":393383,"character_end":393401,"quote":"85. Associates. — ","quote_sha256":"bff0d8b5d6e6222b92ac95b77e145b756f85a3f0ac6976b62a98dc1fe85c75d1","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385696,"character_end":385706,"quote":"section 85","quote_sha256":"a3adefb99a197a51870b8cbdb626ba3e55cedb835b29b5768a462689f7af7704","reader_fragment":"p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385526,"character_end":385936,"quote":"smission of the asset to an executor or beneficiary \non the death of a person;  \n(c) \nby reason of a gift of the asset 1[to a relative, as defined in sub-section \n(5) of section 85]; \n(d) \nby reason of the compulsory acquisition of the asset under any law \nwhere the consideration received for the disposal is reinvested by the \nrecipient in an asset of a like kind within one year of the disposal;  \n(e) \nby a","quote_sha256":"40910149cb2b6a460ac58b7170191b718d105878011f087299ff5dec74a29990","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3173be93d4dce53c31fe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":389370,"character_end":389379,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":389200,"character_end":389609,"quote":"for the purposes of this Ordinance; \n \n(vii) \na Provincial Government; 4[  ]  \n \n(viii) a 5[Local Government] in Pakistan; 6[or] \n \n7[(ix)  a Small Company as defined in section 2;] \n \n(c) \n“firm” means the relation between persons who have agreed to \nshare the profits of a business carried on by all or any of them \nacting for all; \n \n(d) \n“trust” means an obligation annexed to the ownership of \nproperty a","quote_sha256":"5642f653720009359730076ea5ecd7437aefeed06279fc923459993cfa12f831","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0b5afaba5baf73026574","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":399926,"character_end":399936,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":399756,"character_end":400166,"quote":" a member of an association of persons.— If, for a tax \nyear, an individual has taxable income and derives an amount or amounts exempt \nfrom tax under sub-section (1) of section 92, the amount of tax payable on the \ntaxable income of the individual shall be computed in accordance with the following \nformula, namely: — \n \n(A/B) x C \nwhere — \n \nA \nis the amount of tax that would be assessed to the individual ","quote_sha256":"84ad09c29927a2107698450f5be93bea094e1149d12651c68798ca372a891672","reader_fragment":"p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-80d95e6568955971acf8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400246,"character_end":400256,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400076,"character_end":400486,"quote":"\n \n(A/B) x C \nwhere — \n \nA \nis the amount of tax that would be assessed to the individual for the year if \nthe amount or amounts exempt from tax under sub-section (1) of section 92 \nwere chargeable to tax; \n \nB \nis the taxable income of the individual for the year if the amount or amounts \nexempt from tax under sub-section (1) of section 92 were chargeable to tax; \nand  \n \nC \nis the individual’s actual taxa","quote_sha256":"7d60d70d7ed456e02f51a21c84a3c67ec423c738e593699d1776cc29f7ba68d3","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df45afa7d301befd2458","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400408,"character_end":400418,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400238,"character_end":400648,"quote":" (1) of section 92 \nwere chargeable to tax; \n \nB \nis the taxable income of the individual for the year if the amount or amounts \nexempt from tax under sub-section (1) of section 92 were chargeable to tax; \nand  \n \nC \nis the individual’s actual taxable income for the year. \n \n1[  ] \n \n89. \nAuthors. — Where the time taken by an author of a literary or artistic work \nto complete the work exceeds twenty-four mo","quote_sha256":"9a6ae050b4d6744fe9c846c846bfd832e0304670832f77e44556e9a621542db0","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8ac4df3cf11d3ddebf5c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":401135,"character_end":401145,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400965,"character_end":401375,"quote":" Act, 2014. The omitted section read as follows: \n“88A. Share profits of company to be added to taxable income.—(1) Notwithstanding the \nprovisions of sub-section (1) of section 92, the share of profits derived by a company from an \nassociation of persons shall be added to the taxable income of the company. \n(2) \nThe company shall be allowed a tax credit in accordance with the following formula, \nnamely: — ","quote_sha256":"5499bc647146eba4229d81cb6caed96c483b826648e79ca15f7fc1398a7bea4c","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-29eb06cf238e5f35109c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":401689,"character_end":401698,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-401600-403200-69abe0e2b77e087c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-401600-403200-69abe0e2b77e087c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":401519,"character_end":401704,"quote":"iation; and \nC \nis the amount of tax assessed on the association. \n(3) \nThe tax credit allowed under this section shall be applied in accordance with sub-section \n(3) of section 4.”  \n ","quote_sha256":"00dac654e275291130696411097e3220d098c1072fe732cec862bcbfde3f83f7","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f9fa72cc1ea43285f62b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"93","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645318,"character_end":1645638,"quote":"93. \n08041020 \nDried (Dates) \n94. \n08091000 \n-APRICOTS \n95. \n08092100 \n- - Sour cherries (Prunus cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets","quote_sha256":"3d9431924a5bd143e805402bf8398ce2fa123d63d58787a5d86a9b7b3b048aa5","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-93-1645318","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407339,"character_end":407349,"quote":"section 93","quote_sha256":"785a06ecbb0670de997e9b24df3cbe031d716197062fcd6fde6a10ee3184050f","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407169,"character_end":407451,"quote":" An association of persons to which subsection (2) applies shall not be liable to tax and the income \nof the association shall be taxed to the members in accordance with section 93”. \n9 Sub-section (4) omitted by the Finance Act, 2007. The omitted sub-section (4) read as follows:  ","quote_sha256":"919e77735f383f893444a3eca5c70b56ae3bf2fce1e74e3487bff0716a55f436","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-aef78564c6b37218a5b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407760,"character_end":407769,"quote":"Section 5","quote_sha256":"1ea9e33e3c88b0b6a185e8a06121c83b8a7ee36eb1262c7fef83358652816edb","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407590,"character_end":407999,"quote":"of companies.- (1)  A company shall be liable to tax \nseparately from its shareholders. \n \n \n(2) \nA dividend paid by a 3[  ] company shall be taxable in accordance with \nSection 5. \n \n \n4[ ] \n \n                                            \n“(4)An association of persons referred to in sub-section (3) shall furnish a return of total income for \neach tax year. \n1Sub-section (5) omitted by the Finance Act, 2007","quote_sha256":"72a219f11b008622e43c0eaede62fbae4684624c7a93b07ad0d65397943125a9","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-880ca47922b307d413f0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"93","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645318,"character_end":1645638,"quote":"93. \n08041020 \nDried (Dates) \n94. \n08091000 \n-APRICOTS \n95. \n08092100 \n- - Sour cherries (Prunus cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets","quote_sha256":"3d9431924a5bd143e805402bf8398ce2fa123d63d58787a5d86a9b7b3b048aa5","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-93-1645318","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408172,"character_end":408182,"quote":"Section 93","quote_sha256":"55d7bb287167b3544ca1b2ec890ac6a157adb0b2a550050b8fbee258d9b7dc21","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408002,"character_end":408412,"quote":"he omitted sub-section (5) read as follows: \n“(5) \nSections 114, 118 and 119 shall apply to a return of total income required to be furnished under \nsub-section (4).” \n2 Section 93 omitted by the Finance Act, 2007. The omitted section read as follows:  \n“93. \nTaxation of members of an association of persons.- (1)  Where sub-section (3) of section \n92 applies, the income of a member of an association of pers","quote_sha256":"35bf07c01ca513869bde7aa686f8e22a432090d239e95ed43eebde262f4251a8","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9f800e1b8874cd425806","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408343,"character_end":408354,"quote":"section \n92","quote_sha256":"ce9a97a74496265c657388eac59685ca0f04bcf97ffb3870ec1b178887051f04","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408173,"character_end":408584,"quote":"ection 93 omitted by the Finance Act, 2007. The omitted section read as follows:  \n“93. \nTaxation of members of an association of persons.- (1)  Where sub-section (3) of section \n92 applies, the income of a member of an association of persons chargeable under the head “Income \nfrom Business” for a tax year shall include – \n(a) \nin the case of a resident member, the member’s share in the total income of the \n","quote_sha256":"7e1635592b81edbaf1068964d61f92de3689e40ea78fa50cb5b938a653f950c9","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-488a65831c2edd751101","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408829,"character_end":408839,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408659,"character_end":409069,"quote":"are in so much of the total income \nof the association as is attributable to Pakistani-source income. \n \n(2) \nWhere an association of persons to which sub-section (3) of section 92 applies sustains \na loss that cannot be set off against any other income of the association in accordance with section 56, \nthe amount of the loss shall be apportioned among the members of the association according to their \ninte","quote_sha256":"de0358d7ba9a65beb676ae50f68cfc8e62abde079af63d9b646cd9dfaafc7836","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ec9a34aa16a290fe9fbd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"56","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279526,"character_end":279846,"quote":"56. \nSet off of losses.— (1)  Subject to sections 58 and 59, where a person \nsustains a loss for any tax year under any head of income specified in section 11, \nthe person shall be entitled to have the amount of the loss set off against the \nperson’s income, if any, chargeable to tax under any other head of income 1[ex","quote_sha256":"1d7e7af51500ab896279b056edea571180e18c093388d3b7e7dd84ccae3606c6","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-56-279526","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408951,"character_end":408961,"quote":"section 56","quote_sha256":"3a00afad4453933deffe1e265e3fab2be90a3d83c498f902d2f9528058131b51","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408781,"character_end":409191,"quote":"ociation of persons to which sub-section (3) of section 92 applies sustains \na loss that cannot be set off against any other income of the association in accordance with section 56, \nthe amount of the loss shall be apportioned among the members of the association according to their \ninterest in the association and the members shall be entitled to have their share of the loss set off and \ncarried forward for","quote_sha256":"1cb867f5fb79fcf268214dac8a8a138281fec4b40e4ab73021b2614c0e5886e0","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3892690960acde4bce1a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228327,"character_end":228647,"quote":"35. \nStock-in-trade.— (1)  For the purposes of determining a person’s income \nchargeable to tax under the head “Income from Business” for a tax year, the cost \nof stock-in-trade disposed of by the person in the year shall be computed in \naccordance with the following formula, namely:— \n \n(A + B) – C \nwhere — \n \nA \nis t","quote_sha256":"50fd769f2c783f4577d90fa4fe8475fd2b4e30930ef3fc9d721649d27a2050a5","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-35-228327","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":412603,"character_end":412613,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-r-2b2ba404-411200-412800-33fba811496d6703","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-411200-412800-33fba811496d6703","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":412433,"character_end":412753,"quote":"ritten down value of the asset or intangible \nimmediately before the disposal;  \n \n (ii) \nin the case of stock-in-trade valued for tax purposes under \nsub-section (4) of section 35 1[  ], that value; or  \n \n                                            \n1The words “at fair market value” omitted by the Finance Act, 2007. ","quote_sha256":"cc74d9a95f0f14133bed45f51c72acff1e22bc1c4c18ffecdbd99a4e209019bd","reader_fragment":"p-r-2b2ba404-411200-412800-33fba811496d6703","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-411200-412800-33fba811496d6703","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-be12fa48f08bd6470f62","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"351","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":415994,"character_end":416005,"quote":"section 351","quote_sha256":"e0e986190120661142849e8e7c19dd2e2cd7950c4bc3b7b4cc0901defe749733","reader_fragment":"p-r-2b2ba404-414400-416000-e79690f2c1a56331","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-414400-416000-e79690f2c1a56331","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":415824,"character_end":416235,"quote":" written down value of the asset or intangible \nimmediately before the disposal;  \n (ii) \nin the case of stock-in-trade valued for tax purposes \nunder sub-section (4) of section 351[  ], that value; or  \n(iii) \nin any other case, the association’s cost at the time of the \ndisposal; \n(c) \nif, immediately before the disposal, the association is subject to tax \nin accordance with sub-section (1) of section 92 a","quote_sha256":"1eecb16fe4f1039e4fe67ed373bb8ca3fe5acfee92a69680242d1097c823559d","reader_fragment":"p-r-2b2ba404-414400-416000-e79690f2c1a56331","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-414400-416000-e79690f2c1a56331","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-231f1bc5fbe2c14555c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":416223,"character_end":416233,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-416000-417600-31aedda34f743e21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":416053,"character_end":416463,"quote":" the association’s cost at the time of the \ndisposal; \n(c) \nif, immediately before the disposal, the association is subject to tax \nin accordance with sub-section (1) of section 92 and the \nassociation has deductions allowed under sections 22, 23 and 24 \nin respect of the assets transferred which have not been set off \nagainst the association’s income, the amount not set off shall be \nadded to the deduction","quote_sha256":"f0826f1b0b85a7626c954673ad51ab8c7766c507722795cb422d56d1ea7f4c6d","reader_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-416000-417600-31aedda34f743e21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5f371129cdb629d84499","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228327,"character_end":228647,"quote":"35. \nStock-in-trade.— (1)  For the purposes of determining a person’s income \nchargeable to tax under the head “Income from Business” for a tax year, the cost \nof stock-in-trade disposed of by the person in the year shall be computed in \naccordance with the following formula, namely:— \n \n(A + B) – C \nwhere — \n \nA \nis t","quote_sha256":"50fd769f2c783f4577d90fa4fe8475fd2b4e30930ef3fc9d721649d27a2050a5","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-35-228327","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":418761,"character_end":418771,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-r-2b2ba404-417600-419200-895973c154897163","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-417600-419200-895973c154897163","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":418591,"character_end":419001,"quote":" written down value of the asset or intangible \nimmediately before the disposal;  \n (ii) \nin the case of stock-in-trade valued for tax purposes under \nsub-section (4) of section 35 2[  ], that value; or  \n(iii) \nin any other case, the transferor’s cost at the time of the \ndisposal;  \n(c) \nif, immediately before the disposal, the transferor has \ndeductions allowed under sections 22, 23 and 24 in respect of \n","quote_sha256":"7a495b882238898979d636886e2975f96ea7d4c4d1a7731a142f17b7bd84d2c5","reader_fragment":"p-r-2b2ba404-417600-419200-895973c154897163","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-417600-419200-895973c154897163","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e5e97cc70ca98e89f53f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"35","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228327,"character_end":228647,"quote":"35. \nStock-in-trade.— (1)  For the purposes of determining a person’s income \nchargeable to tax under the head “Income from Business” for a tax year, the cost \nof stock-in-trade disposed of by the person in the year shall be computed in \naccordance with the following formula, namely:— \n \n(A + B) – C \nwhere — \n \nA \nis t","quote_sha256":"50fd769f2c783f4577d90fa4fe8475fd2b4e30930ef3fc9d721649d27a2050a5","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-35-228327","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":422653,"character_end":422663,"quote":"section 35","quote_sha256":"e25c9f7fa724a9f1e045b82b473516a21b4981735cef3f652c88713a86b3ca6e","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":422483,"character_end":422893,"quote":"he written down value of the asset or intangible \nimmediately before the disposal; \n(ii) \nin the case of stock-in-trade valued for tax purposes \nunder sub-section (4) of section 35, that value; or \n(iii) \nin any other case, the transferor’s cost at the time of the \ndisposal; \n(c) \nif, immediately before the disposal, the transferor has \ndeductions allowed under sections 22, 23 and 24 in respect of \nthe asse","quote_sha256":"2a3fefabd3058d55514688b3589b877ffc79f369c715735533a1c69f6dfbd86b","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cdc035b06a5c883ca04f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":424890,"character_end":424900,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-424000-425600-932e9273f7701f79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-424000-425600-932e9273f7701f79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":424720,"character_end":425130,"quote":" the \nincome arising from the new business or investment. \n \n \n(2) \nIn this section, — \n \n“entity” means a company or association of persons to which sub-\nsection (1) of section 92 applies; \n \n“ownership interest” means a share in a company or the interest of a \nmember in an association of persons; and \n \n“underlying ownership” in relation to an entity, means an ownership \ninterest in the entity held, direc","quote_sha256":"f34cba7fd5d87177e39f0a2d3cad7b10d4ffb17122f23a1da2d8283e7857001f","reader_fragment":"p-r-2b2ba404-424000-425600-932e9273f7701f79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-424000-425600-932e9273f7701f79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b57dd3eab62d93865ea8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":426140,"character_end":426151,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":425970,"character_end":426381,"quote":"ons as constituted at the time of filing the return.  \n \n98B.  Discontinuance of business or dissolution of an association of \npersons.— (1) Subject to the provisions of section 117, where any business or \nprofession carried on by an association of persons has been discontinued, or \nwhere an association of persons is dissolved, all the provisions of this Ordinance, \nshall, so far as may be, apply as if no su","quote_sha256":"6cace2ae66cc4ac49e799924590ff6e0240bf8d1b74ed67308ee5c48b0c567f2","reader_fragment":"p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-31e74a44f7fa571186e7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428942,"character_end":428953,"quote":"Section 99A","quote_sha256":"00b4d9a8b366c58bb167e730e51b634fdefdf5948aa85ed00b8bf6fa0577f08c","reader_fragment":"p-r-2b2ba404-428800-430400-b8c21e05595a7394","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-428800-430400-b8c21e05595a7394","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428772,"character_end":429183,"quote":"e Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substituted by the Finance Act, 2022. The substituted section read as follows: \n“99A. Special provisions relating to traders.-(1) Subject to sub-section (3), tax payable on the profits \nand gains of a trader as defined in sub-sec","quote_sha256":"c32729cec8f03641949af7293111e10f29c637536fc3fa3764f8a9c61172808f","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4378217c8851dc426e2a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430519,"character_end":430530,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430349,"character_end":430760,"quote":"tion 1.-  For the removal of doubt it is clarified that any person engaged in- \n(a) \nrendering of, or providing, services as defined in clause (ii) of sub-section (7) of section 153; or \n(b) \nbusiness of retailer falling under rule (5) of Chapter II of the Sales Tax Special Procedures Rules, \n2007, shall not be treated as a trader for the purposes of this section. \nExplanation 2.- It is also clarified that t","quote_sha256":"b65ceae76c1ca7082bec5d16728ec0cf489d7af72522bbcc2c0df6f751670e9a","reader_fragment":"p-r-2b2ba404-428800-430400-b8c21e05595a7394","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-428800-430400-b8c21e05595a7394","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-da3bf5a7ef9b786b34bf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430909,"character_end":430920,"quote":"Section 99A","quote_sha256":"00b4d9a8b366c58bb167e730e51b634fdefdf5948aa85ed00b8bf6fa0577f08c","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430739,"character_end":431150,"quote":"also clarified that this section shall not apply to a person who is a Member of \nthe Senate of Pakistan, the National Assembly of Pakistan or a Provincial Assembly.”] \n3 Section 99A substituted and shall be deemed to have been so substituted from 1st day of July, 2022 \nby the Tax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier this section was \nsubstituted through Tax Laws (Second Amendmen","quote_sha256":"70f1d0d86f5ef8350e2d9b595fa3ac0d0059dccd429cd65dc183fc7c283aba91","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ec8375b38b86c6fface4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":432511,"character_end":432522,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":432341,"character_end":432752,"quote":" \n(b) provide the collection of tax on the amount of bill or on any basis of \nconsumption, in addition to or in lieu of advance tax collectible under \nsub-section (1) of section 235, at such rates or amounts, from such \ndate and with such conditions as may be specified; \n \n(c) \nprovide record keeping, filing of return, statement and assessment in \nsuch manner and with such conditions as may be specified; \n \n","quote_sha256":"29a0c210e345391834e76f10988d301659a189f4c5c89718f8a338c47539f32d","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dd6800f6b437af7912bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":434813,"character_end":434824,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":434643,"character_end":435054,"quote":"ies ___________________________ \n \n171 \n \nrespect of any income to such extent and with such conditions as \nmay be specified. \n \n(3) The provisions of sub-section (1) of section 235 shall apply to the \npersons as specified therein unless specifically exempted under the income tax \ngeneral order issued under sub-section (2). \n \n(4) The provisions of section 100BA and rule 1 of the Tenth Schedule \nshall not ap","quote_sha256":"634f847198618f9c1092c9f8b1e1742af6108b90f3b1da291962103d736ecd42","reader_fragment":"p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-52686a17d2381ff9ff4f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":434994,"character_end":435006,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":434824,"character_end":435236,"quote":" shall apply to the \npersons as specified therein unless specifically exempted under the income tax \ngeneral order issued under sub-section (2). \n \n(4) The provisions of section 100BA and rule 1 of the Tenth Schedule \nshall not apply to the tax collectible under this section unless specifically provided \nin respect of the person or class of persons mentioned in the income tax general \norder issued under sub-s","quote_sha256":"9ee6a1f5ed11f1123233d0570f0d5413350604230acd0d8c98633e4d7e2bd682","reader_fragment":"p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-433600-435200-073bd33d8dd8c2f5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8791a985059d07875193","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":435252,"character_end":435572,"quote":"1[99B. Special procedure for small traders and shopkeepers:-Notwithstanding \nanything contained in this Ordinance the 2[Board with the approval of the Minister-\nin-charge] may, by notification in the official Gazette, prescribe special procedure \nfor scope and payment of tax, filing of return and assessment in respect ","quote_sha256":"ba8dad32e34e0d141615b0f8e93dc9a8236820c400c148bef422b61deb1524eb","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99b-435252","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437029,"character_end":437040,"quote":"Section 99B","quote_sha256":"7d2dcb8004c30c8de89fd687aaa2176a41511539ac227e5e2a778b027e42ee02","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436859,"character_end":437270,"quote":" may, by notification in the official Gazette, –  \n \n(a) \nspecify sector or sectors, for which this section applies;  \n                                            \n1 New Section 99B inserted through Finance Supplementary (Second Amendment) Act, 2019. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 New section 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government","quote_sha256":"bc28a21a7d7b8988909b8e5700b7abebf39c1e53924103f496ac1a2ab00c51f5","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7ac342f63b450ebd412e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":435677,"character_end":435997,"quote":"3[99C. Special procedure for certain persons.- Notwithstanding anything \ncontained in this Ordinance, the 4[Board with the approval of the Minister-in-\ncharge] may, by notification in the official Gazette, prescribe special procedure for \nscope and payment of tax, record keeping, filing of return and assessment in \nres","quote_sha256":"1e0adb071e0103de9d1b26f4e4f563276258a84a1a5dc3c7af631ab70e7d631f","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99c-435677","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437189,"character_end":437200,"quote":"section 99C","quote_sha256":"62cc4299c6861a554f17e7468339781048d80928952b167ba58c4f96b41ee189","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437019,"character_end":437430,"quote":"   \n1 New Section 99B inserted through Finance Supplementary (Second Amendment) Act, 2019. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 New section 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, ","quote_sha256":"dd186ee2cd86a8329353b03b6113c7ff36441d02fc1dddfe0db0e7a1fcfa8caf","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-338a5cd1b9c451a3a70d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436262,"character_end":436582,"quote":"6[99D. Additional tax on certain income, profits and gains.– (1) \nNotwithstanding anything contained in this Ordinance or any other law for the time \nbeing in force, for any of the last three tax years preceding the tax year 2023 and \nonwards, in addition to any tax charged or chargeable, paid or payable under any \nof ","quote_sha256":"c14fc24ffbfae87ab0d6e48919c76eb49c8212b2576131db0b7784f6154437a1","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99d-436262","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437389,"character_end":437400,"quote":"section 99D","quote_sha256":"e7dc4d6c0f6f2b6f9bf4a540eedb2edf2ccf1dcf5adc6ad39bd63419b6d3de64","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437219,"character_end":437438,"quote":"inance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, 2023. \n ","quote_sha256":"be57e94daca2d14b50bac9cabca1510014e3bd1b07cc4b8182f4e04b08b15e3f","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2a971345650f039c9dfe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440188,"character_end":440197,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440018,"character_end":440427,"quote":"100A. Special provisions relating to banking business.—(1) Subject to sub-\nsection (2), the income, profits and gains of any banking company as defined in \nclause (7) of section 2 and tax payable thereon shall be computed in accordance \nwith the rules in the Seventh Schedule. \n \n \n(2) \nSub-section (1) shall apply to the profits and gains of the banking \ncompanies relevant to tax year 2009 and onwards. \n   ","quote_sha256":"0026d90f9e0326d13aab094280ae9742f5739127abaded0d242890112cda9500","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c15ae1c68ed3144c719e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":441115,"character_end":441125,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440945,"character_end":441355,"quote":"I and VIII.] \n \n2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2) \nThe provisions of sub–section (1) shall not apply to the following \nper","quote_sha256":"5653a8d2f1cf7add9b337198650371b54eb9ee842294164f637c5a641427d9a9","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0c56641045bb7856445a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":441142,"character_end":441153,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440972,"character_end":441383,"quote":"ecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2) \nThe provisions of sub–section (1) shall not apply to the following \npersons or class of persons, na","quote_sha256":"c6170b833bc77bf61c3aec38208d9fde258d6fcca286789614e207bfb9514205","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-52dba933d208368fed57","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442076,"character_end":442087,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":441906,"character_end":442317,"quote":"ct of a person not \nappearing on the active taxpayers’ list] 7[or persons appearing on the active \ntaxpayers’ list who have not filed return by the due date specified in section 118 \nor by the due date as extended under section 119 or 214A] shall be determined \nin accordance with the rules in the Tenth Schedule. \n \n \n \n(2) \nThe provisions of the Tenth Schedule shall have effect \nnotwithstanding anything to t","quote_sha256":"b71a472ff2968e26de71663af312a6f2c2d812eaf34290e691c8ec7cf5181c1b","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-409e354086ba6f6a751a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442126,"character_end":442137,"quote":"section 119","quote_sha256":"cd72639d01d84ee0f985fb1013a6e2c499b3de9232e704167478fdf0fb9bcab4","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":441956,"character_end":442367,"quote":"ers’ list] 7[or persons appearing on the active \ntaxpayers’ list who have not filed return by the due date specified in section 118 \nor by the due date as extended under section 119 or 214A] shall be determined \nin accordance with the rules in the Tenth Schedule. \n \n \n \n(2) \nThe provisions of the Tenth Schedule shall have effect \nnotwithstanding anything to the contrary contained in this Ordinance.]  \n \n \n \n","quote_sha256":"3161e21141c1dc7c2bf4d0cea445857f5ae00d62ddea2667a1fbfe7277b4358f","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-68193ff1f96e9c1025ce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442767,"character_end":442779,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442597,"character_end":442935,"quote":"he substituted clause read as  \nfollows: \n“(d) “a foreign institutional investor” being a person registered with NCCPL as a foreign \ninstitutional investor; and”  \n5 New section 100BA inserted through Finance Act, 2019.  \n6 Words inserted through Finance Act, 2020 dated 30th June, 2020.  \n7 Expression inserted by the Finance Act, 2024. ","quote_sha256":"e2f3074e5f05b2e519312ab8aab659928f83d749fd37cd8377e6a0a6571f9a0f","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-21961c638c7b1bfa07e0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443349,"character_end":443361,"quote":"Section 100C","quote_sha256":"8dbfebc196ba4c7617775722befc0fb718e47e6e35540911ac07b8a9b957f6e8","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443179,"character_end":443591,"quote":" \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act, 2014. \n2 Section 100C substituted by the Finance Act, 2021. Earlier this substitution was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The substituted section read as follows: \n“100C. Tax credit for certain persons.- (1) 2[The income of","quote_sha256":"0fdf772d3ef22052a2d94fb0967e3fc667da526122672bc497b90d7c602b2a9d","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b73deea37b7386809498","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":444646,"character_end":444655,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":444476,"character_end":444885,"quote":"ization during the tax year are less than one \nhundred million Rupees” 2[;]  \n2[(e) \napproval of Commissioner has been obtained as per the requirement of clause (36) of \nsection 2: \n  \nProvided that this clause shall take effect from the first day of July, 2020; 2[  ] \n(f) \nnone of the assets of trusts or welfare institutions confers, or may confer, a private benefit \nto the donors or family, children or a","quote_sha256":"20c307bc60abee0a2e56c3c4ae19333a1fae705ea40dec25a5430910fd6e6546","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8112cada7da4c885a5d0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":449094,"character_end":449105,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-448000-449600-4905ba8ddea2f806","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-448000-449600-4905ba8ddea2f806","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":448924,"character_end":449335,"quote":"ll be included in the total income of the tax year in which it is \nso expended or of the year in which it was set apart, whichever is the greater, and the \nprovisions of section 122 shall not apply to any assessment made or to be made in \npursuance of this proviso. \nExplanation.— Notwithstanding anything contained in the Mussalman Wakf \nValidating Act, 1913 (VI of 1913), or any other law for the time being i","quote_sha256":"8abc3dbd64923485143856a7adb19beb4a781f8923122ea1ea8a558d0db27d23","reader_fragment":"p-r-2b2ba404-448000-449600-4905ba8ddea2f806","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-448000-449600-4905ba8ddea2f806","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-12878dd3ffc4eee32ad0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":453759,"character_end":453768,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":453589,"character_end":453998,"quote":"rofit organization during the tax year are less \nthan one hundred million Rupees; \n \n(e) approval of Commissioner has been obtained as per requirement of \nclause (36) of section 2: \n \nProvided that the condition of approval in respect of persons \nmentioned in 1[  ] clause (66) of Part I of the Second Schedule to this \nOrdinance, shall take effect from the first day of July, 2[2023] and the \nrequirements of","quote_sha256":"b265a5eb1e3a240c2824928ef7a76855d8554bf5a6fff6a62baced0e09a6fe7c","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-60116514594012db9c12","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":454014,"character_end":454023,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":453844,"character_end":454242,"quote":"d in 1[  ] clause (66) of Part I of the Second Schedule to this \nOrdinance, shall take effect from the first day of July, 2[2023] and the \nrequirements of clause (36) of section 2, shall not be applicable for \nearlier years; \n \n                                            \n1 The expression “Table - II of” omitted by the Finance Act, 2025.  \n2 The figure 2022 substituted by the Finance Act, 2022. ","quote_sha256":"dd54886d9ca899da148773a984b00fb12da5573390c2928b1de2f17f99a458e7","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-250e0515f702bcf3b1f7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176068,"character_end":1176388,"quote":"1[236A.  Advance tax at the time of sale by auction.— (1) Any person making \nsale by public auction2[or auction by a tender], of any property or goods 3[(including \nproperty or goods confiscated or attached)] either belonging to or not belonging to \nthe Government, local Government, any authority, a company, a foreign ","quote_sha256":"7cbfb851aeaee4c4c7708701c1f7c2a54039600c446924d6b4a7d8bde0672fb1","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236a-1176068","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":457604,"character_end":457616,"quote":"section 236A","quote_sha256":"15e215fc658ad4d7c188d9b3a17cd1a6fb0fe5fc0a4117a9dadb2ff8b7eb7e9c","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":457434,"character_end":457846,"quote":" of Chapter III: or  \n \n(ii) \nthe set off of any loss;   \n \n(d) no tax credit shall be allowed against the tax payable under sub-section \n(1) except credit for tax under section 236A or 236K collected from the \nbuilder or developer after the commencement of the Tax Law \n(Amendment) Ordinance, 2020 (1 of 2020) on purchase of immoveable \nproperty utilized in a project; \n \n                                       ","quote_sha256":"f1221df275c8525b52186e77b30878e183de6d19e6e8dfbf85b631745b48a83d","reader_fragment":"p-r-2b2ba404-456000-457600-f3181e03827e0ea3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-456000-457600-f3181e03827e0ea3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5f1c1e498fada0ee55a1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458663,"character_end":458674,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458493,"character_end":458904,"quote":" the tax payable has not been paid or short paid, the said amount of tax \nmay be recovered and all the provisions of this Ordinance shall apply \naccordingly; and  \n \n(g) section 113 and 113C shall not apply on the turnover, income, profits and \ngains of a builder or developer from a project. \n \n(3)  The provisions of section 111 shall not apply to capital investment made \nin a new project under clause (a) of","quote_sha256":"9c458b0548945551a78a0aed23988adc2b19cbb94d4622acb7a95b9b938139fe","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-97f66503d08c6e89761a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458812,"character_end":458823,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458642,"character_end":459053,"quote":"rdingly; and  \n \n(g) section 113 and 113C shall not apply on the turnover, income, profits and \ngains of a builder or developer from a project. \n \n(3)  The provisions of section 111 shall not apply to capital investment made \nin a new project under clause (a) of sub-section (1) in the form of money or land, \nsubject to the following conditions, namely:- \n \n(a) if the investment is made by a builder or develo","quote_sha256":"c16297caad26d1b7c14846797e6a9f3d20d050be64b1685dfd548feda7ed7716","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7fd8c5038e522ec890c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":463278,"character_end":463289,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":463108,"character_end":463519,"quote":"September, 2023]; and \n \n(C) at least 50% of the roads have been laid up to sub-grade \nlevel as certified by the approving authority of NESPAK. \n \n(4) \nThe provisions of section 111 shall also not apply to.- \n \n(a) the first purchaser of a building or a unit of the building purchased from \nthe builder in respect of purchase price of the building or unit of the \nbuilding subject to the following conditions, n","quote_sha256":"afda912f046b18671ecf0f480cb073511bda9a3ecec80904cba2e4e44b09c327","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f781664adea53ba4a2c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":466046,"character_end":466056,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465876,"character_end":466286,"quote":"\nbuilding, as the case may be, shall be the higher of clause (a) or (b) below:- \n \n(a) 130% of the fair market value as determined by the Board under sub-\nsection (4) of section 68; or \n \n(b) at the option of the person making investment, the lower of the values \nas determined by at least two independent valuers from the list of \nvaluers approved by the State Bank of Pakistan. \n \n(6) \nSub-sections (3) and (","quote_sha256":"19bec0a40cea7ea8c97f4a55fa9d6f382e4eae7f2efdb6991f429eee53eeb499","reader_fragment":"p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-465600-467200-6b4e02ed7818f9cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-29ddc97d749b2616f4c5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":470817,"character_end":470826,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":470647,"character_end":471056,"quote":"provisions relating to small and medium enterprises.— (1) \nFor tax year 2021 and onwards, the tax payable by a small and medium enterprise \nas defined in clause (59A) of section 2 shall be computed and paid in accordance \nwith rules made under the Fourteenth Schedule.  \n \n(2) The Board may prescribe a simplified return for a small and medium \nenterprise.]  \n \n \n3[   ] \n                                     ","quote_sha256":"114df14f22f6eaa767591dd5600949416047232bf3576f4fc28dd36954ed68c6","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f7251dadadd8f2df283d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":470631,"character_end":470951,"quote":"2[100E. Special provisions relating to small and medium enterprises.— (1) \nFor tax year 2021 and onwards, the tax payable by a small and medium enterprise \nas defined in clause (59A) of section 2 shall be computed and paid in accordance \nwith rules made under the Fourteenth Schedule.  \n \n(2) The Board may prescribe a s","quote_sha256":"5ba9d4555217fe59b62ee7ef6b7558036e85d0babb25e390ab944640e22759f2","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100e-470631","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471237,"character_end":471249,"quote":"Section 100E","quote_sha256":"b9be26ff815df7a210a6cf8a5df41896e0e72e8877bd01c3af48c13b6f503cdc","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471067,"character_end":471479,"quote":"he expression “30th day of September, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 Section 100E inserted by the Finance Act, 2021. \n3 Section 100F shall be omitted and shall be deemed to have been omitted with effect from 02nd March, \n2022 by the Finance Act, 2022. The omitted section read as follows: \n\"100F. Special provis","quote_sha256":"7bbb83bb04be8976b809333dfab8f7c384e1fe0884ee4732eeb363a9750e0c93","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c2effa558db2e4c98f47","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100F","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471288,"character_end":471300,"quote":"Section 100F","quote_sha256":"c966b1cbb1398a98de1cc6635c36d2ffa0c3dcd728944e84e97ff4edfddc05c2","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471118,"character_end":471530,"quote":"ituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 Section 100E inserted by the Finance Act, 2021. \n3 Section 100F shall be omitted and shall be deemed to have been omitted with effect from 02nd March, \n2022 by the Finance Act, 2022. The omitted section read as follows: \n\"100F. Special provisions relating to investment for industrial promotio","quote_sha256":"8076dc66093aef12baa399620ae0d89d54bf351530f6e879153935ccd32d252f","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-47c184b2fa9aa7afea5e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":472492,"character_end":472503,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-472000-473600-7f269092003e898a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-472000-473600-7f269092003e898a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":472322,"character_end":472733,"quote":"rial undertaking:  \nProvided further that the minimum amount which would qualify for the purposes of this \nsection shall be fifty million rupees.  \n(2) The provisions of section 111 shall not apply to the funds declared under sub-section (I) \nsubject to fulfilment of conditions as laid down in this section and payment of an amount equal to five \npercent thereof along with the statement filed under sub-sectio","quote_sha256":"3e09a2414df604e2d1675e919fb36ce7e01c958b5b4163cd4489db18c0050bae","reader_fragment":"p-r-2b2ba404-472000-473600-7f269092003e898a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-472000-473600-7f269092003e898a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-faf0147fad5638fc12cc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473749,"character_end":473758,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":473579,"character_end":473988,"quote":"n, eligible person means all persons, except–  \n(a) holders of' public office, their spouses and dependent children;  \n(b) \na public company as defined in clause (47) of section 2 of this Ordinance;  \n(c)  \na person who has filed a declaration under the Voluntary Declaration of   Domestic \nAssets Act, 2018, the Foreign Assets (Declaration and Repatriation) Act, 2018, or the Assets \nDeclaration Act, 2019;  ","quote_sha256":"ed8414c81cd45702b3f99abff39208050aae850c3cee39fac46f78b78def3f35","reader_fragment":"p-r-2b2ba404-472000-473600-7f269092003e898a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-472000-473600-7f269092003e898a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a187834851b445dc2571","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474862,"character_end":474873,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474692,"character_end":475103,"quote":"i) \ncooking oil manufacturing excluding extraction units.  \n(8) Notwithstanding the provisions of any other law for the time being in force including sub-\nsection (3) of section 216 of this Ordinance excluding clauses (a) and (g) of sub-section (3) thereof, \nthe National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act, \n1974 (VIII of 1975) and the Right of Access to Infor","quote_sha256":"8b25c0dcec59cd289c8ea7439718f7d38aaf4858cf3668b7e2a6146985dfd6a2","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9c0a120d33e74c6ebba5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":483078,"character_end":483087,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":482908,"character_end":483317,"quote":"nd shall be Pakistan-source income if it is 2[—] \n \n \n \n3[( a)  paid by a resident company; or] \n \n4[(b)  dividend as per provisions of sub-clause (f) of clause (19) of \nsection 2.] \n \n(7) \nProfit on debt shall be Pakistan-source income if it is — \n \n(a) \npaid by a resident person, except where the profit is payable in \nrespect of any debt used for the purposes of a business carried \non by the resident out","quote_sha256":"49afd16d4824374d4e0542719c1a9a227615c1b126b99c0e916296aaa688c8b7","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7a65db34b49485136dd1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":488969,"character_end":488980,"quote":"section  68","quote_sha256":"bf5207dfea57f30adb82df706f9ef2c148506214f0e86e49799650d85109111c","reader_fragment":"p-r-2b2ba404-488000-489600-f9f4f112e84f22c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-488000-489600-f9f4f112e84f22c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":488799,"character_end":489210,"quote":"llion Rupees and \nrepresents at least fifty per cent of the value of all the assets owned by the     non-\nresident company. \n \n(5) \nNotwithstanding  the  provisions  of  section  68,  the  value  as \nmentioned  in  sub-section  (4)  shall  be  the  fair  market  value,  as  may  be \nprescribed, for the purpose of this section without reduction of liabilities. \n \n(6) \nWhere  the  entire  assets  by  the  non-","quote_sha256":"0be15256df7447a607061688d7de4868aa3cc7be0dbe3d477a5d4d94968f7b13","reader_fragment":"p-r-2b2ba404-488000-489600-f9f4f112e84f22c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-488000-489600-f9f4f112e84f22c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8cac19428f8f617a50d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":492145,"character_end":492155,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":491975,"character_end":492385,"quote":"he asset. \n \n(11) Where tax has been paid under sub-section (8) or (9), no tax shall be \npayable by the non-resident company in respect of gain under sub-section (8) of \nsection 22 or capital gains under section 37 or 37A. \n(12) Where any gain is taxable under this section and also under any other \nprovision of this Ordinance, the said gain shall be taxable under other provision of \nthe Ordinance.] \n \n \n \n ","quote_sha256":"0e7db76ae4565d3a65ddf60450c7967343fbe57ee4c7902b70e2b677664bcb25","reader_fragment":"p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8679844f3b62e3b935be","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":492179,"character_end":492189,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":492009,"character_end":492415,"quote":"en paid under sub-section (8) or (9), no tax shall be \npayable by the non-resident company in respect of gain under sub-section (8) of \nsection 22 or capital gains under section 37 or 37A. \n(12) Where any gain is taxable under this section and also under any other \nprovision of this Ordinance, the said gain shall be taxable under other provision of \nthe Ordinance.] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n ","quote_sha256":"1bc8e45a38da4f3827ef9a47fec63c6cf38fc5e3164d55916ef323305144dd8d","reader_fragment":"p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-491200-492800-3eeaf05f889d7fd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-415ab08929a3d6cf2613","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":494198,"character_end":494207,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":494028,"character_end":494437,"quote":"tion business shall be treated as a separate head of \nincome. \n \n \n(5) \nThe tax credit allowed under this section shall be applied in \naccordance with sub-section (3) of section 4. \n \n \n(6) \nAny tax credit or part of a tax credit allowed under this section for a \ntax year that is not credited under sub-section (3) of section 4 shall not be refunded, \ncarried back to the preceding tax year, or carried forwa","quote_sha256":"c26302b29d820e78bba5091b14d8be5245d6ce319802d0050e4e363687e10a21","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-143065a696b1f28a8484","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":494347,"character_end":494356,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":494177,"character_end":494586,"quote":"h sub-section (3) of section 4. \n \n \n(6) \nAny tax credit or part of a tax credit allowed under this section for a \ntax year that is not credited under sub-section (3) of section 4 shall not be refunded, \ncarried back to the preceding tax year, or carried forward to the following tax year. \n \n \n(7) \nA credit shall be allowed under this section only if the foreign income \ntax is paid within two years after t","quote_sha256":"6559c910a0490aba74b1b5528f034edac7fb8be5129b0be6364ed0a782a24dd1","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4c9790d22aa9a8d64bdf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":362868,"character_end":362902,"quote":"67. Apportionment of deductions.— ","quote_sha256":"f58cfe9c72ffb0fb0efc0eaca202bf6109b2dd4dc497165f8130151552f63247","reader_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-361600-363200-8006141805bb7400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":495559,"character_end":495569,"quote":"section 67","quote_sha256":"713e064dab69d7d82dbfc05df5dd7ebbb9d7cf9ae1d0532377540ff0da4ba810","reader_fragment":"p-r-2b2ba404-494400-496000-66676626fca06191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-494400-496000-66676626fca06191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":495389,"character_end":495799,"quote":"ly to the derivation of the foreign-source income; \nand  \n \n(b) \nare reasonably related to the derivation of foreign-source \nincome in accordance with sub-section (1) of section 67 and any \nrules made for the purposes of that section. \n \n104.  Foreign losses.— (1)  Deductible expenditures incurred by a person in \nderiving foreign-source income chargeable to tax under a head of income shall be \ndeductible on","quote_sha256":"e207a6575973552892f60060e4eedc72c1468205774c61d54163303e104a344d","reader_fragment":"p-r-2b2ba404-494400-496000-66676626fca06191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-494400-496000-66676626fca06191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-958a197c57491cef3ea2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"67","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":362868,"character_end":362902,"quote":"67. Apportionment of deductions.— ","quote_sha256":"f58cfe9c72ffb0fb0efc0eaca202bf6109b2dd4dc497165f8130151552f63247","reader_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-361600-363200-8006141805bb7400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-361600-363200-8006141805bb7400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":496521,"character_end":496531,"quote":"Section 67","quote_sha256":"04cecd7f63958919a485b5e98f52783f06c3e561d98fdf91e53a8c8e700cf485","reader_fragment":"p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":496351,"character_end":496761,"quote":"as computed.  \n \n \n(3) \nWhere a taxpayer has a foreign loss carried forward for more than one \ntax year, the loss for the earliest year shall be set off first. \n \n \n(4) \nSection 67 shall apply for the purposes of this section on the basis \nthat — \n \n(a) \nincome from carrying on a speculation business is a separate \nhead of income; and \n \n(b) \nforeign source income chargeable under a head of income \n(includi","quote_sha256":"a4184e68dea81411e9d8d395911cb3282362e652d459beb925172b8bb77f5927","reader_fragment":"p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-191e02185912cbf2c925","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"106A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":504402,"character_end":504722,"quote":"1[106A. \nRestriction on deduction of profit on debt payable to associated \nenterprise.-(1) Subject to sections 108 and 109, a part of deduction for foreign \nprofit on debt claimed by a foreign-controlled resident company(other than an \ninsurance company, or a banking company) during a tax year, shall be disallowed \nacc","quote_sha256":"b20ed5ec1c07e98b83833cef676d350eb480bb6ad61791b9e423289d7e0b73d5","reader_fragment":"p-r-2b2ba404-504000-505600-d0298d2edb3660de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-504000-505600-d0298d2edb3660de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-106a-504402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505386,"character_end":505398,"quote":"section 106A","quote_sha256":"06dbe5cfd24409d84d9dc5504c884e451c73a4b64866dab61b8fe268906e5207","reader_fragment":"p-r-2b2ba404-504000-505600-d0298d2edb3660de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-504000-505600-d0298d2edb3660de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505216,"character_end":505456,"quote":"tion for foreign profit on debt, the excessive \namount shall be added to the amount of foreign profit on debt for the \n                                            \n1 New section 106A inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"f4ca38e378a3a2533e188f6e28eeb9e7d147ac875eddc9f95d5f9e23711baaad","reader_fragment":"p-r-2b2ba404-504000-505600-d0298d2edb3660de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-504000-505600-d0298d2edb3660de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7e2dfd00798ec74aebba","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"106","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500743,"character_end":500772,"quote":"106.  Thin capitalisation. — ","quote_sha256":"252863eecc75e60de08f87a93cbd095c10bcc10ed37256f5c96431b7e2d770b7","reader_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505826,"character_end":505837,"quote":"section 106","quote_sha256":"f6ed29bae86c7c416a8eb14818c7504d79b4970bacb9e369766ed137ab85bc6d","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505656,"character_end":506067,"quote":"reated to be the \ndeduction for that tax year, be treated to be the deduction for that tax \nyear and so on for three tax years. \n \n(4) \nNotwithstanding the provisions of section 106, where deduction of \nforeign profit on debt is disallowed under this section and also under \nsection 106, the disallowed amount shall be the higher of the \ndisallowed amount under this section and section 106. \n \n(5) \nThis sectio","quote_sha256":"2b8330202f05a9205fcff1b0ce0a595d50ea48887dbcc66885c81958c103dbf4","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7a8ee525e8db4979e90b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"106","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500743,"character_end":500772,"quote":"106.  Thin capitalisation. — ","quote_sha256":"252863eecc75e60de08f87a93cbd095c10bcc10ed37256f5c96431b7e2d770b7","reader_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505931,"character_end":505942,"quote":"section 106","quote_sha256":"f6ed29bae86c7c416a8eb14818c7504d79b4970bacb9e369766ed137ab85bc6d","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505761,"character_end":506172,"quote":"n for three tax years. \n \n(4) \nNotwithstanding the provisions of section 106, where deduction of \nforeign profit on debt is disallowed under this section and also under \nsection 106, the disallowed amount shall be the higher of the \ndisallowed amount under this section and section 106. \n \n(5) \nThis section shall apply in respect of foreign profit on debt accrued \nwith effect from the first day of July, 2020,","quote_sha256":"0ebb1bc1771b8a1c56bd484abf20aa13b35d988095a3a55765f65ebc7f2b2b03","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-38b7c0c769919c92fb14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"106","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500743,"character_end":500772,"quote":"106.  Thin capitalisation. — ","quote_sha256":"252863eecc75e60de08f87a93cbd095c10bcc10ed37256f5c96431b7e2d770b7","reader_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-499200-500800-c2a8bd897b7f0caa","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":506035,"character_end":506046,"quote":"section 106","quote_sha256":"f6ed29bae86c7c416a8eb14818c7504d79b4970bacb9e369766ed137ab85bc6d","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505865,"character_end":506276,"quote":"n profit on debt is disallowed under this section and also under \nsection 106, the disallowed amount shall be the higher of the \ndisallowed amount under this section and section 106. \n \n(5) \nThis section shall apply in respect of foreign profit on debt accrued \nwith effect from the first day of July, 2020, ever if debts were \ncontracted before the first day of July, 2020. \n \n(6) \nIn this section- \n \n(a) “for","quote_sha256":"8cf2734bd08847b76b146e86d6f188f4e7fdd83888470ea8a25c6082236de246","reader_fragment":"p-r-2b2ba404-505600-507200-013cb206ce858e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-505600-507200-013cb206ce858e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-099ddadf9c5886e91a4d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509331,"character_end":509342,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509161,"character_end":509572,"quote":"nt \nor mechanism.] \n \n6[(1B) Notwithstanding the provisions of the Freedom of Information \nOrdinance, 2002 (XCVI of 2002), 7[subject to clause (a) of sub-section (3) of \nsection 216 of this Ordinance] any information received or supplied, and any \n                                            \n1The sub-section (1) substituted by Finance Act, 2015. Substituted sub-section (1) read as follows:-  \n“(1) The Federa","quote_sha256":"b2c4701f99ce8a001338e1330c77f92d606b70b748f82ccec0843f28905c7725","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a04f111194b1b93803c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"109","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":518370,"character_end":518422,"quote":"109. Recharacterisation of income and deductions. — ","quote_sha256":"d8a1d005673647d5619ee340e90c3bc4fa951d803348356beff4c69b002d686e","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":511228,"character_end":511239,"quote":"section 109","quote_sha256":"803027987085260c557167d22966054e82d2f3cffd560d26570a5300e94a15df","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":511058,"character_end":511469,"quote":" a tax treaty, a tax \ninformation exchange agreement, a multilateral convention, a similar arrangement \nor mechanism, shall be confidential 1[  ]. \n \n \n(2) \n2[Subject to section 109, where] any agreement is made in \naccordance with sub-section (1), the agreement and the provisions made by \nnotification for implementing the agreement shall, notwithstanding anything \ncontained in any law for the time being in ","quote_sha256":"d91ad780a2c477c96bf95cb9741e22044f26599a4b2f57ad2ccdf9b76f972416","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ef78c35358be0114f5ed","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512754,"character_end":512765,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512584,"character_end":512931,"quote":"ommencement of this Ordinance or before the \nmaking of the agreement.  \n \n \n \n                                            \n1The expression “subject to sub-section (3) of section 216” omitted by the Finance Act, 2016 \n2The word “where” substituted by the Finance Act, 2018. \n3Inserted by the Finance Act, 2016. \n4Inserted by the Finance Act, 2016. ","quote_sha256":"f8a20f0f8f51c0b6857642ad5cc30a934ae153396accdb1d5ab4ad3d80930083","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-09747653fbe43404cd82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":516910,"character_end":516922,"quote":"section \n122","quote_sha256":"49672855574630a7b5fb57a95b4b67874e3ebdb25478da88743d72e7bd47f4d1","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":516740,"character_end":517152,"quote":"the fair \nmarket value of asset, product, expenditure or service determined in the report \nshall be treated as definite information for the purpose of sub-section (8) of section \n122. \n \n(4) \nWhere the Commissioner is not stratified with the report of the \nindependent chartered accountant or cost and management accountant, the \nCommissioner may record reasons for being not satisfied with the report and seek \n","quote_sha256":"550e26e29d43b58b18e61604b654f4e73c5806611978844213780e570f6b5365","reader_fragment":"p-r-2b2ba404-515200-516800-f4e27fb91092cd7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-515200-516800-f4e27fb91092cd7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6f5f38a142cb25d13e9c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":519276,"character_end":519285,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-518400-520000-f26fa7a974f258c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-518400-520000-f26fa7a974f258c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":519106,"character_end":519515,"quote":"onwards, treat a place of business in Pakistan \nas a permanent establishment, if the said place fulfills the conditions as \nspecified in sub-clause (g) of clause (41) of section 2.] \n \n(2) \nIn this section, “tax avoidance scheme” means any transaction where \none of the main purposes of a person in entering into the transaction is the \navoidance or reduction of any person’s liability to tax under this Ordin","quote_sha256":"2fcb093494bd913df33e24d502c481f787c00db603eac311fcdf75729392775b","reader_fragment":"p-r-2b2ba404-518400-520000-f26fa7a974f258c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-518400-520000-f26fa7a974f258c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ec163b48771c7049d143","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":508013,"character_end":508333,"quote":"107.  Agreements for the avoidance of double taxation and prevention of \nfiscal evasion. —1[2[(1) The Federal Government may enter into a tax treaty, a \ntax information exchange agreement, a multilateral convention, an inter-\ngovernmental agreement or similar agreement or mechanism for the avoidance of \ndouble taxation","quote_sha256":"54639c2adcddbff3805dd08dcc3f12c9e0296242c79750c182e37c074f9a0afc","reader_fragment":"p-r-2b2ba404-507200-508800-0377e36c853bf572","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-507200-508800-0377e36c853bf572","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-107-508013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":519889,"character_end":519900,"quote":"section 107","quote_sha256":"b40d749a636337c5c80b8b8ca417a202b7800ed7162023472ca248eec82d4400","reader_fragment":"p-r-2b2ba404-518400-520000-f26fa7a974f258c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-518400-520000-f26fa7a974f258c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":519719,"character_end":520130,"quote":"ce or deferral of tax that would have been payable \nunder this Ordinance, but are not payable due to a tax treaty for the avoidance of \ndouble taxation as referred to in section 107.] \n \n                                            \n1The word “or” omitted by the finance Act 2022. \n2Full stop substituted with a semicolon by the finance Act 2022. \n3Inserted by the finance Act 2018 \n4Full stop substituted and a ","quote_sha256":"83e832f5ae9e098b5595c224984960be7ff7afac455e8fea00cd8df5fc9fb0be","reader_fragment":"p-r-2b2ba404-518400-520000-f26fa7a974f258c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-518400-520000-f26fa7a974f258c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-902bf49b893a66cf4d0b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"103","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":493057,"character_end":493084,"quote":"103.  Foreign tax credit.— ","quote_sha256":"3bb4c04d3493d4989f9a9e9e3e5ff1a4c76164e79d92fa07620df462382d1123","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":524727,"character_end":524738,"quote":"section 103","quote_sha256":"055a48958227b717217b6e570464d9b59ec3a48f4125772b6577d88b1b698b59","reader_fragment":"p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":524557,"character_end":524906,"quote":"ter deduction of tax on dividend, the resident person shall be allowed a tax credit \nequal to the lesser of, — \n \n(i) \nforeign tax paid, as defined in sub-section (8) of section 103, on \ndividends; and \n \n(ii) \n Pakistan tax payable, as defined in section 103, for the tax  year  \nin  which  the  dividend  is  received  by  the resident taxpayer.] ","quote_sha256":"70f5d59cda62307b25255efac820a73b3916776818b76000fb07581e10061804","reader_fragment":"p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df335fe3d7d634a6b883","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"103","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":493057,"character_end":493084,"quote":"103.  Foreign tax credit.— ","quote_sha256":"3bb4c04d3493d4989f9a9e9e3e5ff1a4c76164e79d92fa07620df462382d1123","reader_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-492800-494400-4c6dd5c24e34ba07","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":524805,"character_end":524816,"quote":"section 103","quote_sha256":"055a48958227b717217b6e570464d9b59ec3a48f4125772b6577d88b1b698b59","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":524635,"character_end":524906,"quote":"redit \nequal to the lesser of, — \n \n(i) \nforeign tax paid, as defined in sub-section (8) of section 103, on \ndividends; and \n \n(ii) \n Pakistan tax payable, as defined in section 103, for the tax  year  \nin  which  the  dividend  is  received  by  the resident taxpayer.] ","quote_sha256":"5d9b2d677affc5e9e92dbfeb04a9d4e2cce5c6e937fd249e671994353f577fe1","reader_fragment":"p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-523200-524800-cd5a43e69c69fd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-40c25d508530699ec74d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":533615,"character_end":533624,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":533445,"character_end":533854,"quote":" subject \nto final tax and the taxpayer furnishes financial statements and accounts duly \naudited by a chartered accountant.] \n \n \n(5) \nThe 1[Board] may make rules under section 2[237] for the purposes of \nthis section.  \n \n \n3[   ] \n  \n4[Explanation.— For the removal of doubt, it is clarified that a separate notice \nunder this section is not required to be issued if the explanation regarding \nnature and s","quote_sha256":"c99cd2f19f6475f58c6af29e99460deccda831477db38d91598c1379158ac465","reader_fragment":"p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-483bc820ffdfa15008ce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535517,"character_end":535528,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535347,"character_end":535587,"quote":"r the investment of money, \nvaluable article, or the funds from which expenditure was made has been confronted to the taxpayer \nthrough a notice under sub-section (9) of section 122 of this Ordinance.” \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"814097f95c608854307cc106f1e2a5d78af121e4ece8abceb1f3714c889d4fe6","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3e96617a2fe5cb3c9fb9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537828,"character_end":537840,"quote":"section \n169","quote_sha256":"f407e5e19175c27f5278519046f0921ccb14462ebb3928eff684abf7bfd9318e","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537658,"character_end":538070,"quote":"tax payable or paid” does not include-  \n \n(a) \ntax already paid or payable in respect of deemed income which \nis assessed as final discharge  of the tax liability under section \n169 or under any other provision of this Ordinance; and \n \n(b) \ntax payable or paid under section 4B 4[or 4C]. ] \n \n(2)       Where this section applies: \n \n(a) \nthe aggregate of the person’s turnover as defined in sub-section \n(3) f","quote_sha256":"d50a94b9f3af8f04b2b8105f07a0e29cd61015aa5d2712cbdc1a06f0b463ec84","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bc7d3de1aaaaa32cfc88","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537927,"character_end":537937,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537757,"character_end":538167,"quote":"come which \nis assessed as final discharge  of the tax liability under section \n169 or under any other provision of this Ordinance; and \n \n(b) \ntax payable or paid under section 4B 4[or 4C]. ] \n \n(2)       Where this section applies: \n \n(a) \nthe aggregate of the person’s turnover as defined in sub-section \n(3) for the tax year shall be treated as the income of the person \nfor the year chargeable to tax 5[. ","quote_sha256":"de15b9346c356355ae4367cd01f5b548e499d099d8cda65b203a60340d178c65","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5a1e5fb50dcba530d4e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539729,"character_end":539740,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539559,"character_end":539970,"quote":"ression “tax payable or paid” does \nnot include tax already paid or payable in respect of deemed income which is assessed as final \ndischarge  of the tax liability under section 169 or under any other provision of this Ordinance.] \n4 Inserted by the Finance Act, 2022. \n5 Semi colon substituted and explanation added by the Finance Act, 2021. \n6The words “an amount equal  to one percent of the person’s turnove","quote_sha256":"eb28de914d7de01e551950fd6106dee48c5253175d6507c84a6753b5b89932ab","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3e25a85d9781ffabbf79","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542798,"character_end":542810,"quote":"section 113A","quote_sha256":"7168440287b20bbd5ccd14a49583974284a84d295b75294769470acbead5c283","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542628,"character_end":543040,"quote":" which the company is a member.] \n \n1[2[  ] ]  \n \n3[  ] \n                                            \n1Section 113A substituted by the Finance Act, 2013. The substituted section 113A read as follows:- \n“113A. Tax on Income of certain persons. — (1) Subject to this Ordinance, where a retailer being \nan individual or an association of persons has turnover upto rupees five million for any tax year, such \nperson ","quote_sha256":"f1a4610a769b13710741a3cbee1330d47f64e4a73c17b8009039542ed9fe7c8c","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9e50a537e19baf9418bb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543381,"character_end":543392,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543211,"character_end":543622,"quote":"r” means a person selling goods to general public for the purpose of \nconsumption; \n(b)  \n“turnover” shall have the same meaning as assigned to it in sub-section (3) of \nsection 113. \n \n(3) The tax paid under this section shall be a final tax on the income arising from the turnover \nas specified in sub-section (1). The retailer shall not be entitled to claim any adjustment of withholding \ntax collected or de","quote_sha256":"ca8f4246609009425057ba0117325facdabb6a1c529f145ab25b12e8961fe32b","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2b1272affa1b7bb9e027","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543665,"character_end":543677,"quote":"Section 113A","quote_sha256":"7882bc8bc1a4a31f4920cc8c67c48175485b50b6628d5694b2470e476334efd5","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543495,"character_end":543907,"quote":"as specified in sub-section (1). The retailer shall not be entitled to claim any adjustment of withholding \ntax collected or deducted under any head during the year.” \n2 Section 113A omitted by the Finance Act, 2016. The omitted section 113a reads as follows:-  \n“113A.    Minimum tax on builders.— (1) Subject to this Ordinance, where a person derives income \nfrom the business of construction and sale of resid","quote_sha256":"aa46577c60583e39ba94610a741d8e859ace18f01a61e38325d9384e7fdc6887","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9064cc1460da2239728c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543724,"character_end":543736,"quote":"section 113a","quote_sha256":"bdbc2fd1b0f1b31df76ab7f9e36cb927b31863a9b618e18c8dd7faab79158932","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543554,"character_end":543966,"quote":"entitled to claim any adjustment of withholding \ntax collected or deducted under any head during the year.” \n2 Section 113A omitted by the Finance Act, 2016. The omitted section 113a reads as follows:-  \n“113A.    Minimum tax on builders.— (1) Subject to this Ordinance, where a person derives income \nfrom the business of construction and sale of residential, commercial or other buildings, he shall pay \nminimu","quote_sha256":"066cc0a71e7444bd5f59df529bf5d36d16f6487d27a9edc3229322d0e80a1227","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-50e0f941e8d80e953c22","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544449,"character_end":544461,"quote":"section 113B","quote_sha256":"4b8cc3f8061e8c552b4fd9c2f58a2a2baae85acf3ac5239fb9074a1dd70d75b3","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544279,"character_end":544691,"quote":"ercial or other building.] \n \n2[“(3) This section shall not have effect till the 30th June, 2018.”]” \n3Section 113B substituted by the Finance Act, 2013. The substituted section 113B read as follows:- \n“113B.   Taxation of income of certain retailers. — Subject to this Ordinance, a retailer being an \nindividual or association of persons,-  \n \n \n(a)  \nwhose turnover exceeds five million rupees; and \n(b)  \nwho ","quote_sha256":"a4e8fd8096c8297342c59b6dfe96d0770122b1d38b793cd48acdc2f0d9fd7e16","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-65b32f13fe800e09cc88","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":545710,"character_end":545722,"quote":"section \n153","quote_sha256":"0298fa968cfbcee99c0c094bae282acb585703f8abe333e7a6575bb603774f65","reader_fragment":"p-r-2b2ba404-545600-547200-a1921505f4e053b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-545600-547200-a1921505f4e053b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":545540,"character_end":545725,"quote":"ded that turnover chargeable to tax under this section shall not include the sale of \ngoods on which tax is deducted or deductible under clause (a) of sub-section (1) of section \n153.” ","quote_sha256":"4ee70ebd1cb500a26af0df7e19a939c84b66b0b830f05a7f0a3d206caae55334","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f97f92ebc447186bb80c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":549376,"character_end":549387,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-548800-550400-99a7f282cce7ff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-548800-550400-99a7f282cce7ff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":549206,"character_end":549617,"quote":"e Tax, specified \nin this section, shall not prejudice or affect the entitlement of the taxpayer regarding \ncarrying forward and adjustment of minimum tax referred to in section 113 of this \nOrdinance. \n(6) \nIf Corporate Tax or Alternative Corporate Tax is enhanced or reduced \nas a result of any amendment, or as a result of any order under the Ordinance, the \nexcess amount to be carried forward shall be redu","quote_sha256":"38396940a926afff5628d58f1386a43b183fce590b6a30b56589cbe1926d70ee","reader_fragment":"p-r-2b2ba404-548800-550400-99a7f282cce7ff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-548800-550400-99a7f282cce7ff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1ae2d6ed99315af92279","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550258,"character_end":550269,"quote":"section 65D","quote_sha256":"e09400d6932c67c307683fa35ddf6b6a3bf237915638bb908ba47afe962111da","reader_fragment":"p-r-2b2ba404-548800-550400-99a7f282cce7ff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-548800-550400-99a7f282cce7ff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550088,"character_end":550499,"quote":"er than under Division II of \nPart I of the First Schedule or minimum tax under any of the \nprovisions of this Ordinance;”;] \n \n(xii) \nincome subject to tax credit under section 65D 2[,65E and 100C] \n \n3[    ] \n \n(9) \nThe provisions of this section shall not apply to taxpayers chargeable \nto tax in accordance with the provisions contained in the Fourth, Fifth and Seventh \nSchedules. \n \n                      ","quote_sha256":"53ff219c0e33cbe28623d4f89b321f3dc3392d29a014c273f596cad8e888b8be","reader_fragment":"p-r-2b2ba404-548800-550400-99a7f282cce7ff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-548800-550400-99a7f282cce7ff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-13bbaab4aee8449b6b79","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550650,"character_end":550661,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550480,"character_end":550891,"quote":"                                         \n1Sub-Clause (ii) substituted by Finance Act, 2015. The substituted clause read as follows:- \n \n(ii) income subject to tax under section 37A and final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substitu","quote_sha256":"594825c9e1060619ecad64841854b38e320c458e913cb8af17eb700268b1c23a","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-80a15d3982f573b33eec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550715,"character_end":550726,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550545,"character_end":550956,"quote":"tuted by Finance Act, 2015. The substituted clause read as follows:- \n \n(ii) income subject to tax under section 37A and final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted b","quote_sha256":"f3b3a83c16deaca1419671fe1f1928cf115d03b366f6a3777a30ff74302ec4cf","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bda75bddc75ca502a290","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550728,"character_end":550739,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550558,"character_end":550969,"quote":"nce Act, 2015. The substituted clause read as follows:- \n \n(ii) income subject to tax under section 37A and final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act","quote_sha256":"fedbf27b32df8fd837186992ed2ddd00df62b601f36e75ee86546a55293bd805","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ce010fa6a930910f4b66","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550760,"character_end":550771,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550590,"character_end":551001,"quote":"lause read as follows:- \n \n(ii) income subject to tax under section 37A and final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act, 2015. The omitted clause read ","quote_sha256":"5afca21057a4adddf3780bf335b3a48afcd1ffc013403baa39b470e98a2321ce","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-175eadb289283773c710","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550836,"character_end":550847,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550666,"character_end":551077,"quote":"final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act, 2015. The omitted clause read as follows:-  \n“(iv) income subject to tax credit under section 100C;” \n \n“(","quote_sha256":"1df7c30b06019ae0fd6cb023c0cb500c815ddd39474325b008ef06df81d2dcc0","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1428e639592e88ad28c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":551057,"character_end":551069,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550887,"character_end":551162,"quote":"tituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act, 2015. The omitted clause read as follows:-  \n“(iv) income subject to tax credit under section 100C;” \n \n“(v) income of the company subject to clause (18A) of Part-II of the Second Schedule;” ","quote_sha256":"49a338d114348cf934e37f00207ea81da9dfb0ad3052fb90c423f6555f3a079a","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a37286b4ec38b87d0987","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552519,"character_end":552528,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552349,"character_end":552758,"quote":"ar exceeds the maximum amount that is not chargeable to tax \nunder this Ordinance for the year;3[or]] \n \n4[(ac)  any non-profit organization as defined in clause (36) of section 2; 5[ ]  \n \n6[    ]  \n7[    ] \n \n8[(ae) every person whose income for the year is subject to final taxation \nunder any provision of this Ordinance;]   \n \n \n                                            \n1Clause (a) substituted by the","quote_sha256":"8e414d1df7f4d80481dc1da0dc5b382046b8ad9ae6623a57deb83b9a9def0407","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b1a6eb7438543e4a5113","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":587192,"character_end":587512,"quote":"2[116A.   Foreign income and assets statement.– (1) Every resident taxpayer \nbeing an individual having foreign income of not less than ten thousand United  \nStates dollars or having foreign assets with a value of  not less than one hundred \nthousand United States dollars shall furnish a statement, hereinafter referred","quote_sha256":"5317ff6f1cd8141705948dc6ab9ac53a605e11deec530aad6f670bcba5686a09","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-116a-587192","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":556705,"character_end":556717,"quote":"section 116A","quote_sha256":"0f36f4bb6d6f3db61ac76e73cdbe2c40946df1db682b53615bc11b9ea304b5f5","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":556535,"character_end":556947,"quote":"\nCost and Management Accountants of Pakistan 7[; or] \n \n8[(x)    \n9[is a] resident person being an individual required to file foreign \nincome and assets statement under section 116A.] \n \n10[(c)  persons or classes of persons notified by the Board with the approval    \nof the Minister in-charge.] \n \n11[(1A) Every individual whose income under the head ‘Income from \nbusiness’ exceeds rupees three hundred thous","quote_sha256":"4dfee148677fbcf29d5b026b672dea187f2bd063ee7a45ab63c9a8407c649ebd","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-17122ace8aa9a85a0cc9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"172","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":902658,"character_end":902682,"quote":"172.  Representatives.— ","quote_sha256":"a1b4db12c26108daaf7338c82f8ec99e23ba6a143843b55fda8a76ad500312ac","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":558972,"character_end":558983,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":558802,"character_end":559213,"quote":"rn, including a declaration of the \nrecords kept by the taxpayer; 2[ ] \n \n(c)  \nshall be signed by the person, being an individual, or the \nperson’s representative where section 172 applies3[;] ] \n \n4[(d)  shall be accompanied with evidence of payment of due tax as \nper return of income; 5[ ] \n \n6[(e)  shall be accompanied with a wealth statement as required \nunder section 116 7[; and] \n8[(f)   shall be acco","quote_sha256":"e31263f64cee7f94d42543699c7619d0041a9c482d447d2908d938e9f7f69b8e","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-54b29e6f4002067d4083","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":559170,"character_end":559181,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":559000,"character_end":559411,"quote":"\n4[(d)  shall be accompanied with evidence of payment of due tax as \nper return of income; 5[ ] \n \n6[(e)  shall be accompanied with a wealth statement as required \nunder section 116 7[; and] \n8[(f)   shall be accompanied with a foreign income and assets \nstatement as required under section 116A.] \n \n9[(2A)  A return of income filed electronically on the web or any magnetic \nmedia or any other computer readab","quote_sha256":"df746547fb46a280a5817b087cec75f13b909d4e90be92cd43aeb889a81ad6f8","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a3899b083ef7fcab7af1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":587192,"character_end":587512,"quote":"2[116A.   Foreign income and assets statement.– (1) Every resident taxpayer \nbeing an individual having foreign income of not less than ten thousand United  \nStates dollars or having foreign assets with a value of  not less than one hundred \nthousand United States dollars shall furnish a statement, hereinafter referred","quote_sha256":"5317ff6f1cd8141705948dc6ab9ac53a605e11deec530aad6f670bcba5686a09","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-116a-587192","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":559283,"character_end":559295,"quote":"section 116A","quote_sha256":"0f36f4bb6d6f3db61ac76e73cdbe2c40946df1db682b53615bc11b9ea304b5f5","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":559113,"character_end":559525,"quote":"e accompanied with a wealth statement as required \nunder section 116 7[; and] \n8[(f)   shall be accompanied with a foreign income and assets \nstatement as required under section 116A.] \n \n9[(2A)  A return of income filed electronically on the web or any magnetic \nmedia or any other computer readable media as may be specified by the Board \nshall also be deemed to be a return for the purpose of sub-section (1);","quote_sha256":"fe8bacf9451c3ba47a9b7095ba81b2048394c3217d87bd90d1d1df09e956f83a","reader_fragment":"p-r-2b2ba404-558400-560000-2c77110c6fb780bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-558400-560000-2c77110c6fb780bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3156a0dc8401e381dddf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":566433,"character_end":566444,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":566263,"character_end":566674,"quote":"vision of return was sought; or \n \n(b) \ntaxable income declared is more than or the loss declared \nis less than the income or loss, as the case may be, determined under \nsection 120] 3[: \n \n“Provided also that the Commissioner shall grant approval in \ncase of a bonafide omission or wrong statement.] \n \n4[(6A) If a taxpayer 5[files]  a revised return voluntarily along with deposit of \nthe amount of tax short ","quote_sha256":"cc51a987e238dddab4bf687f4970b2e3327ca50ea8f4d73f944957dff28d9a47","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3c192edd2e23a3dafc51","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567075,"character_end":567086,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":566905,"character_end":567316,"quote":"d that in case the taxpayer 6[deposits] the amount of tax as \npointed out by the Commissioner during the audit or before the issuance of \nnotice under sub-section (9) of section 122, he shall deposit the amount of \ntax sought to be evaded, the default surcharge and twenty-five per cent of \nthe penalties leviable under the Ordinance along with the revised return: \n \n                                           ","quote_sha256":"abc86e4140de0800b08dcc7c1781e876b2da4d9fa493186b10c729c49364c322","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e574e9d9f43889f35fb3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567961,"character_end":567972,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567791,"character_end":568202,"quote":"__________________________ \n \n230 \n \nProvided further that in case the taxpayer 1[revises] the return after \nthe issuance of a show cause notice under sub-section (9) of section 122, \nhe shall deposit the amount of tax sought to be evaded, default surcharge \nand fifty per cent of the leviable penalties under the Ordinance along with \nthe revised return and thereafter, the show cause notice shall stand abated","quote_sha256":"352b81bd2a44d3e3ec51470170108b6029286b4594f7646bb03915497910fde9","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2a7ad67fbb622bd65fd7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568697,"character_end":568708,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568527,"character_end":568938,"quote":"nt utilized by the taxpayer for business transactions.  \n  \n(2)  Business bank account shall be declared through original or modified \nregistration form prescribed under section 181.] \n                                            \n1 The words “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Fina","quote_sha256":"8dbf5e63a30be2379b5fa017ccacccf359979f82d37c1244185df7637e3b4768","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-080fb113fd15232d567e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568427,"character_end":568747,"quote":"3[114A. Business bank account.— (1) Every taxpayer shall declare to the \nCommissioner the bank account utilized by the taxpayer for business transactions.  \n  \n(2)  Business bank account shall be declared through original or modified \nregistration form prescribed under section 181.] \n                                   ","quote_sha256":"3092159f1557e65e3a00495e2062fb4cfb1060ad4f45fba482ac9905db55b920","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114a-568427","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568832,"character_end":568844,"quote":"section 114A","quote_sha256":"d633d1c8d45bd1bdf17622b64ab621818521104968acc4dd3ee6c04b0bddf4e3","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568662,"character_end":569074,"quote":"registration form prescribed under section 181.] \n                                            \n1 The words “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Finance Act, 2021. The substituted section read as follows: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, the following persons","quote_sha256":"8b9a490cfc45dc02723fbfb8f484963dd2ab377cf2cfdcb5ab1d216b529ae4cc","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a66d0bf78bf43760bdf1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568427,"character_end":568747,"quote":"3[114A. Business bank account.— (1) Every taxpayer shall declare to the \nCommissioner the bank account utilized by the taxpayer for business transactions.  \n  \n(2)  Business bank account shall be declared through original or modified \nregistration form prescribed under section 181.] \n                                   ","quote_sha256":"3092159f1557e65e3a00495e2062fb4cfb1060ad4f45fba482ac9905db55b920","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114a-568427","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568902,"character_end":568914,"quote":"Section 114A","quote_sha256":"148921c085b8a2b38252d3f1b0dba5d7e146b0dc2a1818d6e26a542140719eef","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568732,"character_end":569144,"quote":"                        \n1 The words “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Finance Act, 2021. The substituted section read as follows: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, the following persons shall furnish a profile,  \nnamely:- \n(a) every person applying for re","quote_sha256":"fb995f754768a8bfe5c907274a7ab63d5e75b430fb8f81f25fe9d879280acaee","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b92a674d25d44ea68cf4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":569161,"character_end":569172,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568991,"character_end":569402,"quote":"s: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, the following persons shall furnish a profile,  \nnamely:- \n(a) every person applying for registration under section 181; \n(b) every person deriving income chargeable to tax under the head, “Income from \nbusiness”; \n(c) every person whose income is subject to final taxation; \n(d) any non-profit organization as defined in clause (36) of section 2; \n","quote_sha256":"d27e9bc092678c05f64f4b55e9fb6ff2aa05062d0d23d163404d0e16a7470250","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-472e305746ab21031cbb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":569390,"character_end":569399,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":569220,"character_end":569629,"quote":"o tax under the head, “Income from \nbusiness”; \n(c) every person whose income is subject to final taxation; \n(d) any non-profit organization as defined in clause (36) of section 2; \n(e) any trust or welfare institution; or \n(f) \nany other person prescribed by the Board. \n(2) \nA taxpayer’s profile- \n(a) \nshall be in the prescribed form and shall be accompanied by such annexures, \nstatements or documents as ","quote_sha256":"ff952c34e60e47844c6b65f201cef60c0be69e27b4662c436b4b00d26fecee29","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4d863661bdda0ef9d177","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"172","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":902658,"character_end":902682,"quote":"172.  Representatives.— ","quote_sha256":"a1b4db12c26108daaf7338c82f8ec99e23ba6a143843b55fda8a76ad500312ac","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570082,"character_end":570093,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":569912,"character_end":570323,"quote":"ypes of businesses; and \n(v) \nsuch other information as may be prescribed; \n(c) \nshall be signed by the person being an individual, or the person’s representative \nwhere section 172 applies; and \n(d) \nshall be filed electronically on the web prescribed by the Board. \n \n(3) \nA taxpayer’s profile shall be furnished,- \n(a) \non or before the 31st day of December, 2020 in case of a person registered \nunder sectio","quote_sha256":"f5a9146842fa789587df705a5e673a93ab55af144f1b09d2bd03bbed161d677c","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-eec21120d32b7f44b418","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570317,"character_end":570328,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570147,"character_end":570558,"quote":"he web prescribed by the Board. \n \n(3) \nA taxpayer’s profile shall be furnished,- \n(a) \non or before the 31st day of December, 2020 in case of a person registered \nunder section 181 before the 30th day of September, 2020; and \n(b) \nwithin ninety days registration in case of a person not registered under section \n181 before the 30th day of September, 2020. \n(4) \nA taxpayer’s profile shall be updated within ni","quote_sha256":"4e5f645e34fabd1f406efbd9087a9d81101e4975b21cde3de71cb07b5dc0da7b","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cd9b28027eda1f898f37","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570452,"character_end":570464,"quote":"section \n181","quote_sha256":"c76cb85448dd56d87435bc4ab640e4f5a087e5161c6beb419f59f71d1587a84f","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570282,"character_end":570677,"quote":"case of a person registered \nunder section 181 before the 30th day of September, 2020; and \n(b) \nwithin ninety days registration in case of a person not registered under section \n181 before the 30th day of September, 2020. \n(4) \nA taxpayer’s profile shall be updated within ninety days of change in any of the relevant \nparticulars of information as mentioned in clause (b) of sub-section (2).] ","quote_sha256":"519b2cf32f516156d86403ecc11847be21efb25ddf7da5349629c03989d72f42","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fb3bbe096c823a8f60a1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572245,"character_end":572256,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572075,"character_end":572486,"quote":" No person shall be included in the general order under sub-section (1) \nunless following conditions have been met with, namely:– \n  \n(a) notice under sub-section (4) of section 114 has been issued; \n(b) date of compliance of the notice under sub-section (4) of section 114 \nhas elapsed; and  \n(c) \nthe person has not filed the return. \n  \n(5) \nThe action under this section shall not preclude any other action ","quote_sha256":"98856903a4cf2133fc772f31cdf51cd42e6572cf83bcdb0840d2c9f6b3fdfdf9","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cef0caf1e0e9ff276685","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572337,"character_end":572348,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572167,"character_end":572578,"quote":"nditions have been met with, namely:– \n  \n(a) notice under sub-section (4) of section 114 has been issued; \n(b) date of compliance of the notice under sub-section (4) of section 114 \nhas elapsed; and  \n(c) \nthe person has not filed the return. \n  \n(5) \nThe action under this section shall not preclude any other action \nprovided under the provisions of the Ordinance.] \n \n4[114C. Restriction on economic transac","quote_sha256":"14cc52bb23575194e9398c7f32eea168419ba5ae991533dc8a3e8897c8521c95","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-33841b4e4d2c49606729","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570747,"character_end":571067,"quote":"1[114B. Powers to enforce filing of returns.— (1) Notwithstanding anything \ncontained in any other law for the time being in force, the Board shall have the \npowers to issue income tax general order in respect of persons who are not \nappearing on active taxpayers’ list but are liable to file return under the provisions","quote_sha256":"6856ea240ab9489f776228f199283533e505f39d373c62639b0bd363304e1685","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114b-570747","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572741,"character_end":572753,"quote":"section 114B","quote_sha256":"73f3becf54bc12a2040c5dd992548c8b60429142350a38705e72e1854d568e16","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572571,"character_end":572957,"quote":"transactions by certain persons. — (1) \nNotwithstanding anything contained in any law for the time being in force, —  \n                                            \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"b77aeccd111cd511eb7aca252660adc620878e7027f2d5880a6c3c350ac6b604","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1a2c5515078e17622d67","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572539,"character_end":572859,"quote":"4[114C. Restriction on economic transactions by certain persons. — (1) \nNotwithstanding anything contained in any law for the time being in force, —  \n                                            \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substitu","quote_sha256":"687d17815c24ee5b9a5a90c0f3798ee5af092b620de1637dcc7588df2aead1dc","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114c-572539","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572913,"character_end":572925,"quote":"Section 114C","quote_sha256":"57289c92ed3906cc9a426af5ee2259505c25c9c2f178294fd3a310dc2d496192","reader_fragment":"p-r-2b2ba404-572800-574400-4427f5cba986552b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-572800-574400-4427f5cba986552b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572743,"character_end":572957,"quote":"ction 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"bf87a2d728458b7dbd56eeaf51e99e1e17736fb60f56e0482f35191a2c6c1e2b","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4a91e223a70416bf61f6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":574530,"character_end":574541,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-574400-576000-fc4d0c930b859fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-574400-576000-fc4d0c930b859fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":574360,"character_end":574771,"quote":"enditure statement filed by the \nperson and sufficient resources mentioned in sub-section (5), shall not be \nconstrued as nature and source of income for the purposes of section 111.  \n \n(4) \nFor the purposes of this section, –  \n \n(a) \n“eligible person” shall mean a person who has filed –  \n \n(i) \na return of income for the tax year immediately preceding \nthe year of transaction mentioned in sub-section (1)","quote_sha256":"909485ea7739fecc6ed2ea3287498a4172dfd895045b80d7dd0e261202d17d35","reader_fragment":"p-r-2b2ba404-572800-574400-4427f5cba986552b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-572800-574400-4427f5cba986552b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-42f590c408a3af2a8218","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577954,"character_end":577965,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577784,"character_end":578195,"quote":"ns shall not be required to furnish a return of \nincome for a tax year solely by reason of 2[sub-clause (iii)3[, (iv),(v) and (vi)]] of \nclause (b) of sub-section (1) of section 114 – \n \n \n(a) \nA widow; \n \n(b) \nan orphan below the age of twenty-five years; \n \n(c) \na disabled person; or \n \n(d) \nin the case of ownership of immovable property, a non-resident \nperson. \n \n \n \n4[  ] \n \n \n5[  ] \n \n6[  ] \n \n7[  ] \n ","quote_sha256":"17e1dc3ee1423f9f6f7f48022b3519dfd868849a74ab295e895a7c3a87c8af96","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-97ad9fe3ef96a8944b2b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578395,"character_end":578406,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578225,"character_end":578636,"quote":"             \nof such taxpayer, in prescribed form, the same shall, for the purposes of this Ordinance, be treated \nas a return of income furnished by the taxpayer under section 114: \nProvided that where salary income, for the tax year is five hundred thousand \nrupees or more, the taxpayer shall file return of income electronically in the prescribed \nform and it shall be accompanied by the proof of deduction","quote_sha256":"aae9f7e7bc8594c3109fc06db970761e8d629a8b18f33bcaa1c2388856cb675a","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e8cc9e2b7bdbcd40b128","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578695,"character_end":578706,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578525,"character_end":578936,"quote":"e return of income electronically in the prescribed \nform and it shall be accompanied by the proof of deduction or payment of tax and wealth \nstatement as required under section 116.” \n1 Sub-section (2) omitted by the Finance Act, 2004. Omitted sub-section (2) read as follows:  \n \n \n“(2) \nClause (b) of sub-section (1) shall not apply to a person whose declared income for the \ntax year, or whose last declared","quote_sha256":"64fcc4a7faa5dfcb2bd1b1b151df47d3fa05c62de5de5eb59f33b565e21cad06","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a77ede418d80d6cdff10","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579432,"character_end":579443,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579262,"character_end":579673,"quote":"not obliged to furnish a return for a tax year because all the person’s income is subject \nto final taxation under sections 5, 6, 7, 148, 151 and 152, sub-section (3) of section 153, sections 154, 156 \nand 156A, sub-section (3) of section 233 or sub-section (3) of section 234A shall furnish to the Commissioner \na statement showing such particulars relating to the person’s income for the tax year in such form","quote_sha256":"8cecc2d346ed144ed605f21a260a18044fe17c2b05124ba95843d468272f2dcd","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8234649620fd69789695","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579493,"character_end":579504,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579323,"character_end":579734,"quote":"e person’s income is subject \nto final taxation under sections 5, 6, 7, 148, 151 and 152, sub-section (3) of section 153, sections 154, 156 \nand 156A, sub-section (3) of section 233 or sub-section (3) of section 234A shall furnish to the Commissioner \na statement showing such particulars relating to the person’s income for the tax year in such form and verified \nin such manner as may be prescribed. \n5Sub-sec","quote_sha256":"6b1abcab44f1ee13ea04a2fe79553ed3e946b49141f32491da10865b98ed640f","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-48a41fa97fa27a609ef1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579527,"character_end":579539,"quote":"section 234A","quote_sha256":"e42dc07064702e73b2b7e4b0a467eb5d1dde27b0026fc58dba190b7cc242fca8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579357,"character_end":579769,"quote":"inal taxation under sections 5, 6, 7, 148, 151 and 152, sub-section (3) of section 153, sections 154, 156 \nand 156A, sub-section (3) of section 233 or sub-section (3) of section 234A shall furnish to the Commissioner \na statement showing such particulars relating to the person’s income for the tax year in such form and verified \nin such manner as may be prescribed. \n5Sub-section(4A) omitted through Finance Ac","quote_sha256":"3874d7f27eb85fd033a9e97284babc28443e6b45272f8177cb007be7a93298b8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9542e3d1e3a718083779","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584299,"character_end":584310,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584129,"character_end":584540,"quote":"ised wealth statement,] 11[under intimation to the Commissioner in the \nprescribed form and manner,]at any time before 12[the receipt of notice under sub-\nsection (9) of section 122, for the tax year to which it relates13[:] \n \n                                            \n1Inserted by the Finance Act, 2011. \n2The words and comma “whose last declared or assessed income or the declared income for the year, \nis","quote_sha256":"3984211be507402847050a3c43e58c8095216b8acdc2d00e4c6c2ca7ad85d738","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5ed01027383097de9e85","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585247,"character_end":585260,"quote":"section \n122C","quote_sha256":"7d4f4e781596182f8468a725c77bcea4b1b9eb802e86d6900a7d0fe8a8d5a783","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585077,"character_end":585490,"quote":"bstituted by the Finance Act, 2011. The substituted sub-section (2A) read as \nfollows: \n“(2A) Where a person files a return in response to a provisional assessment under section \n122C, he shall furnish a wealth statement for that year along with that return and such wealth \nstatement shall be accompanied by a wealth reconciliation statement and an explanation of sources \nof acquisition of assets specified ther","quote_sha256":"5ebf542164200e091fa8ea3eba62d0b9f89bfebed203901afd6fc7c5cbbacbb6","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-483cafe844bc76610ab8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585719,"character_end":585731,"quote":"section 122C","quote_sha256":"c58a6ef45f2ead5be24ee9979100358989211f815503d68e1aefde329cab3a7e","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585549,"character_end":585961,"quote":"d section is read as under \n“(2A)  “Where a person, being an individual or an association of persons, files a return in response to \na provisional assessment order under section 122C, such return shall be accompanied by wealth \nstatement along with a wealth reconciliation statement and an explanation of source of acquisition \nof assets specified therein in the case of an individual and wealth statements of al","quote_sha256":"66d643045a61a8a9ebdf9080a7d4d5aec60ef712afed8354bf42fa22f1f7caf2","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63860635f2924b888d83","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586445,"character_end":586456,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586275,"character_end":586617,"quote":"ough Finance Act, 2020 dated 30th June, 2020 \n12The expression “an assessment, for the tax year to which it relates, is made under sub-section (1) \nor sub-section (4) of section 122”substituted by the Finance Act, 2017. \n13Full stop substituted by colon and provision and explanation inserted through Finance Act, 2020 \ndated 30th June, 2020 ","quote_sha256":"67232ad579b3f14fc9fb88e909061e958f64199b2a2676c7c87f6ee03ea98c5c","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dc4964e385fd142a9b1d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589336,"character_end":589347,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589166,"character_end":589508,"quote":"d 30th June 2020 omitted sub-section read \nas follows; \n(4) Every person (other than a company5 [or an association of persons])filing statement under \nsub-section (4) of section 115, falling under final tax regime (FTR) 6 [ ] shall file a wealth statement \nalong with reconciliation of wealth statement.] \n2 Inserted by the Finance Act 2018. ","quote_sha256":"31f7de8d5593044281816b7bfb0627114082451470412f5e03eed9cc66ab282b","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-26e6ae04e7bee3c0f519","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590168,"character_end":590179,"quote":"Section 120","quote_sha256":"2125194ea5fe7dda35856fe48afadc8a345fbec084a6e5b08726b8de1c299f5a","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589998,"character_end":590409,"quote":"d in the notice. \n \n \n(4) \nA return furnished under this section shall be treated for all purposes \nof this Ordinance as a return of income, including the application of Section 120. \n \n118. Method of furnishing returns and other documents. — (1) A return of \nincome under section 114, 1[  ] 2[  ] 3[,] a wealth statement under section 116 4[or a \nforeign income and assets statement under 116A,  if applicable]","quote_sha256":"61e940e0730c435c6bc0ed8b79e941213041c26ee35d917dfe2120fbd9ecbae3","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d71b21221bb424797889","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590271,"character_end":590282,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590101,"character_end":590512,"quote":"this Ordinance as a return of income, including the application of Section 120. \n \n118. Method of furnishing returns and other documents. — (1) A return of \nincome under section 114, 1[  ] 2[  ] 3[,] a wealth statement under section 116 4[or a \nforeign income and assets statement under 116A,  if applicable] shall be furnished \nin the prescribed manner. \n \n \n(2) \nA return of income 5[under section 114 6[  ] ]","quote_sha256":"f638ebad4450544ef9f6ab534607e1a99125a85d46f40500723ebe1ed97e98d2","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c5fe8e934db617892b07","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590326,"character_end":590337,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590156,"character_end":590567,"quote":"lication of Section 120. \n \n118. Method of furnishing returns and other documents. — (1) A return of \nincome under section 114, 1[  ] 2[  ] 3[,] a wealth statement under section 116 4[or a \nforeign income and assets statement under 116A,  if applicable] shall be furnished \nin the prescribed manner. \n \n \n(2) \nA return of income 5[under section 114 6[  ] ] of a company shall be \nfurnished — \n \n(a) \nin the case","quote_sha256":"1358e4f3038ddd954c95d6c693ec96f67106d215542aa4cd9f5219114306c6b3","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f7293416e18672a54408","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590493,"character_end":590504,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590323,"character_end":590734,"quote":"er section 116 4[or a \nforeign income and assets statement under 116A,  if applicable] shall be furnished \nin the prescribed manner. \n \n \n(2) \nA return of income 5[under section 114 6[  ] ] of a company shall be \nfurnished — \n \n(a) \nin the case of a company with a tax year ending any time \nbetween the first day of January and the thirtieth day of June, \non or before the thirty-first day of December next foll","quote_sha256":"86279602085b674ae3a577654569c81c92c26e724d98296fe0017d36c959c37f","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-84aff7a936d518daba66","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591216,"character_end":591227,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591046,"character_end":591457,"quote":"e return of income electronically in the prescribed \nform and it shall be accompanied by the proof of deduction or payment of tax and \nwealth statement as required under section 116 8[or a foreign income and assets \nstatement under 116A, if applicable”] ] 9[:]  \n \n                                            \n1The words, figure and comma “an employer’s certificate under section 115,” omitted by the Finance \nA","quote_sha256":"2198fd6ad15ebd73230b0c1c8ce59aecce485f423577cf281659446e367508d3","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-100dc472c3204655807a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591418,"character_end":591429,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591248,"character_end":591659,"quote":"e and assets \nstatement under 116A, if applicable”] ] 9[:]  \n \n                                            \n1The words, figure and comma “an employer’s certificate under section 115,” omitted by the Finance \nAct, 2013.  \n2The expressions “ a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 I","quote_sha256":"b4d950f0c3b7194ed499339d12314459677e463b9981a7011b1e38e7d9425ff1","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1d4b2ae8a1f4af44ce14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591534,"character_end":591545,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591364,"character_end":591775,"quote":"ds, figure and comma “an employer’s certificate under section 115,” omitted by the Finance \nAct, 2013.  \n2The expressions “ a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required u","quote_sha256":"23bc32b5d4498c6c2b93d7ea05a6186cd87d5ddd4a72953703b4c695b96b729f","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-396c9e4ef1c30e5ce7e8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591799,"character_end":591810,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591629,"character_end":591972,"quote":"ted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Finance Act, 2015 ","quote_sha256":"76331cc7e94afa5b6af6f5cc56fb558587168ff44eea0e3dcc9f9d68a9622de4","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1509902850196a92d180","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593056,"character_end":593067,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":592886,"character_end":593297,"quote":" in the \nnotice requiring the person to furnish such statement or, where the person is \nrequired to furnish the wealth statement for a tax year under sub-section (2) of \nsection 116, by the due date for furnishing the return of income for that year. \n \n                                            \n1Substituted by Finance Act, 2015 \n2Inserted by the S.R.O. 791(I)/2015 dated 10.08.2015. \n “ *Notification \nIn ex","quote_sha256":"7f6b1fd727ec84c8282f32caad7f23c2e2d2b18a8c91992ee84bf0ebbc256507","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-de00ee9e9a9a8961edb2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594019,"character_end":594030,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593849,"character_end":594260,"quote":"d as follows: \n“(3) \nA return of income for any person (other than a company), an employer certificate of an \nindividual or a statement required under sub-section (4) of section 115 shall be furnished on or before \nthe thirtieth day of September next following the end of the tax year to which the return, certificate or \nstatement relates.” \n4The words and comma “an Annual Statement of deduction of income tax","quote_sha256":"a935640388668f04d83ac31883126f64ba1f9263eafa206f9253784c0abf63e2","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b0278cec643d2f76350b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594419,"character_end":594430,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594249,"character_end":594660,"quote":" income tax from salary, filed by the \nemployer of an individual” omitted by the Finance Act, 2013.  \n5 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n6Clause (a) substituted by the Finance Act, 2013. The substituted clause (a) read as follows:  \n“(a)  \nin the case of an Annual statement of deduction of income tax from ","quote_sha256":"f05ced3f6227a839948a5f401a797ca4d0e862e75d1b1c5180d85715bc7ba583","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7963747ef905c6f2077f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594826,"character_end":594837,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594656,"character_end":595067,"quote":"rom salary, filed by the \nemployer of an individual, return of income through e-portal in the case of a salaried \nperson or a statement required under sub-section (4) of section 115, on or before the \n31st day of August next following the end of the tax year to which the return, Annual \nStatement of deduction of income tax from salary, filed by the employer or statement \nrelates.” \n7 The expression “a statem","quote_sha256":"f0a9507ca6476633aa6c8a56c14c01ba34564f207b5160a45aadca3c801faf88","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ae493256e97f2dffaa84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595105,"character_end":595116,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594935,"character_end":595254,"quote":" Annual \nStatement of deduction of income tax from salary, filed by the employer or statement \nrelates.” \n7 The expression “a statement required under sub-section (4) of section 115 or” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n8The expression “31stday of August” substituted through Finance Act, 2019. ","quote_sha256":"857ae1ac9309c959c11d9c61401f43628e5fa44e8f405c5aa0cda58733b20007","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-232ee2f20379733a783e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595390,"character_end":595401,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595256,"character_end":595631,"quote":"\f\nChapter X – Procedure__________________________________ \n \n240 \n \n \n(5) \nA return required to be furnished by a notice issued under section 117 \nshall be furnished by the due date specified in the notice. \n \n \n(6) \nWhere a taxpayer is not borne on the National Tax Number Register \nand fails to file an application in the prescribed form and manner with the taxpayer’s \nret","quote_sha256":"3486a3cab817d7add7350eec5c361d44eeaff20b7964e27223a12f37ed37322d","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ad40e1f87f78cdcad57d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595882,"character_end":595893,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595712,"character_end":596123,"quote":"rnished \nunder this section. \n \n119. Extension of time for furnishing returns and other documents.— (1)  A \nperson required to furnish — \n \n(a) \na return of income under section 114 or 117; \n \n \n \n4[  ] \n \n5[  ]  \n \n(d) \na wealth statement under section 116, \n \nmay apply, in writing, to the Commissioner for an extension of time to furnish the \nreturn, 6[  ] or statement, as the case may be. \n \n \n(2) \nAn appl","quote_sha256":"b992926bf98c168bc4922d036c157fd16d394d84feba1a25a42c353c47acb33b","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3d1425188fe366d6a4fb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595958,"character_end":595969,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595788,"character_end":596199,"quote":"s and other documents.— (1)  A \nperson required to furnish — \n \n(a) \na return of income under section 114 or 117; \n \n \n \n4[  ] \n \n5[  ]  \n \n(d) \na wealth statement under section 116, \n \nmay apply, in writing, to the Commissioner for an extension of time to furnish the \nreturn, 6[  ] or statement, as the case may be. \n \n \n(2) \nAn application under sub-section (1) shall be made by the due date \nfor furnishing ","quote_sha256":"d83c0e8fb48dd31bde0ce903259cbe7461e0448259ff7800fb3cd7f21b845b66","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b2bfae1222e08e062215","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597010,"character_end":597021,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596840,"character_end":597251,"quote":"ificate” omitted by the Finance Act, 2013. \n4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan employer’s certificate under section 115;” \n5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows:” (c) a statement required under sub-section (4) of section 115; or”. \n6The word and comma “certificate,” omitted by the ","quote_sha256":"534cb2a0ee97f7038d7fad4d173589de6c416fc301d2f805810bd787c074000a","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8a17713ab55dc8ec9cf4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597182,"character_end":597193,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597012,"character_end":597423,"quote":"ction 115;” \n5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows:” (c) a statement required under sub-section (4) of section 115; or”. \n6The word and comma “certificate,” omitted by the Finance Act, 2013. \n7The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n8The word “wealth” omitted by the Finance Act, 2002 \n9The words and c","quote_sha256":"1c5bbcb59393578028d63aa2872c232a896ab39a511d0439529d7626e6ec103b","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-52f8b22e5d5da269cb44","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598638,"character_end":598650,"quote":"section \n205","quote_sha256":"f2cb97458bdf43d51d32ba5e52f1c0bd8a81df3cababbe85f63368104490ec67","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598468,"character_end":598880,"quote":" of time.] \n \n \n6[  ] \n \n(6) \nAn extension of time granted under sub-section (3) shall not 7[, for the \npurpose of charge of 8[default surcharge]under sub-section (1) of section \n205,]change the due date for payment of income tax under section 137. \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Substituted for the word “notice” by the Finance Act, 2002 \n2The word and comma “certificate,","quote_sha256":"7c393034519a07712d018dd176b55e32b18aaea404a0ce3a6eb38dcb39371e28","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7da4271afd72492f7ae2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598704,"character_end":598715,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598534,"character_end":598945,"quote":"ub-section (3) shall not 7[, for the \npurpose of charge of 8[default surcharge]under sub-section (1) of section \n205,]change the due date for payment of income tax under section 137. \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Substituted for the word “notice” by the Finance Act, 2002 \n2The word and comma “certificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted b","quote_sha256":"f48686ba3dd5ebb36a4c4048bdbe354eff6bbab15ba964b166848f3972465ef1","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c9cd82513055671da5fc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599941,"character_end":599952,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599771,"character_end":600182,"quote":"\n \n242 \n \nPART II \nASSESSMENTS \n1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, and the tax due thereon 2[equal to \nthe respective amounts ","quote_sha256":"eea41832304c131854f96f637564c26f0e837d5e46979c7fbd26df922ce2a138","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-829fb84738caa01fe7aa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601110,"character_end":601121,"quote":"Section 120","quote_sha256":"2125194ea5fe7dda35856fe48afadc8a345fbec084a6e5b08726b8de1c299f5a","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":600940,"character_end":601351,"quote":"\n(i) \nthe adjusted amount under sub-section (2A) shall be construed \nto be the tax payable and due under clause (a); and  \n                                            \n1 Section 120 substituted by the Finance Act, 2003. The substituted section 120 read as follows:  \n“120. Assessments.- Where a taxpayer has furnished a return of income (other than a revised return \nunder sub-section (6) of section 114) for a ","quote_sha256":"c870f3e788e4b84a2d60de161d5dc5c6f0c9af7aecea39c50121ff2b3d9ea671","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f9aabbc341b3519fbd74","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601176,"character_end":601187,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601006,"character_end":601417,"quote":"d \nto be the tax payable and due under clause (a); and  \n                                            \n1 Section 120 substituted by the Finance Act, 2003. The substituted section 120 read as follows:  \n“120. Assessments.- Where a taxpayer has furnished a return of income (other than a revised return \nunder sub-section (6) of section 114) for a tax year ending on or after the 1st day of July, 2002, – \n(a) \nthe","quote_sha256":"612af47144037c81cac65f2eddeb8fdbb42ac78243a868283d2b96a03dc2c9b8","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-afd2ea6f3b98034245e1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601332,"character_end":601343,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601162,"character_end":601573,"quote":"e substituted section 120 read as follows:  \n“120. Assessments.- Where a taxpayer has furnished a return of income (other than a revised return \nunder sub-section (6) of section 114) for a tax year ending on or after the 1st day of July, 2002, – \n(a) \nthe Commissioner shall be taken to have made an assessment of the taxable \nincome of the taxpayer for the year and the tax due thereon, equal to those \nrespect","quote_sha256":"f922db2a5120fb58e53f4f81eb1c9225918c3fa09257e2a0e0122a732f5201f6","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a8d61f3e7cd33a6778b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602908,"character_end":602919,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602738,"character_end":603149,"quote":" purposes of clause (b).] \n \n1[(1A) Notwithstanding the provisions of sub-section (1), the Commissioner \nmay 2[conduct audit of the income tax affairs of a person] under section 177 and \nall the provisions of that section shall apply accordingly.] \n \n \n(2)  \nA return of income shall be taken to be complete if it is in accordance \nwith the provisions of sub-section (2) of section 114. \n \n \n3[(2A) A return of ","quote_sha256":"bcbb8ec78588b3968bf9938f7bf49cec84cd235fe624d8fd01c667d09e2ba83a","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8a801306ab8a9bc0a33b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":603112,"character_end":603123,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602942,"character_end":603353,"quote":"s of that section shall apply accordingly.] \n \n \n(2)  \nA return of income shall be taken to be complete if it is in accordance \nwith the provisions of sub-section (2) of section 114. \n \n \n3[(2A) A return of income furnished under sub-section (2) of section 114 shall \nbe processed through automated system to arrive at correct amounts of total \nincome, taxable income and tax payable by making adjustments for- ","quote_sha256":"d0631e7a91bbd22e231ff3bc7e764a53a96ab7333c7505c8fdf7f79dd62ba107","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-76afebad519841adc7ec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":603191,"character_end":603202,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":603021,"character_end":603432,"quote":" be taken to be complete if it is in accordance \nwith the provisions of sub-section (2) of section 114. \n \n \n3[(2A) A return of income furnished under sub-section (2) of section 114 shall \nbe processed through automated system to arrive at correct amounts of total \nincome, taxable income and tax payable by making adjustments for-  \n \n \n(i) \nany arithmetical error in the return; \n \n(ii) \nany incorrect claim, ","quote_sha256":"faeab0216801575198ac56659ada3d8de9edc7b676a79a3fd60879f751050e97","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9e41e165a9ebb2881192","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983560,"character_end":983880,"quote":"3[182A. Return not filed within due date. — (1) Notwithstanding anything \ncontained in this Ordinance, where a person fails to file a return of income under \nsection 114 by the due date as specified in section 118 or by the date as extended \nby the Board under section 214A or extended by the Commissioner under section ","quote_sha256":"d82718ff6999348964992fd145dac15a5098dc41d9d57b29e4bbd47fe02f39bd","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182a-983560","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":603727,"character_end":603739,"quote":"section 182A","quote_sha256":"1302226f9221023e5776d0aa47054616805d7b5050c09792ac436655c7b8a7b9","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":603557,"character_end":603969,"quote":"ance or tax credit under \nParts VIII, IX and X respectively of Chapter III; and \n \n(iv) \ndisallowance of carry forward of any loss under clause (b) of sub-\nsection (I)of section 182A:  \n \n \n \nProvided that no such adjustments shall be made unless a \nsystem generated notice is given to the taxpayer specifying the \nadjustments intended to be made: \n \n \n \n \nProvided further that the response received from the ta","quote_sha256":"fdae61dcb1ae41c6f7422537caee427c8fdba1aa3d0308669891f5161933e842","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7cda4d539f575f554669","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607464,"character_end":607473,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607294,"character_end":607506,"quote":"ddition was made through Income Tax (Amendment) Ordinance, 2021. \n2The words “end of the financial year in which return was furnished”  the Finance Act, 2012. \n3 New sub-section 7 added through Finance Act, 2020 ","quote_sha256":"f2dc3f0f22c0ec7a2a9c177b6a4e9714fa7954cdf8005c415307c6c9347c3b71","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f5fe6bf627a070e72960","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608017,"character_end":608028,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607847,"character_end":608258,"quote":"ken under this Ordinance in respect of such \ndeclaration. \n \n \n(2) \nNotwithstanding anything contained in any other law, for the time \nbeing in force, sub-section (3) of section 216, except the provisions of clauses (a) \nand (g) of sub-section (3) of section 216, particulars of the persons making \ndeclaration under the Assets Declaration Act, 2019 or any information received in \nany declaration made under th","quote_sha256":"5e0bde9d4ce485332e150fdc720778f31c6012f2872c38a9d5901fa3d6ec509d","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e5fe44b6b8bbe4ad5359","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608098,"character_end":608109,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607928,"character_end":608339,"quote":"ng anything contained in any other law, for the time \nbeing in force, sub-section (3) of section 216, except the provisions of clauses (a) \nand (g) of sub-section (3) of section 216, particulars of the persons making \ndeclaration under the Assets Declaration Act, 2019 or any information received in \nany declaration made under the said Act shall be confidential.] \n \n3[121. Best judgement assessment.— (1) Wher","quote_sha256":"5934d1a9379a03b8f3900ecffbcb5dbd8e047043a5fb5bc6f40777273462d0c6","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e0d462b82af5ccc3d07d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608409,"character_end":608421,"quote":"Section 120A","quote_sha256":"85383306a5414a31f03c745b6a5ed8f11f07f3734c7ad60db8c70c3efb627841","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608239,"character_end":608651,"quote":"ation made under the said Act shall be confidential.] \n \n3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investment tax in respect of undisclosed in","quote_sha256":"c34c8afc10715a44061b5e525c40ea08d249c61995481958c3458f34a02f281b","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ca793fde4c88c717706c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608468,"character_end":608480,"quote":"section 120A","quote_sha256":"f41eb6dded729545bf5bc3c0225304e1290bad0a8793b9ab58d119ca37038c24","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608298,"character_end":608710,"quote":"121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investment tax in respect of undisclosed income, representing any amount or \ninvestment made in movabl","quote_sha256":"3480e478e19f583015d94e265d631a46caa95cf4c8adb30b606b1dddfee241a7","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df44cd2feeaec4bff8a7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609439,"character_end":609450,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609269,"character_end":609680,"quote":"ncome \nunder this Ordinance. \n(4)  For the purposes of this section — \n(i) \n“undisclosed income” means any income, including any investment to be deemed \nas income under section 111 or any other deemed income, for any year or years, \nwhich was chargeable to tax but was not so charged; and \n(ii) \n“investment tax” means tax chargeable on the undisclosed income under the \nscheme under sub-section (1) and shall ","quote_sha256":"4f3a87c69e890a2e0fee567f51c3cf15aa3c5865d460e5a131134868d4971e40","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-61d504295686e264b1b7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609900,"character_end":609911,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609730,"character_end":610141,"quote":"section 2 of the Income Tax Ordinance, 2001.” \n2New Section (120B) inserted though Finance Act, 2019. \n3Section 121 substituted by the Finance Act, 2003. The substituted section 121 read as follows: \n“121. \nAssessment of persons who have not furnished a return.- (1)  Where a person \nrequired by the Commissioner through a notice] to furnish a return of income for a tax year fails to \ndo so by the due date, th","quote_sha256":"be8bee716c0af93d16282a5908cc2e14bf2b5c8d2b5e766ff681275e1b79d31f","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5fef0f26661f45ccb689","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611024,"character_end":611035,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":610854,"character_end":611265,"quote":"rocedure__________________________________ \n \n246 \n \n1[ ] \n \n2[  ] \n \n3[(ab) furnish return of income in response to notice under sub- \nsection (3) or sub-section (4) of section 114; or”;]  \n \n4[(ac) furnish return of income in response to notice under sub-section \n(3) of section 117; or] \n \n(b)  \nfurnish a return as required under section 143 or section 144; \nor \n \n \n \n(c)  \nfurnish the statement as require","quote_sha256":"9d0e530e4763dde137a6eb4466f015c5efaf66fb05316469f270d6df559cce10","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a9f230da667429de592f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611127,"character_end":611138,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":610957,"character_end":611368,"quote":"n response to notice under sub- \nsection (3) or sub-section (4) of section 114; or”;]  \n \n4[(ac) furnish return of income in response to notice under sub-section \n(3) of section 117; or] \n \n(b)  \nfurnish a return as required under section 143 or section 144; \nor \n \n \n \n(c)  \nfurnish the statement as required under section 116; or  \n \n(d)  \nproduce before the Commissioner, or 5[a special audit panel \nappointe","quote_sha256":"85eb52781db81ab2430d2aae97eb262980b3781d65f83f2e849de04d06ddcfe1","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-114bc8de5d8d5ff043b2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"143","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":737665,"character_end":737710,"quote":"143.  Non-resident ship owner or charterer.— ","quote_sha256":"a196862d179ac45b93da77d2f6982358741cfe1f1f13f335c6097a5a564149c4","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611188,"character_end":611199,"quote":"section 143","quote_sha256":"d7b74a430b1fbae34c68b9607b7b327d2a116677629d4cc859446b72bc71394c","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611018,"character_end":611429,"quote":"4) of section 114; or”;]  \n \n4[(ac) furnish return of income in response to notice under sub-section \n(3) of section 117; or] \n \n(b)  \nfurnish a return as required under section 143 or section 144; \nor \n \n \n \n(c)  \nfurnish the statement as required under section 116; or  \n \n(d)  \nproduce before the Commissioner, or 5[a special audit panel \nappointed under sub-section (11) of section 177 or]any person \nemploy","quote_sha256":"9d79c143f62dae408382d86290309469ec9459b179facff54632dbefcb4c9479","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-157510b460b8fb0e4c98","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"144","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739723,"character_end":739773,"quote":"144.  Non-resident aircraft owner or charterer. — ","quote_sha256":"d63f71d28db8c8e416d7618aeaff87609b7f347626baf50f7afdc23e2c8a3cab","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611203,"character_end":611214,"quote":"section 144","quote_sha256":"98ff86f4b50a565084f4a18818739ec8580750420582360f5fbc896e1f2820ff","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611033,"character_end":611444,"quote":"14; or”;]  \n \n4[(ac) furnish return of income in response to notice under sub-section \n(3) of section 117; or] \n \n(b)  \nfurnish a return as required under section 143 or section 144; \nor \n \n \n \n(c)  \nfurnish the statement as required under section 116; or  \n \n(d)  \nproduce before the Commissioner, or 5[a special audit panel \nappointed under sub-section (11) of section 177 or]any person \nemployed by a firm of","quote_sha256":"d3eebdc4bff704372ecb90954b7b5426a595ef7431c3ae26012eca221a778906","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b57fa87dcbacabcfe896","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611273,"character_end":611284,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611103,"character_end":611514,"quote":"der sub-section \n(3) of section 117; or] \n \n(b)  \nfurnish a return as required under section 143 or section 144; \nor \n \n \n \n(c)  \nfurnish the statement as required under section 116; or  \n \n(d)  \nproduce before the Commissioner, or 5[a special audit panel \nappointed under sub-section (11) of section 177 or]any person \nemployed by a firm of chartered accountants 6[or a firm of cost \nand management accountants","quote_sha256":"afda14a02a719e00f5bea6022d897103801a5b2afb2f35eb7594d8e2796edbad","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-022c74c4231896ed0380","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611396,"character_end":611407,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611226,"character_end":611637,"quote":"\n(c)  \nfurnish the statement as required under section 116; or  \n \n(d)  \nproduce before the Commissioner, or 5[a special audit panel \nappointed under sub-section (11) of section 177 or]any person \nemployed by a firm of chartered accountants 6[or a firm of cost \nand management accountants] under section 177, accounts, \ndocuments and records required to be maintained under section \n174, or any other relevant d","quote_sha256":"e66e3ff53c1e0fdd1a580113472f17f8f5763b2e15691da811404c400e582735","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-989e68e0842578e36acd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611522,"character_end":611533,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611352,"character_end":611763,"quote":" panel \nappointed under sub-section (11) of section 177 or]any person \nemployed by a firm of chartered accountants 6[or a firm of cost \nand management accountants] under section 177, accounts, \ndocuments and records required to be maintained under section \n174, or any other relevant document or evidence that may be \nrequired by him for the purpose of making assessment of \nincome and determination of tax due ","quote_sha256":"33103263dd298d8f4d860e460de3b4f72873767ecd809deb4b97eabdef78eccc","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e34bedbc2f4b65b55a26","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"174","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909586,"character_end":909602,"quote":"174.  Records.— ","quote_sha256":"ea43492eff1aef9edcee85388c0e4454c56cb9b83a30ab02b490699004ccc08c","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611600,"character_end":611612,"quote":"section \n174","quote_sha256":"667f7a8b862ccbb277fbe81fc036329fcf65c4c01939b180ee0ac547c395572c","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":611430,"character_end":611842,"quote":"d by a firm of chartered accountants 6[or a firm of cost \nand management accountants] under section 177, accounts, \ndocuments and records required to be maintained under section \n174, or any other relevant document or evidence that may be \nrequired by him for the purpose of making assessment of \nincome and determination of tax due thereon, \n \nthe Commissioner may, based on any available information or materia","quote_sha256":"c1e2f424c22dda114761bfd949289fffac9f8aa9399258c3e4645513bb08ecfb","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8dda8f48ce8649a0df96","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612349,"character_end":612360,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612179,"character_end":612590,"quote":" by the Finance Act, 2010. The omitted clause (a) read as follows: \n“(a)  furnish a return of income as required by a notice under sub-section (3) or sub-section (4) \nof section 114; or  \n2Clause “(aa)” omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: “(aa)  furnish a statement as required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Fina","quote_sha256":"b057a4ac088b4f1dea3e71fa561769ae9d3b56a773ec576b35a175dc0d2db3af","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ce493c9e573a15231fdb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612551,"character_end":612562,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612381,"character_end":612792,"quote":" omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: “(aa)  furnish a statement as required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance","quote_sha256":"c263ea7b464277fd5357a0f6dabb0544c997bf424506ea48cfa082083c644317","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a58fa836688e92a96750","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614029,"character_end":614040,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":613859,"character_end":614270,"quote":"ars after the end of the tax year or the income year to which it relates 3[:] \n \n4[Provided that where notice for furnishing a return of income under \nsub-section (4) of section 114 is issued in respect of one or more of the last \nten completed tax years in pursuance of proviso to sub-section (5) of section \n114 an assessment order under this section shall only be issued  within two \nyears from the end of ta","quote_sha256":"98502bc67fd1458dc302bb248b2881974d4be9a53d7bb896bbae8a70ce7002cf","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-46e46a91f5034e98b6c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614160,"character_end":614172,"quote":"section \n114","quote_sha256":"a2da25c9f16cf80779da13282bc8b84a1b95ed30bf98199b89dc83e8fa4ebad7","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":613990,"character_end":614402,"quote":"rn of income under \nsub-section (4) of section 114 is issued in respect of one or more of the last \nten completed tax years in pursuance of proviso to sub-section (5) of section \n114 an assessment order under this section shall only be issued  within two \nyears from the end of tax year in which such notice is issued.] \n \n122. Amendment of assessments.— (1) Subject to this section, the \nCommissioner may amend ","quote_sha256":"4efdb493598417285ee0715787e112ea825c8af4f752bf34731097e9eb73bb51","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ff1247ac20e0f5e66d3f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614446,"character_end":614458,"quote":"section \n120","quote_sha256":"fb69581e9a99bd65ac22de394f9151d88ec85f547c06033721143732b64f85d3","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614276,"character_end":614688,"quote":" in which such notice is issued.] \n \n122. Amendment of assessments.— (1) Subject to this section, the \nCommissioner may amend an assessment order treated as issued under section \n120 or issued under section 1215[, 6[ ] 7[or 8[ ], by making such alterations or \nadditions as the Commissioner considers necessary 9[  ].  \n \n                                            \n1 Sub-section (1A) inserted by the Finance Ac","quote_sha256":"6509687223e317dc050f67ff05dfe742bac06e10d1418be897b8abe6be28aa0a","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2c94a67cc878a067a749","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614475,"character_end":614486,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614305,"character_end":614716,"quote":"ed.] \n \n122. Amendment of assessments.— (1) Subject to this section, the \nCommissioner may amend an assessment order treated as issued under section \n120 or issued under section 1215[, 6[ ] 7[or 8[ ], by making such alterations or \nadditions as the Commissioner considers necessary 9[  ].  \n \n                                            \n1 Sub-section (1A) inserted by the Finance Act, 2024. \n2 The word “five” ","quote_sha256":"d7c96d23d7b8ae456424b93ea7b2f2619fe733accb0a6793f8c40e20e0b0bd19","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1f032c8ff2c25ad1cf3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614909,"character_end":614921,"quote":"section 122C","quote_sha256":"c58a6ef45f2ead5be24ee9979100358989211f815503d68e1aefde329cab3a7e","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614739,"character_end":615151,"quote":"nce Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  omitted by the Finance Act, 2012. \n9The words “t","quote_sha256":"2ddf2ffc3e9f8e6cbee9c0791bed315bfc300d5107c349a8953370b972be14d1","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-83ae6fca520f68d7a261","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290270,"character_end":290590,"quote":"59. \nCarry forward of capital losses.— (1)  Where a person sustains a loss for \na tax year under the head “Capital Gains” (hereinafter referred to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance A","quote_sha256":"c6f4c53da1a32382875cd86bea5591421ec535959299ff18cb2dffd88140e416","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59-290270","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615043,"character_end":615053,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614873,"character_end":615283,"quote":". \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  omitted by the Finance Act, 2012. \n9The words “to ensure that the taxpayer is liable for correct amount of tax for the tax year to which the \nassessment order relates” omitted by t","quote_sha256":"d01e4860b4759ad4c8917ceb752788ba2a155ed9e2973ba018573ecbea458070","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-78a72aab08ad0c699178","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615714,"character_end":615725,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615544,"character_end":615955,"quote":"r has issued or treated to have issued the assessment \norder to the taxpayer.] \n \n \n(3) \nWhere a taxpayer furnishes a revised return under sub-section (6) \n2[or (6A)] of section 114 — \n \n(a) \nthe Commissioner shall be treated as having made an amended \nassessment of the taxable income and tax payable thereon as \nset out in the revised return; and \n \n(b) \nthe taxpayer’s revised return shall be taken for all p","quote_sha256":"80527bd24836f83071ea74e06464db7c6895ecaad211f315ec924676dd9b4be9","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4bfbb128b1530925859f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":621020,"character_end":621031,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":620850,"character_end":621261,"quote":"or details of expenditure, \nassets and liabilities or any other information required for the purposes of audit under section177, \nor does not file wealth statement under section 116, the Commissioner may, based on any available \ninformation and to the best of Commissioner’s judgement; make an amended assessment.”  \n5Added by Finance Act, 2012. \n6 The expression “after making, or causing to be made, such enqu","quote_sha256":"af74f2366ba23bf0b0940ab61be505780483e11e99ee31683c5a24d655024eb4","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-563f67f0a16586553cb0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631455,"character_end":631775,"quote":"1[122D. Agreed assessment in certain cases.- (1) Where a taxpayer, in \nresponse to a notice under sub-section (9) of section 122, intends to settle his \ncase, he may file offer of settlement in the prescribed form before the assessment \noversight committee, hereinafter referred to as the Committee, in addition to filin","quote_sha256":"0f81f7c963fe9bd8c55d6b030a9acf66c31db393f66f28393e14c090996e2ab0","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-122d-631455","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":624182,"character_end":624194,"quote":"section 122D","quote_sha256":"0b740a9ce0addf4b02ae9bf3bf1aed50039f49f3eec386f15071a17877b1b236","reader_fragment":"p-r-2b2ba404-624000-625600-531cfda0c5f4f785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-624000-625600-531cfda0c5f4f785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":624012,"character_end":624363,"quote":"at any period during which the proceedings are adjourned on account of a stay order or \nAlternative Dispute Resolution proceedings or agreed assessment proceedings under section 122D or the \ntime taken through adjournment by the taxpayer not exceeding sixty days shall be excluded from the \ncomputation of the period specified in the first proviso.]” ","quote_sha256":"d8cd88186b59e9d90758d9281a4b4d79e34d42d260587629b6d88c2547314c14","reader_fragment":"p-r-2b2ba404-624000-625600-531cfda0c5f4f785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-624000-625600-531cfda0c5f4f785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1f83a19ab568b7627931","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631455,"character_end":631775,"quote":"1[122D. Agreed assessment in certain cases.- (1) Where a taxpayer, in \nresponse to a notice under sub-section (9) of section 122, intends to settle his \ncase, he may file offer of settlement in the prescribed form before the assessment \noversight committee, hereinafter referred to as the Committee, in addition to filin","quote_sha256":"0f81f7c963fe9bd8c55d6b030a9acf66c31db393f66f28393e14c090996e2ab0","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-122d-631455","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":624838,"character_end":624850,"quote":"section 122D","quote_sha256":"0b740a9ce0addf4b02ae9bf3bf1aed50039f49f3eec386f15071a17877b1b236","reader_fragment":"p-r-2b2ba404-624000-625600-531cfda0c5f4f785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-624000-625600-531cfda0c5f4f785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":624668,"character_end":625080,"quote":"t any period during which the proceedings are adjourned on \naccount of a stay order or Alternative Dispute Resolution proceedings or agreed \nassessment proceedings under section 122D or the time taken through adjournment by \nthe taxpayer not exceeding sixty days shall be excluded from the computation of the \nperiod specified in the first proviso.] ] \n \n1[122A. Revision by the Commissioner.—(1) The Commissione","quote_sha256":"920cfccb1325f31134055385df38eee90d487a078db5508393bdd846bf7002a8","reader_fragment":"p-r-2b2ba404-624000-625600-531cfda0c5f4f785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-624000-625600-531cfda0c5f4f785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-03108ec4217872f351af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628920,"character_end":628931,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628750,"character_end":629161,"quote":"6.2010. The substituted section “122C” read as follows: \n“122C. Provisional assessment. —  (1) Where in response to a notice under sub-section (3) or sub-section \n(4) of section 114 a person fails to furnish return of income for any tax year, the Commissioner may, based \non any available information or material and to the best of his judgment, make a provisional assessment of \nthe taxable income of the perso","quote_sha256":"e127ef129a6a685c56442dd2990f89a46b423f2a023ff866977bb012d750b970","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c8d5e65f51c21ccccab1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629788,"character_end":629799,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629618,"character_end":630029,"quote":"sub-section (2) shall not apply if return of income along with wealth \nstatement, wealth reconciliation statement and other documents required under sub-section (2A) of \nsection 116 are filed by the person for the relevant tax year during the said period of sixty days.” \n7Section 122C omitted by Finance Act 2017,the omitted section 122C is read as under: \n“122C. Provisional assessment.—  (1) Where in respons","quote_sha256":"18fc4aee0f3d484bbf629897fbbd7edbc830b35a1e741567f682db17135a40b1","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3518f82115b53afdc4a7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629944,"character_end":629956,"quote":"section 122C","quote_sha256":"c58a6ef45f2ead5be24ee9979100358989211f815503d68e1aefde329cab3a7e","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629774,"character_end":630186,"quote":"tion (2A) of \nsection 116 are filed by the person for the relevant tax year during the said period of sixty days.” \n7Section 122C omitted by Finance Act 2017,the omitted section 122C is read as under: \n“122C. Provisional assessment.—  (1) Where in response to a notice under sub-section (3) or sub-section (4) \nof section 114 a person fails to furnish return of income for any tax year, the Commissioner may, bas","quote_sha256":"7eb83e1ac55dc00a69f33d496bee06b5d6d3f7a628957e796cd6684d5cc7fc38","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a83b3e2643b2caae4c00","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":630088,"character_end":630099,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629918,"character_end":630329,"quote":"ance Act 2017,the omitted section 122C is read as under: \n“122C. Provisional assessment.—  (1) Where in response to a notice under sub-section (3) or sub-section (4) \nof section 114 a person fails to furnish return of income for any tax year, the Commissioner may, based on any \navailable information or material and to the best of his judgment, make a provisional assessment of the taxable \nincome or income of","quote_sha256":"6d85a3c61740d032235db78a120e0e134cf9d8465a49e37770bff3556fc7167e","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cf08539bf7ac535e77c5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631006,"character_end":631017,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":630836,"character_end":631247,"quote":"-section shall not apply, if— \n(a) \nreturn of income along with wealth statement, wealth reconciliation statement and other \ndocuments required under sub-section (2A) of section 116 are filed by the person being an \nindividual or an association of persons for the relevant tax year during the said period of forty-\nfive days; and \n(b) \nthe individual or an association of persons presents accounts and documents","quote_sha256":"751af625b8d49d1dccc9ef93c87e1303e417b5dd491517d2122431fa7d60920c","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ebe991e7ea626c5aa5fe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631572,"character_end":631583,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631402,"character_end":631813,"quote":"rocedure__________________________________ \n \n253 \n \n1[122D. Agreed assessment in certain cases.- (1) Where a taxpayer, in \nresponse to a notice under sub-section (9) of section 122, intends to settle his \ncase, he may file offer of settlement in the prescribed form before the assessment \noversight committee, hereinafter referred to as the Committee, in addition to filing \nreply to the Commissioner. \n(2) \nTh","quote_sha256":"ef091ec0d4f45d7a0f5cf8a63d4d6c932249f33515550a99442cb00e920575d4","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0063cc1d5fbf3e50b287","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":633120,"character_end":633131,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-632000-633600-a5c7d3a580a8423a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-632000-633600-a5c7d3a580a8423a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":632950,"character_end":633361,"quote":"of the Committee, the case \nshall be referred back to the Commissioner for decision on the basis of reply of the \ntaxpayer in response to notice under sub-section (9) of section 122 \nnotwithstanding proceedings or decision, if any, of the Committee. \n \n(5) \nThe Committee shall comprise the following income tax authorities \nhaving jurisdiction over the taxpayer, namely:- \n \n(a) the Chief Commissioner Inland R","quote_sha256":"36f5ea5962567fe61e570d2c6654b9b23c9aa42d303caf3dd6cd82d17087b6ba","reader_fragment":"p-r-2b2ba404-632000-633600-a5c7d3a580a8423a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-632000-633600-a5c7d3a580a8423a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-48efa8e172877c6e88ce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":631455,"character_end":631775,"quote":"1[122D. Agreed assessment in certain cases.- (1) Where a taxpayer, in \nresponse to a notice under sub-section (9) of section 122, intends to settle his \ncase, he may file offer of settlement in the prescribed form before the assessment \noversight committee, hereinafter referred to as the Committee, in addition to filin","quote_sha256":"0f81f7c963fe9bd8c55d6b030a9acf66c31db393f66f28393e14c090996e2ab0","reader_fragment":"p-r-2b2ba404-630400-632000-43544672368c007b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-630400-632000-43544672368c007b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-122d-631455","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":633859,"character_end":633871,"quote":"Section 122D","quote_sha256":"d54fabaecbb354a14b606f7bae17c63d8e373ec25044c9624394de68941b2fee","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":633689,"character_end":633929,"quote":"the \nsaid period of forty-five days; and  \n(b) \nif the company presents accounts and documents for conducting audit of its income tax \naffairs for that tax year.” \n1 New Section 122D inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"7a0ad2d2d480bb41bd1cd87841803d61acda1ea90159ee6e56c7f879733f2cc8","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1996851d0481b8ab23a6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634592,"character_end":634603,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634422,"character_end":634833,"quote":"impounded by any department or agency of the Federal Government \nor a Provincial Government, the Commissioner may, at any time before issuing any \nassessment order under section 121 or any amended assessment order under section \n122, issue to the person a provisional assessment order or provisional amended \nassessment order, as the case may be, for the last completed tax year of the person \ntaking into accou","quote_sha256":"62f788cc284ef5648717af2d35f4c953a0db1c4226bcd1ad27dc45c548689a0e","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-25f48e8a1d420f3d6d63","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634642,"character_end":634654,"quote":"section \n122","quote_sha256":"49672855574630a7b5fb57a95b4b67874e3ebdb25478da88743d72e7bd47f4d1","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634472,"character_end":634884,"quote":"al Government \nor a Provincial Government, the Commissioner may, at any time before issuing any \nassessment order under section 121 or any amended assessment order under section \n122, issue to the person a provisional assessment order or provisional amended \nassessment order, as the case may be, for the last completed tax year of the person \ntaking into account the concealed asset. \n \n1[(1A) Where an offshore","quote_sha256":"8295e6f6b4bf8ea38e7890d1c04e507d48429ed42a37792e57af4244430ea606","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7925e65163788652900","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":635122,"character_end":635133,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634952,"character_end":635363,"quote":"mmissioner or any department or agency of the Federal \nGovernment or a Provincial Government, the Commissioner may at any time \nbefore issuing any assessment order under section 121 or amended assessment \norder under section 122, issue to the person a provisional assessment order or \nprovisional amended assessment order, as the case may be, for the last completed \ntax year of the person taking into account t","quote_sha256":"1973a25942cea34a105ef3cfe07a37bfd94982e280cdbd71f50d0a6da53318bc","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f722e8bed08ffcecabf5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":635169,"character_end":635180,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":634999,"character_end":635410,"quote":"ederal \nGovernment or a Provincial Government, the Commissioner may at any time \nbefore issuing any assessment order under section 121 or amended assessment \norder under section 122, issue to the person a provisional assessment order or \nprovisional amended assessment order, as the case may be, for the last completed \ntax year of the person taking into account the offshore asset  discovered.] \n \n \n(2) \nThe C","quote_sha256":"cdcb4801b4f4d9f86a53d786e38056ab59c63dba7038dd7e113ba9d4b612cc59","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-024a7e92c0c6fd7cb779","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"129","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655216,"character_end":655242,"quote":"129. Decision in appeal.— ","quote_sha256":"29881b9581970fe2f3b2eae25c8208dc9b17e94a6e7775d0edcb29c7920155ee","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638577,"character_end":638588,"quote":"section 129","quote_sha256":"7ce49feeaba7979c31b2a7ac0a1dce950ac68887c74f0516ed729bba205762a8","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638407,"character_end":638818,"quote":"shing or re-filing of any return, statement, or other \nparticulars which had already been furnished or filed. \n \n \n(4) \nWhere direct relief is provided in an order under section 129 or 132, \nthe Commissioner shall issue appeal effect orders within two months of the date \nthe Commissioner is served with the order. \n \n                                            \n1 The words “Commissioner (Appeals)” omitted by ","quote_sha256":"eb2ec9c305848934c067b02964c14a980af37166d9f8fda77d367dfbbbd3e0c4","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dbe3ce775b07ed323e51","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644977,"character_end":644989,"quote":"section \n120","quote_sha256":"fb69581e9a99bd65ac22de394f9151d88ec85f547c06033721143732b64f85d3","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644807,"character_end":645219,"quote":"ny person, other than \nState-Owned Enterprise (SOE),] dissatisfied with any order passed by a \nCommissioner or an6[Officer of Inland Revenue] under 7[sub-section (2A) of section \n120,] section 121,122, 143, 144, 8[162,] 170, 182, 9[  ] 10[or 205], or an order under sub-\nsection (1) of section 161 holding a person to be personally liable to pay an amount of \ntax, or an order under clause (f) of sub-section (3)","quote_sha256":"2ddeca461f2d1cc5fdc69e0d6af83e2266a011c8b7738d0351c379bc6e5bba90","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-347b9f347a0592f63a12","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644992,"character_end":645003,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644822,"character_end":645233,"quote":"r than \nState-Owned Enterprise (SOE),] dissatisfied with any order passed by a \nCommissioner or an6[Officer of Inland Revenue] under 7[sub-section (2A) of section \n120,] section 121,122, 143, 144, 8[162,] 170, 182, 9[  ] 10[or 205], or an order under sub-\nsection (1) of section 161 holding a person to be personally liable to pay an amount of \ntax, or an order under clause (f) of sub-section (3) of section 17","quote_sha256":"676e986a03a611d90c954651633b5c06b5360d6c1680e66e07c33091efced133","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7eb606a843f4ecce6077","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"161","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854801,"character_end":854850,"quote":"161.  Failure to pay tax collected or deducted.— ","quote_sha256":"2866a12496ec5123fe451ce50df37da58b25abee619a2c17dfe8521bcd37d420","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645093,"character_end":645104,"quote":"section 161","quote_sha256":"1ba8220001c19d1d6f76e49ab2397c20b383b37135ce2aebb22907e08c013002","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644923,"character_end":645334,"quote":"fficer of Inland Revenue] under 7[sub-section (2A) of section \n120,] section 121,122, 143, 144, 8[162,] 170, 182, 9[  ] 10[or 205], or an order under sub-\nsection (1) of section 161 holding a person to be personally liable to pay an amount of \ntax, or an order under clause (f) of sub-section (3) of section 172 11[declaring] a person \nto be the representative of a non-resident person [or an order giving effec","quote_sha256":"f7a5fb26885e63ca63ba73b40d2af937f018c302f02f481a96ccd948ceb3ddac","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63fdff20aa81e48a4234","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"172","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":902658,"character_end":902682,"quote":"172.  Representatives.— ","quote_sha256":"a1b4db12c26108daaf7338c82f8ec99e23ba6a143843b55fda8a76ad500312ac","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645223,"character_end":645234,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645053,"character_end":645464,"quote":", or an order under sub-\nsection (1) of section 161 holding a person to be personally liable to pay an amount of \ntax, or an order under clause (f) of sub-section (3) of section 172 11[declaring] a person \nto be the representative of a non-resident person [or an order giving effect to any finding \n                                            \n1 Inserted through The Tax Laws (Amendment) Act, 2024. \n2 Section 1","quote_sha256":"0c7175cd2ba0b406beee4aec2cddebb20cd3abaff9587380e00f57dcbdd1577a","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-18c3663bd0158593257d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"126A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645455,"character_end":645467,"quote":"Section 126A","quote_sha256":"83834dddc44c20cbd2bd7b96431d161b48445702b54e2800a5df72fb1a8ec3d9","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645285,"character_end":645697,"quote":"f a non-resident person [or an order giving effect to any finding \n                                            \n1 Inserted through The Tax Laws (Amendment) Act, 2024. \n2 Section 126A omitted by the Finance Act, 2025. The omitted section read as follows: \n   “126A. Pecuniary jurisdiction in appeals. — (1) 2[Notwithstanding anything contained in any \nother provision of this Ordinance,– ] \n(a) \nan appeal to the ","quote_sha256":"0023651c3d6fb46de7f5dcf8a43d5d48b5de21eebecaadb5f0bed23fc5ec0bca","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-849e3c029072ddcd93c5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":646518,"character_end":646529,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":646348,"character_end":646759,"quote":" Revenue aggrieved by an order of \nthe Commissioner (Appeals) in Cases under clause (a) of sub-section (1) may file a reference before \nthe High Court in accordance with section 133.  \n(3) \nA person or, as the case may be, officer of Inland Revenue aggrieved by an order of \nthe Appellate Tribunal in cases under clause (b) of sub-section (1) may file a reference before the \nHigh Court in accordance with secti","quote_sha256":"f26101d3f4617afc20dd56c6b9efd1481e3c14d7e4586b98e5e5ad12d355768f","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f2bd84f33b622ec21dfc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":646754,"character_end":646765,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":646584,"character_end":646995,"quote":"land Revenue aggrieved by an order of \nthe Appellate Tribunal in cases under clause (b) of sub-section (1) may file a reference before the \nHigh Court in accordance with section 133. \n(4) \nThe cases pending before the Commissioner (Appeals) having the value of assessment \nof tax or, as the case may be, refund of tax exceeding twenty million rupees shall on 2[or before the \n31st day of December], 2024 2[and s","quote_sha256":"43f07bf6c86c343f0d177d6eb3f890c3e3f83fe67dd867865ca319a494dd2494","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8043d7079c7c011f1baf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"132","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675485,"character_end":675805,"quote":"1[132. Decision of appeals by the Appellate Tribunal. — (1) The Appellate \nTribunal shall decide the appeal within ninety days of its filing:  \n                                            \n1 Section 132 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section read \nas follows: \n“132. \nDisposal of","quote_sha256":"dc83f488667947916c00cb059763d5e801c43775d3c90329a224a75bb64a9cf8","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-132-675485","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647321,"character_end":647333,"quote":"section \n132","quote_sha256":"f7f90c3b268b820664148a2b43a81992fa900250f7ea7718871fd02203595f84","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647151,"character_end":647563,"quote":"nsferred from the Commissioner (Appeals) to the Appellate Tribunal under \nsub-section (4) shall be decided by the Appellate Tribunal within the period provided for under section \n132 which period shall commence from 2[the date of transfer under sub-section (4).]” \n3 Sub-section (1) substituted by the Finance Act, 2002. The substituted sub-section (1) read as follows: \n“(1) Any person dissatisfied with any pro","quote_sha256":"8b0553974a701b7a1672c9b6d751e48003909e6d584d6a3b721caeddc7424864","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3feff989b9d8a5c68013","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"126A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647873,"character_end":647885,"quote":"section 126A","quote_sha256":"61761b1425a4f0e5cd4696b4b02ce117ed2f5854d1ced65bde29aae423de1704","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647703,"character_end":648115,"quote":" \ntaxation officer may prefer an appeal to the Commissioner (Appeals) against the order.”  \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “Subject to section 126A, any] person” substituted by the Finance Act, 2025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act,","quote_sha256":"afb30006a6dbf6396cb48f13d3905951ee8bb5fa78a6d9f142910f4ffc08e616","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8ec7b7af3491f91073b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"221","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101436,"character_end":1101469,"quote":"221. Rectification of mistakes.— ","quote_sha256":"c179f168a3c661326e43e8ca89e97f0aabf6e7d5d525d94dd7ad439b7af3f1b4","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648570,"character_end":648581,"quote":"section 221","quote_sha256":"4ae8b8be2a91d4dbceaaa79820a7d034cd8d788952ae1fea3fc971c22b32a6e2","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648400,"character_end":648811,"quote":"___________ \n \n259 \n \nor directions in any order made under this Part by the Commissioner (Appeals), \nAppellate Tribunal, High Court or Supreme Court], or an order under section 221 refusing \nto rectify the mistake, either in full or in part, as claimed by the taxpayer or an order having \nthe effect of enhancing the assessment or reducing a refund or otherwise increasing the \nliability of the person 1[, 2[ 3","quote_sha256":"969a2a9f004ccf43bfff16e5bff06329dc9330bc71a75c2eaae78a3acfac0f40","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cec9e80c35fffa63c243","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649447,"character_end":649458,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649277,"character_end":649688,"quote":"No appeal under sub-section (1), shall be made by a taxpayer against \nan order of assessment unless the taxpayer has paid the amount of tax due under \nsub section (1) of section 137.]  \n \n \n(3) \nAn appeal under sub-section (1) shall — \n \n(a) \nbe in the prescribed form; \n \n(b) \nbe verified in the prescribed manner;  \n \n(c) \nstate precisely the grounds upon which the appeal is made;  \n \n(d) \nbe accompanied by ","quote_sha256":"561bb22f6e9fbbf26ce4d2ddf5078a43977cab71205b109fc92db5cc6c9c73bd","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4382a91022761be2d555","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649961,"character_end":649973,"quote":"section 122C","quote_sha256":"c58a6ef45f2ead5be24ee9979100358989211f815503d68e1aefde329cab3a7e","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649791,"character_end":650203,"quote":" Inserted by the Finance Act, 2011. \n2The words “a provisional” substituted by the word “an” by the Finance Act, 2012. \n3The expression “except an assessment order under section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new proviso added by the Finance Act, 2025. \n5 Sub-section (2) substituted by the Finance Ordinance, 2002. The substituted sub-section (2) read as \nfollows: ","quote_sha256":"b8d02ce369d7613d423c74c97898a8804087c661c591c0a208eff98e76a18fdc","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-684b2ab4fbae51dcd3a4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650706,"character_end":650717,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650536,"character_end":650912,"quote":"l under sub-section (1), shall be made by a taxpayer against an order of  \nassessment unless the taxpayer has paid,— \n(a) \nthe amount of tax due under sub-section (1) of section 137 and \n(b) \nno appeal under sub-section (1) shall be made by a taxpayer against] an order of \nassessment unless the taxpayer has paid the amount of tax due under sub-section (1) \nof section 137.” ","quote_sha256":"593b931cfcc662ae0b5eea179271fdfc90ce82d3f2e0a21578ca91fc7ec034ab","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5103a0fc585f2c3762d9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650898,"character_end":650909,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650728,"character_end":650912,"quote":"no appeal under sub-section (1) shall be made by a taxpayer against] an order of \nassessment unless the taxpayer has paid the amount of tax due under sub-section (1) \nof section 137.” ","quote_sha256":"dac537b46ca66d724867503b43dc7da212ecb7bdedbc46f5614a406743939867","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1b70b4af4d89e739bc3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"127","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644748,"character_end":644793,"quote":"127. Appeal to the Commissioner (Appeals). — ","quote_sha256":"c01d0ce9d3a49ce7c926458035066f734298f53424472fa5d4a07a234ca1d9de","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655286,"character_end":655298,"quote":"section \n127","quote_sha256":"5f3839e16949fd0bcfc14182b57cee7b5316f673e2c3f54944cdf320d16a7b1c","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655116,"character_end":655528,"quote":"prevented by sufficient \ncause from producing such material or evidence before the Commissioner. \n \n129. Decision in appeal.— (1)  In disposing of an appeal lodged under section \n127, the Commissioner (Appeals) may – \n \n3[(a)  \nmake an order to confirm, modify or annul the assessment order \nafter examining such evidence as required by him respecting \n                                            \n1Inserted by t","quote_sha256":"bac135372643ffc81793df050914c8a4078d2b06e4d84e92d75119e940ce4a67","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-32c8c092d86c8506bf78","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":656896,"character_end":656907,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-656000-657600-4b3395ddc2d1909f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-656000-657600-4b3395ddc2d1909f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":656726,"character_end":657137,"quote":"ssioner (Appeals) may authorise the \nCommissioner to amend accordingly any assessment order made on a member of \nthe association and the time limit in sub-section (2) of section 122 shall not apply \nto the making such amended assessment. \n \n \n(4) \nAs soon as practicable after deciding an appeal, the Commissioner \n(Appeals) shall 1[specify in the order the amount of tax upheld and] serve 2[  ] his \norder on t","quote_sha256":"4078c3f7379e0b48c38cb2b599f7275fa2440752a4007f433b076a6bb88cd289","reader_fragment":"p-r-2b2ba404-656000-657600-4b3395ddc2d1909f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-656000-657600-4b3395ddc2d1909f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-91e4af5239f30c37e2db","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":662606,"character_end":662926,"quote":"1[130. Appellate Tribunal.— (1) There shall be established an Appellate Tribunal \nInland Revenue hereinafter called as the Appellate Tribunal to exercise jurisdiction, \nconferred on it under this Ordinance:  \n \nProvided that the existing members including Chairman of the Appellate \nTribunal shall continue to hold offic","quote_sha256":"e871632acc1815e98440cb2b44c770c1bc3093adaa85dcce142b47d4cf16a2b2","reader_fragment":"p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-130-662606","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":659330,"character_end":659341,"quote":"Section 130","quote_sha256":"8f0c503b45cefaa823340bb4223f9b7268f692de8daa94c49d42df2d49bf7a2b","reader_fragment":"p-r-2b2ba404-659200-660800-871846244dc9f715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-659200-660800-871846244dc9f715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":659160,"character_end":659571,"quote":" (1) has been made is personally served by the appellant on the \nCommissioner (Appeals) not less than thirty days before the expiration of the period of four months.” \n2 Section 130 substituted through Tax Laws (Second Amendment) Ordinance, 2019 dated 26th \nDecember, 2019, the substituted section read as follows: \n  “130. Appointment of the Appellate Tribunal.—2[(1) There shall be established an Appellate Tr","quote_sha256":"022a5a7ac4275c272507c18e270d4afd97e48201bd6fe81cf4264ab13387e352","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8da2fc34ca8cb080e561","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":662606,"character_end":662926,"quote":"1[130. Appellate Tribunal.— (1) There shall be established an Appellate Tribunal \nInland Revenue hereinafter called as the Appellate Tribunal to exercise jurisdiction, \nconferred on it under this Ordinance:  \n \nProvided that the existing members including Chairman of the Appellate \nTribunal shall continue to hold offic","quote_sha256":"e871632acc1815e98440cb2b44c770c1bc3093adaa85dcce142b47d4cf16a2b2","reader_fragment":"p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-130-662606","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":664181,"character_end":664192,"quote":"Section 130","quote_sha256":"8f0c503b45cefaa823340bb4223f9b7268f692de8daa94c49d42df2d49bf7a2b","reader_fragment":"p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":664011,"character_end":664422,"quote":"edure of Benches of the Tribunal in all matters arising out of the discharge \nof its functions including the places at which the Benches shall hold their sittings.” \n \n1 Section 130 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section \nread as follows: \n“130. \n Appellate Tribunal.- (1) There shall be established an Appellate Tribunal to be called the \nAppellate Tribunal Inland Reve","quote_sha256":"3eaed04f992b78c8e39ed1375fee0308a9b8bc03b40750e3686badacefe430fd","reader_fragment":"p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-777999d85227ed27e2f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1216309,"character_end":1216336,"quote":"237.  Power to make rules.—","quote_sha256":"c75a907062a047301af8fdb1600a31f6b914d004c4c517d5914170b0b1172195","reader_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":664843,"character_end":664854,"quote":"section 237","quote_sha256":"0d5db95af239762936f163cb27498cdafdf2b677dea6e9e76a1d54c2308a334d","reader_fragment":"p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":664673,"character_end":665084,"quote":"appoints in such numbers and in such manner as the Prime Minister \nmay prescribe by rules, which may be made and shall take effect notwithstanding anything contained \nin section 237 or any other law or rules for the time being in force. \n(3) \nNo person shall be appointed as judicial member of an Appellate Tribunal Inland Revenue \nunless he -   \n(a) has been a Judge of a High Court; \n(b) is or has been a Dist","quote_sha256":"f99c0e617aca598ec4bd963af811eacb3aa8a6b8f3bfb8eabe0413fd01eae0eb","reader_fragment":"p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-664000-665600-32f17b9bf0c08f4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21c1d3216d5282342e2a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1216309,"character_end":1216336,"quote":"237.  Power to make rules.—","quote_sha256":"c75a907062a047301af8fdb1600a31f6b914d004c4c517d5914170b0b1172195","reader_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":666961,"character_end":666972,"quote":"section 237","quote_sha256":"0d5db95af239762936f163cb27498cdafdf2b677dea6e9e76a1d54c2308a334d","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":666791,"character_end":667202,"quote":"\nprocedure and on such terms and conditions as the Federal Government may \nprescribe by rules, which shall be made and take effect notwithstanding anything \ncontained in section 237 of this Ordinance or the Federal Public Service \nCommission Ordinance, 1977 (XLV of 1977) or any other law or rules, for the time \nbeing in force.  \n \n(3) \nA person shall be eligible to be appointed as a member of the \nAppellate ","quote_sha256":"73ae6f02f35cb7346c832ae2b4f29f36e0a38f542998a487e214e40d09aa9865","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-54978f9828124997b7fb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"127","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644748,"character_end":644793,"quote":"127. Appeal to the Commissioner (Appeals). — ","quote_sha256":"c01d0ce9d3a49ce7c926458035066f734298f53424472fa5d4a07a234ca1d9de","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670608,"character_end":670619,"quote":"section 127","quote_sha256":"ef0cc145d811694530c7797d2d0b10c1fb80cd72a7c859cd521ece06658f5cbe","reader_fragment":"p-r-2b2ba404-670400-672000-d016f1764d02f5c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-670400-672000-d016f1764d02f5c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670438,"character_end":670849,"quote":"nst the order of the \nOfficer Inland Revenue or the Commissioner as the case may be to the Appellate \nTribunal by exercising the option as provided in sub-section (1) of section 127.]  \n \n(2) \nAn appeal under sub-section (1) shall be — \n \n(a)  in the prescribed form;  \n(b)   verified in the prescribed manner;  \n                                            \n1 Section 131 substituted through The Tax Laws (Amend","quote_sha256":"e0887d6132e2700b961a4d404e908058bf92e406bb5155757ad2877370b6cb27","reader_fragment":"p-r-2b2ba404-670400-672000-d016f1764d02f5c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-670400-672000-d016f1764d02f5c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6d8df873e1006f718818","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670099,"character_end":670419,"quote":"1[131. Appeal to the Appellate Tribunal. — 2[(1) Where the taxpayer, or the \nCommissioner objects to an order passed by the Commissioner (Appeals), the \ntaxpayer or Commissioner may appeal to the Appellate Tribunal against such order \nwithin thirty days of the receipt of such order:  \n \nProvided that the taxpayer may d","quote_sha256":"38e991e0c790e9e896d5b1d536f7e711f0ebe4a1072d03783ca1f89f8ccdeba2","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-131-670099","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670798,"character_end":670809,"quote":"Section 131","quote_sha256":"47ea457dcd54cbd7b63ec1ac6333aeecd45dbb6c0693dc0ace49406febfc2087","reader_fragment":"p-r-2b2ba404-670400-672000-d016f1764d02f5c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-670400-672000-d016f1764d02f5c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670628,"character_end":671039,"quote":") \nAn appeal under sub-section (1) shall be — \n \n(a)  in the prescribed form;  \n(b)   verified in the prescribed manner;  \n                                            \n1 Section 131 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section \nread as follows: \n“131. \nAppeal to the Appellate Tribunal.— (1)  Where the 1[taxpayer] or Commissioner objects to an order \npassed by the Commission","quote_sha256":"fd55d07c47e536efb8eaaf28a5d13f35d4c1bc184779852245cf9df12b1cf50d","reader_fragment":"p-r-2b2ba404-670400-672000-d016f1764d02f5c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-670400-672000-d016f1764d02f5c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-07201aa3d881b6ad93b5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"126A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673289,"character_end":673301,"quote":"section 126A","quote_sha256":"61761b1425a4f0e5cd4696b4b02ce117ed2f5854d1ced65bde29aae423de1704","reader_fragment":"p-r-2b2ba404-672000-673600-410e978860ef2669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-672000-673600-410e978860ef2669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673119,"character_end":673531,"quote":" was stayed by a High Court, shall be excluded.]”. \n2 Sub-section (1) substituted by the Finance Act, 2025. The substituted sub-section read as follows: \n“(1) Subject to section 126A, any person, other than an SOE, aggrieved by any order passed by an \nofficer of Inland Revenue or Commissioner or Chief Commissioner or the Board 2[ ] under this \nOrdinance or the rules made thereunder may, within thirty days of ","quote_sha256":"d42244c8dfaa28314e735f80d2ac3a4297a7074d7955794fda5e43725647cc30","reader_fragment":"p-r-2b2ba404-672000-673600-410e978860ef2669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-672000-673600-410e978860ef2669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-69f1790443b7b9487e79","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"134A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700811,"character_end":701131,"quote":"1[134A. Alternative Dispute Resolution. – 1[(1) Notwithstanding any other \nprovision of this Ordinance, or the rules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted sec","quote_sha256":"ac6a9b64eda2521cb14174cb8d99a81021cdd61513a7f0f9aa20fa4531ffb55f","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-134a-700811","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673699,"character_end":673711,"quote":"section 134A","quote_sha256":"c503a1641fe2d9ec3ca2976fff6f93972e98b03978aa4dc6a4988e182df06f36","reader_fragment":"p-r-2b2ba404-673600-675200-c3093463c6e74b36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-673600-675200-c3093463c6e74b36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673529,"character_end":673773,"quote":"f the receipt of such order, prefer \nan appeal to the Appellate Tribunal or, as the case may be, a reference to the High Court:  \nProvided that where sub-section (11) of section 134A apply, an SOE may prefer an appeal \nunder this sub-section.” ","quote_sha256":"ce2063d3da35a3cf5a168a3f04e47727c04c2fb27483e7f802f98b1be55524e7","reader_fragment":"p-r-2b2ba404-672000-673600-410e978860ef2669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-672000-673600-410e978860ef2669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e36dd66840efc27c7791","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"130","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":662606,"character_end":662926,"quote":"1[130. Appellate Tribunal.— (1) There shall be established an Appellate Tribunal \nInland Revenue hereinafter called as the Appellate Tribunal to exercise jurisdiction, \nconferred on it under this Ordinance:  \n \nProvided that the existing members including Chairman of the Appellate \nTribunal shall continue to hold offic","quote_sha256":"e871632acc1815e98440cb2b44c770c1bc3093adaa85dcce142b47d4cf16a2b2","reader_fragment":"p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-662400-664000-fee2b74b7d7afe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-130-662606","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675227,"character_end":675238,"quote":"section 130","quote_sha256":"fc587d7db192f5940652c39f1b5221814582be8734138e790b6bca21dba0aa86","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675057,"character_end":675468,"quote":"the taxpayer does not adhere to \nthe hearing schedule for the appeal, as determined by the Appellate Tribunal in \naccordance with the rules made under sub-section (2) of section 130:  \n \nProvided also that where an appeal is not decided within the statutory \nperiod by the Appellate Tribunal, the stay order under the second proviso shall not \ncease to have effect till finalization of the appeal by the Appella","quote_sha256":"d9051cc6edf4d82dbf25b04d5eda4cb014b04d9998d63f74013965446e9ec85c","reader_fragment":"p-r-2b2ba404-673600-675200-c3093463c6e74b36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-673600-675200-c3093463c6e74b36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c5c851257ad72a863880","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"132","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675485,"character_end":675805,"quote":"1[132. Decision of appeals by the Appellate Tribunal. — (1) The Appellate \nTribunal shall decide the appeal within ninety days of its filing:  \n                                            \n1 Section 132 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section read \nas follows: \n“132. \nDisposal of","quote_sha256":"dc83f488667947916c00cb059763d5e801c43775d3c90329a224a75bb64a9cf8","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-132-675485","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675676,"character_end":675687,"quote":"Section 132","quote_sha256":"95ecbf40e3fea79087c7e5470753524e7c99e0f72217459d6bfef023ac951c09","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675506,"character_end":675917,"quote":"peals by the Appellate Tribunal. — (1) The Appellate \nTribunal shall decide the appeal within ninety days of its filing:  \n                                            \n1 Section 132 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section read \nas follows: \n“132. \nDisposal of appeals by the Appellate Tribunal.— (1)  The Appellate Tribunal may, before \ndisposing of an appeal, call for s","quote_sha256":"cdec2a8bafc7c197cfb7e5a155458216e6a5acf937f31b92cd8f9eb6c492a574","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c2ec4be8888b7e62de0f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"134A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700811,"character_end":701131,"quote":"1[134A. Alternative Dispute Resolution. – 1[(1) Notwithstanding any other \nprovision of this Ordinance, or the rules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted sec","quote_sha256":"ac6a9b64eda2521cb14174cb8d99a81021cdd61513a7f0f9aa20fa4531ffb55f","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-134a-700811","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":677483,"character_end":677495,"quote":"section 134A","quote_sha256":"c503a1641fe2d9ec3ca2976fff6f93972e98b03978aa4dc6a4988e182df06f36","reader_fragment":"p-r-2b2ba404-676800-678400-90495673be86ecc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-676800-678400-90495673be86ecc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":677313,"character_end":677725,"quote":"the first hearing of appeal, the Appellate Tribunal shall — \n  \n(a) bring to the notice of the taxpayer, the provisions relating to \nalternative dispute resolution under section 134A of this Ordinance; \nand  \n \n(b) if the taxpayer declines the option of alternative dispute resolution \nand wishes to continue with the appeal, fix date or dates for hearing \nand decision of the appeal in consultation with the tax","quote_sha256":"1de1a4f8d689208818d0de5365b2e78a3d359dd0df3ff0fe9cff2fb32c0e5173","reader_fragment":"p-r-2b2ba404-676800-678400-90495673be86ecc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-676800-678400-90495673be86ecc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5dba4214fc4e4948527a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":679112,"character_end":679123,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-678400-680000-85cca2df688407f8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-678400-680000-85cca2df688407f8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":678942,"character_end":679353,"quote":"ppellate \nTribunal may authorise the Commissioner to amend accordingly any assessment order made on a \nmember of the association and the time limit in sub-section (2) of section 122 shall not apply to the \nmaking of such amended assessment. \n(6) \nWhere the appeal relates to a decision other than in respect of an assessment, the Appellate \nTribunal may make an order to affirm, vary or annul the decision, and ","quote_sha256":"6ff3e30fa1be54f282200b0aa77df8528f9148ececba70a472902929adc09e66","reader_fragment":"p-r-2b2ba404-678400-680000-85cca2df688407f8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-678400-680000-85cca2df688407f8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2cda3152dd66c81103c3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":679554,"character_end":679565,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-678400-680000-85cca2df688407f8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-678400-680000-85cca2df688407f8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":679384,"character_end":679637,"quote":"tions as the case may require. \n1[(7) \nThe Appellate Tribunal shall communicate its order to the taxpayer and the Commissioner.] \n1[  ] \n1[  ] \n(10) \nSave as provided in section 133, the decision of the Appellate Tribunal on an appeal shall be \nfinal.” ","quote_sha256":"a76c09c3245fc3e6260b14cb120d377d1b3d3295b5e69b17a8eacfdbe55801a7","reader_fragment":"p-r-2b2ba404-678400-680000-85cca2df688407f8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-678400-680000-85cca2df688407f8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-13f374ed22ba36129374","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":680574,"character_end":680585,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":680404,"character_end":680815,"quote":"ppellate Tribunal may authorize the \nCommissioner to amend accordingly any assessment order made on a member of \nthe association and the time limit in sub-section (2) of section 122 shall not apply \nto the making of such amended assessment. \n \n(7)    Where the appeal relates to a decision other than in respect of an \nassessment, the Appellate Tribunal may make an order to affirm, vary or annul the \ndecision,","quote_sha256":"f84488889a952709bbf543d6db57b3c83127f5ca20f5f0b75e38c38bf1f61d11","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-11fe89df1204e0d010a6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681010,"character_end":681021,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":680840,"character_end":681251,"quote":"tial directions as the case may require.  \n \n(8)   The Appellate Tribunal shall communicate its order to the taxpayer \nand the Commissioner.  \n \n(9)  Save as provided in section 133, the decision of the Appellate \nTribunal on an appeal shall be final.] \n \n1[   ] \n                                            \n1Section 133 substituted by the Finance Act, 2005. The original section 133 read as follows:  \n133. \n ","quote_sha256":"bd8b1dd369ea4d1c131a9be6457b2f1af4f5cdca392d76bb78890164bb8c726a","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-832dad1109ec71283d03","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681213,"character_end":681224,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681043,"character_end":681454,"quote":"Appellate \nTribunal on an appeal shall be final.] \n \n1[   ] \n                                            \n1Section 133 substituted by the Finance Act, 2005. The original section 133 read as follows:  \n133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocume","quote_sha256":"1f1b54d3c4897f79dcd5fca1a565749200147f5aa5989c7734fa6ce1d3fe21ed","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-80aed77b473013bc445d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":685826,"character_end":685837,"quote":"Section 133","quote_sha256":"563bb503f050945ab43854500818c28dcc8b2c25aab8225794f1f5889b1141dd","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":685656,"character_end":686067,"quote":"mplete record of the Appellate \nTribunal 6[ ] 7[ ] within fifteen days of preferring an application under this section. \n \n                                            \n1 Section 133 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section \nread as follows: \n“133. Reference to High Court.— (1) Within ninety days of the communication of the order of the \nAppellate Tribunal under sub-sect","quote_sha256":"36b08c68d381d2a793c888ac4071d1b2f1e0191206386676c856789636e006f7","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ecb531d4a6bd31aae705","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"132","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":675485,"character_end":675805,"quote":"1[132. Decision of appeals by the Appellate Tribunal. — (1) The Appellate \nTribunal shall decide the appeal within ninety days of its filing:  \n                                            \n1 Section 132 substituted through The Tax Laws (Amendment) Act, 2024. The Substituted section read \nas follows: \n“132. \nDisposal of","quote_sha256":"dc83f488667947916c00cb059763d5e801c43775d3c90329a224a75bb64a9cf8","reader_fragment":"p-r-2b2ba404-675200-676800-9fa145e934b0a258","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-675200-676800-9fa145e934b0a258","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-132-675485","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686078,"character_end":686089,"quote":"section 132","quote_sha256":"d5d7cf234cbd4b4a1c91a2e61430bd213526056aeb6ef55c75beb1aac6a3f333","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":685908,"character_end":686319,"quote":"d section \nread as follows: \n“133. Reference to High Court.— (1) Within ninety days of the communication of the order of the \nAppellate Tribunal under sub-section (7) of section 132, the aggrieved person or the Commissioner \nmay prefer an application, in the prescribed form along with a statement of the case, to the High Court, \nstating any question of law arising out of such order. \n(2)  \nThe statement to t","quote_sha256":"82cd2ae50074458b522e87fe0cb8cd4e9f0d4ea8cf5d8f691a16c1284311c2f4","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-64495e97026ce6ebaf3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"126A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688691,"character_end":688703,"quote":"section 126A","quote_sha256":"61761b1425a4f0e5cd4696b4b02ce117ed2f5854d1ced65bde29aae423de1704","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688521,"character_end":688933,"quote":"her than the Commissioner shall be \naccompanied by a fee of one hundred rupees.” \n2 The word “Within” substituted by the Finance Act, 2024. \n3 The expression “Subject to section 126A, within thirty” substituted by the Finance Act, 2025. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by t","quote_sha256":"a9eee74d687cef682559e7d19a115145f112df6bb9bd506af3caed948f8a3346","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6beaa50b672c7ce975d8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"134","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694724,"character_end":694735,"quote":"section 134","quote_sha256":"f8ee4df49630f3d5570e9df6df3b46f2396714ec3f60755f614f15f7161e20e2","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694554,"character_end":694965,"quote":"orization by the relevant \nChief Commissioner.] \n \n1[  ] \n2[   ] \n                                            \n1Section 134 omitted by the Finance Act, 2005. The omitted section 134 read as follows:  \n“134. Appeal to Supreme Court.- (1)  An appeal shall lie to the Supreme Court from any judgment \nof the High Court delivered on a reference made or question of law framed under section 133 in any \ncase which th","quote_sha256":"9106a5b32a83e4375913201ea222a037a1acac2783ddb75ed18bee3c0112cf1b","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4cf41685155ede55e64d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694932,"character_end":694943,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694762,"character_end":695173,"quote":"ppeal to Supreme Court.- (1)  An appeal shall lie to the Supreme Court from any judgment \nof the High Court delivered on a reference made or question of law framed under section 133 in any \ncase which the High Court certifies to be a fit one for appeal to the Supreme Court. \n \n(2) \nThe provisions of the Code of Civil Procedure, 1908 (V of 1908), relating to appeals to \nthe Supreme Court shall apply, so far a","quote_sha256":"32ba1bf233e177d3e66b053341c7a590da955dc0ef83a7c67afcbec99caa861f","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0b5ba1f18c8ce8bf2847","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695513,"character_end":695524,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695343,"character_end":695754,"quote":"he High Court is varied or reversed in appeal under this section, \neffect shall be given to the order of the Supreme Court in the manner provided in sub-section (12) of \nsection 133 in the case of a judgment of the High Court. \n \n(4) \nThe provisions of sub-sections (11), (12) and (13) of section 133 shall apply in the case \nof an appeal to the Supreme Court made under this section as they apply to an appeal ","quote_sha256":"a006c2b79474b36dccfa9558e4f6ef69dbd5dfc832b1dac6250dacc259a7a84e","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fe04759d0dbc3f799609","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695632,"character_end":695643,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695462,"character_end":695873,"quote":"urt in the manner provided in sub-section (12) of \nsection 133 in the case of a judgment of the High Court. \n \n(4) \nThe provisions of sub-sections (11), (12) and (13) of section 133 shall apply in the case \nof an appeal to the Supreme Court made under this section as they apply to an appeal to the High \nCourt under section 133.” \n2The section 134A substituted by the Finance Act 2020 dated 30th June, 2020, th","quote_sha256":"24e61ee8efed99ee543b298428982af034166fa7d861c4d82d82fbe1c72e5c54","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4479f20de3c29694f43d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695779,"character_end":695790,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695609,"character_end":696020,"quote":"(11), (12) and (13) of section 133 shall apply in the case \nof an appeal to the Supreme Court made under this section as they apply to an appeal to the High \nCourt under section 133.” \n2The section 134A substituted by the Finance Act 2020 dated 30th June, 2020, the substituted section \nread as follows:134A. Alternative Dispute Resolution.— (1) Notwithstanding any other provision of this \nOrdinance, or the ru","quote_sha256":"8e179e9bcbfbdd638bd7553e3eff2b9a8faedaa32f525cd51e7e30844be4870f","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fb3cd8840bdf8233dcd7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"134A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700811,"character_end":701131,"quote":"1[134A. Alternative Dispute Resolution. – 1[(1) Notwithstanding any other \nprovision of this Ordinance, or the rules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted sec","quote_sha256":"ac6a9b64eda2521cb14174cb8d99a81021cdd61513a7f0f9aa20fa4531ffb55f","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-134a-700811","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695799,"character_end":695811,"quote":"section 134A","quote_sha256":"c503a1641fe2d9ec3ca2976fff6f93972e98b03978aa4dc6a4988e182df06f36","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695629,"character_end":696041,"quote":"of section 133 shall apply in the case \nof an appeal to the Supreme Court made under this section as they apply to an appeal to the High \nCourt under section 133.” \n2The section 134A substituted by the Finance Act 2020 dated 30th June, 2020, the substituted section \nread as follows:134A. Alternative Dispute Resolution.— (1) Notwithstanding any other provision of this \nOrdinance, or the rules made thereunder, ","quote_sha256":"ccf197c80190d7f3ad189614b41b2816334d5af3b888ec03260ff5dd56317266","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7584f271e035d8976f95","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"134A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700811,"character_end":701131,"quote":"1[134A. Alternative Dispute Resolution. – 1[(1) Notwithstanding any other \nprovision of this Ordinance, or the rules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted sec","quote_sha256":"ac6a9b64eda2521cb14174cb8d99a81021cdd61513a7f0f9aa20fa4531ffb55f","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-134a-700811","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":701061,"character_end":701073,"quote":"Section 134A","quote_sha256":"7ea634bc6c3ca077c78d9edbb830bb724cb6f62477e4b61b4d7127f6c125a5c9","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700891,"character_end":701303,"quote":"sion of this Ordinance, or the rules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted section read as follows: \n“134A. Alternative Dispute Resolution. — (1) Notwithstanding any other provision of the Ordinance, \nor the rules made thereunder, an aggrieved person","quote_sha256":"96966b593e5e62ae27ef8204118bbebcf3e26f7e0e6edd4054299f3eae0e9614","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5b9b77b1713555a102dd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"135","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":715315,"character_end":715326,"quote":"section 135","quote_sha256":"ac5dd0f7d38bddfd9246297e563d638242d6e544ce892c79e9431ada80faeb68","reader_fragment":"p-r-2b2ba404-715200-716800-a8feb335b46d3a3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-715200-716800-a8feb335b46d3a3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":715145,"character_end":715556,"quote":"r the appellate authority shall decide the \nappeal within six months of the communication of the said order.” \n3Section 135 omitted by the Finance Act, 2002. The omitted section 135 read as follows: \n“135. Revision by the Commissioner.- (1)  The Commissioner may either of the Commissioner’s own motion or \non application in writing by a person for revision, call for the record of any proceeding under this Ord","quote_sha256":"a24a543fe97d4bb2741fb6652ca2d2f2588d589d73ce1bd87483a77da30934f8","reader_fragment":"p-r-2b2ba404-713600-715200-c95301c788cfd7c7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-713600-715200-c95301c788cfd7c7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-87c3c268805e651bb539","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718242,"character_end":718252,"quote":"section \n4","quote_sha256":"346ec9b6255db03e50ce10377ee4674e8d878cfa1689dbcd1cbe202c074c0919","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718072,"character_end":718482,"quote":"COVERY OF TAX \n \n137.  Due date for payment of tax.— (1)  The tax payable by a taxpayer on the \ntaxable income of the taxpayer 1[including the tax payable under 2[ ] ] 3[section \n4[113 or] 113A] for a tax year shall be due on the due date for furnishing the \ntaxpayer’s return of income for that year. \n \n5[(2) Where any tax is payable under an assessment order or an amended \nassessment order or any other ord","quote_sha256":"8b9f89a6d352579815a6469d26fc8cde6f265c3d5b579940985f342278881adf","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1151bf46b3b766cebe01","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718846,"character_end":718857,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718676,"character_end":719087,"quote":"paid \nwithin 6[ 7[thirty]  ] days from the date of service of the notice 8[:] 9[ ] \n \n10[Provided that the due date for payment of tax payable under sub- section \n(7) of section 147 shall be the date specified in sub-section (5) or sub-section (5A) \nor first proviso to sub-section (5B) of section 147.] \n \n11[ 12[ ]  ] \n \n13[ 14[ ]  ] \n                                            \n1 Inserted by the Finance Act","quote_sha256":"e01cc9e5b89ac19d4cc6039ff84c4579ecd36d9e09c14bafe501b45544df7649","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e048a0f30881e329cbe0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718966,"character_end":718977,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718796,"character_end":719207,"quote":"payment of tax payable under sub- section \n(7) of section 147 shall be the date specified in sub-section (5) or sub-section (5A) \nor first proviso to sub-section (5B) of section 147.] \n \n11[ 12[ ]  ] \n \n13[ 14[ ]  ] \n                                            \n1 Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, da","quote_sha256":"1f77d79066996b94723a3733578fbbe945a1a9ef83c17efcf510ab35f2bbf675","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c5d609375907975b96c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719275,"character_end":719286,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719105,"character_end":719516,"quote":"is was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008. \n3 Inserted by the Finance Act, 2004. \n4 Inserted by the Finance Act, 2009. \n5 Substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n“(2) \nWhere an assessme","quote_sha256":"a92c396c26c08d2afa3242390017f5012cad81a157cbad01ae643c43102ed0b8","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9add3e52d474f7f7c6bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122C","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720161,"character_end":720173,"quote":"section 122C","quote_sha256":"c58a6ef45f2ead5be24ee9979100358989211f815503d68e1aefde329cab3a7e","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719991,"character_end":720403,"quote":"12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax payable as a result of provisional assessment order under section 122C, \nas specified in the notice under sub-section (2) shall be payable immediately after a period of forty-\nfive days from the date of service of the notice” \n13Added by the Finance Act, 2012. \n14Proviso omitted by the Finance Act, ","quote_sha256":"d5d4af64cb7e35732d992afa336adf4c0e9b23539b67d74ff50c19a852c1a1f8","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-71df059732c4f0715bb4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721505,"character_end":721516,"quote":"section 205","quote_sha256":"53d15b3b6d3c275b8e62ad9798df0d68e5e57101b00df6dc3cf363c247738f8e","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721335,"character_end":721746,"quote":"of an extension of time to pay tax due or the grant of \npermission to pay tax due by instalments shall not preclude the liability for 4[default \nsurcharge] arising under section 205 from the due date of the tax under sub-\nsection 5[(2)]. \n \n6[  ] \n \n7[138. Recovery of tax out of property and through arrest of taxpayer.— (1) \nFor the purpose of recovering any tax due by a taxpayer, the Commissioner may \nserve","quote_sha256":"bed4ca7b0926394c1ecf5b464139e389b6a3439a773c56e599ee32db82c496cd","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d3d39b4a3c82f7ba52b5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721557,"character_end":721566,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721387,"character_end":721796,"quote":"of \npermission to pay tax due by instalments shall not preclude the liability for 4[default \nsurcharge] arising under section 205 from the due date of the tax under sub-\nsection 5[(2)]. \n \n6[  ] \n \n7[138. Recovery of tax out of property and through arrest of taxpayer.— (1) \nFor the purpose of recovering any tax due by a taxpayer, the Commissioner may \nserve upon the taxpayer a notice in the prescribed form","quote_sha256":"0b6fad11a58e092a92f007db9e01633cf6b32595da403333bf824d896c3a5d72","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e53cdf0a7f276988cb75","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"138","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721585,"character_end":721905,"quote":"7[138. Recovery of tax out of property and through arrest of taxpayer.— (1) \nFor the purpose of recovering any tax due by a taxpayer, the Commissioner may \nserve upon the taxpayer a notice in the prescribed form requiring him to pay the \nsaid amount within such time as may be specified in the notice. \n \n \n(2)  \nIf the ","quote_sha256":"8dcb09cb09cf586b17de374f1b3ee8d7dc0e9d77f3908e84ea379fd1269c7a82","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-138-721585","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722830,"character_end":722841,"quote":"section 138","quote_sha256":"91315d657e7855aed160fd9cc0bc7b387316a11f1032000465a7a7520c18a697","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722660,"character_end":723071,"quote":"d with a decision under sub-section (4) may challenge the decision \nonly under Part III of this Chapter.” \n7Section 138 substituted by Finance Act, 2002. The substituted section 138 read as follows: \n“138. Tax as a debt due to the Federal Government.- (1)  Any tax due under this Ordinance by a \ntaxpayer shall be a debt due to the Federal Government and shall be payable in the manner and at \nthe place prescri","quote_sha256":"05d4994b3ffc73d3560073a08de139d1008fde530644002fa2a438fbba62d57e","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d9806684941d63baef8a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"127","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644748,"character_end":644793,"quote":"127. Appeal to the Commissioner (Appeals). — ","quote_sha256":"c01d0ce9d3a49ce7c926458035066f734298f53424472fa5d4a07a234ca1d9de","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730317,"character_end":730328,"quote":"section 127","quote_sha256":"ef0cc145d811694530c7797d2d0b10c1fb80cd72a7c859cd521ece06658f5cbe","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730147,"character_end":730558,"quote":"Provided that the Commissioner shall not issue notice under this \nsub-section for recovery of any tax due from a taxpayer if the said taxpayer \nhas filed an appeal under section 127 in respect of the order under which \nthe tax sought to be recovered has become payable and the appeal has not \nbeen decided by the Commissioner (Appeals), subject to the condition that \n5[ten] per cent of the said amount of tax d","quote_sha256":"e569e894d43436d4008a6c3f669d38a9c8e060c1d11ccd7517ec4f8c0768e043","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df7ccc8a979d388f2c26","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735446,"character_end":735455,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735276,"character_end":735685,"quote":" Finance Act, 2003. The omitted sub-section (8) read as follows: \n“(8) \nThe tax credit allowed under this section shall be applied in accordance with sub-section \n(3) of section 4.” \n3 Sub-section (9) omitted by the Finance Act, 2003. The omitted sub-section (9) read as follows:  \n“(9) \nA tax credit or part of a tax credit allowed under this section for a tax year that is not \nable to be credited under sub","quote_sha256":"5ed9bd0d3ff4277ccc3fd2ead0751e87ae557fe20950913517e86533d311db24","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-347e3cfed83c9712242a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735701,"character_end":735710,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735531,"character_end":735791,"quote":"ion (9) read as follows:  \n“(9) \nA tax credit or part of a tax credit allowed under this section for a tax year that is not \nable to be credited under sub-section (3) of section 4 for the year must be refunded to the taxpayer \nin accordance with section 170.” ","quote_sha256":"73c9fdbd29d4163f6275c985512f6bc1a9dc4dd89ca288812f30e48001000df9","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a55bbce384d4b35907f0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735777,"character_end":735788,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735607,"character_end":735791,"quote":"d under this section for a tax year that is not \nable to be credited under sub-section (3) of section 4 for the year must be refunded to the taxpayer \nin accordance with section 170.” ","quote_sha256":"6c3d9b87b6ff64631388669adce366ea56d79165ed8ed05714e3cd7c1429ddae","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-07076e866334901e0437","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":737943,"character_end":737952,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":737773,"character_end":738182,"quote":"n-resident person from any port in Pakistan, the \nmaster of the ship shall furnish to the Commissioner a return showing the gross \namount specified in sub-section (1) of section 7 in respect of the ship. \n \n \n(2) \nWhere the master of a ship has furnished a return under sub-section \n(1), the Commissioner shall 1[, after calling for such particulars, accounts or \ndocuments as he may require,]  determine the ","quote_sha256":"a3aac1fc37aace722344f355c76aa57f9aed60d95df23fd2614063d2b10047b8","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f655ccdaa68e73c90666","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":738206,"character_end":738215,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":738036,"character_end":738406,"quote":" under sub-section \n(1), the Commissioner shall 1[, after calling for such particulars, accounts or \ndocuments as he may require,]  determine the amount of tax due under section 7 \nin respect of the ship and, as soon as possible, notify the master, in writing, of the \namount payable. \n \n                                            \n1 Inserted by the Finance Act, 2002. ","quote_sha256":"d2a5c9956e8ec11fdcbdc19ca31dc8010c89211ecc36976d2411c2b770c8d411","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1613f1f3c24e8a48b920","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739136,"character_end":739145,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":738966,"character_end":739375,"quote":"nished within thirty days of departure \nof the ship provided the non-resident owner or charterer has made satisfactory \narrangements for the payment of the tax due under section 7 in respect of the ship. \n \n \n(5) \nThe Collector of Customs or other authorised officer shall not grant a \nport clearance for a ship owned or chartered by a non-resident person until the \nCollector or officer is satisfied that any","quote_sha256":"bc62e6dca45e56ad23c9af9ac4a30ce32481311eeff2fb516d1628390e5b308e","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ff77e507e7973f66538d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739390,"character_end":739399,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739220,"character_end":739629,"quote":"ised officer shall not grant a \nport clearance for a ship owned or chartered by a non-resident person until the \nCollector or officer is satisfied that any tax due under section 7 in respect of the \nship has been paid or that arrangements for its payment have been made to the \nsatisfaction of the Commissioner. \n \n \n(6) \nThis section shall not relieve the non-resident owner or charterer of \nthe ship from li","quote_sha256":"8f87c77018be0f7e35f4dd249ae23c1abc1c776b7dd2d8b658b8e7d1d123158d","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-854a846f26b7a233c78b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739855,"character_end":739864,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":739685,"character_end":740094,"quote":"t paid by the \nmaster of the ship. \n \n144.  Non-resident aircraft owner or charterer. — (1)  A non-resident owner or \ncharterer of an aircraft 1[  ] liable for tax under section 7, or an agent authorised by the \nnon-resident person for this purpose, shall furnish to the Commissioner, within forty-\nfive days from the last day of each quarter of the financial year, a return, in respect of \nthe quarter, showi","quote_sha256":"5a9f122cfe135fe6dd7512ec8c3839eb2aeb84f2b52c0f066846d7ba93c33c5e","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6bb8033e0ffcefbed69f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":740414,"character_end":740423,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":740244,"character_end":740653,"quote":"d under sub-section (1), the \nCommissioner shall 2[, after calling for such particulars, accounts or documents as \nhe may require,] determine the amount of tax due under section 7 by the non-\nresident person for the quarter and notify the non-resident person, in writing, of the \namount payable. \n \n \n(3) \nThe non-resident person shall be liable to pay the tax notified under \nsub-section (2) within the time ","quote_sha256":"7ae062a25cd215ccb69dd8058bafd5d6249c508055f4769fe1ca632222615792","reader_fragment":"p-r-2b2ba404-739200-740800-d44cc16b8693626a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-739200-740800-d44cc16b8693626a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-574f14184bde9e4f5a16","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"145","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741554,"character_end":741874,"quote":"1[145. Assessment of persons about to leave Pakistan.— (1) Where any person is \nlikely to leave Pakistan during the currency of tax year or shortly after its expiry with no \nintention of returning to Pakistan, he shall give to the Commissioner a notice to that \neffect not less than fifteen days before the probable date","quote_sha256":"f9c692ba3c9847b2a257632de6fac4e40bb0b9804a5fbebe32265d9899b495c8","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-145-741554","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":743603,"character_end":743614,"quote":"section 145","quote_sha256":"c14f89ecf3c03eedbc0ea3fc162ed7e3c87f1db39dd519b0c6ad16138201ae74","reader_fragment":"p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":743433,"character_end":743844,"quote":"e on the basis of information received from any offshore \n                                            \n1Section 145 substituted by the Finance Act, 2003. The substituted section 145 read as follows:  \n“145. Collection of tax from persons leaving Pakistan permanently.- (1)  Where the \nCommissioner has reasonable grounds to believe that a person may leave Pakistan permanently \nwithout paying tax due under this","quote_sha256":"1e0c3260a7196b68785481bb9cff318541ce9cda5c940ed9789f131b7ffc985e","reader_fragment":"p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4b54f33b274b95a7bc81","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"138A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725900,"character_end":726220,"quote":"1[138A. Recovery of tax by District Officer (Revenue).— (1) The Commissioner \nmay forward to the District Officer (Revenue) of the district in which the taxpayer \nresides or carries on business or in which any property belonging to the taxpayer \nis situated, a certificate specifying the amount of any tax due from the t","quote_sha256":"3c4476db2191622c1c148d338a9df55745d51339292688f6318b5fca67177f88","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-138a-725900","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":747007,"character_end":747019,"quote":"section 138A","quote_sha256":"2c5354450300a56e240f2d46469655948d306dbadccfb340cffabaf6d8683131","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746861,"character_end":747249,"quote":"\f\nChapter X – Procedure__________________________________ \n \n294 \n \n \n(2) \nThe Commissioner may, at any time, amend the certificate issued \nunder section 138A, or recall such certificate and issue fresh certificate, as he \nthinks fit. \n \n \n(3) \nIt shall not be open to a taxpayer to question before the District Officer \n(Revenue) the validity or correctness of any certificate issued und","quote_sha256":"9872065b4836271c25c3f2c2be318bd4e309477a6da4a32136436bdbd8e1b598","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-535dc4431369f9a0e372","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"138A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725900,"character_end":726220,"quote":"1[138A. Recovery of tax by District Officer (Revenue).— (1) The Commissioner \nmay forward to the District Officer (Revenue) of the district in which the taxpayer \nresides or carries on business or in which any property belonging to the taxpayer \nis situated, a certificate specifying the amount of any tax due from the t","quote_sha256":"3c4476db2191622c1c148d338a9df55745d51339292688f6318b5fca67177f88","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-138a-725900","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":747252,"character_end":747264,"quote":"section 138A","quote_sha256":"2c5354450300a56e240f2d46469655948d306dbadccfb340cffabaf6d8683131","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":747082,"character_end":747494,"quote":" \nthinks fit. \n \n \n(3) \nIt shall not be open to a taxpayer to question before the District Officer \n(Revenue) the validity or correctness of any certificate issued under section 138A, \nor any such certificate as amended, or any fresh certificate issued, under sub-\nsection (2). \n \n \n(4) \nThe several modes of recovery provided in this Part shall be deemed \nto be neither mutually exclusive nor affect in any way ","quote_sha256":"97cfba9160e01f71790fc338e11b60b7159ede8607acfd75d233775dfc3aeb8e","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-03bfd171329d018416f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1216309,"character_end":1216336,"quote":"237.  Power to make rules.—","quote_sha256":"c75a907062a047301af8fdb1600a31f6b914d004c4c517d5914170b0b1172195","reader_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1216000-1217600-484a20e9ac11cc75","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748038,"character_end":748049,"quote":"section 237","quote_sha256":"0d5db95af239762936f163cb27498cdafdf2b677dea6e9e76a1d54c2308a334d","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":747868,"character_end":748279,"quote":"e scheme in respect of recovery of tax \narrears or withholding taxes and waiver of 2[default surcharge]or penalty levied \nthereon.  \n \n(2) The Board may make rules under section 237 for implementation of such \nscheme.] \n \n3[146C. Assistance in the recovery and collection of taxes.— The provisions \nof sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and \n146B shall mutatis mutandis appl","quote_sha256":"a651e4e1a21286c793da088e79cf04c6d9ea514a761f2cde791d82beb44872e9","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-343d8f5cedc4b20bfec4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"146C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748090,"character_end":748410,"quote":"3[146C. Assistance in the recovery and collection of taxes.— The provisions \nof sections 138, 138A, 138B, 139, 140, 141, 142, 143, 144, 145, 146, 146A, and \n146B shall mutatis mutandis apply in respect of assistance in collection and \nrecovery of taxes in pursuance of a request from a foreign jurisdiction under a tax \n","quote_sha256":"87ac1d5f6b2fee21d2ec703684e9a68fba4a53554140adbb7cfdd7f30d13c96a","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-146c-748090","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749353,"character_end":749365,"quote":"Section 146C","quote_sha256":"3cca2618971f0242990d362fab2664f66aaf57b698f1d4f0ee7ad927125ca2d9","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749183,"character_end":749452,"quote":"titution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Section 146C inserted by the Finance Act, 2021. \n4 Section 146D inserted by the Finance Act, 2023. ","quote_sha256":"c2f43f0d938593d8ac44586e7f867ba11c236a95c8822561c3bc00cadb8777f8","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-451dc4be4ce903fb8faa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"146D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748518,"character_end":748838,"quote":"4[146D. Recovery of liability outstanding under other laws. – (1) Where any \noutstanding liability in or under any other statute or law for the time being in force \nenacted through an Act of Parliament, in respect of any defaulter is –  \n \n(a)  treated as Income Tax arrears in that law;  \n \n(b) required to be recovered","quote_sha256":"4d5336ede296b8e9f59afd28f6f451819bdec344f3f81dfdda3868976f6bc2a9","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-146d-748518","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749404,"character_end":749416,"quote":"Section 146D","quote_sha256":"d0be366110214472194e3bb220e1c5eab17759394dd1f599fa0ae1f6aa1f672d","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749234,"character_end":749452,"quote":"ance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Section 146C inserted by the Finance Act, 2021. \n4 Section 146D inserted by the Finance Act, 2023. ","quote_sha256":"250ca08fbbb0118222cb0ad7b9788e5dd0380718733e19b93e0bf90a62d218b5","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b3dccd9e7e9c813534f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750301,"character_end":750312,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750131,"character_end":750542,"quote":"Ordinance] other than – \n \n \n \n2[  ] \n \n(b) \nincome chargeable to tax under sections 5, 6 and 7;  \n \n \n \n3[  ] \n \n(c) \nincome subject to deduction of tax at source under section 149; \n4[and] \n \n \n \n5[  ] \n \n(d) \nincome from which tax has been collected under Division II or \ndeducted under Division III6[or deducted or collected under \nChapter XII]  and for which no tax credit is allowed as a result of \nsub-se","quote_sha256":"ac4551abee6d8e1a224b3c00e2b5b618a491fac7e9f6797e074ac902f73602b7","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f74e34310c20628fbd17","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750555,"character_end":750566,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750385,"character_end":750796,"quote":"nder Division II or \ndeducted under Division III6[or deducted or collected under \nChapter XII]  and for which no tax credit is allowed as a result of \nsub-section (3) of section 168, \n \nshall be liable to pay advance tax for the year in accordance with this section.  \n \n \n(2) \nThis section does not apply to an individual  where the individual’s 7[] \nlatest assessed taxable income excluding income referred to","quote_sha256":"0c0bf793a9fa330d43bf25e56c519c12af84be9aa4c90221f614126e1dd8b8a1","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-00a6f2c5c1f605223fcb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751367,"character_end":751377,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751197,"character_end":751607,"quote":" to tax under the head “Capital Gains”; \n3 Clause (ba) omitted by the Finance Act, 2013. The omitted clause (ba) read as follows: \n“(ba)   income chargeable to tax under section 15;” \n4The word “or” substituted by the Finance Act, 2009. \n5Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-se","quote_sha256":"afca1a21f7a48beb044eaee24c6028e123159e5d538c0c9f4751e6f6c421601c","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-80fae532b640f69441c3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751562,"character_end":751573,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751392,"character_end":751803,"quote":"or” substituted by the Finance Act, 2009. \n5Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance Act, 2009. \n7The words “or association of persons” omitted by the Finance Act, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through ","quote_sha256":"754c6bd178b89a99ec1f8eac94d527f9c0304c7ef647094b84d695ab6fbe347b","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-363fc3da6f249d750e0f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751621,"character_end":751633,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751451,"character_end":751863,"quote":"tted by the Finance Act, 2009. The omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance Act, 2009. \n7The words “or association of persons” omitted by the Finance Act, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hu","quote_sha256":"eed626d1d9fc0c9925a5daa31a1b02854b66ad2adbd6fc1c5a4f72e5161d7953","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-45945e71dd5534413dd2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753761,"character_end":753772,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753591,"character_end":754002,"quote":"taxpayer for the latest tax year or latest assessment year under the \nrepealed Ordinance; and  \nB \nis the tax paid in the quarter for which a tax credit is allowed under section 168, other than \ntax deducted under section 149 or 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2","quote_sha256":"44455f0c3439f6201cd92d82566a151a6dd16321eef0e679dc0c25850598cbed","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e6b81eda2373dbff26d6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753805,"character_end":753816,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753635,"character_end":754046,"quote":"ssessment year under the \nrepealed Ordinance; and  \nB \nis the tax paid in the quarter for which a tax credit is allowed under section 168, other than \ntax deducted under section 149 or 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance","quote_sha256":"45f606b7310930c6fff05d9b72fd16c67a6ba41c6ccb00ecd52a20ff1248d506","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-30635eda16b8b74611dc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":754403,"character_end":754414,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":754233,"character_end":754644,"quote":"C,] 113 \nand 113C.”] \n \n \n \n \nC  \nis the taxpayer’s turnover for the latest tax year; and  \n \nD  \nis the tax paid in the quarter for which a tax credit is \nallowed under section 1683[  ].] \n \n \n4[(4A) Any taxpayer 5[including a banking company] who is required to make \npayment of advance tax in accordance with sub-section (4), shall estimate the tax \npayable for the relevant tax year, at any time before the ","quote_sha256":"cc9b0d5dd7dc42b07935f33c2aea7a993c8443e92eeeb1b8d900246611237614","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3005ba1195beaefa3102","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755797,"character_end":755808,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755627,"character_end":756038,"quote":"                        \n1Added by the Finance Act, 2016. \n2 Expression inserted by the Finance Act, 2023. \n3The words, comma and figure “, other than tax deducted under section 155” omitted by the Finance \nAct, 2013.   \n4Sub-section (4A) omitted by Finance Act, 2015. The substituted sub-section read as follows:- \n \n“(4A) Any taxpayer who is required to make payment of advance tax in accordance with sub-\nsec","quote_sha256":"09b75f1f9f535c472a9efda48a1a2c4021959d113715b22b398b54c6ea3ee6b2","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1a6e48bbd2a2d960840a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756690,"character_end":756701,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756520,"character_end":756791,"quote":"18 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"12bf61bffdae02add059cd828d984f1c4f46f568a7c03272cfee9c2e8fa3194c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d0f2cef9f9a93b092c7c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757354,"character_end":757366,"quote":"section \n168","quote_sha256":"c0f053f580f08045da89cebef264bd333fe3ced1823fc205916550468269b978","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757184,"character_end":757596,"quote":"axpayer for the latest tax year or latest \nassessment year under the repealed Ordinance; and \n \nB \nis the tax paid in the quarter for which a tax credit is allowed under section \n168, other than tax deducted under section 149 6[  ].] \n \n7[Explanation. – For removal of doubt, it is clarified that tax assessed \nincludes tax liability under section 4C.] \n \n \n(5) \nAdvance tax is payable by 8[an individual 9[]] to","quote_sha256":"b5ddac3ec5f9d9a0ead05ae439ee4e81ed22bbd47955b0821be1a85fb876c59c","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4ef5bca43e996688f2a0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757398,"character_end":757409,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757228,"character_end":757639,"quote":"ssessment year under the repealed Ordinance; and \n \nB \nis the tax paid in the quarter for which a tax credit is allowed under section \n168, other than tax deducted under section 149 6[  ].] \n \n7[Explanation. – For removal of doubt, it is clarified that tax assessed \nincludes tax liability under section 4C.] \n \n \n(5) \nAdvance tax is payable by 8[an individual 9[]] to the Commissioner— \n \n(a) \nin respect of th","quote_sha256":"8f8f0ffaaa86cc083d65ceee0ce20f0fedf46c8cb696e46562b54c2d2c1b0415","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-97f020995a47444ebe86","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757524,"character_end":757534,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757354,"character_end":757764,"quote":"section \n168, other than tax deducted under section 149 6[  ].] \n \n7[Explanation. – For removal of doubt, it is clarified that tax assessed \nincludes tax liability under section 4C.] \n \n \n(5) \nAdvance tax is payable by 8[an individual 9[]] to the Commissioner— \n \n(a) \nin respect of the September quarter, on or 10[before] the 11[15th \nday of September]; \n \n(b) \nin respect of the December quarter, on or befor","quote_sha256":"c2e21940e67327d91c6d3f164756ca98076efa05664ef87783fe179f75663d35","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c6bfd8dcd665ca3b1367","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":765893,"character_end":765904,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":765723,"character_end":766134,"quote":"b-section (4B), as the case may be. \n \n(6C) Notwithstanding anything contained in this Ordinance, the persons \nspecified in sub-sections (1), (3), (3A), (3B) and (3C) of section 154 shall, at the \ntime of realization of foreign exchange proceeds, or realization of the proceeds on \naccount of sale of goods, or export of goods, or at the time of making payment to \n                                            \n1","quote_sha256":"cb2d90a0be1b1a818998142426b16a3f8698cb4cd2d02cf9fcb1b403a34d3bdc","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3a7a853af46df0c0cb6d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766559,"character_end":766570,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766389,"character_end":766800,"quote":"st assessed income also. The taxpayer shall \nestimate the amount of advance tax payable on the basis of estimated Inserted by the Finance Act, \n2009.” \n2 The expression “section 113” substituted by the Finance Act, 2016. \n3 Clause (a) omitted by the Finance Act, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided in sub-section (4AA);” \n4Clause (","quote_sha256":"57376fad180b4d08ebab4c56bb028b29f9a6f8c0935d9f9bf998e59b7d8942cf","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-beb4107ebaee75a4fea7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766743,"character_end":766754,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766573,"character_end":766984,"quote":"ubstituted by the Finance Act, 2016. \n3 Clause (a) omitted by the Finance Act, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided in sub-section (4AA);” \n4Clause (b) omitted by the Finance Act, 2008. The omitted clause (b) read as follows: \n“(b) \nmaking adjustment for the amount (if any) already paid.” \n5 New sub-sections (6B) and (6C) inserted ","quote_sha256":"cd9ff678d1df6f2b15bf4391462aae004ec15892cdc966360a9c8ebfd98feae6","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8acb44a74a618a4901ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":767384,"character_end":767395,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":767214,"character_end":767625,"quote":"is section at the rate of one \npercent of such foreign exchange proceeds, or export proceeds, or exports, or \npayment, in addition to tax collectable or deductible under section 154 of this \nOrdinance.] \n \n(7) \nThe provisions of this Ordinance shall apply to any advance tax due \nunder this section as if the amount due were tax due under an assessment order. \n \n \n1[(7A) The Board may prescribe the manner for ","quote_sha256":"92439f531e8932fb2338fca67f61aa82b2e5db1ccee535ab5c8957802c830d39","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-288c743217d37f49a793","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768133,"character_end":768142,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":767963,"character_end":768372,"quote":"ble income of the taxpayer for that year. \n \n \n(9) \n A tax credit allowed for advance tax paid under this section shall be \napplied in accordance with sub-section (3) of section 4. \n \n \n(10)  A tax credit or part of a tax credit allowed under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with sec","quote_sha256":"b1bc5d9649f38e422a363fd475ff8e8da65a1dada6d123bc2a25a2225d34934c","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1dea677b5aaec2dc1776","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768292,"character_end":768301,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768122,"character_end":768531,"quote":"ion (3) of section 4. \n \n \n(10)  A tax credit or part of a tax credit allowed under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n \n2[  ] \n \n3[147A. Advance tax from provincial sales tax registered person.- (1) Every \nprovincial sales tax registered person shall be liable to ","quote_sha256":"6ce4b2f6d42c09792bf14f0140180978dcf924031e7b6dde7377dad0434018c3","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7e560afc71cd0353e7c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768369,"character_end":768380,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768199,"character_end":768610,"quote":" under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n \n2[  ] \n \n3[147A. Advance tax from provincial sales tax registered person.- (1) Every \nprovincial sales tax registered person shall be liable to pay adjustable advance tax \nat the rate of three per cent of the turnover decla","quote_sha256":"8554a6918b4bef5f50122db8fbc423dba88fc9808ee4f5b0d46140cae69b37ee","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aefff363a148f91f2fb8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768928,"character_end":768939,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":768758,"character_end":769169,"quote":" is to be filed with the provincial revenue authority. \n \n(3) \nAdvance tax paid under this section may be taken into account while \nworking out advance tax payable under section 147. \n \n(4) \nThe provisions of this Ordinance shall apply to any advance tax due \nunder this section as if the amount due were tax due under an assessment order. \n \n                                            \n1New sub-section (7A) i","quote_sha256":"07a66915d312d2fd739a8d02b791fcf2e65bcdbf03005806e8fc0524a051877f","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8517ee5a98cc42522846","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769906,"character_end":769915,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769736,"character_end":770145,"quote":"axable income of the taxpayer for that year. \n \n(6) \nA tax credit allowed for advance tax paid under this section shall be \napplied in accordance with sub-section (3) of section 4. \n \n(7) \nA tax credit or part of a tax credit allowed under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with sectio","quote_sha256":"d01c7311b93e157008b898d148fafee60a0b4a81b4bd181da69bbb0ef54602c9","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63c49d6acc573d74139e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770062,"character_end":770071,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769892,"character_end":770301,"quote":"ection (3) of section 4. \n \n(7) \nA tax credit or part of a tax credit allowed under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n(8) \nThis section shall not apply to a person 1[whose name was appearing \nin the active taxpayers’ list] on the thirtieth day of June of the previ","quote_sha256":"d9cba678c64bf6198e9440b5ac951196e8d44fba623383c5e0c4d681e9523cce","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-10f3c999096681715ec8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770139,"character_end":770150,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769969,"character_end":770380,"quote":" under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n(8) \nThis section shall not apply to a person 1[whose name was appearing \nin the active taxpayers’ list] on the thirtieth day of June of the previous tax year.] \n \nDivision II \nAdvance Tax Paid to a Collection Agent \n \n148.  ","quote_sha256":"2f872dbfe951ce6f5f72b10198e78edc00ad8869d39cf7ce8fc7c05772ce296d","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a128871d5305122fcb44","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771522,"character_end":771533,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771352,"character_end":771763,"quote":"n, where the recipient of goods is also liable under the Digital Presence \nProceeds tax, Act, 2025 and same has been collected by the payment intermediary \nas defined in section 153.] \n                                            \n1Words “who was filer” substituted from Finance Act, 2019 \n2 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 The “full stop” substituted by “colon” and th","quote_sha256":"49489dd2507c1562deb196c4536463a38683b37d6f30822eadacd3e9a7d134ab","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9b107be3e2e4b66c997d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":774155,"character_end":774166,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773985,"character_end":774396,"quote":"omitted sub-section (4) read as follows: \n“ (4)  Notwithstanding the provisions of sub-section (3), a person being a manufacturer who is liable \nto pay advance tax under section 147, imports raw materials (other than edible oils) exclusively for \nhis, or as the case may be, its own use, the Commissioner shall upon application in writing by such \nperson, issue an exemption certificate effective from the date ","quote_sha256":"d836810fc61d5e9be7b87363bab53920e09f296ef8b49b8e8727f9d5c9e90bde","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-379a675157ac3e36af3d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":774917,"character_end":774928,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":774747,"character_end":775106,"quote":"in the case of a person whose income is not subject to final taxation, the Commissioner \nis satisfied that such person is not likely to pay any tax (other than tax under section 113), the \nCommissioner shall, upon application in writing made by such person, issue certificate allowing \npayment of tax collectable under this section at a reduced rate of 0.5%” ","quote_sha256":"a93345af869f5839bfbac9b98ebd82d1eaee093adf7b11797147c9cc3e14ec7f","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ebeb9367ab17f27cbc6b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"8","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129523,"character_end":129843,"quote":"8. \nGeneral provisions relating to taxes imposed under sections 1[ 2[ 3[5, \n5A, 5AA, 6, 6A,] 7, 7A, 7B and 7E]. – (1) Subject to this Ordinance, the tax \nimposed under Sections 4[ 5[5, 5A, 5AA, 6, 6A,] 7, 7A, 7B and 7E] shall be a final \ntax on the amount in respect of which the tax is imposed and— \n \n                 ","quote_sha256":"e20b4012e0bfc592d3a4dc68273f060dd498718ffec9732e2bac1efe196fc9d7","reader_fragment":"p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-128000-129600-28d5c3e4335e4dd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-8-129523","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775824,"character_end":775833,"quote":"section 8","quote_sha256":"dbd4926edb8d6b11a4d1dc7b4fac29d322802053997a2301f605d72e6d15ba31","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775654,"character_end":776063,"quote":"g from the imports subject \nto sub-section (1) and this sub-section shall not apply in the case of import of \n7[goods on which tax is required to be collected under this section 8[   ] by an \nindustrial undertaking for its own use.] 9[  ] \n \n                                            \n1 The word “The” substituted by the Finance Act, 2024. \n2 Sub-section (6A) inserted by the Finance Act, 2024. \n3Sub-sectio","quote_sha256":"46cb8faddc7e87a2531e5bc4538d70625d4368808c4d84f5ad13e858f587760c","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fa685794f271689de51d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781273,"character_end":781284,"quote":"section \n4A","quote_sha256":"5ca5ebd919ec8c9daba6f80b2c278c0d8c15f5976a95e90e1b48d4e8ebf6e50f","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781103,"character_end":781514,"quote":" I of the First \nSchedule on the estimated income of the employee chargeable under the head \n“Salary” for the tax year in which the payment is made 7[including tax under section \n4AB] after making 8[adjustment of tax withheld from employee under other heads \nand tax credit admissible under section 61 9[and 63] during the tax year after \nobtaining documentary evidence], as may be necessary, for 10[:] \n \n     ","quote_sha256":"ac168203ded4405cee64e789567d1ac3c63df6b70f2fc5414e572e602192e9cb","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b7f63db5686ac89743a3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"61","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312169,"character_end":312195,"quote":"61. Charitable donations.—","quote_sha256":"7c3f5db928ff54e5016a27bb8b1872e619eba8942db91cad74c295a1b036762b","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781394,"character_end":781404,"quote":"section 61","quote_sha256":"6de61a94e99efc2b725edefb5542fa1f7090c91eb683385040b39d88e54cc0e3","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781224,"character_end":781634,"quote":" which the payment is made 7[including tax under section \n4AB] after making 8[adjustment of tax withheld from employee under other heads \nand tax credit admissible under section 61 9[and 63] during the tax year after \nobtaining documentary evidence], as may be necessary, for 10[:] \n \n                                            \n1 The words “all other goods” substituted by the Finance Act, 2024. \n2 The word ","quote_sha256":"df4b192b033484cfe94b22945fd3b455bcf6d7c05547c30490bb021d6d5276d4","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0b4c564e0dc705cb9daa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":783548,"character_end":783558,"quote":"section 4A","quote_sha256":"29e53f29ae62eec209e0a0fe8f9a09e305b8996d2b3e30cafc817af1b9dec8de","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":783378,"character_end":783788,"quote":"e \namount which is over and above rupees ten million at the rate provided in Division \nI of Part I of the First Schedule of the Ordinance, along with tax deducted under \nsection 4AB after making adjustment of tax withheld from former employee under \nother heads and tax credit admissible under sections 61 and 63 of the Ordinance \nduring the tax year after obtaining documentary evidence, as may be necessary, ","quote_sha256":"156f74913523a2e8ed3c74f388a59bad7be3f1ff2d49669b636ad35e173143a5","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0d05cdce1ba6afef60f7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":784472,"character_end":784482,"quote":"section 4A","quote_sha256":"29e53f29ae62eec209e0a0fe8f9a09e305b8996d2b3e30cafc817af1b9dec8de","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":784302,"character_end":784712,"quote":"formula were the employee’s taxable income for that year; and \n \nB \nis the employee’s estimated income under the head “Salary” for that year \n3[plus tax chargeable under section 4AB]. \n \n4[(3) Notwithstanding anything contained in sub-sections (1) and (2), every \nperson responsible for making payment for directorship fee or fee for attending \nboard meeting or such fee by whatever name called, shall at the t","quote_sha256":"25f7058b0e2bd500020663bc5ffc49994f32a1e7f04af8a135e48b31e9c253e9","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9237fc937ee46fc443f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786699,"character_end":786711,"quote":"Section 150A","quote_sha256":"6a5f06b31ca746f6d73a83704a70b271f67b2f0568cb03ff942eaebd7de0a5e0","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786529,"character_end":786941,"quote":"f Part I” substituted by the expression “Division I of Part III” by the Finance \nAct, 2014. \n5 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n6 Section 150A omitted by the Finance Act, 2021. The omitted section read as follows: \n “150A. Return on investment in Sukuks— Every special purpose vehicle, or a company, at the time \nof]making payment of a return on investment in sukuks to a ","quote_sha256":"2121a2d3118560522107b10d65ee3f4548edf5b4646c9b335f653d4b46eb4fd9","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-666fee0da8f74f9a76c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787753,"character_end":787763,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787583,"character_end":787993,"quote":" Government, a local authority, banking company, \nfinancial institution, company referred to in clauses (a) and (b) of the definition of “company” in sub-\nsection (2) of section 80, or finance society pays any profit on any bond, certificate, debenture, security \nor instrument of any kind (other than a loan agreement between a borrower and a banking company \nor a development finance institution) to any pers","quote_sha256":"477fed7f3f98062bdc5d1bfd8b5e38b94f181095b32ef66741e180735f65b2e8","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-881d208f3faf479cae2e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788416,"character_end":788427,"quote":"section \n80","quote_sha256":"590e97558679630466e0ce0648b908b5cb1924af57d11e1e26cee894af84382e","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788278,"character_end":788657,"quote":"\f\nChapter X – Procedure__________________________________ \n \n311 \n \nto in 1[sub-clauses (i) and (ii) of clause (b)] of sub-section (2) of section \n80, or a finance society pays any profit on any bond, certificate, \ndebenture, security or instrument of any kind (other than a loan \nagreement between a borrower and a banking company or a \ndevelopment finance institution) to any p","quote_sha256":"d23e24058b42efb27fe4e7631039333a56dbd6aebe709b9d07db9d2bccbc87d2","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e604c626675630cfe812","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789419,"character_end":789430,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789249,"character_end":789660,"quote":"e rate specified in Division IB \nof Part III of the First Schedule.]  \n \n \n(2) \nThis section shall not apply to any profit on debt that is subject to sub-\nsection (2) of section 152. \n \n3[(3) Tax deductible under this section shall be a 4[minimum] tax on the profit \non debt arising to a taxpayer, except where — \n \n(a) taxpayer is a company; or \n \n \n(b) profit on debt is taxable under section 7B.] \n \n5[151A. ","quote_sha256":"136c39a11e35a6ce268fe5acea740d973eb2d414235c4a212776951f11d3c265","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d032b6c1e0ac1c9b3175","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118404,"character_end":118724,"quote":"5[7B.  Tax on profit on debt.—(1) Subject to this Ordinance, a tax shall be \nimposed, at the rate specified in Division IIIA of Part I of the First Schedule, on \nevery person, other than a company, who receives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n      ","quote_sha256":"85129f88b2810cb48c6a75ee6163f161832d8d698754463b5764dbeb8d60adff","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7b-118404","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789636,"character_end":789646,"quote":"section 7B","quote_sha256":"435513ea2f2e0eed5726ba3da26a28db5ff179557e81f7462e11a53567cf6908","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789466,"character_end":789876,"quote":" section shall be a 4[minimum] tax on the profit \non debt arising to a taxpayer, except where — \n \n(a) taxpayer is a company; or \n \n \n(b) profit on debt is taxable under section 7B.] \n \n5[151A. Gain arising on disposal of certain debt securities. — (1) Every \ncustodian of debt securities including a banking company responsible to maintain \nInvestor Portfolio Securities (IPS) Account on behalf of holder of a","quote_sha256":"432facee6acc465d5ad4d8dd35a738b65393325e81082e7408e7ddc9f9c0a11a","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4ba38f13b90eab346e63","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789652,"character_end":789972,"quote":"5[151A. Gain arising on disposal of certain debt securities. — (1) Every \ncustodian of debt securities including a banking company responsible to maintain \nInvestor Portfolio Securities (IPS) Account on behalf of holder of a debt security \nshall at the time of disposal of debt securities including government securities","quote_sha256":"1a517ec87b2fd9aef80571143d0749177f1a68a98c1a53c74aac47fb0e7f4c8d","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-151a-789652","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791042,"character_end":791054,"quote":"Section 151A","quote_sha256":"686455fd366af081073f4400c62b1dd7abc19e1d34f4b8cbc7ad62cd9f27a88d","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790872,"character_end":791090,"quote":"filer and the tax deducted in excess of that shall be advance \nincome tax adjustable against tax liability.” \n4The word “final” substituted through Finance Act, 2019. \n5 Section 151A inserted by the Finance Act, 2025. ","quote_sha256":"cbeff105293fb50b39f2c0563e2a14b68f231ee3a1eeb0e195ade5630b613916","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b16ce237ab7284b93f01","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904386,"character_end":1904430,"quote":"6. Responsibility and obligation of NCCPL.— ","quote_sha256":"04525a611244bd5c3dab9df75a2facf5b58ecf8abfca0fd5c7f629345249034b","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791552,"character_end":791561,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791382,"character_end":791791,"quote":"52. Payments to non-residents.— (1) Every person paying an amount of \n1[royalty] or fees for technical services to a non-resident person that is chargeable \nto tax under section 6 shall deduct tax from the gross amount paid at the rate \nspecified in Division IV of Part I of the First Schedule. \n \n \n2[(1A) Every person making a payment in full or part (including a payment \nby way of advance) to a non-reside","quote_sha256":"09d2fbeae26c17a45f4fb95773468602e957c3579a33e52184a1515a1a897d2f","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-29a9b926803d3f2837c7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904386,"character_end":1904430,"quote":"6. Responsibility and obligation of NCCPL.— ","quote_sha256":"04525a611244bd5c3dab9df75a2facf5b58ecf8abfca0fd5c7f629345249034b","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":794064,"character_end":794073,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-r-2b2ba404-793600-795200-60f14c37a2a16f27","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-793600-795200-60f14c37a2a16f27","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":793894,"character_end":794303,"quote":"4[   ]  \n \n5[(1C) Every banking company or a financial institution remitting outside  \nPakistan an amount of fee for offshore digital services, chargeable to tax under  \nsection 6, to a non-resident person on behalf of any resident or a permanent  \nestablishment of a non-resident in Pakistan shall deduct tax from the gross amount \npaid at the rate specified in Division IV of Part I of the First Schedule] 6","quote_sha256":"45fdc93ddf139374e1d08882d940cbcf9c55296553e246fe03f0c3200b8b2e32","reader_fragment":"p-r-2b2ba404-793600-795200-60f14c37a2a16f27","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-793600-795200-60f14c37a2a16f27","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cd914d8495489945a650","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800366,"character_end":800377,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800196,"character_end":800607,"quote":"nent establishment in Pakistan of a    non-\nresident person— \n \n8[(a)] \nfor the sale of goods 9[except where the sale is made by the \nimporter of the goods and tax under section 148 in respect of \nsuch goods has been paid and the goods are sold in the same \ncondition as they were when imported]; \n \n10[(b)] for the rendering of or providing services; and \n \n                                            \n1  Sub-","quote_sha256":"488dab2e3d2a0b1860b6e451a1d7cc84fc050fe334e84a9b53115e9231ed6413","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c95a49e64265b66fe878","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802264,"character_end":802275,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802094,"character_end":802505,"quote":" sale of goods by a \ncompany being a manufacturer of such goods.] \n \n(3) \nSub-section (2) does not apply to an amount — \n \n(a) \nthat is subject to deduction of tax under section 149, 150, 4[  ] 5[  \n] 156 6[or 233]; \n \n(b) \nwith the written approval of the Commissioner, that is taxable to \na permanent establishment in Pakistan of the non-resident \nperson; \n \n(c) \nthat is payable by a person who is liable to ","quote_sha256":"a1f9625830c9d9957b617f1570f5e7ba9c929b140e2df0985b6428eba58f880d","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0b1ca9d09a83d1fedd4f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"172","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":902658,"character_end":902682,"quote":"172.  Representatives.— ","quote_sha256":"a1b4db12c26108daaf7338c82f8ec99e23ba6a143843b55fda8a76ad500312ac","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802599,"character_end":802610,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802429,"character_end":802840,"quote":" non-resident \nperson; \n \n(c) \nthat is payable by a person who is liable to pay tax on the \namount as representative of the non-resident person under sub-\nsection (3) of section 172; or \n \n(d) \nwhere the non-resident person is not chargeable to tax in \nrespect of the amount. \n \n \n(4) \nWhere a person claims to be a representative of a non-resident \nperson for the purposes of clause (c) of sub-section (3), the","quote_sha256":"58854a79ccaf83ba6a6360ee858bc4589c02582af855f4aff637cc53a9245a2b","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d2588d935aec95acf85f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803409,"character_end":803420,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803239,"character_end":803618,"quote":" deductible under clause (b) of sub-section (2A) shall be a minimum tax and the provisions of \nsub-clauses (i), (ii) and (iii) of clause (b) of \nsub-section (3) 3[  ] of section 153 shall mutatis mutandis apply.” \n4 The figure and comma “153,” omitted by the Finance Act, 2012. \n5The figure and comma “155,” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"a53210e24dd990437af12e7e46a5384388fd2a4e775f849812ac4d5b4835d1dc","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-64bc9529223c5dc3d786","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":804524,"character_end":804533,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":804354,"character_end":804763,"quote":"n case of payment that constitutes part of \nan overall arrangement of a cohesive business operation as referred to in \nparagraph (ii) of sub-clause (g) of clause (41) of section 2, on application made by \nthe person making payment and after making such inquiry, as the Commissioner \nthinks fit, allow by order in writing, the person to make payment after deduction of \ntax equal to 7[twenty] percent of the ta","quote_sha256":"8396d2848e7bada84d7036a0b18c295e4b3bdc2d275b83f25051ea7c70fd3a1a","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fb85b84cdf58ba62f05c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810220,"character_end":810231,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810050,"character_end":810461,"quote":"cordance with \nthe regulations of the State Bank of Pakistan. \n \n \n1[(8)  In this section “prescribed person” means a prescribed person as \ndefined in sub-section (7) of section 153.] \n \n2[  ] \n \n 3[  ]  \n \n                                            \n1 Added by the Finance Act, 2012. \n2 Inserted by the Finance Act, 2016. \n3 Section 152A omitted by the Finance Act, 2021. The omitted section read as follows: ","quote_sha256":"770c9f4484f1636b96c0eeb9690b1ce14d5ba3f96dc08f9b072c6c11edcc3ce3","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5753e4ddf7e7c2ad4649","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810377,"character_end":810389,"quote":"Section 152A","quote_sha256":"d445babfb597a7a728a6c3b52b06eecd4d326adfa5bf3fd9a141bbe5dfd373ff","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810207,"character_end":810619,"quote":"ction (7) of section 153.] \n \n2[  ] \n \n 3[  ]  \n \n                                            \n1 Added by the Finance Act, 2012. \n2 Inserted by the Finance Act, 2016. \n3 Section 152A omitted by the Finance Act, 2021. The omitted section read as follows: \n  “152A. Payment for foreign produced commercials.─ (1) Every person responsible for making  \npayment directly or through an agent or intermediary to a non-r","quote_sha256":"e7cc3bbde391e49e1fabc84af6da214066ce610afccd7c9525a71ada4eac0bdb","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b3c1e1085c727b5dbd29","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811249,"character_end":811260,"quote":"Section 153","quote_sha256":"0418a90fa0f180f5e2df226884c45e12eb41c2cc865fa1c8ad67f360860337ad","reader_fragment":"p-r-2b2ba404-811200-812800-08a6ac2db303155b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-811200-812800-08a6ac2db303155b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811079,"character_end":811490,"quote":"cribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read as follows: \n“153. \n Payments for goods and services. — (1)  Every prescribed person making a payment in full \nor part including a payment by way of advance ","quote_sha256":"37d6d0fcd210651053217a5f9a8d9110923f37eacbf30f103a644e5356d987ba","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ac1c4ae281e6e1147e56","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811315,"character_end":811326,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-811200-812800-08a6ac2db303155b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-811200-812800-08a6ac2db303155b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811145,"character_end":811556,"quote":"t by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read as follows: \n“153. \n Payments for goods and services. — (1)  Every prescribed person making a payment in full \nor part including a payment by way of advance to a resident person or permanent establishment in \nPakistan of a ","quote_sha256":"0c77b5c2db400f949b4e3ec2ccd11cb8825c9aba33e0a250565b20c0ca9154a1","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d023e80f8b1f664463ee","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":812995,"character_end":813006,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-812800-814400-7a076d29c2845c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-812800-814400-7a076d29c2845c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":812825,"character_end":813236,"quote":"\n \n(5) \nSub-section (1) shall not apply to – \n(a) \na sale of goods where – \n  (i) \nthe sale is made by the importer of the goods; \n (ii) \nthe importer has paid tax under section 148 in respect of the goods; and \n(iii) \nthe goods are sold in the same condition they were in when imported; \n(b) \na refund of any security deposit;  \n(ba) \na payment made by the Federal Government, a Provincial Government or a \nLoc","quote_sha256":"0f971feb34faf1412b279112ba09f8de4e5dea63a0b1610e2c024396534e9a6b","reader_fragment":"p-r-2b2ba404-812800-814400-7a076d29c2845c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-812800-814400-7a076d29c2845c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-53271d7c029f6e31384d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":814616,"character_end":814628,"quote":"section \n153","quote_sha256":"0298fa968cfbcee99c0c094bae282acb585703f8abe333e7a6575bb603774f65","reader_fragment":"p-r-2b2ba404-814400-816000-1dce22b2118902cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-814400-816000-1dce22b2118902cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":814446,"character_end":814651,"quote":"ii)  \nthe rendering of or providing of services referred to in sub-clause (b) of \nsub-section (1): \nProvided that tax deducted under sub-clause (b) of sub-section (1) of section \n153 shall be minimum tax. ","quote_sha256":"4858252fa640875697b789d5307c6bef98c70953f28955427f077fb1fc9dd71c","reader_fragment":"p-r-2b2ba404-814400-816000-1dce22b2118902cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-814400-816000-1dce22b2118902cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d6ee34ed62a4356d4e7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":825941,"character_end":825952,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-825600-827200-a1dc31ea12b73932","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-825600-827200-a1dc31ea12b73932","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":825771,"character_end":826182,"quote":"ty of being heard.]  \n \n1[  ] \n \n \n(5)  \nSub-section (1) shall not apply to — \n \n(a)  \na sale of goods where the sale is made by the importer of the \ngoods and tax under section 148 in respect of such goods has \nbeen paid and the goods are sold in the same condition as they \nwere when imported;  \n \n2[   ]  \n \n \n(c)  \na refund of any security deposit; \n \n(d)  \na payment made by the Federal Government, a Provi","quote_sha256":"7f07898f9287696d8159a53bf2d6deea5df2744cd304c80659870473d712991d","reader_fragment":"p-r-2b2ba404-825600-827200-a1dc31ea12b73932","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-825600-827200-a1dc31ea12b73932","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2346b02a65bddd3433d0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827371,"character_end":827382,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827201,"character_end":827612,"quote":" of at least three months, \nmay allow any person to make the payment without deduction of tax in respect of payments as referred \nto in clauses (b) of sub-section (1) of section 153: \nProvided that the recipient of the payment has made advance payment of tax equal to two \npercent of the total turnover of the corresponding period of the immediately preceding tax year. \n2 Clause (b) omitted by the Finance Act,","quote_sha256":"f40723173ba9b6e414edf18eaf158f35e3f42986dae390f968616494abe933e0","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3ec14b11c8e462d3f90c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833245,"character_end":833257,"quote":"Section 153A","quote_sha256":"f4cf70fe1b74ef0c256110123ed844f18ba5a81de3c816f11d2c1ff749234cc2","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833075,"character_end":833487,"quote":"ler in foreign exchange shall, at the \ntime of realisation of foreign exchange proceeds on account of the export of goods \n                                            \n1 Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012, \nwhich was inserted by the Finance Act, 2008. The omitted section 153A read as follows: \n“153A. Payment to traders and distributors.— (1) Ever","quote_sha256":"d56969d8a00981a67ffcce5aedf5a3e395fcc6a31469fc0b9657b48bf691f0f2","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6713a0634656617f18b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833403,"character_end":833415,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833233,"character_end":833645,"quote":"         \n1 Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012, \nwhich was inserted by the Finance Act, 2008. The omitted section 153A read as follows: \n“153A. Payment to traders and distributors.— (1) Every manufacturer, at the time of sale to \ndistributors, dealers and wholesalers, shall collect tax at the rate specified in Part IIA of the First \nSchedule, fro","quote_sha256":"db710748981bc61f6cdafa5a58928a74b6cc63fd23b53ccddfe43a39079f7e6a","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9d9bfff37ffd2a30f1da","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833901,"character_end":833913,"quote":"section 153B","quote_sha256":"7a03712647d61140694cbbfe8e82600e1e64240bf41daedb1dabac417b35a9e4","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833731,"character_end":834143,"quote":"ax collected under sub-section (1) shall be allowed in computing the \ntax due by the person on the taxable income for the tax year in which the tax was collected.” \n2New section 153B inserted through Finance Act, 2019.  \n3 Section 153B omitted by the Finance Act, 2021. The omitted section read as follows: \n“153B. Payment of royalty to resident persons.- (1) Every person paying an amount of royalty, in \nfull o","quote_sha256":"d116b5fbbb5a887ba68f6caf87fe1d76f15fd1ee5f9e2e72870331182b0b2840","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-61b50f7b5f37a78718b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833954,"character_end":833966,"quote":"Section 153B","quote_sha256":"0e9b7786af233d73da61b9f8c27b3c9d33ff1d7920efade7df5c395dc2863384","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833784,"character_end":834196,"quote":"n computing the \ntax due by the person on the taxable income for the tax year in which the tax was collected.” \n2New section 153B inserted through Finance Act, 2019.  \n3 Section 153B omitted by the Finance Act, 2021. The omitted section read as follows: \n“153B. Payment of royalty to resident persons.- (1) Every person paying an amount of royalty, in \nfull or in part including by way of advance, to a resident ","quote_sha256":"268948f324003a4f303c0d423cce94769c673a322922602199323f7ff9d26ef9","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-27b6c4f7574a7a1f2faa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839228,"character_end":839239,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839058,"character_end":839469,"quote":"nal \ntaxation: \nProvided that this sub-section shall be applicable from tax year 2015 and the option shall be \nexercised every year at the time of filing of return under section 114: \nProvided further that the tax deducted under this sub-section shall be minimum tax.]” \n” \n2 Section 154A inserted by the Finance Act, 2021. \n3 The expression “in case tax credit under section 65F is not available” substituted b","quote_sha256":"78edd204fca56cb4cefa6d0e139e08409d94a032149ce7e0824194ea4dc006e3","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8f44302bb38e321b0035","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839334,"character_end":839346,"quote":"Section 154A","quote_sha256":"806a1edfb6e6830c7e3368d82137405b1024e2addafb2bbddbbb08304b8b0680","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839164,"character_end":839576,"quote":" be \nexercised every year at the time of filing of return under section 114: \nProvided further that the tax deducted under this sub-section shall be minimum tax.]” \n” \n2 Section 154A inserted by the Finance Act, 2021. \n3 The expression “in case tax credit under section 65F is not available” substituted by the Finance Act, \n2022. \n4 The expression “; and“ substituted with colon and new clause (da) inserted by ","quote_sha256":"5183df097ce88aa8ea1495be316bc0670004be05763d67c7a4bda3f75ba1ccb0","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f000014fbf9accdada58","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":354776,"character_end":355096,"quote":"2[65F. Tax credit for certain persons.– (1) Following persons or incomes shall \nbe allowed a tax credit equal to one hundred per cent of the tax payable under any \nprovisions of this Ordinance including minimum, alternate corporate tax and final \ntaxes for the period, to the extent, upon fulfillment of conditions and s","quote_sha256":"c905db61f967114a2814f505d6605509c2e6c8ded1f6a075b302e4c5cbbf0a79","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-65f-354776","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839426,"character_end":839437,"quote":"section 65F","quote_sha256":"1c62d8b5c2a34269f92c5608bc0170845b061dfa9d5348b6691f438bca80e95c","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839256,"character_end":839599,"quote":"er that the tax deducted under this sub-section shall be minimum tax.]” \n” \n2 Section 154A inserted by the Finance Act, 2021. \n3 The expression “in case tax credit under section 65F is not available” substituted by the Finance Act, \n2022. \n4 The expression “; and“ substituted with colon and new clause (da) inserted by the Finance Act, 2022. ","quote_sha256":"5ea6119a85b068723c1d2f1220650135889e11fd6c33703c23a620c25ed2c1fd","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7f3266e781e670e7d0f5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840369,"character_end":840380,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840199,"character_end":840610,"quote":" specified conditions or who opts not to be subject to final taxation:  \n  \nProvided that the option shall be exercised every year at the time of \nfiling of return under section 114.  \n  \n3[  ] \n \n(5) The Board in consultation with State Bank of Pakistan shall prescribe \nmode, manner and procedure of payment of tax under this section.  \n  \n(6) The Board shall have power to include or exclude certain services","quote_sha256":"d0afe3ffe056d1018b38dcd05a1e614f7da5f7ff8038533efe70eae41ea96159","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-09de77a4a502045ed845","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"16","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":164281,"character_end":164601,"quote":"16. \nNon-adjustable amounts received in relation to buildings.— (1)  Where \nthe owner of a building receives from a tenant an amount which is not adjustable \nagainst the rent payable by the tenant, the amount shall be treated as rent \nchargeable to tax under the head “Income from Property” in the tax year in which \nit ","quote_sha256":"f09f74aaa4c72d167a82493cee4a64656f6761308476a54e419db631aaa51e3e","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-16-164281","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841192,"character_end":841202,"quote":"section 16","quote_sha256":"892a1cde2f60e439afa2137b9157f551ff716802193f79cc64a2e1d350259f7a","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841022,"character_end":841432,"quote":"ate specified in Division V of Part III of the First \nSchedule. \n \n \n6[Explanation.- “gross amount of rent” includes the amount referred to in sub-\nsection (1) or (3) of section 16, if any.] \n                                            \n1 Clause (b) substituted by the Finance Act, 2022. The substituted clause read as follows: \n“(b) withholding tax statements for the relevant  tax year have been filed;” \n2 F","quote_sha256":"c31a191094fbd543480573d66cb526a35119e8656fd5eb88eec83ac35fe00167","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-58d9b8ee9dc22d5bf4be","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841748,"character_end":841759,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841578,"character_end":841989,"quote":"-section read as follows: \n“(4) Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, referred to in section 111, takes into account any source of income which \nis subject to final tax in accordance with the provisions of this section, he shall not be entitled to take \ncredit of a sum that can be reasonably attributed to the business activi","quote_sha256":"5733cbc3269484938fcdd92efdee2a08401e2bedaec70ce7c7b6ead594a74e13","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-04630f5b991bcc930ffd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845796,"character_end":845808,"quote":"Section 156B","quote_sha256":"4e22cce8232d6a28f4ec642de7f96ab4ff1bac42f0cedf011a61297e62b5675a","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845626,"character_end":846038,"quote":"ituted by the Finance Act, 2012. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 156B. Withdrawal of balance under Pension Fund.— (1) A pension fund manager making \npayment from individual pension accounts, maintaine","quote_sha256":"7fbc18d7be0ebf5d48c68c79b047b4c003a6074777a669aeeba628800f74a610","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9b543350788cb240d332","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846135,"character_end":846145,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845965,"character_end":846375,"quote":" fund manager making \npayment from individual pension accounts, maintained under any approved Pension Fund, shall deduct \ntax at the rate specified in sub-section (6) of section 12 from any amount – \n(a) \nwithdrawn before the retirement age 6[:] \n6[Provided that the tax shall not be deducted in case of the eligible person suffering from any disability \nas mentioned in sub-rule (2) of rule 17 of the Voluntar","quote_sha256":"6e16b5f28e5e2376cd771132bcd6fde025c1cc8721754720ebae8794b7473c4d","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-afeba76e744734a7641a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847707,"character_end":847718,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847537,"character_end":847948,"quote":"\n1[  ] \n \n2[158.Time of deduction of tax.— A person required to deduct tax from an  \namount paid by the person shall deduct tax — \n \n(a)  \nin the case of deduction under section 151, at the time the \namount is 3[paid or] credited to the account of recipient 4[, \nwhichever is earlier]; and  \n \n(b)  \nin other cases, at the time the amount is actually paid 5[;and] \n \n6[“(c) amount actually paid shall have the m","quote_sha256":"e6756230c657ffcc18cf2a62a1794c869874909c75cea59a9b7c0df51915371f","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-19f306bd9e383efc4f50","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"157","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848077,"character_end":848088,"quote":"section 157","quote_sha256":"5f6385e1b56084b13dd33d79415325f4fdf79bf877f6b5d92a334d8f03ebd20c","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847907,"character_end":848318,"quote":"(c) amount actually paid shall have the meaning as may be \nprescribed.”;] \n \n                                            \n1 Omitted by the Finance Act, 2002. The omitted section 157 read as follows: \n “157. Petroleum products.- (1)  Every person selling petroleum products to a petrol pump operator \nshall deduct tax from the amount of commission or discount allowed to the operator at the rate \nspecified in Di","quote_sha256":"ec2819399a0cbf8886c8a2e491d47abe081409fe35cd52dfac19a8cf47bc9819","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-334131536e970a7bd8c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"158","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847547,"character_end":847867,"quote":"2[158.Time of deduction of tax.— A person required to deduct tax from an  \namount paid by the person shall deduct tax — \n \n(a)  \nin the case of deduction under section 151, at the time the \namount is 3[paid or] credited to the account of recipient 4[, \nwhichever is earlier]; and  \n \n(b)  \nin other cases, at the time th","quote_sha256":"45062aec0600c25bd82579b5051e3f92442fde67202e3659454a12f6ddb5ce46","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-158-847547","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848584,"character_end":848595,"quote":"section 158","quote_sha256":"d0314f09cee0867dc83aa0c7eea2a85a7841a02ce083a83cf7d8a3865982683e","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848414,"character_end":848825,"quote":"all be a final tax on the income arising from \nthe sale of petroleum products to which sub-section (1) applies.”  \n2Substituted by the Finance Act, 2002. The substituted section 158 read as follows: \n “158. Time of deduction of tax.- A person required to deduct tax from an amount paid by the person \nshall deduct the tax at the earlier of – \n(a) \nthe time the amount is credited to the account of the recipient","quote_sha256":"7c80cf7bf3ab84e8454e5cc9003ddf17dadf5856741f8b6070104facd261372f","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-df0fdeed1fc83749b047","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850699,"character_end":850710,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850529,"character_end":850940,"quote":"me is not likely to be chargeable to tax under 9[  ] this \nOrdinance, issue exemption certificate for the profit on debt referred to in clause \n(c) of sub-section (1) of section 151.] \n                                            \n1The words “paid to a person” omitted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Ac","quote_sha256":"35082f2da5f797eff8e033c3f9cc88ab8fb932d4b42c4e3f617a31804b46a428","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-13a48f08f4d94fd03f98","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850968,"character_end":850980,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850798,"character_end":851210,"quote":"y the Finance Act, 2003. \n2Inserted by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The ","quote_sha256":"30224b9839c8fb300fd2bc0fdbd896a78a896d773ca723a03678983fdc755a88","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5b8b095ae46c9fc9e907","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851566,"character_end":851576,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851396,"character_end":851806,"quote":"[(1B) The Commissioner shall, upon application from a person, in the \nprescribed form whose income from capital gains is not chargeable to tax under \nsub-section (1A) of section 37, issue exemption certificate for collection of advance \ntax under section 236C, in respect of a residential immovable property, which —  \n \n(a) \nhas been in the personal use for the last fifteen years;  \n \n(b) \nhas been declared ","quote_sha256":"b8a89126511a2fdf091a6a159683942840563dbabb5e79e2386dc96f5f51c8f5","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cfc24377d6d75a613e6c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851643,"character_end":851655,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851473,"character_end":851885,"quote":"bed form whose income from capital gains is not chargeable to tax under \nsub-section (1A) of section 37, issue exemption certificate for collection of advance \ntax under section 236C, in respect of a residential immovable property, which —  \n \n(a) \nhas been in the personal use for the last fifteen years;  \n \n(b) \nhas been declared by the person in his wealth statement under \nsection 116 for the last fifteen y","quote_sha256":"231bf398c56e06e3b0ee7df4fc978761311a56f6eaf9fd4aadb6f8c006d23f4f","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-909de9b939e7b90b1e23","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851851,"character_end":851862,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851681,"character_end":852092,"quote":"ial immovable property, which —  \n \n(a) \nhas been in the personal use for the last fifteen years;  \n \n(b) \nhas been declared by the person in his wealth statement under \nsection 116 for the last fifteen years; and  \n \n(c) \nappears as residence for personal use in tax record of the person:  \n \nProvided that the exemption certificate under this section shall \nbe issued once in fifteen years.] \n \n \n \n(2) \nA per","quote_sha256":"196921b7f5085f898db770dcb0ba7e170356a8a96986f534a10c8401de8716ff","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f961848efac11214bc71","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"160","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854356,"character_end":854401,"quote":"160.  Payment of tax collected or deducted.— ","quote_sha256":"795e1fc42abaad350f234604d728b76b1118368ad26e935e1f0809baddca9abb","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855323,"character_end":855334,"quote":"section 160","quote_sha256":"f8ee781904f9fa0416753d2c47bff0a0ab852ac845270412555736563ca745a2","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855153,"character_end":855564,"quote":"Division II of this Part 6[or Chapter XII] or \ndeducted tax under Division III of this Part 7[or Chapter XII] fails to pay \nthe tax to the Commissioner as required under section 160, 8[or having \ncollected tax under section 50 of the repealed Ordinance pay to the \ncredit of the Federal Government as required under sub-section (8) of \nsection 50 of the repealed Ordinance,] \n \nthe person shall be personally li","quote_sha256":"20f5aeeec7930896b97d0c2a76f3523bbe32bee7e6e5b989a269fb688a6e44b1","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9621b04df1b7f071bd39","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862290,"character_end":862301,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862120,"character_end":862464,"quote":"tuted by the Finance Act, 2022. \n9 The words and figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for \nthe purposes of section 168”. \n10 Section 164A inserted by the Finance Act, 2022. \n11 The words “Payment of tax collected or deducted by SWAPS agents” substituted by the Finance Act,  \n2023 ","quote_sha256":"b2d4aaf93f6ded68254f22bde5c4fc0b3cb29f7dd11077db54887086df307e5d","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-da3883059fccd1cede77","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"164A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862308,"character_end":862320,"quote":"Section 164A","quote_sha256":"3b4a23f2871eb0516d7d05b096cc73614d18b1cefba5f791473c3c9a1487098e","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862138,"character_end":862464,"quote":"ce Act, 2022. \n9 The words and figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for \nthe purposes of section 168”. \n10 Section 164A inserted by the Finance Act, 2022. \n11 The words “Payment of tax collected or deducted by SWAPS agents” substituted by the Finance Act,  \n2023 ","quote_sha256":"d48666d5967d524eea63f490091ffaae847e1e3387b3de63cf3e9cd76aa73a8a","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f14ff8ae8b5b6e997225","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873288,"character_end":873608,"quote":"1[165A.  Furnishing of information by banks.— (1) Notwithstanding anything \ncontained in any law for the time being in force including but not limited to the \nBanking Companies Ordinance, 1962 (LVII of 1962), the Protection of Economic \nReforms Act, 1992 (XII of 1992), the Foreign Exchange Regulation Act, 1947 (VII \nof","quote_sha256":"dc51302adde51aa47f6909befc9c6063a8f3ccb56fa90005664d9732e15eba7d","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-165a-873288","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866195,"character_end":866207,"quote":"section 165A","quote_sha256":"9c35e70aef0bcd4123e9dc41311dbdbfa7f80844d00edde162cc382d7215b0e1","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866025,"character_end":866437,"quote":"r deducted during the period 13[:] \n \n \n \n“Provided further that this section shall not apply where \ninformation required under sub-section (1) has been furnished under \nsection 165A.”;] \n \n \n     14[Explanation.— For the removal of doubt, it is clarified that this sub-\nsection overrides all conflicting provisions contained in the Protection of \nEconomic Reforms Act, 1992 (XII of 1992), the Banking Companies ","quote_sha256":"0f517c4afd58e37fb3f0f2595fc73462ef71ed94cc49d903e3f2bc5daf78819c","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-42d207f023b5d6e8ead4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866684,"character_end":866695,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866514,"character_end":866925,"quote":"VII of 1947) and the regulations made under the State Bank of Pakistan Act, \n1956 (XXXIII of 1956), if any, on the subject, in so far as divulgence of \ninformation under section 165 is concerned.] \n \n15[(1A) Every person involved or engaged in economic transactions as \nprescribed by the Board shall furnish to the Commissioner a quarterly statement \nin the prescribed form and manner. ”;and] \n \n               ","quote_sha256":"f9076d833a2b87c8fae064c45aafdbddb77f5149060e4afc46dafe297b1a4b9e","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e651570b7ab4a9c57b08","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869553,"character_end":869564,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869383,"character_end":869794,"quote":"e specified in the notice.] \n \n                                            \n1Sub-section (2) substituted through Finance Supplementary (Second Amendment) Act, 2019. \n2In section 165 expression “Chapter XII” wherever occurs the words “or the Tenth Schedule” inserted \nby the Finance Act, 2019.  \n3After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n4The expressi","quote_sha256":"d4476e11544bb7b7af5ce7d9ac2f7ad8d97b81dd79055bc90784e266a8bb0e2c","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a7baa29ae73567dfff1b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904386,"character_end":1904430,"quote":"6. Responsibility and obligation of NCCPL.— ","quote_sha256":"04525a611244bd5c3dab9df75a2facf5b58ecf8abfca0fd5c7f629345249034b","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":870635,"character_end":870644,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":870465,"character_end":870874,"quote":"n 3[  ] in respect of any transactions in the prescribed form and verified \nin the prescribed manner 4[.] ] \n \n \n5[(4) A person required to furnish a statement under sub-section 6[(1)], may \napply in writing, to the Commissioner for an extension of time to furnish the \nstatement after the due date and the Commissioner if satisfied that a reasonable \ncause exists for non-furnishing of the statement by the d","quote_sha256":"a6d3c1ab358ef5cf19e03303eb9959f7baa5ed70f137a1b091428bc620d1d0ef","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-909d01eeff38c1ce821d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871314,"character_end":871325,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871144,"character_end":871555,"quote":"atements; and \n \n(b)  \ndetermination of eligibility of the data of such statements and e-\nintermediaries, etc.] \n \n \n8[(6)  Every person deducting tax from payment under section 149 shall \nfurnish to the Commissioner an annual statement in the prescribed form and \nmanner 9[.] \n \n \n10[  ] \n \n11[(7) Every prescribed person collecting tax under Division II of this Part, \nChapter XII or the Tenth Schedule or ded","quote_sha256":"f1aa3da8f5db1e12f82ad2b5841941f6b560905f5261b8707f5a806d87c610a1","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7e82906d1d78b41db613","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876285,"character_end":876296,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876115,"character_end":876526,"quote":"ficers shall not be liable to any \ncivil, criminal or disciplinary proceedings against them for furnishing information \nrequired under this Ordinance.  \n \n(4) Subject to section 216, all information received under this section shall \nbe used only for tax purposes and kept confidential.] \n \n2[165B. Furnishing of information by financial institutions including banks.— (1) \nNotwithstanding anything contained in","quote_sha256":"fdb0f32aeb211651d09a76fb694f527ac86298fdfc9c7b4e54ce54656baba7e5","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4771ed277f0d53d8abf2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877948,"character_end":877959,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877778,"character_end":878037,"quote":"it under the Anti-Money \nLaundering Act, 2010 (VII of 2010).” \n2Inserted by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"286a80cb30f6d12daf9d70ccc23b61ac36af58bd517b4b837b38bfd37cd03f1e","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ba1f9f770cd637ee7c14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":879370,"character_end":879381,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-878400-880000-606ecb75a6f1f29d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-878400-880000-606ecb75a6f1f29d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":879200,"character_end":879611,"quote":"regated quantum of seller‘s \nmonthly turnover and the amount deposited into the vendor‘s bank account against \nsuch sale transactions.  \n \n(3) \nAll the provisions of the section 165 excluding sub-sections (1), (1A) \nand (6) shall mutatis mutandis apply with respect to the due date of the filing of the \nwithholding statements, revision of the statements, power to call for statement by \nthe Commissioner, exten","quote_sha256":"ae6c4da31ff4885a287241a0e4b8a86a9b21272a6f74b842e05a1bf99a31c6bc","reader_fragment":"p-r-2b2ba404-878400-880000-606ecb75a6f1f29d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-878400-880000-606ecb75a6f1f29d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-60de12f4efa8c566cc57","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":878107,"character_end":878427,"quote":"1[165C. Furnishing of information by online marketplace, payment \nintermediary and courier service. – (1) Notwithstanding the provisions of section \n165 of the Ordinance, every payment intermediary and courier service responsible \nfor deducting tax under sub-section (2A) of section 153 of the Ordinance shall file \na qu","quote_sha256":"590f47afaac1b4b35ba948302fa8cbac9da2ad4f88363f4a98c9ed6b7de7492e","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-165c-878107","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880233,"character_end":880245,"quote":"Section 165C","quote_sha256":"e1a09479f971758a79877cb37afef6c0d77d16c15d534f3c6be87670d13c7073","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880063,"character_end":880393,"quote":" for the 4[Federal] Government; and \n \n(b) not subject to attachment in respect of any debt or liability of the person. \n \n                                            \n1 Section 165C inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2002. \n4 Inserted by the Finance Act, 2003. ","quote_sha256":"4276c8ba6171e478fa2da4851657ba6cfe8c8d29ce738281a36a271e950e52a9","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e5068503c205b5cbce65","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":883217,"character_end":883227,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":883047,"character_end":883457,"quote":"erson for the tax year in \nwhich the tax was collected or deducted. \n \n2[(2A) Where a company is a member of an association of persons which is \ntaxed in accordance with section 92 and an amount of tax has been collected from \nan association of persons under Division II of this Part or Chapter XII or deducted \nfrom a payment made to the said association under Division III of this Part or \nChapter XII, the c","quote_sha256":"d54d85d2f98e04367e51be9b13e64f16cf3d68061e5678034d72e96796ff9ee3","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-37eef4f592f29cc64707","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884650,"character_end":884661,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884480,"character_end":884891,"quote":") read as \nfollows: \n \n \n“(3) \nNo tax credit shall be allowed for any tax collected or deducted that is a final tax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1","quote_sha256":"466fa345c37b6b5083200f1534caa2da0924de5eae39d08ba51fd877eea4f38b","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7d6c72c5ca8c71573986","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884683,"character_end":884694,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884513,"character_end":884924,"quote":" tax credit shall be allowed for any tax collected or deducted that is a final tax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section","quote_sha256":"6b2dc62713e553a3c14d3931397d26c214e121bad88d3320399367d8ba78a7ee","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-38f7c3a2e69a3b73619d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884718,"character_end":884729,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884548,"character_end":884959,"quote":"y tax collected or deducted that is a final tax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A","quote_sha256":"9898236a71d42cbd08bd0919445ebe1bd40e8ae598a1660d5f35910040a1f185","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bfcf0fb42e20c7ab9cb3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884750,"character_end":884761,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884580,"character_end":884991,"quote":" is a final tax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-secti","quote_sha256":"b306d7fb2e686546347190d5e91787e1e20f9e5e7b6da94de0f166a6d38fc918","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21ceb41bad5b8c35ada1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884763,"character_end":884774,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884593,"character_end":885004,"quote":"ax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause","quote_sha256":"cec03d640f92604dfca6dff743119811515ab2b20bfe350d8e674c24f8671272","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-eb0461a075e87c94826a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843180,"character_end":843206,"quote":"156. Prizes and winnings.—","quote_sha256":"47860c4207f3b57c03f3a4267b9ad2bfb10fcda63478f15d44f8a909bf4b741d","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884794,"character_end":884805,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884624,"character_end":885035,"quote":"(d) of sub-section (1) of section 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act","quote_sha256":"5136a5134e6285a6047d36b074e858feb1c2202252a56b64bdfe285aaed21623","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2d9aa4c0739fb11b9314","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844911,"character_end":845231,"quote":"4[156A. Petroleum Products.— (1) Every person selling petroleum products to a \npetrol pump operator shall deduct tax from the amount of commission or discount \nallowed to the operator at the rate specified in Division VIA of Part III of the First \nschedule. \n \n \n(2) \nThe tax 5[deductible] under sub-section (1) shall be","quote_sha256":"6f6f8df468d979c726dd5de0b06aebe3fe9e10fa3ba259328294c15ddf949607","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-156a-844911","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884827,"character_end":884839,"quote":"section 156A","quote_sha256":"7e357e1d89b719080225c3c573db797119373132c01b6e7e6f85dfd3b45e2d3c","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884657,"character_end":885069,"quote":" 151, sub-section (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread a","quote_sha256":"2a671b4ab44286235f3b49a89bab094d90b2401859191657c0e248acff0f49d7","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-da0f0f914ceb2bf14850","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884841,"character_end":884852,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884671,"character_end":885082,"quote":"ion (1B) of section 152,  sub-section \n(6)] of section 153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a","quote_sha256":"ad60f0f53f650349ab524f5cd1b104b6bba93c6704ec3b6c1f947655d27b4a8c","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-005524176516cf55292e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884896,"character_end":884908,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884726,"character_end":885117,"quote":"153, sub-section (4) of section 154, section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"1e1906aa30c230e5660c10a6996a0b7e85fe4b4d15affc846d7c469d163b4739","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ce2d15950f8bd6ee07d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884932,"character_end":884943,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884762,"character_end":885117,"quote":" section 155 sub-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"34a0a0f07f4a4df4ca4690f70c6affdf60e994d3bbf1c78da9345f7ec94af4d4","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-28ea19570e7b9c68f508","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884947,"character_end":884959,"quote":"section 234A","quote_sha256":"e42dc07064702e73b2b7e4b0a467eb5d1dde27b0026fc58dba190b7cc242fca8","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884777,"character_end":885117,"quote":"b-section (3) of section 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"c3eea6c6a4276eb4fdc65c2708a66ed15ff2402ce314f4feed267b5f0a520c6f","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8583ef67d717bfab669e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884967,"character_end":884978,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884797,"character_end":885117,"quote":"tion 156, sub-\nsection (2) of section 156A, section 233, clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"f556e1b3c3400a4ae259c5cfb5ae6fcee830da2cdc92e75c155ea72c824cb1fd","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7336a4f310d5878f1aeb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885103,"character_end":885114,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884933,"character_end":885117,"quote":"ection 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"4a482a9fc7aa4dd7450cc457adfedf4c58714efc0b280f151db93e66ce69a201","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b133b7b762b8e0686b25","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885246,"character_end":885257,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885119,"character_end":885487,"quote":"\f\nChapter X – Procedure__________________________________ \n \n349 \n \n \n \n1[   ]   \n \n \n2[   ]   \n \n \n3[(ca) sub-section (1E) of section 152; \n \n \n(cb) sub-section (2) of section 152A;] \n4[   ]  5[  ] \n \n \n6[   ]   \n \n \n7[(ea) sub-section (2) of section 154A;] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n ","quote_sha256":"ff181414e64217abce486e2ec5dcb9fc00fa0836d4b59377201d08f781486b31","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f17d3e6d412c4b5949f0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885288,"character_end":885300,"quote":"section 152A","quote_sha256":"2fbaaa4d52fb374553c60eb98de8dc4ce920b4fdfd558ac6d578927f0d93471f","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885118,"character_end":885530,"quote":"\n\f\nChapter X – Procedure__________________________________ \n \n349 \n \n \n \n1[   ]   \n \n \n2[   ]   \n \n \n3[(ca) sub-section (1E) of section 152; \n \n \n(cb) sub-section (2) of section 152A;] \n4[   ]  5[  ] \n \n \n6[   ]   \n \n \n7[(ea) sub-section (2) of section 154A;] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n \n \n10[  ] \n \n \n11[(j)] ] \n \n \n12[(k)    sub","quote_sha256":"b752ddbe06fa0726cc2bc6b2d5eff36c25480bf915341e40f697e9c0c525f1d9","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-86b48d1e28597fdc4863","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885363,"character_end":885375,"quote":"section 154A","quote_sha256":"49a9208e733ba59c29382ab0a02c2a3a461ce94feb922d3d67c83f5e789231be","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885193,"character_end":885605,"quote":"   ]   \n \n \n2[   ]   \n \n \n3[(ca) sub-section (1E) of section 152; \n \n \n(cb) sub-section (2) of section 152A;] \n4[   ]  5[  ] \n \n \n6[   ]   \n \n \n7[(ea) sub-section (2) of section 154A;] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n \n \n10[  ] \n \n \n11[(j)] ] \n \n \n12[(k)    sub-section (7) of section 236Z.] \n \n(4) \nA tax credit allowed under this sect","quote_sha256":"bd2e124d906798420a683225d1cd4d43007755015de604f2176b5c1192505e7e","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a33eb676dc74773612a8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843180,"character_end":843206,"quote":"156. Prizes and winnings.—","quote_sha256":"47860c4207f3b57c03f3a4267b9ad2bfb10fcda63478f15d44f8a909bf4b741d","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885408,"character_end":885419,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885238,"character_end":885649,"quote":"(1E) of section 152; \n \n \n(cb) sub-section (2) of section 152A;] \n4[   ]  5[  ] \n \n \n6[   ]   \n \n \n7[(ea) sub-section (2) of section 154A;] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n \n \n10[  ] \n \n \n11[(j)] ] \n \n \n12[(k)    sub-section (7) of section 236Z.] \n \n(4) \nA tax credit allowed under this section shall be applied in accordance \nwith sub","quote_sha256":"d112e93461d2d698ad6b45c2aad2c3aa55f2639aa2f86d6a9d43809ee679b7ef","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8c90933f4c1c73a326f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844911,"character_end":845231,"quote":"4[156A. Petroleum Products.— (1) Every person selling petroleum products to a \npetrol pump operator shall deduct tax from the amount of commission or discount \nallowed to the operator at the rate specified in Division VIA of Part III of the First \nschedule. \n \n \n(2) \nThe tax 5[deductible] under sub-section (1) shall be","quote_sha256":"6f6f8df468d979c726dd5de0b06aebe3fe9e10fa3ba259328294c15ddf949607","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-156a-844911","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885451,"character_end":885463,"quote":"section 156A","quote_sha256":"7e357e1d89b719080225c3c573db797119373132c01b6e7e6f85dfd3b45e2d3c","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885281,"character_end":885693,"quote":"(2) of section 152A;] \n4[   ]  5[  ] \n \n \n6[   ]   \n \n \n7[(ea) sub-section (2) of section 154A;] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n \n \n10[  ] \n \n \n11[(j)] ] \n \n \n12[(k)    sub-section (7) of section 236Z.] \n \n(4) \nA tax credit allowed under this section shall be applied in accordance \nwith sub-section (3) of section 4. \n \n              ","quote_sha256":"aff0e2157600e5268f68a108084c3753ab70f9dcb2d688ceb90fb995f15e21c5","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-48e476c9a8e64497cd45","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Z","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213780,"character_end":1214100,"quote":"2[236Z. Bonus shares issued by companies. – (1) Notwithstanding anything \ncontained in any law for the time being in force, every company, issuing bonus \nshares to the shareholders of the company, shall withhold ten percent of the bonus \nshares to be issued.  \n \n(2)  \nBonus shares withheld under sub-section (1) shall o","quote_sha256":"9019bb54452306418551d2313fa716dd60270d70037a080fabd3527c917835df","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236z-1213780","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885546,"character_end":885558,"quote":"section 236Z","quote_sha256":"371c310313df7b2e649109d9cce538df7024ac9bd0770c9dcacda3acd2674d75","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885376,"character_end":885788,"quote":"] \n \n \n(f)  \nsub-section (3) of section 156; \n \n \n(g)  \nsub-section (2) of section 156A; \n \n \n8[  ]  \n9[and] \n \n \n10[  ] \n \n \n11[(j)] ] \n \n \n12[(k)    sub-section (7) of section 236Z.] \n \n(4) \nA tax credit allowed under this section shall be applied in accordance \nwith sub-section (3) of section 4. \n \n                                            \n1 In section 168 in sub-section (3) clause (b) omitted by the Fi","quote_sha256":"0318534c02042fd4869fe347fc621f158b3210a367575b3690e07b534903ca01","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ed35f013708c502bdc43","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885665,"character_end":885674,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885495,"character_end":885904,"quote":"] \n \n \n11[(j)] ] \n \n \n12[(k)    sub-section (7) of section 236Z.] \n \n(4) \nA tax credit allowed under this section shall be applied in accordance \nwith sub-section (3) of section 4. \n \n                                            \n1 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-se","quote_sha256":"ca51f58b500cc89d1e62c77dcc2d0f5891f1ab5933832cc9499e1787db31ad81","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dc2bf1f7a9aad511749c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885729,"character_end":885740,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885559,"character_end":885970,"quote":"] \n \n(4) \nA tax credit allowed under this section shall be applied in accordance \nwith sub-section (3) of section 4. \n \n                                            \n1 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted ","quote_sha256":"6261d1ba9ba04344c6834da027cd84d1a38a8ac28fe6403fcde4b1e3e614f84d","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63ad7eb21c84a5fe29aa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885864,"character_end":885875,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885694,"character_end":886105,"quote":"                             \n1 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted ","quote_sha256":"dd1f8cce8c67d25ee912d5cf18e30b69821cbe833f2b8c6b03a8e8ac7a113826","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9402632f8b9915848c69","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885883,"character_end":885894,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885713,"character_end":886124,"quote":"          \n1 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act","quote_sha256":"f7b6c4089968f794b57916a6e36a5ac158262ca7cd76eb602d6bd5d8f71175aa","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3d0d197b3f016ef40bbc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886029,"character_end":886040,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885859,"character_end":886270,"quote":") of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act, 2020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section (3) clause (d) omitted by the Finance Act, 2019 the omitted clause read \nas follows","quote_sha256":"0eb0a3bf23de4f122c3d817aae2663a1f567a2a9f02c6d9cdb2fa74fb5957c01","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1b7bc260239d5fc24e24","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886160,"character_end":886171,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885990,"character_end":886401,"quote":"ows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act, 2020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section (3) clause (d) omitted by the Finance Act, 2019 the omitted clause read \nas follows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c) and (d) of” omitted by the Finance Act, ","quote_sha256":"81f99262fec7cf0b6bf07579de411a85c274ae681185beeff37b9ada1bade309","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4bc738671d079f174fac","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886297,"character_end":886308,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886127,"character_end":886538,"quote":"020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section (3) clause (d) omitted by the Finance Act, 2019 the omitted clause read \nas follows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c) and (d) of” omitted by the Finance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause","quote_sha256":"a62f6eb36f69adbf5650f4d67abd6ad79b3b3ca7a0fb5a033cf5d191ea5dd56e","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-039ac416b002d36f40a6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886515,"character_end":886526,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886345,"character_end":886756,"quote":"lauses (a), (c) and (d) of” omitted by the Finance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Fi","quote_sha256":"565e4ea676065c92d9a492bb52b7afc1138b48e96b928ed404c02a38bd41237a","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-18a49013b559ab3f9bfe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886584,"character_end":886595,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886414,"character_end":886825,"quote":"se (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The ","quote_sha256":"c0c35e043660a3dc29472ed0b83c1c4156c3edf25fe79b5e4eee24f6f4198eff","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df8e13dc5ff07f96a62d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886719,"character_end":886730,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886549,"character_end":886960,"quote":"ted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omi","quote_sha256":"0d3e129727f9040ddb3fc6cda8b40fd7620306d613941c61f276f0cebb1e02d8","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2fb92b4e0c1c3b050be5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886890,"character_end":886901,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886720,"character_end":887109,"quote":"ection 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of section 234(A)  \n12 Clause (k) added by the Finance Act, 2023. ","quote_sha256":"3f009dd78b1e78c968c5461aea817e026e1d503d869acaacc88c0be0548beaee","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fd53a4d83f41d4d28730","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"168","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":881539,"character_end":881584,"quote":"168. Credit for tax collected or deducted. — ","quote_sha256":"15a930844bacd620a4fd2234e50d7c4eae8ff2540ca23a58a076f71b8aed22f2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886915,"character_end":886926,"quote":"section 168","quote_sha256":"e7bb316a9aefd37eff3895495f024016fa9a1a198e3fbe66b95adfc5d5763d85","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886745,"character_end":887109,"quote":"d by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of section 234(A)  \n12 Clause (k) added by the Finance Act, 2023. ","quote_sha256":"eeb4a56379478d2ef243b6273a9a0507c4f7612b97a8e84d17f46b5e99775fe9","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-23ec0b9744eb1b4b7b3c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":"(A)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887046,"character_end":887060,"quote":"section 234(A)","quote_sha256":"2621695d451fb62de7e90ee9c61fcc7a2b04c769dfe75241f84bf01dd5779d6a","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886876,"character_end":887109,"quote":"ection (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of section 234(A)  \n12 Clause (k) added by the Finance Act, 2023. ","quote_sha256":"21011efd86a618a069e6ac5d3aa9217fa1e41ab799ea9d75750e0c72039e0439","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c6a59b8499032b171bae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887323,"character_end":887332,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887153,"character_end":887562,"quote":"_______________ \n \n350 \n \n \n(5) \nA tax credit or part of a tax credit allowed under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n \n1[(6)  Notwithstanding anything contained in any other law or any rules for \nthe time being in force, no amount shall be deducted on account of ","quote_sha256":"39ba601801dead26b35d3b340fcbd27fa11db7efc955b7035a51e9d3c2a708a6","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e4d1b204682e7139e403","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887400,"character_end":887411,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887230,"character_end":887641,"quote":" under this section for a tax \nyear that is not able to be credited under sub-section (3) of section 4 for the year \nshall be refunded to the taxpayer in accordance with section 170. \n \n \n1[(6)  Notwithstanding anything contained in any other law or any rules for \nthe time being in force, no amount shall be deducted on account of service charges \nfrom the tax withheld or collected by any person under the pro","quote_sha256":"1cbb1a395586f81ba976607b1f0e237c6263d9641a0a664c261f6c524c7a2e03","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5fbe64758a609234dd7d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888131,"character_end":888142,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887961,"character_end":888372,"quote":"ected or deducted as a final tax.— (1) This section shall apply \nwhere — \n \n3[  ] \n  \n(b) \nthe 4[tax required to be deducted] is a final tax under 5[sub-\nsection (1E) of section 152, 152A], 6[  ] 7[sub-section (2) of \nsection 154A] 8[  ] sub-section (3) of section 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a)","quote_sha256":"1ec70b0c2407b88a4a8a903c21ec291d16f6747c1c0f812eff27495cb3037ddd","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6805a4993d2fb1a7e3d3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888179,"character_end":888191,"quote":"section 154A","quote_sha256":"49a9208e733ba59c29382ab0a02c2a3a461ce94feb922d3d67c83f5e789231be","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888009,"character_end":888421,"quote":"ion shall apply \nwhere — \n \n3[  ] \n  \n(b) \nthe 4[tax required to be deducted] is a final tax under 5[sub-\nsection (1E) of section 152, 152A], 6[  ] 7[sub-section (2) of \nsection 154A] 8[  ] sub-section (3) of section 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a) omitted through Finance Act, 2020 the substitute","quote_sha256":"a18173fd9c86a1d5ba9eba1d30d44f0d21274a7a296840b57ee3c5b43c66411f","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2be7159f80ea2baf7dfb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843180,"character_end":843206,"quote":"156. Prizes and winnings.—","quote_sha256":"47860c4207f3b57c03f3a4267b9ad2bfb10fcda63478f15d44f8a909bf4b741d","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888218,"character_end":888229,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888048,"character_end":888459,"quote":"b) \nthe 4[tax required to be deducted] is a final tax under 5[sub-\nsection (1E) of section 152, 152A], 6[  ] 7[sub-section (2) of \nsection 154A] 8[  ] sub-section (3) of section 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a) omitted through Finance Act, 2020 the substituted clause read as follows: “(a) the \n3[","quote_sha256":"5507250f9097fc584cc6ee2c434d616dee53d4fe01c62c356c50b510318f45ae","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fa11980a1adcf33fc1c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888548,"character_end":888559,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888378,"character_end":888789,"quote":"ed through Finance Act, 2020 the substituted clause read as follows: “(a) the \n3[advance tax required to be collected 3[or paid]] is a final tax under sub-section (7) of section 148 \n3[,148A] 3[  ] 3[or section 234A]  on the income to which it relates; or”  \n \n4 The words “deduction of tax” substituted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-s","quote_sha256":"96804ad4cfe652033c6d9e94eb09a3291c698e3dc11d5ee6319f46f31eb862d4","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-62b2ad1d8cc31644aa40","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888581,"character_end":888593,"quote":"section 234A","quote_sha256":"e42dc07064702e73b2b7e4b0a467eb5d1dde27b0026fc58dba190b7cc242fca8","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888411,"character_end":888823,"quote":"substituted clause read as follows: “(a) the \n3[advance tax required to be collected 3[or paid]] is a final tax under sub-section (7) of section 148 \n3[,148A] 3[  ] 3[or section 234A]  on the income to which it relates; or”  \n \n4 The words “deduction of tax” substituted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ ","quote_sha256":"38d217e62bebae2ea1c6e908d34253852d743ffe4ae41eb72da7e2db1d1a0e51","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b29841cc49f8965a3dbb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888748,"character_end":888759,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888578,"character_end":888989,"quote":"or section 234A]  on the income to which it relates; or”  \n \n4 The words “deduction of tax” substituted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section ","quote_sha256":"96af366d03d76853055abdd546036c2a8fd35bb0f6fc22e89665a74a0237903c","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1229e74e4a52d8701940","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888807,"character_end":888818,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888637,"character_end":889048,"quote":" \n4 The words “deduction of tax” substituted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 I","quote_sha256":"b27dadfad4c2c9569fa82607eb2c9d557c37bdc7d2698c52ca18c593b4e770dd","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-095c10bad990913b00c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888848,"character_end":888859,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888678,"character_end":889089,"quote":"ted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The ","quote_sha256":"cf09b03ad2e10db521479bcc79b636a63ec72978f4337541a6151c5c52a99f30","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1fac2b92610a6cb3b4dc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888889,"character_end":888901,"quote":"section \n152","quote_sha256":"2539fd11517208d2b9e5ae477491fa5fffd245ccabbe582a618462ef87d5cdac","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888719,"character_end":889131,"quote":"essions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitt","quote_sha256":"c83c1d5b0affd6291f984916070242b5728fc7e861c5584ff1c682772dbbcbe8","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1e881670080ec7045b62","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888996,"character_end":889007,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888826,"character_end":889237,"quote":" ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitte","quote_sha256":"ec8c649a7dc5dd418e186e401d007310952274bfb801b5baa1ba1ecbd8c030ff","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-647613482a1674892330","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889112,"character_end":889123,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888942,"character_end":889304,"quote":"0th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"eb5d1fc7094c3d61054a46c9af521e7fd2a466ecdff74efbf536ea14331b28bc","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-80696c4a086f8052fa26","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"157","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889218,"character_end":889229,"quote":"section 157","quote_sha256":"5f6385e1b56084b13dd33d79415325f4fdf79bf877f6b5d92a334d8f03ebd20c","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889048,"character_end":889304,"quote":"nserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"7f15aed213781f25c9fcf0cef70b5fefe3fccd04327b3938ec0d3eb64fbb6019","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ac59e36eea7b8b628c08","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Z","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213780,"character_end":1214100,"quote":"2[236Z. Bonus shares issued by companies. – (1) Notwithstanding anything \ncontained in any law for the time being in force, every company, issuing bonus \nshares to the shareholders of the company, shall withhold ten percent of the bonus \nshares to be issued.  \n \n(2)  \nBonus shares withheld under sub-section (1) shall o","quote_sha256":"9019bb54452306418551d2313fa716dd60270d70037a080fabd3527c917835df","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236z-1213780","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889429,"character_end":889442,"quote":"section \n236Z","quote_sha256":"295415f51366d34c75e5990bb1e85342a3cc23d50975869876a204305a6de989","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889306,"character_end":889672,"quote":"\f\nChapter X – Procedure__________________________________ \n \n351 \n \nsection (2) [or] 1section 156A or 2[sub-section (7) of section \n236Z] 3[  ]4[ ] ] on the income from which it 5[was deductible]. \n \n(2) \nWhere this section applies — \n \n(a) \nthe income shall not be chargeable to tax under any head of \nincome in computing the taxable income of the person; \n \n(b) \nn","quote_sha256":"f0d4e29893045e4ff7a0c55575d7efbad012de34533981a0960047d7c1d8197b","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b454233e66947e194b5a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"162","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":857934,"character_end":858254,"quote":"162.  Recovery of tax from the person from whom tax was not collected or \ndeducted.— (1)  Where a person fails to collect tax as required under Division II \nof this Part 4[or Chapter XII] or deduct tax from a payment as required under \nDivision III of this Part 5[or Chapter XII,] the Commissioner may 6[pass an order to","quote_sha256":"844e9b61678e05e36ca4878d8264837fdb963792632d50bd93fd55274e3ba651","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-162-857934","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890381,"character_end":890392,"quote":"section 162","quote_sha256":"5c1066296402ba4480486fbfde367ef3fa3dffc0da6e50d215ae285d9a3c5274","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890211,"character_end":890622,"quote":"e under this \nOrdinance8[; and].] \n \n9[(f)  tax deductible has not been deducted, or short deducted, the   \nsaid non-deduction or short deduction may be recovered under \nsection 162, and all the provisions of this Ordinance shall apply \naccordingly.] \n \n \n(3) \nWhere all the income derived by a person in a tax year is subject to \nfinal taxation under the provisions referred to in sub-section (1) or under sect","quote_sha256":"9b2fdacef11ba2fef2a2371f049462660293c1b2d23448df856d9069d7562642","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b08afe5c19025f80db03","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902777,"character_end":1902833,"quote":"3. Certain provisions of this Ordinance not to apply.—  ","quote_sha256":"b36ce4e52688bf52c64420236a43e915c3f9613c9b8d80f6d811149af95ca936","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890915,"character_end":890924,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890745,"character_end":891154,"quote":"2 Expression inserted by the Finance Act, 2023. \n3 The expressions omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Fina","quote_sha256":"4e85933ed895cdf34363459594a4a22fa1df9f53288f3e05b52dcd8679abf5b6","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a2f9198ff12b1a653472","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890941,"character_end":890952,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890771,"character_end":891182,"quote":"he Finance Act, 2023. \n3 The expressions omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “a","quote_sha256":"7246cd12ee5d9525917ba546d169957eee1f0c33ab132b519b43d090420f4e38","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-15011804fa48cef4122d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891049,"character_end":891062,"quote":"section \n233A","quote_sha256":"546aa42993a28989348ffd504f2095e520ebc76e55d3b8ac364976ca6c985729","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890879,"character_end":891292,"quote":" expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance","quote_sha256":"36eda336d923ecdd9fcc58da79afa3f83bb34d2ec3485f15b3f080cf38a34be9","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c7b476ce9c3dfa8ede7a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891484,"character_end":891496,"quote":"section \n120","quote_sha256":"fb69581e9a99bd65ac22de394f9151d88ec85f547c06033721143732b64f85d3","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891340,"character_end":891726,"quote":"\f\nChapter X – Procedure__________________________________ \n \n352 \n \n5, 6 1[and] 7 2[ ] 3[an assessment shall be treated to have been made under section \n120 4[  ]  \n \n5[Explanation.— The expression, “an assessment shall be treated to \nhave been made under section 120” means,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment \nof income for that tax year, and the tax","quote_sha256":"6534b171abc79068f0fffdb0ddbc05f9fc6f00ed99e9d24d65428d5970d502a1","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-05e61e02dfd8b14136e2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891596,"character_end":891607,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891426,"character_end":891837,"quote":" 3[an assessment shall be treated to have been made under section \n120 4[  ]  \n \n5[Explanation.— The expression, “an assessment shall be treated to \nhave been made under section 120” means,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment \nof income for that tax year, and the tax due thereon equal to \nthose respective amounts specified in the return 6[  ] ; and \n \n(b)  \nthe return 7[  ] s","quote_sha256":"f4e0f2bf218683c17c07676b6773dc85de0021f8482c73b0019cb061287ca5dd","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7094aa2a44dc477912e8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892782,"character_end":892794,"quote":"section \n114","quote_sha256":"a2da25c9f16cf80779da13282bc8b84a1b95ed30bf98199b89dc83e8fa4ebad7","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892612,"character_end":893024,"quote":"itted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “and the person shall not be required to furnish a return of income under section \n114 for the year” \n5Inserted by the Finance Act, 2010. \n6 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n7 The ex","quote_sha256":"7720fbf357361c5ad40a1c0e20fff823a70cee98c77390253adca778ae7f0ab0","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ac1c25335f079ff6325e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893002,"character_end":893013,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892832,"character_end":893243,"quote":"ce Act, 2010. \n6 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n7 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n \n8 Omitted by the Finance Act, 2004. The omitted sub-sect","quote_sha256":"8303c64b024306edbb1c5a2bd1bdcd71dfd563908a293594bd1cfb94dbf97909","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ec8c895e4e0ceaac5712","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893171,"character_end":893182,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893001,"character_end":893412,"quote":" section 115” \n7 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n \n8 Omitted by the Finance Act, 2004. The omitted sub-section (4) read as follows:  \n “(4)  Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, referred to ","quote_sha256":"0f74ec37046ef5e6de260bb1f7a20b2ba8c4d9633641b5624c0d4f8fc228b832","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-398b18952b51341d9540","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893415,"character_end":893426,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893245,"character_end":893656,"quote":"n (4) read as follows:  \n “(4)  Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, referred to in section 111, takes into account any source of income \nwhich is subject to tax in accordance with the provisions of sections 148, 153, 154, 156 or sub-\nsection (5) of section 234, he shall not be entitled to take credit of any sum as is in ex","quote_sha256":"0b00e916276888e383d88f4676a6cdf753aa21df0a3da8e184a6bd40b641849e","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a27f3e50040dd1ccf68f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893581,"character_end":893592,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893411,"character_end":893822,"quote":" in section 111, takes into account any source of income \nwhich is subject to tax in accordance with the provisions of sections 148, 153, 154, 156 or sub-\nsection (5) of section 234, he shall not be entitled to take credit of any sum as is in excess of an \namount which if taxed at a rate or rates, other than the rate applicable to the income chargeable to \ntax under aforesaid sections 148, 153, 154, 156 or s","quote_sha256":"8bd16b70df5300170213784e9f30313d7f5eb30d65ce0e93bffc7ead2fb36cdd","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b14272f1fcaf2ead4ca8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893840,"character_end":893851,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893670,"character_end":894081,"quote":"ount which if taxed at a rate or rates, other than the rate applicable to the income chargeable to \ntax under aforesaid sections 148, 153, 154, 156 or sub-section (5) of section 234 would have resulted \nin tax liability equal to the tax payable in respect of income under any of the aforesaid sections.” \n9 In section 169 for sub-section (4) substituted through Finance Act, 2019, substituted sub-section \nread ","quote_sha256":"feb4350d8154bb81725ea8c3f87e13c860cbd2dce3cf7a6ed7458b28e9c3fe9d","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a4a2b8e9ed7cd7c4fdbb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893980,"character_end":893991,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893810,"character_end":894221,"quote":"54, 156 or sub-section (5) of section 234 would have resulted \nin tax liability equal to the tax payable in respect of income under any of the aforesaid sections.” \n9 In section 169 for sub-section (4) substituted through Finance Act, 2019, substituted sub-section \nread as follows:  \n(4) Where the tax collected or deducted is final tax under any provision of the Ordinance and separate \nrates for filer and no","quote_sha256":"b939cc4e8b232ce5d529584e48ecc696addfb80677f3e982997f18452db8bd0b","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6e25bafc145e02df8656","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":895010,"character_end":895019,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894840,"character_end":895249,"quote":"hargeable under this Ordinance may apply to the \nCommissioner for a refund of the excess. \n \n1[(1A) Where any advance or loan, to which sub-clause (e) of clause (19) of \nsection 2 applies, is repaid by a taxpayer, he shall be entitled to a refund of the \ntax, if any, paid by him as a result of such advance or loan having been treated as \ndividend under the aforesaid provision.] \n \n \n(2) \nAn application for","quote_sha256":"85b8e5be62256eca3251e2b8ad6742d62d036a4841d7c0fcdd7dfe11cd881400","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cb1fbb83263cecd41300","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":897195,"character_end":897206,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":897025,"character_end":897436,"quote":"fect from a date to be notified by the Board.] \n \n \n3[170A. Electronic processing and electronic issuance of Refunds by the \nBoard.—Notwithstanding anything contained in section 170 of this Ordinance, \ncommencing from tax year 2021, the Board may process and issue refund to the \ntaxpayer who has filed the return of income without requiring refund application by \nthe taxpayer to the extent of tax credit verif","quote_sha256":"6ea48d9d1d4734a7d768dfa2e7542834b86f795642cf290274a507b41e15a4cb","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a4af7e99bd8b8378d78e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":897077,"character_end":897397,"quote":"3[170A. Electronic processing and electronic issuance of Refunds by the \nBoard.—Notwithstanding anything contained in section 170 of this Ordinance, \ncommencing from tax year 2021, the Board may process and issue refund to the \ntaxpayer who has filed the return of income without requiring refund application by \nthe tax","quote_sha256":"45d972f25ec5918fe5d90c74f2ba805dbbb2b7791bede3cd3cd5088624c297c5","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-170a-897077","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898840,"character_end":898852,"quote":"Section 170A","quote_sha256":"71469e1b2d4a738f60c2d5200f2fd8bd0fd9eacc70de6c4671c48e0fab5ecfe9","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898670,"character_end":899082,"quote":"red to in sub-section (4) may challenge the \ndecision only under Part III of this Chapter.” \n2New sub-section (6) added through Finance Act, 2020 dated 30th June,2020 \n3 Section 170A inserted by the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act","quote_sha256":"e708136bd5bd63191c78d394528c88083f408988c65d01a2a2a29422f53fddcf","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0d2b588e7953cfeb6985","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899546,"character_end":899555,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899376,"character_end":899785,"quote":"e Court, on the date of receipt of \nsuch order by the Commissioner; 1[or] \n \n(b) \nin the case of a refund required to be made as a consequence \nof a revision order under section 2[122A], on the date the order \nis made by the Commissioner; or \n \n(c) \nin any other case, on the date the refund order is made.  \n  \n3[Explanation.—For the removal of doubt, it is clarified that \nwhere a refund order is made on an","quote_sha256":"7e5aa32a3a32781755518204aa8fbc97404929d6561b426a994fac580ebb68e2","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8bd0cd2d94d0ef295394","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"170","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894734,"character_end":894750,"quote":"170.  Refunds.— ","quote_sha256":"d1d791f2857fa3ac6ad78cb5c0ee52568790e8a3fec4cd37c84512a963eaefcc","reader_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-894400-896000-81de19f4da44a402","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-894400-896000-81de19f4da44a402","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899824,"character_end":899835,"quote":"section 170","quote_sha256":"92108b66fd8d5660fc0dd03068babf0894bc7f79d4c39fa3c0bc4f61cccf9d3b","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899654,"character_end":900065,"quote":"te the refund order is made.  \n  \n3[Explanation.—For the removal of doubt, it is clarified that \nwhere a refund order is made on an application under sub-\nsection (1) of section 170, for the purpose of compensation, the \nrefund becomes due from the date refund order is made and not \nfrom the date the assessment of income treated to have been \nmade by the Commissioner under section 120.] \n \n4[171A. Payment of","quote_sha256":"8f91c918648f2ffc91b0ecd8c354c1bb513c520a7db7009a81930c1736603f38","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-018b9b59b4615d99fa8b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":900030,"character_end":900041,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899860,"character_end":900271,"quote":"ensation, the \nrefund becomes due from the date refund order is made and not \nfrom the date the assessment of income treated to have been \nmade by the Commissioner under section 120.] \n \n4[171A. Payment of refund through income tax refund bonds.- (1) \nNotwithstanding anything contained in sections 170 and 171, the income tax \nrefunds payable under this Ordinance may also be paid through income tax refund \nbo","quote_sha256":"b93d46c78f183e47e3263726adceeee5c6ce2e6c3b07229f8577711edc3226a0","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-51202482b5b867a31739","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"171A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":900047,"character_end":900367,"quote":"4[171A. Payment of refund through income tax refund bonds.- (1) \nNotwithstanding anything contained in sections 170 and 171, the income tax \nrefunds payable under this Ordinance may also be paid through income tax refund \nbonds to be issued by FBR Refund Settlement Company Limited, in book-entry \nform through an establ","quote_sha256":"fd80ee238622fdad12afb34de9a74797e9c0f798a2149096491c1c68dea57063","reader_fragment":"p-r-2b2ba404-899200-900800-634bc1a3229c2b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-899200-900800-634bc1a3229c2b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-171a-900047","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901393,"character_end":901405,"quote":"Section 171A","quote_sha256":"94083cd44d3eef0d241da729dcdce25aec1492cb1cd63a353f866b82f61f28c5","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901223,"character_end":901442,"quote":"                              \n1 Inserted by the Finance Act, 2003. \n2 Substituted for the figure “135” by the Finance Act, 2003. \n3Added by the Finance Act, 2013. \n4New Section 171A inserted through Finance Act, 2019. ","quote_sha256":"fa7e52508f63d1101e758752b5a7adef8b28467fb0b48d61d36a1be5838f9604","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6af4bca801fdb89f320d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":910803,"character_end":910814,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":910633,"character_end":911044,"quote":"tion prescribed under this sub-section shall not \napply to the records pertaining to income, assets, expenses or transactions \nto which clause (ii) of sub-section (2) of section 111 applies.] \n \n8[(4) For the purpose of this section, the expression “deduction” means any \namount debited to trading account, manufacturing account, receipts and expenses \naccount or profit and loss account.] \n \n                  ","quote_sha256":"9de0ceba855389a9e3ff4f5102c490d9cfe5e2987f76fba480717c3da9edf042","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-171a170b23eb807fbcf6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"175A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916357,"character_end":916369,"quote":"section 175A","quote_sha256":"f6465ddeb6f965c50956508c911844478ed7f2fb84d630ed9d318a2c868de267","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916187,"character_end":916428,"quote":" \nemployment visas and immigration visas;  \n                                            \n1New sub-section (9) added through Finance Act, 2020 dated 30th June, 2020 \n2New section 175A inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"27a9e95a585dd45ec050be68858e4467dd593b8b75d9284ab0887c4bfd4b6eb6","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bef56d7cdc6d197a3bb5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918122,"character_end":918133,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":917952,"character_end":918363,"quote":"base is made available \nunder sub-section (1), such information and data shall be provided periodically in \nsuch form and manner as may be prescribed. \n \n(4) \nSubject to section 216, all information received under this section shall \nbe used only for tax purposes and kept confidential.] \n   \n1[175AA. Exchange of banking and tax information related to high-risk \npersons. — (1) Notwithstanding anything contain","quote_sha256":"2aee4dbe084bee3d2786f392e4d0818c0fb0db5b87e39319eebb465369b71724","reader_fragment":"p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-896681378ca592587f31","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918491,"character_end":918502,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918321,"character_end":918709,"quote":"ns. — (1) Notwithstanding anything contained in any law for the time being \nin force, including but not limited to the Banking Companies Ordinance, 1962 (LVII \nof 1962), section 216 of this Ordinance and any regulations made under the State \nBank of Pakistan Act,1956 (XXXIII of 1956), —  \n \n                                            \n1 Section 175AA inserted by the Finance Act, 2025. ","quote_sha256":"f2407d6bc4c59f0deec276041136b448238420beab996713640291cf255d3c74","reader_fragment":"p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-48ac566a052d58a8957d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"175A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918660,"character_end":918672,"quote":"Section 175A","quote_sha256":"4a99143294357e1e5329ea4db949978558e01e85db09031fa73845f421d8ee78","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918490,"character_end":918709,"quote":" section 216 of this Ordinance and any regulations made under the State \nBank of Pakistan Act,1956 (XXXIII of 1956), —  \n \n                                            \n1 Section 175AA inserted by the Finance Act, 2025. ","quote_sha256":"9f46cb8fc8f39638bb107c35abb57d0d7aadca3cb7361b00384507fa367b56c6","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f76aa6c467ce71292367","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"175B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":919357,"character_end":919677,"quote":"1[175B. National Database and Registration Authority (NADRA). (1) The \nNational Database and Registration Authority shall, on its own motion or upon \napplication by the Board, share its records and any information available or held \nby it, with the Board, for broadening of the tax base or carrying out the purposes \nof ","quote_sha256":"a96985be647303d832aa23eda0717e609a58bc7fe22823e67195dcef23f0af0f","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-175b-919357","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":921029,"character_end":921041,"quote":"section 175B","quote_sha256":"41818e82f4c2e6360b70f8246a2f0be316ac9015f86afcef64cdc054f59b55fd","reader_fragment":"p-r-2b2ba404-920000-921600-c98de64f57c48360","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-920000-921600-c98de64f57c48360","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":920859,"character_end":921078,"quote":" to the subject matter \nregarding the information, who may utilize the information for the purposes of the \nOrdinance. \n                                            \n1New section 175B inserted through Finance Act, 2022. ","quote_sha256":"b804ffcaf830b2915e29cfefc6b49f3a94f3102dc80345ecc87dc2c5903098fc","reader_fragment":"p-r-2b2ba404-920000-921600-c98de64f57c48360","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-920000-921600-c98de64f57c48360","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0455c368d2e9a2edc984","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922404,"character_end":922415,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922234,"character_end":922645,"quote":"lity has been determined under \nsub-section (4) pays such liability in terms of sub-section (5), such payment shall \nbe construed to be an amended assessment order under section 120 or sub-\nsection (1) of section 122 or sub-section (4) of section 122, as the case may be. \n \n(8) For the purposes of sub-sections (4) and (5), the Board may prescribe \nthe extent of installments, reprieves pertaining to penalty a","quote_sha256":"06d65f3dd5147d3b423f7b9a123ab210d39e72c27976919bc8ea28ce73b91fea","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6101a3449f962e9e4dec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922439,"character_end":922450,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922269,"character_end":922680,"quote":"-section (4) pays such liability in terms of sub-section (5), such payment shall \nbe construed to be an amended assessment order under section 120 or sub-\nsection (1) of section 122 or sub-section (4) of section 122, as the case may be. \n \n(8) For the purposes of sub-sections (4) and (5), the Board may prescribe \nthe extent of installments, reprieves pertaining to penalty and default surcharge \nand time limi","quote_sha256":"e0907e3316b1a4d050ae5805df9119f80d7b38c6925a7e837d5c5bc6ea20e551","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e9050c637aedfcc81fec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922473,"character_end":922484,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922303,"character_end":922714,"quote":"n terms of sub-section (5), such payment shall \nbe construed to be an amended assessment order under section 120 or sub-\nsection (1) of section 122 or sub-section (4) of section 122, as the case may be. \n \n(8) For the purposes of sub-sections (4) and (5), the Board may prescribe \nthe extent of installments, reprieves pertaining to penalty and default surcharge \nand time limits.] \n \n1[175C. Posting of officer","quote_sha256":"dd9a25a5521266dbf549e8ce199f485a0ef15640e65c5b8c003470861d8de1d0","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a7fa14e8d4da1eb6f3af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"175C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":922688,"character_end":923008,"quote":"1[175C. Posting of officer of Inland Revenue. — Subject to such conditions and \nrestrictions, as deemed fit to be imposed, the Board or the Chief Commissioner \nmay post an officer of Inland Revenue or such other officials with any designation \nworking under the control of the Board or the Chief Commissioner, to the bus","quote_sha256":"f9380da1cbf124a42b8372651300f5792014e1558dc40960ff7420ec8bbee5de","reader_fragment":"p-r-2b2ba404-921600-923200-be419e3b24904c3e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-921600-923200-be419e3b24904c3e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-175c-922688","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923603,"character_end":923615,"quote":"Section 175C","quote_sha256":"c61aa5207633beef12739e84bffc10328ecf6f2fdb77d3903076ef23e3cb6ee6","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923433,"character_end":923845,"quote":"mmissioner or an authorised officer, any information \nrelevant to any tax leviable under this Ordinance or to fulfill any \n                                            \n1 Section 175C inserted by the Finance Act, 2025. \n2 Substituted by the Finance Act, 2015. The substituted clause (a) read as follows:-  \n“(a) \nto furnish to the Commissioner or an authorised officer, any information relevant to any \ntax 2[levi","quote_sha256":"e2130138e8833f03fca9dd6c1085c1891cb39b37ef5eadab63c5284e80059b52","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-195d1987a75077f88f87","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":924774,"character_end":924785,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":924604,"character_end":925015,"quote":"ent accountants as defined under the Cost and \nManagement Accountants Act, 1966 (XIV of 1966)], as appointed by \nthe 5[Board or the Commissioner], to conduct audit under section 177, \nfor any tax year, may with the prior approval of the Commissioner \nconcerned, enter the business premises of a taxpayer, 6[  ] to obtain \nany information, require production of any record, on which the \nrequired information is ","quote_sha256":"fda8405ae7d33dc68e70f4f609f367b4bd87de1342de340e70a4b3dc96863852","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-63ba5bc6642ac7c100c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":925253,"character_end":925264,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":925083,"character_end":925494,"quote":"ecifically delegated by the Commissioner, also \nexercise the powers as provided in sub-section (4).] \n \n \n7[(1A) A special audit panel appointed under sub-section (11)of section 177, \nfor any tax year, may, with the prior approval of the Commissioner concerned, \nenter the business premises of a taxpayer, to obtain any information, require \nproduction of any record, on which the required information is stored","quote_sha256":"ee42c3469c53aa40dc3e3c88abe12191c65b5d0f7761eebd5482c37d838ce3ef","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-46b5fecbf1fe1f4d22a8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":929020,"character_end":929031,"quote":"Section 177","quote_sha256":"e3951045184182d68fc186c21cbc5e0b0d47a43bd8de5a49c41d9e4b6c0eabc0","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928850,"character_end":929261,"quote":"may, after recording reasons in writing \ncall for record or documents including books of accounts \nof the taxpayer; and \n \n                                            \n1 Section 177 substituted by the Finance Act, 2004. The Substituted section 177 read as follows:- \n “177. Audit:- (1)  The commissioner may select any person for an audit of the person’s income tax \naffairs having regard to- \n(a) the person’s ","quote_sha256":"447a3a959fd94ff9b5dfe1b5761a53f65b55823e50f0664ca81d850b9d490008","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-15380e84cb5b8cec3045","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":929086,"character_end":929097,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928916,"character_end":929327,"quote":"nts including books of accounts \nof the taxpayer; and \n \n                                            \n1 Section 177 substituted by the Finance Act, 2004. The Substituted section 177 read as follows:- \n “177. Audit:- (1)  The commissioner may select any person for an audit of the person’s income tax \naffairs having regard to- \n(a) the person’s history of compliance or non-compliance with this Ordinance; \n(b) ","quote_sha256":"778937ac00c514b2046907a2b81a9e65d001a4dc6b3a2785f5f6a638b001fcb1","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9db39798cb1174f81d70","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":930014,"character_end":930025,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":929844,"character_end":930255,"quote":"if \nconsidered necessary, after obtaining taxpayer’s explanation on all the issues raised in the audit, amend the \nassessment under sub-section (1) or sub-section (4) of section 122, as the case may be. \n (2) \nThe fact that a person has been audited in a year shall not preclude the person from being \naudited again in the next and following years where there are reasonable grounds for such audits, \nparticular","quote_sha256":"bf339cd27871c02635767f89407cd6134569fd72b665d05ec0cda0d86f34b66f","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-89e7477951935be49c1e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934747,"character_end":934758,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934577,"character_end":934988,"quote":"and finding.] \n \n5[(6A) After issuing the audit report, the Commissioner may, if considered \nnecessary, amend the assessment under sub-section (1) or sub-section (4) of \nsection 122, as the case may be, after providing an opportunity of being heard to \nthe taxpayer under sub-section (9) of section 122.] \n \n \n(7)  \nThe fact that a person has been audited in a year shall not preclude \nthe person from being aud","quote_sha256":"5d972101f690a0cbda66cb9ca71095370ebf7305a39ae72bfda348578f107b9e","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4b927c096644a901f177","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934868,"character_end":934879,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934698,"character_end":935109,"quote":"ent under sub-section (1) or sub-section (4) of \nsection 122, as the case may be, after providing an opportunity of being heard to \nthe taxpayer under sub-section (9) of section 122.] \n \n \n(7)  \nThe fact that a person has been audited in a year shall not preclude \nthe person from being audited again in the next and following years where there \nare reasonable grounds for such audits 6[ ]. \n \n \n(8)  \nThe 7[Boa","quote_sha256":"bce0b053f71b7456f719b85d1f40b59c05b8a8e146b67ef7915bbd2dfd63d01f","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a5aff012c69277c506b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937018,"character_end":937029,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936848,"character_end":937259,"quote":"if considered necessary, after obtaining \ntaxpayer’s explanation on all the issues raised in the audit, amend the assessment under sub-section \n(1) or sub-section (4) of section 122, as the case may be. \n  \n5 New sub-section (6A) inserted through Finance Act, 2019. \n6The words, comma, brackets and figure “particularly having regard to the factors in sub-section (4)“ \nomitted by the Finance Act, 2010. \n7The w","quote_sha256":"38e37f1a0d1dfeee5566ceb6928a2d7cdfb2b91a8a190ef76afcc7b0d6f7f753","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-596c73174eafbcae72a1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"174","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909586,"character_end":909602,"quote":"174.  Records.— ","quote_sha256":"ea43492eff1aef9edcee85388c0e4454c56cb9b83a30ab02b490699004ccc08c","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938265,"character_end":938276,"quote":"section 174","quote_sha256":"85906614e1069bf43fe228e896b7cf89df34ac76a164083848d7decf2e885785","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938095,"character_end":938506,"quote":"Accountants appointed by the \nBoard or the Commissioner under sub-section (8) to conduct an audit, any \naccounts, documents and records, required to be maintained  under section 174 \nor any other relevant document, electronically kept record, electronic machine or \nany other evidence that may be required by the Commissioner or the firm of \nChartered Accountants or the firm of Cost and Management Accountants ","quote_sha256":"8cd3d8225a370c9d6a3e935f3ec0754e2f4dc31c8e272eed456fa43cfeaacce2","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1d6064d945aafbeff84f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938650,"character_end":938662,"quote":"section \n121","quote_sha256":"8affb109562371f3c5800925425015ef51a11dd056f36f195e027c0cd8595218","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938480,"character_end":938892,"quote":"nd Management Accountants for the \npurpose of audit or determination of income and tax due thereon, the \nCommissioner may proceed to make best judgment assessment  under section \n121  of this Ordinance and the assessment treated to have been made on the \nbasis of return or revised return filed by the taxpayer shall be of no legal effect.] \n \n6[Explanation.— For the removal of doubt, it is declared that the \np","quote_sha256":"d02f8f34d4ec144c780dca00561799eed0b2b4229c4796deb157cdb57a93b11f","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e1d1c42c74a9fbcbf78e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073278,"character_end":1073598,"quote":"4[214C. Selection for audit by the Board.— (1) The Board may select persons \nor classes of persons for audit of Income Tax affairs through computer ballot which \nmay be random or parametric as the Board may deem fit. \n \n \n5[(1A) Notwithstanding anything contained in this Ordinance or any other \nlaw, for the time being ","quote_sha256":"263c5800f30774398276435cca53148957d1e567c3459a093ab1a4083239d497","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214c-1073278","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938987,"character_end":938999,"quote":"section 214C","quote_sha256":"35cb11d036dc007aee4ef5218560c5bf6c0c36e363b9c1db01b152c84036bd4d","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938817,"character_end":939229,"quote":"t.] \n \n6[Explanation.— For the removal of doubt, it is declared that the \npowers of the Commissioner under this section are independent of the \npowers of the Board under section 214C and nothing contained in \nsection 214C restricts the powers of the Commissioner to call for the \nrecord or documents including books of accounts of a taxpayer for \naudit and to conduct audit under this section.] \n \n7[(11) The Boa","quote_sha256":"6092e16935ad7bd28ef6aa8446d3eb7a68a0cf27db5728e4432f2e5619e785c0","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4528f99febc3574dbf73","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073278,"character_end":1073598,"quote":"4[214C. Selection for audit by the Board.— (1) The Board may select persons \nor classes of persons for audit of Income Tax affairs through computer ballot which \nmay be random or parametric as the Board may deem fit. \n \n \n5[(1A) Notwithstanding anything contained in this Ordinance or any other \nlaw, for the time being ","quote_sha256":"263c5800f30774398276435cca53148957d1e567c3459a093ab1a4083239d497","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214c-1073278","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939026,"character_end":939038,"quote":"section 214C","quote_sha256":"35cb11d036dc007aee4ef5218560c5bf6c0c36e363b9c1db01b152c84036bd4d","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":938856,"character_end":939268,"quote":"of doubt, it is declared that the \npowers of the Commissioner under this section are independent of the \npowers of the Board under section 214C and nothing contained in \nsection 214C restricts the powers of the Commissioner to call for the \nrecord or documents including books of accounts of a taxpayer for \naudit and to conduct audit under this section.] \n \n7[(11) The Board may appoint as many special audit pa","quote_sha256":"0d21baf2e289a52bb9aaa24e2a67b8abb14e3f192e77ffd7968a9786842220cc","reader_fragment":"p-r-2b2ba404-937600-939200-94fa18ed8c674e85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-937600-939200-94fa18ed8c674e85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2a9f69437d75902f25f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"174","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909586,"character_end":909602,"quote":"174.  Records.— ","quote_sha256":"ea43492eff1aef9edcee85388c0e4454c56cb9b83a30ab02b490699004ccc08c","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":941555,"character_end":941566,"quote":"section 174","quote_sha256":"85906614e1069bf43fe228e896b7cf89df34ac76a164083848d7decf2e885785","reader_fragment":"p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":941385,"character_end":941796,"quote":"oduce before the Commissioner or a special audit panel under \nsub-section (11) to conduct an audit, any accounts, documents and records, \nrequired to be maintained under section 174 or any other relevant document, \nelectronically kept record, electronic machine or any other evidence that may be \nrequired by the Commissioner or the panel, the Commissioner may proceed to \nmake best judgment assessment under se","quote_sha256":"7af4810485addc67563202902f131843291914f736547ac0d381ab20b7500927","reader_fragment":"p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cd830ed6df7a29957af0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":941794,"character_end":941805,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":941624,"character_end":942035,"quote":"rd, electronic machine or any other evidence that may be \nrequired by the Commissioner or the panel, the Commissioner may proceed to \nmake best judgment assessment under section 121 and the assessment treated \nto have been made on the basis of return or revised return filed by the taxpayer \nshall be of no legal effect. \n \n(15) If any one member of the special audit panel, other than the Chairman, \nis absent ","quote_sha256":"8862eee3234edaf5b5cc32a62229d81f1efdeffe1f0f55d74deb7d50edb588a9","reader_fragment":"p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-940800-942400-5c3419be9e0a1c7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fefd19c51202015c283a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"174","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909586,"character_end":909602,"quote":"174.  Records.— ","quote_sha256":"ea43492eff1aef9edcee85388c0e4454c56cb9b83a30ab02b490699004ccc08c","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":943279,"character_end":943290,"quote":"section 174","quote_sha256":"85906614e1069bf43fe228e896b7cf89df34ac76a164083848d7decf2e885785","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":943109,"character_end":943520,"quote":" documents, records and computer-stored information not \nin Urdu or English language.— Where any account, document, record or \ncomputer-stored information referred to in section 174, 175 or 176 is not in the \nUrdu or English language, the Commissioner may, by notice in writing, require the \nperson keeping the account, document, record or computer-stored information to \nprovide, at the person's expense, a tra","quote_sha256":"3bedfdf1ab63fd29a4d4ea3367aedf28fd3c8db0eddfad10d2c7dc7a4f8c9cdd","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-283425af1900e097e13c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":947492,"character_end":947503,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":947322,"character_end":947733,"quote":"icity or natural gas, shall not be \nprocessed and such connection shall not be provided unless the person applying \nfor electricity or gas connection is registered under section 181.] \n \n3[181B. Taxpayer card.— Subject to this Ordinance, the Board may make a \nscheme for introduction of a tax-payer honour card for individual taxpayers, who \nfulfill a minimum criteria to be eligible for the benefits as contain","quote_sha256":"cdbaa501cabf6bf2a2b5fb076067316bbd92011a8843d963538117f07ec8e673","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1a7c344032ec6457faab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949513,"character_end":949833,"quote":"1[181E. Record of beneficial owners.- (1) Every company and association of \npersons shall electronically furnish particulars of its beneficial owners in such \nform and manner as may be prescribed. \n \n(2) Every company and association of persons shall update the particulars of its \nbeneficial owners as and when there is","quote_sha256":"ec5f664d779c8a1c19d81c6d9876bd4f7abe28f2395a4172f5acf48fdab1bf29","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-181e-949513","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949952,"character_end":949964,"quote":"Section 181E","quote_sha256":"bb34eaae2a8b969b0730a4a6f7ff48f7cb05184c0600268b0077b02b0c226ce6","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949782,"character_end":950000,"quote":"lars of its \nbeneficial owners as and when there is a change in the particulars of the \nbeneficial owners.]    \n  \n \n \n                                            \n1 New Section 181E inserted by the Finance Act, 2022. ","quote_sha256":"7cc10d44be8ad5b7859be736133ab4519da2e9e5bb005de00dda9fea39dd7798","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1509254e0290ca79027b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950540,"character_end":950551,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950370,"character_end":950781,"quote":"ainst that offence in column (3) thereof:— \n  \n \nTABLE \n \n                                            \n1Section 182 substituted by the Finance Act, 2010. The substituted section 182 read as follows: \n \n“182.  Penalty for failure to furnish a return or statement.- (1)  Any person who, without reasonable excuse, \nfails to furnish, within the time allowed under this Ordinance, return of income or a statement as","quote_sha256":"475e4feadbad477f82ab5c05d1d1b9e0755b4669e771d292a685028316cb2098","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-00433dc91ca325db1bd8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950817,"character_end":950828,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950647,"character_end":951058,"quote":"on who, without reasonable excuse, \nfails to furnish, within the time allowed under this Ordinance, return of income or a statement as required under \nsub-section (4) of section 115 or wealth statement for any tax year as required under this Ordinance shall be \nliable for a penalty equal to one-tenth of one per cent of the tax payable for each day of default subject to a \nminimum penalty of five hundred rupe","quote_sha256":"ee7679ad2c75ec46ad9ef793613ccdb7de9d88f633acd38ae0beb3e236d17686","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-315a5fdbce35e2e2b2d3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":951303,"character_end":951314,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":951133,"character_end":951544,"quote":"pect of that tax year. \n \n \n(2) \nAny person who, without reasonable excuse, fails to furnish, within the time allowed under this \nOrdinance, any statement required under section 165 shall be liable for a penalty of two thousand rupees. \n \n \n(3) \nWhere a person liable to a penalty under sub-section (2) continues to fail to furnish the \nstatement, the person shall be liable for an additional penalty of two hun","quote_sha256":"954f0b627aeb38d96e8ac8f4d02d361077f8f8b8fc7e8b27e55ef879ed651131","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-151adc96d191e7bfb112","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":951904,"character_end":951916,"quote":"section \n114","quote_sha256":"a2da25c9f16cf80779da13282bc8b84a1b95ed30bf98199b89dc83e8fa4ebad7","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":951734,"character_end":952146,"quote":"lties \nSection of \nthe \nOrdinance \nto which \noffence has \nreference \n(1) \n(2) \n(3) \n(4) \n1. \n1[Where any person \nfails to furnish a return \nof income as required \nunder \nsection \n114 \nwithin the due date.] \n2[   ] \n \n3[Such person shall pay a penalty equal to higher \nof – \n \n(a) \n0.1% of the tax payable in respect of that tax \nyear for each day of default; or \n(b) \nrupees one thousand for each day of \ndefault","quote_sha256":"b7edcc27c6545ff799c1adac5e8c6b578994ec531efd7cd57b83aa836caef50b","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3c76e5abc1a8e6cc636f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":952935,"character_end":952946,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":952765,"character_end":953176,"quote":"entry, it is declared that the expression \"tax \npayable\" means tax chargeable on the \ntaxable income on the basis of assessment \nmade or treated to have been made under \nsection 120, 121, 122 or 122D;] \n \n114 *[and 118] \n4[1A. \nWhere any person \nfails \nto \nfurnish \na \nstatement as required \nunder section \n5[ ] \n6[165, 165A, 165B  or \n165C] within the due \ndate.] \n7[Such person shall pay a penalty of Rs. 8[50","quote_sha256":"41f249ccdd66343f0af33644645d9907aa3c83fab8c754f340762db6515e1cc7","reader_fragment":"p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-da086c3624d97d1af97f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":953063,"character_end":953073,"quote":"section \n5","quote_sha256":"cba09627bb1094dc173dae0c9471790c96e265bf5ce2fec69bcf4e70687a59ec","reader_fragment":"p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":952893,"character_end":953303,"quote":"\nmade or treated to have been made under \nsection 120, 121, 122 or 122D;] \n \n114 *[and 118] \n4[1A. \nWhere any person \nfails \nto \nfurnish \na \nstatement as required \nunder section \n5[ ] \n6[165, 165A, 165B  or \n165C] within the due \ndate.] \n7[Such person shall pay a penalty of Rs. 8[50000] if the \nperson had already paid the tax collected or withheld \nby him within the due date for payment and the \nstatement i","quote_sha256":"dd1f4713619dc2fdc586b530b05f396e283ccf03e644d44ee9ea405b34899e07","reader_fragment":"p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-952000-953600-0d28d3a1a2187f20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dc24ead9de997fef3d9f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":953970,"character_end":953981,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":953800,"character_end":954211,"quote":"___ \n \n380 \n \n                                            \n1The words and figures “Where any person fails to furnish a return of income or a statement as required under \nsection 115 or wealth statement or wealth reconciliation statement or statement under section 165 within the \ndue date” substituted by the Finance Act, 2013 \n2 The words and figures “Such person shall pay a penalty equal to 0.1% of the tax p","quote_sha256":"f8b72ee14ac2ab555db55d9d271cc9598687de2c59fedfdf6650db20c3762dcd","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6f6f7857088a4021c02f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":954056,"character_end":954067,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":953886,"character_end":954297,"quote":"re any person fails to furnish a return of income or a statement as required under \nsection 115 or wealth statement or wealth reconciliation statement or statement under section 165 within the \ndue date” substituted by the Finance Act, 2013 \n2 The words and figures “Such person shall pay a penalty equal to 0.1% of the tax payable for each day of default \nsubject to a minimum penalty of five thousand rupees a","quote_sha256":"7bfbbb7931c07e885d079c7f36d4f662ccb8f4bf0797d0f7a2b7c5dc7db317c5","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d858a1ad34303038140f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955607,"character_end":955618,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955437,"character_end":955848,"quote":"s entry, it is declared that the expression “tax payable” means \ntax chargeable on the taxable income on the basis of assessment made or treated to have been \nmade under section 120, 121, 122 or 122C.” substituted by the Finance Act, 2022. \n4 Inserted by the Finance Act, 2013. \n5 In column (2) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “165, or 165A,165A or 165","quote_sha256":"cd6293ae7804e5aa1325af89bacbd3896cca213e1ea96a548cfd58da1f73a387","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7a9cbb1125ef037a6709","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":957138,"character_end":957149,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-956800-958400-437385e1676712f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-956800-958400-437385e1676712f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956968,"character_end":957379,"quote":"e   or value of the foreign assets \nfor each year of default. \n116A] \n6[1B \nWhere any person \nfails to furnish a return \nof income as required \nunder sub-section (3) \nof section 117 within \nthe time specified in \nthe notice \nSuch person shall pay a penalty equal to higher of \n–  \n(a)  \n0.1% of the tax  \npayable \nin \n \nrespect  \nof that  tax \nyear \nfor \n \neach day of  \ndefault;  \nor  \n(b) \nRs. 1,000 per  day ","quote_sha256":"80ffd9942ed563c6d1750ea315362a02d5d6f4323c40497a6735587c3e475744","reader_fragment":"p-r-2b2ba404-956800-958400-437385e1676712f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-956800-958400-437385e1676712f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6a989d07c9a3892212df","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":435252,"character_end":435572,"quote":"1[99B. Special procedure for small traders and shopkeepers:-Notwithstanding \nanything contained in this Ordinance the 2[Board with the approval of the Minister-\nin-charge] may, by notification in the official Gazette, prescribe special procedure \nfor scope and payment of tax, filing of return and assessment in respect ","quote_sha256":"ba8dad32e34e0d141615b0f8e93dc9a8236820c400c148bef422b61deb1524eb","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99b-435252","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958302,"character_end":958313,"quote":"section 99B","quote_sha256":"293b5163e7ea9d11afa68ba78cad2e9cdbf0b69bce8edb4e1291f4c45e0a7093","reader_fragment":"p-r-2b2ba404-956800-958400-437385e1676712f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-956800-958400-437385e1676712f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958132,"character_end":958543,"quote":"o apply for \nregistration under this \nOrdinance but fails to \nregister or fails to pay \nadvance \ntax \nas \nspecified in a scheme \nof special procedure \nprescribed \nunder \nsection 99B. \nThe shop of such person shall be sealed for seven \ndays for first default and for twenty one days for \neach subsequent default \n99B] \n4. \nAny person who fails \nto notify the changes \nof material nature in \nthe \nparticulars \nof ","quote_sha256":"4fe95ba5143c00a3daef07fd0d9063c76edefaa74abfc784ddf15188981c3855","reader_fragment":"p-r-2b2ba404-956800-958400-437385e1676712f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-956800-958400-437385e1676712f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-604b3c8aff919e5bf7c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946940,"character_end":947124,"quote":"1[181A. Active taxpayers’ list.— (1) The Board shall have the power to institute \nactive taxpayers’ list. \n \n \n(2) \nActive taxpayers’ list shall be regulated as may be prescribed.] \n \n","quote_sha256":"e8a43fecf27058d30016e0eeabd0971d957bc9d6e112c95cc83a187332546692","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-181a-946940","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958707,"character_end":958720,"quote":"section \n181A","quote_sha256":"d69630f0f0ef196e9ce6d1071c10cae52cfeeeac2f73e28d74adc58f58315ced","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958537,"character_end":958855,"quote":"s \nof \nregistration.  \nSuch person shall pay a penalty of five thousand \nrupees.  \n181 \n9[  ]  \n \n10[    ] \n \n \n \n \n4B \nAny \nperson \nwho \ncontravenes \nthe \nprovisions of section \n181AA. \nSuch a person shall pay a penalty at the rate of Rs. \n11[100,000] for each connection provided to an \nunregistered person. \n181AA] ","quote_sha256":"18d22d172bd201c4d21aa5d1396bf448b9c5a4813597d0c9d30e22def687c4ee","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a75ba83f1498827dcc55","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"129","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655216,"character_end":655242,"quote":"129. Decision in appeal.— ","quote_sha256":"29881b9581970fe2f3b2eae25c8208dc9b17e94a6e7775d0edcb29c7920155ee","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960317,"character_end":960328,"quote":"section 129","quote_sha256":"7ce49feeaba7979c31b2a7ac0a1dce950ac68887c74f0516ed729bba205762a8","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960147,"character_end":960558,"quote":" or \nmanner \nlaid \ndown \nunder this Ordinance \nor \nrules \nmade \nthereunder. \n \n \n1[Provided \nthat if the person opts \nto pay the tax due on \nthe basis of an order \nunder section 129 on \nor before the due date \ngiven in the notice \nunder sub-section (2) \nof section 137 issued \nin consequence of the \nsaid order, and does \nnot file an appeal \nunder section 131 the \npenalty payable shall \nbe reduced by 50%.] \n \n","quote_sha256":"a659278ec0755c76b6a1e25b91a90304b2161d5a8076afeecf5175b522a92dae","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e3b059b0517dce986f74","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960404,"character_end":960415,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960234,"character_end":960645,"quote":"ided \nthat if the person opts \nto pay the tax due on \nthe basis of an order \nunder section 129 on \nor before the due date \ngiven in the notice \nunder sub-section (2) \nof section 137 issued \nin consequence of the \nsaid order, and does \nnot file an appeal \nunder section 131 the \npenalty payable shall \nbe reduced by 50%.] \n \nSuch person shall pay a penalty of five per cent of \nthe amount of the tax in default. ","quote_sha256":"c58407aa700a743703025328e1c39ec0c9590eab35ca1da1515513e0d4baf327","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7ff10add29b28dade2f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670099,"character_end":670419,"quote":"1[131. Appeal to the Appellate Tribunal. — 2[(1) Where the taxpayer, or the \nCommissioner objects to an order passed by the Commissioner (Appeals), the \ntaxpayer or Commissioner may appeal to the Appellate Tribunal against such order \nwithin thirty days of the receipt of such order:  \n \nProvided that the taxpayer may d","quote_sha256":"38e991e0c790e9e896d5b1d536f7e711f0ebe4a1072d03783ca1f89f8ccdeba2","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-131-670099","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960495,"character_end":960506,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":960325,"character_end":960736,"quote":"129 on \nor before the due date \ngiven in the notice \nunder sub-section (2) \nof section 137 issued \nin consequence of the \nsaid order, and does \nnot file an appeal \nunder section 131 the \npenalty payable shall \nbe reduced by 50%.] \n \nSuch person shall pay a penalty of five per cent of \nthe amount of the tax in default. \nFor the second default an additional penalty of 25% \nof the amount of tax in default. \n \nF","quote_sha256":"4fd58a5fe9bb75e00c6900eec3cc162b625811599576aab2f1f9e61f1b3fbb5d","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-85bb914533e9e77fdc43","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":961768,"character_end":961780,"quote":"section \n177","quote_sha256":"fc21e0cc61e0fb42a06b904fa0a05c1f228abe56343928c7d566c5d0b0b8ffd1","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":961598,"character_end":962010,"quote":"t of  the amount of tax on \nincome whichever is higher. \n174 6[,108] \n8. \nWhere a taxpayer who, \nwithout any reasonable \ncause, \nin \nnon-\ncompliance \nwith \nprovisions of section \n177— \n \n \n177 \n \n(a) \nfails \nto \nproduce the record \n \nof documents \non receipt  \nof first \nnotice. \n \nSuch person shall pay a penalty of 7[twenty-five] \nthousand rupees; \n \n \n(b)  \nfails \nto \nproduce the record \n \nor documents \non r","quote_sha256":"d929e5362133119b2dd224dd3391b593b954eb7787655d8e0dbe1ad0bb081e46","reader_fragment":"p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-960000-961600-2fd6f92d5fbdec38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7c2333cfb06fdcde0f3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"176","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923229,"character_end":923278,"quote":"176.  Notice to obtain information or evidence.— ","quote_sha256":"20b8ad12ac7d1bf0b9c0eedb1ef8de11cc2cca0f421dee56b4c99f16254b4004","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":963264,"character_end":963275,"quote":"section 176","quote_sha256":"b23eab9031eabfc399090131230b7a5be05c3744999533e7b4d2c27982770501","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":963094,"character_end":963505,"quote":" of 1[one hundred] \nthousand rupees. \n \n9. \nAny person who fails \nto \nfurnish \nthe \ninformation \nrequired \nor to comply with any \nother term of the \nnotice served under \nsection 1762[or 108]. \nSuch person shall pay a penalty of 3[twenty-five] \nthousand rupees for the first default and 4[fifty] \nthousand rupees for each subsequent default. \n \n176 \n10. \nAny person who— \n \n \n \n(a) makes a false or \nmisleading \n","quote_sha256":"d57bf0afea4d77471f41baf20ba6f794260375dac0a1fb2a9f5920e88798921f","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-08dec17cd7e1ece0be38","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964025,"character_end":964036,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":963855,"character_end":964266,"quote":"y of twenty five \nthousand rupees or            5[50%] of the amount of \ntax shortfall whichever is higher: \n \nProvided that in case of an assessment order \ndeemed under section 120, no penalty shall be \nimposed to the extent of the tax shortfall occurring \nas a result of the taxpayer taking a reasonably \narguable position on the application of this \nOrdinance to the taxpayers’ position. \n \n114, 6[ ], 116, \n","quote_sha256":"a5d6d5f594a7a4bd32faff03c39ba5631c8c6b07e5a992c19148cf52f7b244cb","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b435d333a369da1f777d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":966511,"character_end":966523,"quote":"section \n111","quote_sha256":"04eba6ddd80367d303cc83ab2679ae46b2e068fa396bc184f7282df20f8bc8a7","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":966341,"character_end":966753,"quote":"\nincome \nor \namount \nchargeable to tax, the \nclaiming \nof \nany \ndeduction \nfor \nany \nexpenditure not actually \nincurred or any act \nreferred \nto \nin \nsub-\nsection (1) of section \n111, in the course of any \nproceeding under this \nOrdinance before any \nIncome Tax authority or \nthe appellate tribunal. \n \nSuch person shall pay a penalty of   4[one hundred] \nthousand rupees or an amount equal to the tax \nwhich the","quote_sha256":"01c4454f2bdccc5387de814fc72044dc59b9b67aaad84fa9c82a002ce602baaa","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d4e9dcb7d8fb03f46a05","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"160","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854356,"character_end":854401,"quote":"160.  Payment of tax collected or deducted.— ","quote_sha256":"795e1fc42abaad350f234604d728b76b1118368ad26e935e1f0809baddca9abb","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":968217,"character_end":968228,"quote":"section 160","quote_sha256":"f8ee781904f9fa0416753d2c47bff0a0ab852ac845270412555736563ca745a2","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":968047,"character_end":968458,"quote":"courier \nservice provider, as \nthe case may be, fails \nto deduct tax at the \ntime \nof \nmaking \npayment to a seller, or \nfails to pay the tax \ndeducted as required \nunder section 160, \nwith \nrespect \nto \ndigitally \nordered \ngoods or rendering or \nproviding of digitally \ndelivered \nservices \nusing \ne-commerce \nplatform. \nSuch person shall pay a penalty equal to hundred \npercent of the amount of tax involved. \n","quote_sha256":"91ec8f3665d054ac1ca60b4efda070f6d76a8789e60b97ef06a9f30aac50191e","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b905cfa815be6df5bbcc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"160","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854356,"character_end":854401,"quote":"160.  Payment of tax collected or deducted.— ","quote_sha256":"795e1fc42abaad350f234604d728b76b1118368ad26e935e1f0809baddca9abb","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969135,"character_end":969146,"quote":"section 160","quote_sha256":"f8ee781904f9fa0416753d2c47bff0a0ab852ac845270412555736563ca745a2","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":968965,"character_end":969376,"quote":"ny person who fails to \ncollect or deduct tax as \nrequired \nunder \nany \nprovision \nof \nthis \nOrdinance or fails to pay \nthe tax collected or \ndeducted as required \nunder section 160. \nSuch person shall pay a penalty of 2[forty] thousand \nrupees or the 10% of the amount of tax which-ever \nis higher. \n1[Division II or \nDivision III \n2[, \nexcluding \nsub-\nsection (2A) of \nsection 153,] of \nPart \nV \nof \nChapter \n","quote_sha256":"b74a9a20a54ae60128ce65ee8fe3d0abbd761541488dff8c79247386a546ae08","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f6667a800cdf0702f9c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969336,"character_end":969347,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969166,"character_end":969577,"quote":" pay a penalty of 2[forty] thousand \nrupees or the 10% of the amount of tax which-ever \nis higher. \n1[Division II or \nDivision III \n2[, \nexcluding \nsub-\nsection (2A) of \nsection 153,] of \nPart \nV \nof \nChapter \nX \nor \nChapter XII] \n3[15A \nAny seller supplying \ndigitally ordered goods \nand digitally delivered \nservices through online \nmarketplace \nwho \nis \nrequired to registered \nunder \nIncome \nTax \nOrdinance,","quote_sha256":"3bcbe736b9e2661a7fdda7018c52d7a83fee43746ab495c446c42d6e6aa43ee3","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5666f32ca2d0286d0844","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":508013,"character_end":508333,"quote":"107.  Agreements for the avoidance of double taxation and prevention of \nfiscal evasion. —1[2[(1) The Federal Government may enter into a tax treaty, a \ntax information exchange agreement, a multilateral convention, an inter-\ngovernmental agreement or similar agreement or mechanism for the avoidance of \ndouble taxation","quote_sha256":"54639c2adcddbff3805dd08dcc3f12c9e0296242c79750c182e37c074f9a0afc","reader_fragment":"p-r-2b2ba404-507200-508800-0377e36c853bf572","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-507200-508800-0377e36c853bf572","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-107-508013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970446,"character_end":970457,"quote":"section 107","quote_sha256":"b40d749a636337c5c80b8b8ca417a202b7800ed7162023472ca248eec82d4400","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970276,"character_end":970687,"quote":"89 \n \n7[17. \nAny reporting financial \ninstitution or reporting \nentity who fails to furnish \ninformation or country-\nby-country report to the \nBoard \nas \nrequired \nunder section 107, 108 \nor 165B within the due \ndate.  \nSuch reporting financial institution or reporting entity \nshall pay a penalty of two thousand rupees for each \nday of default subject to a minimum penalty of \ntwenty five thousand rupees. \n \n","quote_sha256":"7c8c5f2c359804cc292aaed239b599c675d75fab8c0596f9506a96b8d6a234d7","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7010881ccd0b504c634a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"108","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":513033,"character_end":513074,"quote":"108.  Transactions between associates. — ","quote_sha256":"727a3536bffe9b633e5b04b255be202c05cf480d3f537ad5f31b37cf7ac8032f","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970804,"character_end":970815,"quote":"section 108","quote_sha256":"41c5e299b49fae97ef8b282d38cc0a3b6e3c7428f8ac796e0401ba37aceef529","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970634,"character_end":971045,"quote":" minimum penalty of \ntwenty five thousand rupees. \n \n \n107, 108 and \n165B \n18. \nAny person who fails to \nkeep \nand \nmaintain \ndocument \nand \ninformation \nrequired \nunder section 108 or \nIncome \nTax \nRules, \n2002. \n1% of the value of transactions, the record of which \nis required to be maintained under section 108 and \nIncome Tax Rules, 2002. \n108.] \n8[  9[   \n \n \n \n \n                                         ","quote_sha256":"0f7a9b7ddd98bdb905dc3c305711091e560d4c0e716196ca3e5ab5f587fe70d6","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4c6c68f2f034cfe85337","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"108","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":513033,"character_end":513074,"quote":"108.  Transactions between associates. — ","quote_sha256":"727a3536bffe9b633e5b04b255be202c05cf480d3f537ad5f31b37cf7ac8032f","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970937,"character_end":970948,"quote":"section 108","quote_sha256":"41c5e299b49fae97ef8b282d38cc0a3b6e3c7428f8ac796e0401ba37aceef529","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970767,"character_end":971178,"quote":"t \nand \ninformation \nrequired \nunder section 108 or \nIncome \nTax \nRules, \n2002. \n1% of the value of transactions, the record of which \nis required to be maintained under section 108 and \nIncome Tax Rules, 2002. \n108.] \n8[  9[   \n \n \n \n \n                                            \n1 The entries “148, 149, 150, 151, 152, 153, 153A, 154, 155, 156, 156A, 156B, 158, 160, 231A, 231B, \n233, 233A, 234, 234A, 235, 2","quote_sha256":"8bdd9564d6a721d5c5437fcc89a92e27ef680e8553fc768479c8e8b71f4e0d3a","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f997de569822e00f3c06","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117778,"character_end":1118098,"quote":"227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the time being in force,— \n(a) \nany application for booking, registration or purchase of a new locally manufactured motor \nvehicle or for first registration of an imported vehicle shall not be accepted or processed by ","quote_sha256":"88db8d0744bf6878547358a3b51295f733f8cc9a80d4a68bbdb90d39bbf28033","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227c-1117778","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972238,"character_end":972250,"quote":"section 227C","quote_sha256":"743d0d80cd2b68130ca83028f8f07c2bd885ffbe891745ebb3e45167cc0d7385","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972068,"character_end":972480,"quote":"f a motor vehicle accepts \nor processes any application for booking or purchase \nof a locally manufactured motor vehicle in violation of \nthe provisions of clause (a) of section 227C    \nSuch person shall pay a \npenalty of 5 percent of the \nvalue of the motor vehicle \n227C \n20 \n(i) Where any registering authority of Excise and \nTaxation Department accepts, processes or registers \nany application for registrat","quote_sha256":"7647f360f705b065b8c875ad415920016ce7c3cc4620491906d92b088c34da5e","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-20ad26957c38c89b40e9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117778,"character_end":1118098,"quote":"227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the time being in force,— \n(a) \nany application for booking, registration or purchase of a new locally manufactured motor \nvehicle or for first registration of an imported vehicle shall not be accepted or processed by ","quote_sha256":"88db8d0744bf6878547358a3b51295f733f8cc9a80d4a68bbdb90d39bbf28033","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227c-1117778","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972628,"character_end":972640,"quote":"section 227C","quote_sha256":"743d0d80cd2b68130ca83028f8f07c2bd885ffbe891745ebb3e45167cc0d7385","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972458,"character_end":972870,"quote":"lication for registration of a locally \nmanufactured motor vehicle or for the first \nregistration of an imported vehicle in violation of the \nprovisions of clause (a) of section 227C. \n(ii) Where any authority responsible for registering, \nrecording or attesting the transfer of immovable \nproperty accepts or processes the registration or \nattestation of such property in violation of the \nprovisions of clause ","quote_sha256":"1fbec0e1c9132206bbde8cdff4423040c1b2ec598222ec03771508d1e2ac3c65","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-849a3b2d2a24de6aabae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117778,"character_end":1118098,"quote":"227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the time being in force,— \n(a) \nany application for booking, registration or purchase of a new locally manufactured motor \nvehicle or for first registration of an imported vehicle shall not be accepted or processed by ","quote_sha256":"88db8d0744bf6878547358a3b51295f733f8cc9a80d4a68bbdb90d39bbf28033","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227c-1117778","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972877,"character_end":972889,"quote":"section 227C","quote_sha256":"743d0d80cd2b68130ca83028f8f07c2bd885ffbe891745ebb3e45167cc0d7385","reader_fragment":"p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":972707,"character_end":973004,"quote":" or attesting the transfer of immovable \nproperty accepts or processes the registration or \nattestation of such property in violation of the \nprovisions of clause (b) of section 227C. \nSuch person shall pay a \npenalty of 3 percent of the \nvalue of motor vehicle or \nimmovable property. \n227C”   \n ","quote_sha256":"119fc52ea1d9361a5411df6dab5547a8fabd26efe2846d64ec32230fa851482a","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-06cd682e81db5848258a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":973363,"character_end":973373,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":973193,"character_end":973603,"quote":"ve \nmillion through cash \nor bearer cheque.  \nSuch person shall pay a penalty of five percent of \nthe value of property determined by the Board \nunder sub-section (4) of section 68 or by the \nprovincial authority for the purpose of stamp duty, \nwhichever is higher. \n75A \n22 \nWhere an offshore tax \nevader is involved in \noffshore tax evasion \nin the course of any \nproceedings \nunder \nthis Ordinance before \na","quote_sha256":"96c73246d0c804326af8c1a42f000fe0225d6c384767abf11d573ad022c4dd1d","reader_fragment":"p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-972800-974400-d32c42ff7a076fcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b91f11ceca16e63747c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949513,"character_end":949833,"quote":"1[181E. Record of beneficial owners.- (1) Every company and association of \npersons shall electronically furnish particulars of its beneficial owners in such \nform and manner as may be prescribed. \n \n(2) Every company and association of persons shall update the particulars of its \nbeneficial owners as and when there is","quote_sha256":"ec5f664d779c8a1c19d81c6d9876bd4f7abe28f2395a4172f5acf48fdab1bf29","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-181e-949513","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":977552,"character_end":977565,"quote":"Section \n181E","quote_sha256":"3584d1eca628fa981c99cd8d55afc830683dd74669c02568e90e55df44477f2e","reader_fragment":"p-r-2b2ba404-976000-977600-caf31984befec942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-976000-977600-caf31984befec942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":977382,"character_end":977795,"quote":"021 during \nwhich period the taxpayer may update their \nregistration forms. \n181] \n2[30 \nAny \ncompany \nor \nAssociation \nof \nPersons \nwho \ncontravenes \nthe \nprovisions of Section \n181E. \n \nSuch company or Association of Persons shall pay \na penalty of Rs. 1,000,000/- for each default. \n181E \n31 \nAny person who fails \nto integrate or perform \nroles and functions as \nspecified, after being \nduly notified by the \n","quote_sha256":"27cf6090094e4597d018661e010668c6ea95f825cea2c575d463c8c383a25b46","reader_fragment":"p-r-2b2ba404-976000-977600-caf31984befec942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-976000-977600-caf31984befec942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7390d2e820371469a794","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1218690,"character_end":1219010,"quote":"1[237A. Electronic record. —  (1) The Board may require any person to use its \ninformation system and electronic resource, in order to replace or supplement, its \nmanual business processes by automated business processes and substitute its \npaper based records by electronic record. \n \n(2)  Electronic record generated, ","quote_sha256":"db60b5a81032e763852cc68fa867f106baec44d9b987ce4b67b0ee0b5521c23f","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-237a-1218690","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":980020,"character_end":980032,"quote":"section 237A","quote_sha256":"0d0c686fbf0b0333c2a957cca10484b1200e7fc98b026b55adbcbd35467f612e","reader_fragment":"p-r-2b2ba404-979200-980800-c360b8ce83c663a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-979200-980800-c360b8ce83c663a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":979850,"character_end":980262,"quote":"position of penalty as aforesaid, his business \npremises shall be sealed till such time he integrates \nhis business in the manner as stipulated under sub-\nsection (3) of section 237A, as the case may be.  \n237A \n34 \nA person required to \nintegrate his business \nas stipulated under \nsub-section \n(3) \nof \nsection 237A, who \nfails to get himself \nregistered under the \nOrdinance, \nand \nif \nregistered, \nfails \nto ","quote_sha256":"34a54c435435321d6a7d806cbd06f01338d1f2ab30e537c409b76544cb34bfab","reader_fragment":"p-r-2b2ba404-979200-980800-c360b8ce83c663a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-979200-980800-c360b8ce83c663a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6f839f7044594fca5562","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1218690,"character_end":1219010,"quote":"1[237A. Electronic record. —  (1) The Board may require any person to use its \ninformation system and electronic resource, in order to replace or supplement, its \nmanual business processes by automated business processes and substitute its \npaper based records by electronic record. \n \n(2)  Electronic record generated, ","quote_sha256":"db60b5a81032e763852cc68fa867f106baec44d9b987ce4b67b0ee0b5521c23f","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-237a-1218690","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":980155,"character_end":980167,"quote":"section 237A","quote_sha256":"0d0c686fbf0b0333c2a957cca10484b1200e7fc98b026b55adbcbd35467f612e","reader_fragment":"p-r-2b2ba404-979200-980800-c360b8ce83c663a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-979200-980800-c360b8ce83c663a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":979985,"character_end":980397,"quote":"ipulated under sub-\nsection (3) of section 237A, as the case may be.  \n237A \n34 \nA person required to \nintegrate his business \nas stipulated under \nsub-section \n(3) \nof \nsection 237A, who \nfails to get himself \nregistered under the \nOrdinance, \nand \nif \nregistered, \nfails \nto \nintegrate \nin \nthe \nmanner as required \nunder the law and \nrules \nmade \nthereunder. \nSuch person shall be liable to pay- \ni) penalty o","quote_sha256":"a86e8bfe70d8d50c5b92de86c77015f3ab01dc93db29741ce616c004c2b07102","reader_fragment":"p-r-2b2ba404-979200-980800-c360b8ce83c663a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-979200-980800-c360b8ce83c663a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b6afd90c2462a7c117e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1218690,"character_end":1219010,"quote":"1[237A. Electronic record. —  (1) The Board may require any person to use its \ninformation system and electronic resource, in order to replace or supplement, its \nmanual business processes by automated business processes and substitute its \npaper based records by electronic record. \n \n(2)  Electronic record generated, ","quote_sha256":"db60b5a81032e763852cc68fa867f106baec44d9b987ce4b67b0ee0b5521c23f","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-237a-1218690","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":981027,"character_end":981039,"quote":"section 237A","quote_sha256":"0d0c686fbf0b0333c2a957cca10484b1200e7fc98b026b55adbcbd35467f612e","reader_fragment":"p-r-2b2ba404-980800-982400-a24f05bbb830c649","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-980800-982400-a24f05bbb830c649","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":980857,"character_end":981267,"quote":"on of penalty for fourth default, his business \npremises shall be sealed till such time he integrates \nhis business in the manner as stipulated under sub-\nsection (3) of section 237A:  \n \nProvided further that if the person integrates \nhis business with the Board's computerized system \nbefore imposition of penalty for second default, \npenalty for first default shall be waived by the \nCommissioner.] \n \n237A ","quote_sha256":"e2989d7e91d31570a5057f55432fd2d9db2742114275c887e5b846aaedcd8597","reader_fragment":"p-r-2b2ba404-980800-982400-a24f05bbb830c649","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-980800-982400-a24f05bbb830c649","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4104044ba9f6116ff6c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983718,"character_end":983729,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983548,"character_end":983959,"quote":"dingly.] \n \n3[182A. Return not filed within due date. — (1) Notwithstanding anything \ncontained in this Ordinance, where a person fails to file a return of income under \nsection 114 by the due date as specified in section 118 or by the date as extended \nby the Board under section 214A or extended by the Commissioner under section \n119, as the case may be, such person shall— \n \n(a) not be included in the acti","quote_sha256":"92609d2af6c0fbf89d145e3aa0f708e28f187b5faa96e7668dfabb79dc3e1e4a","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b859497ed6a12917a625","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983762,"character_end":983773,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983592,"character_end":984003,"quote":"due date. — (1) Notwithstanding anything \ncontained in this Ordinance, where a person fails to file a return of income under \nsection 114 by the due date as specified in section 118 or by the date as extended \nby the Board under section 214A or extended by the Commissioner under section \n119, as the case may be, such person shall— \n \n(a) not be included in the active taxpayers' list for the year for which re","quote_sha256":"38715aff0cd18494ff782da3f91ae356151ddb0327264bfbb03fa530f744044c","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6dfb9eca3a2cb785a995","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069231,"character_end":1069551,"quote":"7[214A. Condonation of time limit.— Where any time or period has been \nspecified under any of the provisions of the Ordinance or rules made there-under \nwithin which any application is to be made or any act or thing is to be done, the \nBoard may, 8[at any time before or after the expiry of such time or period,] in any ","quote_sha256":"e142b698ff81293631faabd5fdfbc6c8b3ca9a822bd660b6dabafe8624e11dbc","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214a-1069231","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983821,"character_end":983833,"quote":"section 214A","quote_sha256":"fc427aceabbccde3ffa5945a5a697e579a9724a9ddc0118d614fc80c2672b2d5","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983651,"character_end":984063,"quote":" Ordinance, where a person fails to file a return of income under \nsection 114 by the due date as specified in section 118 or by the date as extended \nby the Board under section 214A or extended by the Commissioner under section \n119, as the case may be, such person shall— \n \n(a) not be included in the active taxpayers' list for the year for which return \nwas not filed within the due date 4[:] \n \n \n  \n5[Provi","quote_sha256":"23631f086754264f986591e06b97ec9d4e26a0d998faf3d8d7db94a4f51617c2","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6466007dbaa4d6980fe8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983872,"character_end":983884,"quote":"section \n119","quote_sha256":"6c0e99368410176408d46cb99c6a31f96ae33cf73b3693c3720117df57464cf1","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":983702,"character_end":984114,"quote":"f income under \nsection 114 by the due date as specified in section 118 or by the date as extended \nby the Board under section 214A or extended by the Commissioner under section \n119, as the case may be, such person shall— \n \n(a) not be included in the active taxpayers' list for the year for which return \nwas not filed within the due date 4[:] \n \n \n  \n5[Provided that without prejudice to any other liability u","quote_sha256":"0db6b230bd18e7094b8fddb80962cca1ef7a172e1affa0e584cb038e64a08883","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-08982d37454a908a8b42","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"171","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":897628,"character_end":897673,"quote":"171. Additional payment for delayed refunds.—","quote_sha256":"cf6c1a2064ff1f2793d976ac0b9ec584f57d95454948e010986ec69fde3a91de","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":985313,"character_end":985325,"quote":"section \n171","quote_sha256":"c677c3db2ca164f39c6f2488ce6d170ffed5e944f1ce6f8e90ecb18394cb0b37","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":985143,"character_end":985555,"quote":"t be issued refund during the period the person is not included in the \nactive taxpayers’ list; and \n \n(d) not be entitled to additional payment for delayed refund under section \n171 and the period the person is not included in the active taxpayers’ \nlist, shall not be counted for computation of additional payment for \ndelayed refund.] \n \n3[   ] \n4[    ] \n5[183. Exemption from penalty and default surcharge.— ","quote_sha256":"e79a69bacd43c03b11dd1a8fbde1ce2e87ba9fb34bd3f206aa92afd75501aae5","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9a451e6c7cfc7bd25bbc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568427,"character_end":568747,"quote":"3[114A. Business bank account.— (1) Every taxpayer shall declare to the \nCommissioner the bank account utilized by the taxpayer for business transactions.  \n  \n(2)  Business bank account shall be declared through original or modified \nregistration form prescribed under section 181.] \n                                   ","quote_sha256":"3092159f1557e65e3a00495e2062fb4cfb1060ad4f45fba482ac9905db55b920","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114a-568427","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986464,"character_end":986476,"quote":"section 114A","quote_sha256":"d633d1c8d45bd1bdf17622b64ab621818521104968acc4dd3ee6c04b0bddf4e3","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986294,"character_end":986706,"quote":"ed sub-section read as follows: \n“(2) \nWhere a person fails to furnish or update a taxpayer’s profile within the due date or time \nperiod specified in sub-section (3) of section 114A or within the date as extended by the Board under \nsection 214A, such person shall not be included in the active taxpayers’ list for the latest tax year ending \nprior to the aforesaid due date or extended date: \n \nProvided that w","quote_sha256":"145526efc65c4a01bfc14654f3007c751a4a7e8153b28a4c8ebc70e3369b8c79","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-36cd4db0ad1a130af62c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069231,"character_end":1069551,"quote":"7[214A. Condonation of time limit.— Where any time or period has been \nspecified under any of the provisions of the Ordinance or rules made there-under \nwithin which any application is to be made or any act or thing is to be done, the \nBoard may, 8[at any time before or after the expiry of such time or period,] in any ","quote_sha256":"e142b698ff81293631faabd5fdfbc6c8b3ca9a822bd660b6dabafe8624e11dbc","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214a-1069231","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986528,"character_end":986540,"quote":"section 214A","quote_sha256":"fc427aceabbccde3ffa5945a5a697e579a9724a9ddc0118d614fc80c2672b2d5","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986358,"character_end":986770,"quote":"urnish or update a taxpayer’s profile within the due date or time \nperiod specified in sub-section (3) of section 114A or within the date as extended by the Board under \nsection 214A, such person shall not be included in the active taxpayers’ list for the latest tax year ending \nprior to the aforesaid due date or extended date: \n \nProvided that without prejudice to any other liability under this Ordinance, su","quote_sha256":"474bfde96dd691b3bcb5d7d07659bccacf0013861197ca2d05d63a822f3b0554","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-72fb89b71bdfc49a33c5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"183","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":985501,"character_end":985821,"quote":"5[183. Exemption from penalty and default surcharge.— The Federal \nGovernment may, by notification in the official Gazette, or the Board by an order \npublished in the official Gazette for reasons to be recorded in writing, exempt any \nperson or class of persons from payment of the whole or part of the penalty and \ndefa","quote_sha256":"0f17a69af9d070b5c738f9bb376400f6397b360377cfd4b725aeaa8baf3858e8","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-183-985501","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":987158,"character_end":987169,"quote":"section 183","quote_sha256":"408c122bb4a95b4cb996c4ca73be4d9a1966657dfee4cd72f4c7d31c6018a3b1","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986988,"character_end":987399,"quote":") ten thousand in case of an association of persons; and \n(c) one thousand in case of an individual.” \n5Section 183 substituted by the Finance Act, 2010. The substituted section 183 read as follows: \n“183.  Penalty for non-payment of tax.- (1)  A taxpayer who fails to pay any tax (other than penalty imposed \nunder this section) due under this Ordinance by the due date shall be liable for a penalty equal to –","quote_sha256":"29d55fe543b3d5e0c340541ccbbedf266b271a01f61ac5bb12c1375778baccfe","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9e8e57a2e5dba20808ec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"184","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":988441,"character_end":988452,"quote":"section 184","quote_sha256":"418912ad090e7a20da5a60c8cb445556c4e99ba4c3b29647db3fe8bf6bc7f3c2","reader_fragment":"p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":988271,"character_end":988682,"quote":"_________________________ \n \n397 \n \n1[  ] \n2[  ] \n3[  ] \n \n4[  ] \n                                            \n1Section 184 omitted by the Finance Act, 2010. The omitted section 184 read as follows: \n“184.  Penalty for concealment of income.- (1)  Where, in the course of any proceedings under this \nOrdinance, the Commissioner, Commissioner (Appeals), or the Appellate Tribunal is satisfied that any \nperson ha","quote_sha256":"70080a6d75f6405ea33ef6b267469c3d03dc67e73d03e86b5dbe2a5ed36146e3","reader_fragment":"p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c24080222b2274bcd59e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":989505,"character_end":989516,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-988800-990400-884beb9fd816caa5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-988800-990400-884beb9fd816caa5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":989335,"character_end":989746,"quote":"any income or amount chargeable to tax; \n(b) \nthe claiming of any deduction for any expenditure not actually incurred; or \n(c) \nany act referred to in sub-section (1) of section 111. \n  \n(3) \nWhere any income or amount declared by a taxpayer is claimed by the taxpayer to be exempt \nfrom tax or any expenditure declared by a taxpayer is claimed by the taxpayer to be deductible, the mere \ndisallowance of such c","quote_sha256":"a04d7daa090fbd4a4e7e6807dd00ed5e8536c45221818984a4dd836aadf89a6f","reader_fragment":"p-r-2b2ba404-988800-990400-884beb9fd816caa5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-988800-990400-884beb9fd816caa5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b5b2c3ff1821e25f2563","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"185","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990537,"character_end":990548,"quote":"Section 185","quote_sha256":"04b105f5eae06f1e5d278ec0c4fbf22adbdcf5182363548c5b06d3a2469bf189","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990367,"character_end":990778,"quote":" this Ordinance, the amount of tax in respect of which any penalty imposed \nunder sub-section (1) is reduced, the amount of the penalty shall be reduced accordingly.” \n2 Section 185 omitted by the Finance Act, 2010. The omitted section 185 read as follows: \n“185.  Penalty for failure to maintain records.- A person who, without reasonable excuse, fails to \nmaintain records as required under this Ordinance sha","quote_sha256":"db99b7ccc0024ca16b95e64e03bedef0c459621a663600ea3be5d5ac14e2921c","reader_fragment":"p-r-2b2ba404-988800-990400-884beb9fd816caa5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-988800-990400-884beb9fd816caa5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-841252d5aa165664ef50","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"185","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990595,"character_end":990606,"quote":"section 185","quote_sha256":"015debb05f030cf78e51c1b21975b5eb916fe15df1906ea328cdb44f8f3b256a","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990425,"character_end":990836,"quote":" penalty imposed \nunder sub-section (1) is reduced, the amount of the penalty shall be reduced accordingly.” \n2 Section 185 omitted by the Finance Act, 2010. The omitted section 185 read as follows: \n“185.  Penalty for failure to maintain records.- A person who, without reasonable excuse, fails to \nmaintain records as required under this Ordinance shall be liable for a penalty equal to – \n(a) \nin the case of","quote_sha256":"619fe7d98dce66157d471c18cffceb95800987ca932bdd4aad54316fb0a656bf","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c9da373f46670a268f94","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"186","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991020,"character_end":991031,"quote":"Section 186","quote_sha256":"5e39c47310a5b03b1539c8c7bcdfdd7c56aca506a68f64c58949ef715fcd284a","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990850,"character_end":991261,"quote":"lure, two thousand rupees; \n(b) \nin the case of a second failure, five thousand rupees; and \n(c) \nin the case of a third and subsequent failure, ten thousand rupees.” \n3 Section 186 omitted by the Finance Act, 2010. The omitted section 186 read as follows: \n“186.  Penalty for non-compliance with notice.- (1)  A person who, without reasonable excuse, \nfails to comply with any notice served on the person under","quote_sha256":"1da3b89e70d308fbb444d25d06f8eda6ceaca5e03b325463b82afd977e67d326","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7b374459ab88c73358af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"186","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991078,"character_end":991089,"quote":"section 186","quote_sha256":"6cbe701ddf3b1bda3d0e2a9fe8ad7cdbb941c921f8b869cf4a0015696e61e3cd","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990908,"character_end":991319,"quote":"ailure, five thousand rupees; and \n(c) \nin the case of a third and subsequent failure, ten thousand rupees.” \n3 Section 186 omitted by the Finance Act, 2010. The omitted section 186 read as follows: \n“186.  Penalty for non-compliance with notice.- (1)  A person who, without reasonable excuse, \nfails to comply with any notice served on the person under section 116 or 176 shall be liable for a \npenalty equal t","quote_sha256":"13022429e1b7d39708facba6bb95e6c9459803f9c243fcc92a2de9d827e49d43","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8e838b4cb3eb7f48bf7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991262,"character_end":991273,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991092,"character_end":991503,"quote":"ad as follows: \n“186.  Penalty for non-compliance with notice.- (1)  A person who, without reasonable excuse, \nfails to comply with any notice served on the person under section 116 or 176 shall be liable for a \npenalty equal to – \n(a) \nin the case of the first failure, two thousand rupees; \n(b) \nin the case of a second failure, five thousand rupees; or \n(c) \nin the case of a third and subsequent failure, te","quote_sha256":"7b328421514d512be0a50123ba55e56bb3bb822d66a0e130d133c296682bb9ab","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-73d334b950eff51326b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"187","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991809,"character_end":991820,"quote":"Section 187","quote_sha256":"78d9a3c1888c8d808cdeddd79ad186ac1a7543bf513e22deb27b3e9d571e6876","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991639,"character_end":992050,"quote":"n which the failure occurred of less than twenty thousand rupees, the amount of the \npenalty imposed under sub-section (1) shall be reduced by seventy-five per cent.“ \n4 Section 187 omitted by the Finance Act, 2010. The omitted section 187 read as follows: \n“187. Penalty for making false or misleading statements.- (1)  Where a person – \n(a) \nmakes a statement to an income tax authority that is false or misle","quote_sha256":"a5e37d26cf3e766c86eb86a245d113b3a29288b66b420dcb5115a05aa165be3f","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-17b0d69f4236d5fec842","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"187","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991867,"character_end":991878,"quote":"section 187","quote_sha256":"2e538ea3e8b1492ef117dcc0a9a73b29710cac2b538ddcab3cb27fa66e2eecc6","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991697,"character_end":992108,"quote":"rupees, the amount of the \npenalty imposed under sub-section (1) shall be reduced by seventy-five per cent.“ \n4 Section 187 omitted by the Finance Act, 2010. The omitted section 187 read as follows: \n“187. Penalty for making false or misleading statements.- (1)  Where a person – \n(a) \nmakes a statement to an income tax authority that is false or misleading in a \nmaterial particular or omits from a statement ","quote_sha256":"1440166b4433d12860b619d66522e273b064bbaf76b005bf278c704508ef585a","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d12e0bc565bd7e05596d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":992314,"character_end":992325,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-992000-993600-88d7a7e95da216be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-992000-993600-88d7a7e95da216be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":992144,"character_end":992530,"quote":" matter or thing without which the statement is false or misleading in a \nmaterial particular; and \n(b) \nthe tax liability (including the liability for advance tax under section 147) of the \nperson computed on the basis of the statement is less than it would have been \nif the statement had not been false or misleading (the difference hereinafter \nreferred to as the “tax shortfall”), ","quote_sha256":"9292d5207a86ddf866dd295327af6720f7413caf0d502fcb848297de9b16bfd9","reader_fragment":"p-r-2b2ba404-992000-993600-88d7a7e95da216be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-992000-993600-88d7a7e95da216be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fbb05d56942b1407bd82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":993172,"character_end":993183,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-992000-993600-88d7a7e95da216be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-992000-993600-88d7a7e95da216be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":993002,"character_end":993413,"quote":"all; or \n(ii) \nin any other case (other than where sub-section (2) applies), twenty-five \nper cent of the tax shortfall. \n \n(2) \nIn the case of an assessment order under section 120, no penalty shall be imposed \nunder sub-section (1) to the extent to which the tax shortfall arose as a result of the taxpayer taking \na reasonably arguable position on the application of this Ordinance to the taxpayer’s position","quote_sha256":"bd27e6d6502fabefb3f484a9caffb38dccc7d6a0408a3531a6f22a3aeff2dc14","reader_fragment":"p-r-2b2ba404-992000-993600-88d7a7e95da216be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-992000-993600-88d7a7e95da216be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-62c1115ca6ef650444ef","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"188","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994297,"character_end":994308,"quote":"section 188","quote_sha256":"6a341b937239a94269452a47863556a04a30bdd0a5f232f2dff22df949c97041","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994127,"character_end":994538,"quote":"th the knowledge or reasonable expectation that the statement \nwould be conveyed to an income tax authority.” \n1Section 188 omitted by the Finance Act, 2010. The omitted section 188 read as follows: \n“188.  Penalty for failure to give notice.- (1)  Where a person fails to give notice of the \ndiscontinuance of the person’s business as required under section 117, the Commissioner may \nimpose a penalty on the p","quote_sha256":"61d6398cd59434a47f49a825fc01cd47d632da6be208bb711ef546b989344497","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cab2344579a592b47fb4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994478,"character_end":994489,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994308,"character_end":994719,"quote":" read as follows: \n“188.  Penalty for failure to give notice.- (1)  Where a person fails to give notice of the \ndiscontinuance of the person’s business as required under section 117, the Commissioner may \nimpose a penalty on the person not exceeding the amount of tax payable by the person for the tax \nyear in which the business was discontinued.  \n \n \n(2) \nWhere a person fails to give notice of the person’s ","quote_sha256":"520e4f9e9f92c1acf36ff00cd11a4429128d8d056802f8a5d3ea4d25689d4936","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21b3680e1314b0ec797e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"141","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":733515,"character_end":733534,"quote":"141. Liquidators.— ","quote_sha256":"c3f0c9a79234e59633add6f5b988763304235720c7a368ef45eb42cbfc8331af","reader_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-732800-734400-23ab925925b2a1ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994764,"character_end":994775,"quote":"section 141","quote_sha256":"5067b5beb7bb3ab3f5401091b3ddb50c7c37cb1222fe58e7207e2c673fb288c9","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994594,"character_end":995005,"quote":"son for the tax \nyear in which the business was discontinued.  \n \n \n(2) \nWhere a person fails to give notice of the person’s appointment as liquidator as required \nunder section 141, the Commissioner may impose a penalty on the person not exceeding ten \nthousand rupees.” \n2Section 189 omitted by the Finance Act, 2010. The omitted section 189 read as follows: \n“189.  Penalty for obstruction.- Where any person","quote_sha256":"805c1035df7f88884bb9adca332842a52efb5c7191e581ed8593a14e59f6ec74","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0238827f8f44bd2c1f4d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"189","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994926,"character_end":994937,"quote":"section 189","quote_sha256":"f0c4208cd890345d529d238e044ea66d992135533e606f3925b662e0220ca0d4","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994756,"character_end":995167,"quote":" \nunder section 141, the Commissioner may impose a penalty on the person not exceeding ten \nthousand rupees.” \n2Section 189 omitted by the Finance Act, 2010. The omitted section 189 read as follows: \n“189.  Penalty for obstruction.- Where any person obstructs the Commissioner or a taxation officer \nin discharge of the Commissioner or officer’s functions under this Ordinance, the Commissioner may \nimpose a pe","quote_sha256":"83d1cd5d5d212dc1c3f0833dc4af6161ed8944b7b75f7a5797fc2184fc64f1ce","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6d57bff9e6bd48cb3c1e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"190","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":995283,"character_end":995294,"quote":"section 190","quote_sha256":"755c60003719f2208e6a490125c4534b66eb29d9f0148daffc176b0978be3f4e","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":995113,"character_end":995524,"quote":"nder this Ordinance, the Commissioner may \nimpose a penalty on the person not exceeding ten thousand rupees.” \n3Section 190 omitted by the Finance Act, 2010. The omitted section 190 read as follows: \n“190.  Imposition of penalty.- (1)  No penalty may be imposed under this Part on any person unless \nthe person is given a reasonable opportunity of being heard. \n \n(2) \nSubject to sub-section (3), the imposition","quote_sha256":"7ef48b9f9553b6c107d29dbcc0834dba90a20a2ac8d4590d60c840e54c4201ab","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-75d0e16d5d9326ad1f50","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996488,"character_end":996499,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996341,"character_end":996729,"quote":"\f\nChapter X – Procedure__________________________________ \n \n399 \n \n \n1[(a)  \ncomply with a notice under sub-section (3)2[and sub-section (4)] of \nsection 114 3[, sub-section (3) of section 117] or sub-section (1) of section \n116;] \n \n(b) \npay advance tax as required under section 147; \n \n(c) \ncomply with the obligation under Part V of this Chapter4[or chapter XII] \nto collect or deduc","quote_sha256":"3875cb2ead89538095aafa6817decff0ed71e311f33300749899b681029aa97f","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-79ef86caef5944acabe9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996523,"character_end":996534,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996353,"character_end":996764,"quote":"– Procedure__________________________________ \n \n399 \n \n \n1[(a)  \ncomply with a notice under sub-section (3)2[and sub-section (4)] of \nsection 114 3[, sub-section (3) of section 117] or sub-section (1) of section \n116;] \n \n(b) \npay advance tax as required under section 147; \n \n(c) \ncomply with the obligation under Part V of this Chapter4[or chapter XII] \nto collect or deduct tax and pay the tax to the Commis","quote_sha256":"5e0991de308de42aef59a7edcd3613cef0c8b0232094099cec2334d6dc1d958d","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3c19d7ddc1f814e647ec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996558,"character_end":996570,"quote":"section \n116","quote_sha256":"907b8c4b8a3697bb202aeb588560d38b2e5b46be155b282a82d526a0cfa41680","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996388,"character_end":996800,"quote":"__________ \n \n399 \n \n \n1[(a)  \ncomply with a notice under sub-section (3)2[and sub-section (4)] of \nsection 114 3[, sub-section (3) of section 117] or sub-section (1) of section \n116;] \n \n(b) \npay advance tax as required under section 147; \n \n(c) \ncomply with the obligation under Part V of this Chapter4[or chapter XII] \nto collect or deduct tax and pay the tax to the Commissioner; \n \n5[(ca) furnish particular","quote_sha256":"45737750cdca96074bbc4d81fe2b91010e492621a20379c9392978c7c968214e","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-72c8659e9a75719ac2c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996615,"character_end":996626,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996445,"character_end":996856,"quote":" sub-section (3)2[and sub-section (4)] of \nsection 114 3[, sub-section (3) of section 117] or sub-section (1) of section \n116;] \n \n(b) \npay advance tax as required under section 147; \n \n(c) \ncomply with the obligation under Part V of this Chapter4[or chapter XII] \nto collect or deduct tax and pay the tax to the Commissioner; \n \n5[(ca) furnish particulars or complete or accurate particulars of persons \nmentio","quote_sha256":"5898fdf55c9316a965935ce06ccaaf4e1eff486626542fff5084471ebaba5440","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-745f4a92eb2981e94740","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996882,"character_end":996893,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996712,"character_end":997123,"quote":" collect or deduct tax and pay the tax to the Commissioner; \n \n5[(ca) furnish particulars or complete or accurate particulars of persons \nmentioned in sub-section (1) of section 165;] \n \n(d) \ncomply with a notice served under section 140 or 176;  \n \n(e) \ncomply with the requirements of 6[sub-section (3) or sub-section (4) of] \nsection 141; 7[   ] \n \n(f ) \nprovide reasonable facilities and assistance as requi","quote_sha256":"21e850e19e414ea471f529476b700224a62e84ad09bae55ee5857df9b36b363c","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cb90c20d37a4fd1b10d5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"140","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":729515,"character_end":729835,"quote":"140. Recovery of tax from persons holding money on behalf of a taxpayer.— \n(1)  For the purpose of recovering any tax due by a taxpayer, the Commissioner \nmay, by notice, in writing, require any person – \n \n(a) \nowing or who may owe money to the taxpayer; or \n \n(b) \nholding or who may hold money for, or on account of t","quote_sha256":"2e4a4427b4919b714ccf82fdf1cb40c6f61f5e9fe8f7ac0ef9e1953534cb5d09","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-140-729515","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996938,"character_end":996949,"quote":"section 140","quote_sha256":"9b90a2b6ec2af0e53c2b6149c90b831859fd3ccf40688fae1ba4c70daccf997e","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996768,"character_end":997179,"quote":"er; \n \n5[(ca) furnish particulars or complete or accurate particulars of persons \nmentioned in sub-section (1) of section 165;] \n \n(d) \ncomply with a notice served under section 140 or 176;  \n \n(e) \ncomply with the requirements of 6[sub-section (3) or sub-section (4) of] \nsection 141; 7[   ] \n \n(f ) \nprovide reasonable facilities and assistance as required under sub-\nsection (3) of section 175 8[; 9[    ]  \n","quote_sha256":"16d5ad1fe42845975cdf43127a180df7dd6151ef2ac7421afd88be0dbcf70d4a","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0556f86fb8005f979a3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"141","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":733515,"character_end":733534,"quote":"141. Liquidators.— ","quote_sha256":"c3f0c9a79234e59633add6f5b988763304235720c7a368ef45eb42cbfc8331af","reader_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-732800-734400-23ab925925b2a1ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":997041,"character_end":997052,"quote":"section 141","quote_sha256":"5067b5beb7bb3ab3f5401091b3ddb50c7c37cb1222fe58e7207e2c673fb288c9","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996871,"character_end":997282,"quote":"ion (1) of section 165;] \n \n(d) \ncomply with a notice served under section 140 or 176;  \n \n(e) \ncomply with the requirements of 6[sub-section (3) or sub-section (4) of] \nsection 141; 7[   ] \n \n(f ) \nprovide reasonable facilities and assistance as required under sub-\nsection (3) of section 175 8[; 9[    ]  \n \n(g)   declare business bank account(s) in the registration form or  updated \nregistration form or ret","quote_sha256":"034f26076338bc5049f58a889c501c35a0222a0948381bf218a4ac2a926b64e5","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-be7199e2c2ec9990f249","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"175","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911800,"character_end":911843,"quote":"175.  Power to enter and search premises.— ","quote_sha256":"22380cc05926a12572b9e87e046ed161ae20f510e3afabdcee40572e74d634a5","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":997153,"character_end":997164,"quote":"section 175","quote_sha256":"bd9866f5f9b3721f66549b6032b8fb60b3ba0ac240788d21d3004b5d0af35fdb","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":996983,"character_end":997394,"quote":"requirements of 6[sub-section (3) or sub-section (4) of] \nsection 141; 7[   ] \n \n(f ) \nprovide reasonable facilities and assistance as required under sub-\nsection (3) of section 175 8[; 9[    ]  \n \n(g)   declare business bank account(s) in the registration form or  updated \nregistration form or return of income or wealth statement] 10[; \n  \n(h) \nintegrate his business with Board’s computerized system; or \n \n","quote_sha256":"63846fd755ef5ecd2e9078757146417ff92455ac078a192f3332f2e10bf5a403","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-eb030aa9ee188e2965a3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998189,"character_end":998200,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998019,"character_end":998430,"quote":"                                \n1 Substituted by the Finance Act, 2003. The substituted clause (a) read as follows: \n“(a)  \nfurnish a return of income as required under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserte","quote_sha256":"0932ce92d7ff6b5e82edeaf2fc763e92c7455f8890c05346a61deaad4727d9d0","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4d1a625a816fbe5c036b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998242,"character_end":998253,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998072,"character_end":998483,"quote":" Finance Act, 2003. The substituted clause (a) read as follows: \n“(a)  \nfurnish a return of income as required under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted ","quote_sha256":"51c8a1b727e194245f508c3b4dcc7469cd5dd81d84cf33b0792f581fcaeac716","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e1098783982f9eeff2fd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":435252,"character_end":435572,"quote":"1[99B. Special procedure for small traders and shopkeepers:-Notwithstanding \nanything contained in this Ordinance the 2[Board with the approval of the Minister-\nin-charge] may, by notification in the official Gazette, prescribe special procedure \nfor scope and payment of tax, filing of return and assessment in respect ","quote_sha256":"ba8dad32e34e0d141615b0f8e93dc9a8236820c400c148bef422b61deb1524eb","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99b-435252","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":999614,"character_end":999625,"quote":"section 99B","quote_sha256":"293b5163e7ea9d11afa68ba78cad2e9cdbf0b69bce8edb4e1291f4c45e0a7093","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":999444,"character_end":999855,"quote":"ce punishable on conviction with a fine or imprisonment for \na term not exceeding one year or both.] \n \n191B. Prosecution for non-registration. – Any person specified in section 99B \nwho is required to apply for registration but fails to do so shall commit an offence \npunishable on conviction with imprisonment for a term not exceeding six months \nor fine or both.] \n \n192.  Prosecution for false statement in ","quote_sha256":"4e53aa441e85652e35e4baae44416b3b6d70a7188c20614e357465704367f2a2","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-49c8bd00a36e0d5fb3fa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001115,"character_end":1001126,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1000945,"character_end":1001292,"quote":" or amount chargeable to tax; \n \n(b) \nthe claiming of any deduction for any expenditure not actually \nincurred; or \n \n \n \n(c)  \nany act referred to in sub-section (1) of section 111.]   \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2009. ","quote_sha256":"ed7d4878b237f8bbe49131ed6eacc27569018b6b8631b3f654fe86c595fae054","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2e7205c9d7548d00c1f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"192B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001362,"character_end":1001682,"quote":"1[192B. Prosecution for concealment of an offshore asset.- (1) Any person who \nfails to declare an offshore asset to the Commissioner or furnished inaccurate \nparticulars of an offshore asset and revenue impact of such concealment or \nfurnishing of inaccurate particulars is ten million rupees or more shall commit an \no","quote_sha256":"3a66787419e1d7454325363820b78dd15bb8f5f49e622f7ceb5f7d439500edac","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-192b-1001362","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003153,"character_end":1003165,"quote":"section 192B","quote_sha256":"14074807a56a8592fd0cf51ad21107b1e8aec5e32429f4175e98e2e9255e0696","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1002983,"character_end":1003395,"quote":"ich the statement is misleading in a material \nparticular, \n \nshall commit an offence punishable on conviction – \n \n                                            \n1New sub section 192B inserted through Finance Act, 2019. \n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6Th","quote_sha256":"0662c6f946cd9afcc3759dabd753731dc463aaa25d31d3c81d5a672bb0349d97","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1322e68fe7d244855b20","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004199,"character_end":1004210,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004029,"character_end":1004440,"quote":" known that the \nstatement to which the prosecution relates was false or misleading. \n \n \n(3) \n1[“Entry against S.No 10 in column (2) of the Table in sub-section (1) \nof section 182”] shall apply in determining whether a person has made a statement \nto 2[an income tax authority]. \n \n3[195A. Prosecution for non-compliance with notice under section 116A.— \nAny person who, without reasonable excuse, fails to co","quote_sha256":"07a5d9e544728a4deaab31794e053d574c811f8a71b7e7dd658e4d0f8ce68d6f","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c9c024e9eb11cfd3d286","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":587192,"character_end":587512,"quote":"2[116A.   Foreign income and assets statement.– (1) Every resident taxpayer \nbeing an individual having foreign income of not less than ten thousand United  \nStates dollars or having foreign assets with a value of  not less than one hundred \nthousand United States dollars shall furnish a statement, hereinafter referred","quote_sha256":"5317ff6f1cd8141705948dc6ab9ac53a605e11deec530aad6f670bcba5686a09","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-116a-587192","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004370,"character_end":1004382,"quote":"section 116A","quote_sha256":"0f36f4bb6d6f3db61ac76e73cdbe2c40946df1db682b53615bc11b9ea304b5f5","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004200,"character_end":1004612,"quote":"ection 182”] shall apply in determining whether a person has made a statement \nto 2[an income tax authority]. \n \n3[195A. Prosecution for non-compliance with notice under section 116A.— \nAny person who, without reasonable excuse, fails to comply with a notice under \nsub-section (2) of section 116A; shall commit an offence punishable on conviction \nwith imprisonment up to one year or with a fine up to fifty tho","quote_sha256":"e539f513dbbb7571cb367d943d739b826d4d79a922fb05f4be10ce62fcc65302","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-26aec227ab5fb9c9ccdf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":587192,"character_end":587512,"quote":"2[116A.   Foreign income and assets statement.– (1) Every resident taxpayer \nbeing an individual having foreign income of not less than ten thousand United  \nStates dollars or having foreign assets with a value of  not less than one hundred \nthousand United States dollars shall furnish a statement, hereinafter referred","quote_sha256":"5317ff6f1cd8141705948dc6ab9ac53a605e11deec530aad6f670bcba5686a09","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-116a-587192","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004485,"character_end":1004497,"quote":"section 116A","quote_sha256":"0f36f4bb6d6f3db61ac76e73cdbe2c40946df1db682b53615bc11b9ea304b5f5","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1004315,"character_end":1004727,"quote":"195A. Prosecution for non-compliance with notice under section 116A.— \nAny person who, without reasonable excuse, fails to comply with a notice under \nsub-section (2) of section 116A; shall commit an offence punishable on conviction \nwith imprisonment up to one year or with a fine up to fifty thousand Rupees or both. \n \n195B. Prosecution for enabling offshore tax evasion.– Any enabler who \nenables, guides or ","quote_sha256":"d051f80543b17cd8cfdc22b5ff16cffc9c169360713ce2f603bb30c54a2d064e","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6f636b2b5d8fc6fa98ff","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"187","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005910,"character_end":1005921,"quote":"section 187","quote_sha256":"2e538ea3e8b1492ef117dcc0a9a73b29710cac2b538ddcab3cb27fa66e2eecc6","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005740,"character_end":1006151,"quote":"undred thousand rupees] or imprisonment for a \nterm not exceeding three years, or both. \n \n                                            \n1 Substituted “Sub-section (3) of section 187” by the Finance Act, 2015. \n2 The words “a taxation officer” substituted by the Finance Act, 2002. \n3New sub-sections (195A) & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance","quote_sha256":"87c8983d633d51aed5b2aca7aad7a2ab0f4edf9ba99c99e1cfcc78f41c03a8d8","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a1b984d82d5213c1346c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":508013,"character_end":508333,"quote":"107.  Agreements for the avoidance of double taxation and prevention of \nfiscal evasion. —1[2[(1) The Federal Government may enter into a tax treaty, a \ntax information exchange agreement, a multilateral convention, an inter-\ngovernmental agreement or similar agreement or mechanism for the avoidance of \ndouble taxation","quote_sha256":"54639c2adcddbff3805dd08dcc3f12c9e0296242c79750c182e37c074f9a0afc","reader_fragment":"p-r-2b2ba404-507200-508800-0377e36c853bf572","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-507200-508800-0377e36c853bf572","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-107-508013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006514,"character_end":1006525,"quote":"section 107","quote_sha256":"b40d749a636337c5c80b8b8ca417a202b7800ed7162023472ca248eec82d4400","reader_fragment":"p-r-2b2ba404-1006400-1008000-574877681a39b917","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1006400-1008000-574877681a39b917","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006344,"character_end":1006755,"quote":".  Prosecution for unauthorised disclosure of information by a public \nservant.— A person who discloses any particulars in contravention of          1[sub-\nsection 1B of section 107 or] section 216 shall commit an offence punishable on \nconviction with a fine 2[of not less than five hundred thousand rupees] or \nimprisonment for a term not exceeding 3[one year], or both. \n \n199.  Prosecution for abetment. — W","quote_sha256":"42a0435164fecd49e8868e1f7bed5e566dce414680a2f160ade3a186f3d60c96","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3dbd142be8136d3745e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006530,"character_end":1006541,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-1006400-1008000-574877681a39b917","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1006400-1008000-574877681a39b917","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006360,"character_end":1006771,"quote":"or unauthorised disclosure of information by a public \nservant.— A person who discloses any particulars in contravention of          1[sub-\nsection 1B of section 107 or] section 216 shall commit an offence punishable on \nconviction with a fine 2[of not less than five hundred thousand rupees] or \nimprisonment for a term not exceeding 3[one year], or both. \n \n199.  Prosecution for abetment. — Where a person 4[","quote_sha256":"e4b6bed3b7c0d1dfe6fdec0cc925b7de282456a2f8faaae33cb9129f1510746c","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e83154956a3040502e0b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"198","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006341,"character_end":1006661,"quote":"198.  Prosecution for unauthorised disclosure of information by a public \nservant.— A person who discloses any particulars in contravention of          1[sub-\nsection 1B of section 107 or] section 216 shall commit an offence punishable on \nconviction with a fine 2[of not less than five hundred thousand rupees] or \nimpr","quote_sha256":"3621dc45e78e9fdfe445989b23e5396a890dcf9bc83882cf9b4e7d2910948116","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-198-1006341","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1010079,"character_end":1010090,"quote":"section 198","quote_sha256":"07a932ef03659e2d7ae9b582dd42e011a49ec1f89018dd9bc80dde7e79fbe29b","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009909,"character_end":1010320,"quote":"as been a Sessions Judge \nand shall, on appointment, have the jurisdiction to try exclusively an offence punishable \nunder this Part other than an offence referred to in section 198.] \n \n7[(1B) The provisions of the Code of Criminal Procedure, 1898 (Act V of \n1898), except those of Chapter XXXVIII, thereof shall apply to the proceedings of \nthe court of a Special Judge and, for the purposes of the said provi","quote_sha256":"9b481caec5de83b214274496930faea4d024e3945e8ed1366166f2060fc5589c","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4c9966bb03b2cc63f21f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"203B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013354,"character_end":1013674,"quote":"4[203B. Power to arrest and prosecute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nth","quote_sha256":"902d85569ddfb6c27803ec255ac888eb1dd5dbd0b7fd4aef49892ea13db07144","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-203b-1013354","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1012210,"character_end":1012222,"quote":"section 203B","quote_sha256":"c950fc126e3594e8b1499ba07fa6868cd8be80f69b795366fda0f0fbf1e19f13","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1012040,"character_end":1012452,"quote":"sulted in non-payment of tax of rupees one hundred and above in case of a filer \nand rupees twenty five million or above in case of non-filer, the procedure provided \nin section 203B shall be applicable.] \n \n1[(3) The Federal Government may, by order in writing, direct the transfer, at \nany stage of the trial, of any case from the court of one Special Judge to the court \nof another Special Judge for disposal,","quote_sha256":"ce6a6a71e6f779e0281c53417bc27b2683bcdea87e3c596f97cda11c64dbc488","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-56d18189e542d129d8f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013536,"character_end":1013547,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013366,"character_end":1013777,"quote":"r to arrest and prosecute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nthe case may be, and the assessing officer records a finding that the taxpayer has \ncommitted the offence","quote_sha256":"27123b5175bcac0ca8cd7868aba12f3c985d549f6976e6ec72e61f952925dc99","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6cffae407d1736dab9af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073278,"character_end":1073598,"quote":"4[214C. Selection for audit by the Board.— (1) The Board may select persons \nor classes of persons for audit of Income Tax affairs through computer ballot which \nmay be random or parametric as the Board may deem fit. \n \n \n5[(1A) Notwithstanding anything contained in this Ordinance or any other \nlaw, for the time being ","quote_sha256":"263c5800f30774398276435cca53148957d1e567c3459a093ab1a4083239d497","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214c-1073278","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013558,"character_end":1013570,"quote":"section 214C","quote_sha256":"35cb11d036dc007aee4ef5218560c5bf6c0c36e363b9c1db01b152c84036bd4d","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013388,"character_end":1013800,"quote":"ute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nthe case may be, and the assessing officer records a finding that the taxpayer has \ncommitted the offence of concealment of inco","quote_sha256":"9a93c3dae809cc3fba9cfd11496b5bb71a0e284ba17d73c4e5e9e8cc9a23930c","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bd918ffd2c00ff74e238","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"121","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608296,"character_end":608616,"quote":"3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investme","quote_sha256":"eeb5f625b91840e92776ec5c34a0f640c39c8046f8aa8fc3b0684174f4c70a67","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-121-608296","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013630,"character_end":1013641,"quote":"section 121","quote_sha256":"7a71072bddd3648e4d59fdf1122a5bf2608cc858dac6b519602065b959c9f67d","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013460,"character_end":1013871,"quote":"a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nthe case may be, and the assessing officer records a finding that the taxpayer has \ncommitted the offence of concealment of income which has resulted in non-\npayment of tax of Rupees one hundred mill","quote_sha256":"b78f772d41314b08b4f8257568979cc27122046946b88a4854765eefc680f164","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-03746b27c55d238891d5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"203B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013354,"character_end":1013674,"quote":"4[203B. Power to arrest and prosecute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nth","quote_sha256":"902d85569ddfb6c27803ec255ac888eb1dd5dbd0b7fd4aef49892ea13db07144","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-203b-1013354","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1015998,"character_end":1016010,"quote":"section 203B","quote_sha256":"c950fc126e3594e8b1499ba07fa6868cd8be80f69b795366fda0f0fbf1e19f13","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1015828,"character_end":1016240,"quote":"nalty \nimposed under this Ordinance. \n \n203C. Procedure to be followed on arrest of a person.— (1) When an officer of \nInland Revenue authorized under sub-section (1) of section 203B in this behalf \narrests a person under section 203B, he shall immediately intimate the fact of the \narrest of that person to the Special Judge who may direct such officer to produce \nthat person at such time and place and on such","quote_sha256":"d3e7b75f334bb2639b24e20623353ee8e6149de2016615bf2b484bc953f5ebd4","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88403762a7d7fa997f82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"203B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1013354,"character_end":1013674,"quote":"4[203B. Power to arrest and prosecute.—(1) Where on the basis of material \nevidence brought on record, as a result of audit conducted by the auditors in terms \nof sub-section (8) of section 177 read with section 214C of this Ordinance, an \nassessment is made or amended under section 121 or 122 of this Ordinance, as \nth","quote_sha256":"902d85569ddfb6c27803ec255ac888eb1dd5dbd0b7fd4aef49892ea13db07144","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-203b-1013354","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1016050,"character_end":1016062,"quote":"section 203B","quote_sha256":"c950fc126e3594e8b1499ba07fa6868cd8be80f69b795366fda0f0fbf1e19f13","reader_fragment":"p-r-2b2ba404-1016000-1017600-a7751cdeb29ae216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1016000-1017600-a7751cdeb29ae216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1015880,"character_end":1016292,"quote":"ure to be followed on arrest of a person.— (1) When an officer of \nInland Revenue authorized under sub-section (1) of section 203B in this behalf \narrests a person under section 203B, he shall immediately intimate the fact of the \narrest of that person to the Special Judge who may direct such officer to produce \nthat person at such time and place and on such date as the Special Judge \nconsiders expedient and ","quote_sha256":"b7187ea81279a29c389a3e5177e69e99629971da3bede6619116f083a9fbc2e3","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-038f78268addae65a021","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029711,"character_end":1029722,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029541,"character_end":1029952,"quote":"th the \nsame matter. \nPART XII \n3[DEFAULT SURCHARGE] \n \n205. 4[Default surcharge]. — (1)  A person who fails to pay – \n \n5[(a)  \nany tax, excluding the advance tax under section 147 and \n6[default surcharge]under this section;] \n \n(b) \nany penalty; or \n \n(c) \nany amount referred to in section 140 or 141,  \n \n                                            \n1 The words “Federal Government” substituted by the Fina","quote_sha256":"6e093e634602cf88359e29fc26238bc84b5bd134ce92d73830d72d7e5ef43ec9","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-246483b800824acac96f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"140","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":729515,"character_end":729835,"quote":"140. Recovery of tax from persons holding money on behalf of a taxpayer.— \n(1)  For the purpose of recovering any tax due by a taxpayer, the Commissioner \nmay, by notice, in writing, require any person – \n \n(a) \nowing or who may owe money to the taxpayer; or \n \n(b) \nholding or who may hold money for, or on account of t","quote_sha256":"2e4a4427b4919b714ccf82fdf1cb40c6f61f5e9fe8f7ac0ef9e1953534cb5d09","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-140-729515","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029827,"character_end":1029838,"quote":"section 140","quote_sha256":"9b90a2b6ec2af0e53c2b6149c90b831859fd3ccf40688fae1ba4c70daccf997e","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029657,"character_end":1030068,"quote":"– \n \n5[(a)  \nany tax, excluding the advance tax under section 147 and \n6[default surcharge]under this section;] \n \n(b) \nany penalty; or \n \n(c) \nany amount referred to in section 140 or 141,  \n \n                                            \n1 The words “Federal Government” substituted by the Finance Act, 2021. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 The words “ADDITIONAL TAX”","quote_sha256":"eb7c81181800e64c76ced5265546d5045e4d64821f2b2583c07e2790d708edf3","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-57e0835f62a17d3f69ed","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030937,"character_end":1030948,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030767,"character_end":1031178,"quote":"ective till 05.06.2010. \n5 Substituted by the Finance Act, 2003. The substituted clause (a) read as follows:  \n“(a)  \nany tax, including any advance payment of tax under section 147;” \n6 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made ","quote_sha256":"dcad95338f7a7d50677a032d28f93f2ea6db90fc46dd7934dcab51ca4871aef1","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-83b6c60ee6a9ca75af9b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"129","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655216,"character_end":655242,"quote":"129. Decision in appeal.— ","quote_sha256":"29881b9581970fe2f3b2eae25c8208dc9b17e94a6e7775d0edcb29c7920155ee","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031865,"character_end":1031876,"quote":"section 129","quote_sha256":"7ce49feeaba7979c31b2a7ac0a1dce950ac68887c74f0516ed729bba205762a8","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031695,"character_end":1032106,"quote":"penalty or other amount was due \nand ending on the date on which it was paid [:] \n \n5[Provided that if the person opts to pay the tax due on the basis of an \norder under section 129 on or before the due date given in the notice under sub-\nsection (2) of section 137 issued in consequence of the said order, and does not \nfile an appeal under section 131, he shall not be liable to pay default surcharge \nfor the","quote_sha256":"68a48378a82280dc3f8fdbdbde1724de76fcdd1e363bb587533894161c949dff","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e52fc3b6682072137efe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031949,"character_end":1031960,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031779,"character_end":1032190,"quote":"5[Provided that if the person opts to pay the tax due on the basis of an \norder under section 129 on or before the due date given in the notice under sub-\nsection (2) of section 137 issued in consequence of the said order, and does not \nfile an appeal under section 131, he shall not be liable to pay default surcharge \nfor the period beginning from the due date of payment in consequence of an \norder appealed ","quote_sha256":"1b561d056f491bbaed15b2a3c61354b1d26f9cea71cbb2686f623a4270e154a5","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-36d0aecbbe9ff3c4a310","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670099,"character_end":670419,"quote":"1[131. Appeal to the Appellate Tribunal. — 2[(1) Where the taxpayer, or the \nCommissioner objects to an order passed by the Commissioner (Appeals), the \ntaxpayer or Commissioner may appeal to the Appellate Tribunal against such order \nwithin thirty days of the receipt of such order:  \n \nProvided that the taxpayer may d","quote_sha256":"38e991e0c790e9e896d5b1d536f7e711f0ebe4a1072d03783ca1f89f8ccdeba2","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-131-670099","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032037,"character_end":1032048,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031867,"character_end":1032278,"quote":"ction 129 on or before the due date given in the notice under sub-\nsection (2) of section 137 issued in consequence of the said order, and does not \nfile an appeal under section 131, he shall not be liable to pay default surcharge \nfor the period beginning from the due date of payment in consequence of an \norder appealed against to the date of payment in consequence of notice under \nsub-section (2) of sectio","quote_sha256":"2969ef111b4b365317b46755756819d942279608cb94e9d98de6bdb07c09a7da","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-84543e6eebbfa3d78a84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032272,"character_end":1032283,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032102,"character_end":1032513,"quote":" the period beginning from the due date of payment in consequence of an \norder appealed against to the date of payment in consequence of notice under \nsub-section (2) of section 137.] \n \n6[(1A) A person who fails to pay advance tax under section 147 shall be liable \nfor 7[default surcharge] at a rate equal to 8[ ] 9[  ]  10[twelve percent or KIBOR plus \nthree percent per annum, whichever is higher] on the am","quote_sha256":"00212353ca8de3586331799afbf43e5306f664b068ac7036967c350d5e7951a9","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6bf0b8a86cbee529beca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032340,"character_end":1032351,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032170,"character_end":1032581,"quote":" an \norder appealed against to the date of payment in consequence of notice under \nsub-section (2) of section 137.] \n \n6[(1A) A person who fails to pay advance tax under section 147 shall be liable \nfor 7[default surcharge] at a rate equal to 8[ ] 9[  ]  10[twelve percent or KIBOR plus \nthree percent per annum, whichever is higher] on the amount of tax unpaid \ncomputed for the period commencing on the date o","quote_sha256":"528926b3e0771963e032449e126a0c1301b73f57a20d0663a49e701d3ac4f603","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3e9aa027a0a70fec4483","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032829,"character_end":1032839,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032659,"character_end":1033069,"quote":"ch the return of income for the \nrelevant tax year was due, whichever is earlier.] \n \n11[(1B) Where, in respect of any tax year, any taxpayer fails to pay tax under \nsub-section 12[(4A), or] (6) of section 147 or the tax so paid is less than 13[ninety] \nper cent of the tax chargeable for the relevant tax year, he shall be liable to pay \n                                            \n1 The words “additional ta","quote_sha256":"e8dfbdb0cb112237aabdb390a895ae0d91f65a6a31c126aded21b5afecdb6147","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-94880240946efd850d0f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032857,"character_end":1032868,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032687,"character_end":1033098,"quote":"the \nrelevant tax year was due, whichever is earlier.] \n \n11[(1B) Where, in respect of any tax year, any taxpayer fails to pay tax under \nsub-section 12[(4A), or] (6) of section 147 or the tax so paid is less than 13[ninety] \nper cent of the tax chargeable for the relevant tax year, he shall be liable to pay \n                                            \n1 The words “additional tax” substituted by the Finance","quote_sha256":"074c7e823187eb7017420d99dc20d261a62a97a01f522b6e6d3eee7ca3c71d4f","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-223162c0ccc1f3a697be","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"160","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854356,"character_end":854401,"quote":"160.  Payment of tax collected or deducted.— ","quote_sha256":"795e1fc42abaad350f234604d728b76b1118368ad26e935e1f0809baddca9abb","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1035770,"character_end":1035781,"quote":"section 160","quote_sha256":"f8ee781904f9fa0416753d2c47bff0a0ab852ac845270412555736563ca745a2","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1035600,"character_end":1036011,"quote":"ter XII or deduct tax as required under Division III of Part \nV of this Chapter or Chapter XII or fails to] pay an amount of tax collected or \ndeducted as required under section 160 on or before the due date for payment \n                                            \n1The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-claus","quote_sha256":"4c0658b5dfea798db547f90ef1f52f5eeec9e4b9893c0f00f3404b856e260558","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-826810159e8e2c1ce2ba","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"129","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655216,"character_end":655242,"quote":"129. Decision in appeal.— ","quote_sha256":"29881b9581970fe2f3b2eae25c8208dc9b17e94a6e7775d0edcb29c7920155ee","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037888,"character_end":1037899,"quote":"section 129","quote_sha256":"7ce49feeaba7979c31b2a7ac0a1dce950ac68887c74f0516ed729bba205762a8","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037718,"character_end":1038129,"quote":" deducted and ending on the date on which it was paid to the \nCommissioner 5[:] \n \n6[Provided that if the person opts to pay the tax due on the  basis of \nan order under section 129 on or before the due date given in the notice \nunder sub-section (2) of section 137 issued in consequence of the said order \nand does not file an appeal under section 131, he shall not be liable to pay \ndefault surcharge for the ","quote_sha256":"492bf36418978933e9f999d4c1e665023e26e651ec93b4b1cd0113f7d9b77c08","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4e47be2030627df2b280","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718089,"character_end":718125,"quote":"137.  Due date for payment of tax.— ","quote_sha256":"226a553459b5a08b0a258294adb51268d20687399278a681db0875b9f9608f31","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037972,"character_end":1037983,"quote":"section 137","quote_sha256":"cf34348089b78aabf4e4c6231d7385747213db5356ae47c69532e3002eebf308","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037802,"character_end":1038213,"quote":"[Provided that if the person opts to pay the tax due on the  basis of \nan order under section 129 on or before the due date given in the notice \nunder sub-section (2) of section 137 issued in consequence of the said order \nand does not file an appeal under section 131, he shall not be liable to pay \ndefault surcharge for the period beginning from the date of order under \nsection 161 to the date of payment.] ","quote_sha256":"184cce7fdb058ad7730fbe386007b62a9513159bab6580ea4837aa9c92324e10","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-10220544dcefca83227e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670099,"character_end":670419,"quote":"1[131. Appeal to the Appellate Tribunal. — 2[(1) Where the taxpayer, or the \nCommissioner objects to an order passed by the Commissioner (Appeals), the \ntaxpayer or Commissioner may appeal to the Appellate Tribunal against such order \nwithin thirty days of the receipt of such order:  \n \nProvided that the taxpayer may d","quote_sha256":"38e991e0c790e9e896d5b1d536f7e711f0ebe4a1072d03783ca1f89f8ccdeba2","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-131-670099","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038059,"character_end":1038070,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037889,"character_end":1038300,"quote":"ection 129 on or before the due date given in the notice \nunder sub-section (2) of section 137 issued in consequence of the said order \nand does not file an appeal under section 131, he shall not be liable to pay \ndefault surcharge for the period beginning from the date of order under \nsection 161 to the date of payment.] \n \n7[   ] \n \n \n(5) \nThe Commissioner shall make an assessment of any 8[default \nsurchar","quote_sha256":"1e3c32c9e72de018188c9c42548dde4618f6b4f8551a130320e73f10a32ae40b","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-32c497c1188811fcd143","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"161","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854801,"character_end":854850,"quote":"161.  Failure to pay tax collected or deducted.— ","quote_sha256":"2866a12496ec5123fe451ce50df37da58b25abee619a2c17dfe8521bcd37d420","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038176,"character_end":1038187,"quote":"section 161","quote_sha256":"1ba8220001c19d1d6f76e49ab2397c20b383b37135ce2aebb22907e08c013002","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038006,"character_end":1038417,"quote":"of the said order \nand does not file an appeal under section 131, he shall not be liable to pay \ndefault surcharge for the period beginning from the date of order under \nsection 161 to the date of payment.] \n \n7[   ] \n \n \n(5) \nThe Commissioner shall make an assessment of any 8[default \nsurcharge]imposed under this Part in accordance with the provisions of Part II of \nthis Chapter as if the 9[default surcharg","quote_sha256":"ad3346e86e376a717ac64752d1d32a154d3d9009f8927480e25bef226188280f","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e018cc1a4bdb1e346887","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1041270,"character_end":1041281,"quote":"section 205","quote_sha256":"53d15b3b6d3c275b8e62ad9798df0d68e5e57101b00df6dc3cf363c247738f8e","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1041100,"character_end":1041511,"quote":"x \nor penalty.— Where, in consequence of any order made under this Ordinance, \nthe amount of tax or penalty in respect of which 4[default surcharge] is chargeable \nunder section 205 is reduced, the 5[default surcharge], if any, levied under the \naforesaid section shall be reduced accordingly.] \nPART XIII \nCIRCULARS \n \n206.  Circulars. —(1) To achieve consistency in the administration of this \nOrdinance and t","quote_sha256":"251714714942349e8ccc4a1e536004abb568afb65c41fab8046904dad95ebec5","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4f47e480a91410fea0f6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045576,"character_end":1045587,"quote":"Section 207","quote_sha256":"d7884cb22d5e7eda1c0120e61f7a7de158bb59dfb5c8efb1e5a92fc073a969fb","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045406,"character_end":1045817,"quote":" shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ord","quote_sha256":"95d430600afbb1479c9546494635f3fa1fa6bb3e9ec2470a4e87833f160e2b74","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8f640d057e06453c2cc6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045951,"character_end":1045962,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045781,"character_end":1046192,"quote":"made through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted section 207 \nread as follows: \n“207. Income tax authorities.- (1) There shall be the following income tax authorities for the purposes \nof this Ordinance and rules made thereunder,  namely:- \n(a)  \nBoard; \n(b)  \nChief Commissioner Inland Rev","quote_sha256":"03f105b9df8d322ae3613c7118e15dc31026043cd8fe1f08b0ada663fddcbb6c","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4dce28169c3434dabe63","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"222","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103134,"character_end":1103165,"quote":"222.  Appointment of expert. — ","quote_sha256":"8d9070983825104e9737882659c8f102edcbcc1d249e102bf3796b2aae6bc516","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1047970,"character_end":1047981,"quote":"section 222","quote_sha256":"2e7705b2afa3eb1d53616350d2dd37ac606f7979241183f2e8ffeeefc6a0bd89","reader_fragment":"p-r-2b2ba404-1046400-1048000-ba7a53682f12325a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1046400-1048000-ba7a53682f12325a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1047800,"character_end":1048211,"quote":"icer Inland Revenue; \nAssistant Director Audit.] \nSuperintendent Inland Revenue; \nInspector Inland Revenue; 3[  ] \nAuditor Inland Revenue; 4[and \nauditor appointed under section 222.] \n \n(2) \nThe Board shall examine, supervise and oversee the general \nadministration of this Ordinance. \n \n \n5[(3) The income tax authorities specified in sub-section (1) except in \nclause (a) shall be subordinate to the Board.] ","quote_sha256":"cfcb66619775f90e967d991fe8b21f157e6942949ae90f736e32a4609d719d73","reader_fragment":"p-r-2b2ba404-1046400-1048000-ba7a53682f12325a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1046400-1048000-ba7a53682f12325a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ff1981b6811895395f37","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"208","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050290,"character_end":1050610,"quote":"5[208.  Appointment of income tax authorities.— 6[(1) The Board may appoint as \nmany Chief Commissioners Inland Revenue, Commissioners Inland Revenue, \nCommissioners Inland Revenue (Appeals), Additional Commissioners Inland Revenue, \nDeputy Commissioners Inland Revenue, Assistant Commissioners Inland Revenue, \nInland R","quote_sha256":"8641c6ea26f62d55944f4d52d09b46620e56d488e934e836ab36ab9b82c2ddad","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-208-1050290","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051166,"character_end":1051177,"quote":"section 208","quote_sha256":"71dcc828bbba99125509727295804833dcfb0b863464e34ed4c3f9ffd594b6a6","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050996,"character_end":1051407,"quote":"7. \n2Inserted by Finance Act, 2017. \n3Inserted by Finance Act, 2017. \n4Inserted by Finance Act, 2017. \n5Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: \n“208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administration \nof this Ordinance.” \n6Sub-section (1) substituted by the Finance Act, 2010.  The substituted provision has","quote_sha256":"68e9a519ff27cc2f25481be0571d86ab2b51ec5e428afeb57654fd1161bc5487","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ba238af8866da7233af8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"209","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1052602,"character_end":1052922,"quote":"2[209. Jurisdiction of income tax authorities. — 3[(1) Subject to this Ordinance, \nthe 4[Chief Commissioners], the Commissioners and the Commissioners (Appeals) \nshall perform all or such functions and exercise all or such powers under this \nOrdinance as may be assigned to them in respect of such persons or classes of ","quote_sha256":"754e3952487d72cac9a7f99e3b593dc7e680f605a0c9bf9c93d83ee52d7c1439","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-209-1052602","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053280,"character_end":1053291,"quote":"Section 209","quote_sha256":"639f21cd54f6e00f4ad3d370a932321c0544145b430eeae44e3e5e3a7b339962","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053110,"character_end":1053521,"quote":"ons from one \nCommissioner to another.] \n \n \n                                            \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 Section 209 substituted by the Finance Act, 2002. The substituted section 209 read as follows: \n“209. Appointment of Regional Commissioners of Income Tax and Commissioners of Income Tax.- \n(1)  The Central Board of Revenue may appoint as man","quote_sha256":"f4d5bb50e7457fde7fbaba1eb89ad81d07de96a063428de2ab5f09d3db65ecb0","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1feb18b2ac70ffda79c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"209","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1052602,"character_end":1052922,"quote":"2[209. Jurisdiction of income tax authorities. — 3[(1) Subject to this Ordinance, \nthe 4[Chief Commissioners], the Commissioners and the Commissioners (Appeals) \nshall perform all or such functions and exercise all or such powers under this \nOrdinance as may be assigned to them in respect of such persons or classes of ","quote_sha256":"754e3952487d72cac9a7f99e3b593dc7e680f605a0c9bf9c93d83ee52d7c1439","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-209-1052602","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053346,"character_end":1053357,"quote":"section 209","quote_sha256":"d4013c598e3e687b7267906ab9f0fc46c22e01de4f870e5493ffe4ee9d7e015a","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053176,"character_end":1053587,"quote":"                       \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 Section 209 substituted by the Finance Act, 2002. The substituted section 209 read as follows: \n“209. Appointment of Regional Commissioners of Income Tax and Commissioners of Income Tax.- \n(1)  The Central Board of Revenue may appoint as many Regional Commissioners of Income Tax and \nCommissioners of Incom","quote_sha256":"e1ae71d4341d5f553541a2dad9a85d760baa9727057d83ce4c37c6b96ea16096","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5b812db1bf910ddb9c8b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061517,"character_end":1061528,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061347,"character_end":1061758,"quote":"this Ordinance, other than the power of delegation. \n \n4[(1A) The Commissioner shall not delegate the powers of amendment of \nassessment contained in sub-section (5A) of section 122 5[ and amendment of an \norder of recovery under sub-section (3) of section 161]   to 6[an officer of Inland \nRevenue below the rank of Additional Commissioner Inland Revenue.] \n \n7[(1B) The Commissioner may, by an order in writin","quote_sha256":"851850afcc9e548b2be7d0ff39f119676bafcd375a534390a234e3362ef3e7d6","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b027b8c41f8d290e3143","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"161","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854801,"character_end":854850,"quote":"161.  Failure to pay tax collected or deducted.— ","quote_sha256":"2866a12496ec5123fe451ce50df37da58b25abee619a2c17dfe8521bcd37d420","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061596,"character_end":1061607,"quote":"section 161","quote_sha256":"1ba8220001c19d1d6f76e49ab2397c20b383b37135ce2aebb22907e08c013002","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061426,"character_end":1061837,"quote":"shall not delegate the powers of amendment of \nassessment contained in sub-section (5A) of section 122 5[ and amendment of an \norder of recovery under sub-section (3) of section 161]   to 6[an officer of Inland \nRevenue below the rank of Additional Commissioner Inland Revenue.] \n \n7[(1B) The Commissioner may, by an order in writing, delegate to a special \naudit panel appointed under sub-section (11) of secti","quote_sha256":"d2c025e7986c8dccaa3d9961455db40f6fb380e2679532d42b135f2c66187bef","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3da20930186ed94d383d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061832,"character_end":1061843,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061662,"character_end":1062073,"quote":"f Additional Commissioner Inland Revenue.] \n \n7[(1B) The Commissioner may, by an order in writing, delegate to a special \naudit panel appointed under sub-section (11) of section 177, or to a firm of \nchartered accountants or a firm of cost and management accountants appointed \n                                            \n1Substituted by the Finance Act, 2002. The substituted section 210 read as follows: \n“21","quote_sha256":"62214f423c37b90d144882ca909010a36503906abe97ce4924beff7a3c17ed7f","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0d715360d295c816750b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"210","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061073,"character_end":1061393,"quote":"1[210. Delegation. —(1) The Commissioner 2[subject to sub-section (1A),] may, \nby an order in writing, delegate to any 3[Officer of Inland Revenue, subordinate to \nthe Commissioner] all or any of the powers or functions conferred upon or assigned \nto the Commissioner under this Ordinance, other than the power of delega","quote_sha256":"7a0214bdd0f8190f2a3bd4b48a7588b513c8b110cbf4a10b60ac139f065808ab","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-210-1061073","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1062040,"character_end":1062051,"quote":"section 210","quote_sha256":"e9ac96bccdf2e6059a622a267ac00cba55309026ac79c8d7f21c7b18f1afa7a2","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061870,"character_end":1062281,"quote":"d accountants or a firm of cost and management accountants appointed \n                                            \n1Substituted by the Finance Act, 2002. The substituted section 210 read as follows: \n“210.  Jurisdiction of Regional Commissioners of Income Tax and Commissioners of Income Tax.- (1)  \nSubject to this Ordinance, the Regional Commissioners of Income Tax and the Commissioners of Income Tax shall \n","quote_sha256":"7339dd1b2b168acf60dc95e269a64e9865f791343d68e4ea9399892347b14ff3","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-42656d3232a801238dbe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065262,"character_end":1065273,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065092,"character_end":1065278,"quote":" firm of chartered accountants or a \nfirm of Cost and Management Accountants]appointed  by the Board or the Commissioner to \nconduct the audit of persons for audit under section 177.” \n ","quote_sha256":"4dcc910d2637a4d64449046010006bf5b81d5c89e631a034e61d6786d71abfc6","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c81e08e52f399650b838","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065419,"character_end":1065431,"quote":"section \n177","quote_sha256":"fc21e0cc61e0fb42a06b904fa0a05c1f228abe56343928c7d566c5d0b0b8ffd1","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065280,"character_end":1065661,"quote":"\f\nChapter XI – Administration______________________________ \n \n424 \n \nby the Board or the Commissioner to conduct an audit of person under section \n177, all or any of the powers or functions to conduct an audit under this Ordinance.] \n \n \n(2)  \nAn order under sub-section (1) may be in respect of all or any of the \npersons, classes of persons or areas falling in the jurisdiction ","quote_sha256":"47d663537f2ef7cbd6824bd7f4cc756b702e524a67d1978e44f48dd75e12dcc0","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-79b5701204b63ce444b9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"210","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061073,"character_end":1061393,"quote":"1[210. Delegation. —(1) The Commissioner 2[subject to sub-section (1A),] may, \nby an order in writing, delegate to any 3[Officer of Inland Revenue, subordinate to \nthe Commissioner] all or any of the powers or functions conferred upon or assigned \nto the Commissioner under this Ordinance, other than the power of delega","quote_sha256":"7a0214bdd0f8190f2a3bd4b48a7588b513c8b110cbf4a10b60ac139f065808ab","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-210-1061073","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065878,"character_end":1065889,"quote":"section 210","quote_sha256":"e9ac96bccdf2e6059a622a267ac00cba55309026ac79c8d7f21c7b18f1afa7a2","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065708,"character_end":1066119,"quote":"r shall have the power to cancel, modify, alter or \namend an order under sub-section (1). \n \n1[211. Power or function exercised. —(1) Where, by virtue of an order under \nsection 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed \nunder sub-section (11) of section 177] ] exercises a power or performs a function \nof the Commissioner, such power or function shall be treated as having ","quote_sha256":"7a2ad24af5b6093d1b59d86511b852f69da8edd0e72e864f032d5dc45caa7e93","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-25d240387e445136273b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065991,"character_end":1066002,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065821,"character_end":1066232,"quote":"tion exercised. —(1) Where, by virtue of an order under \nsection 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed \nunder sub-section (11) of section 177] ] exercises a power or performs a function \nof the Commissioner, such power or function shall be treated as having been \nexercised or performed by the Commissioner. \n \n \n(2)  \nThe exercise of a power, or the performance of a fun","quote_sha256":"1308ca638ef4bdfe9dc6cc900159900ac7a8332b09997b5ba2503f3a9063bcd5","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-af9fa706e0bde9bc361a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"211","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065801,"character_end":1066121,"quote":"1[211. Power or function exercised. —(1) Where, by virtue of an order under \nsection 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed \nunder sub-section (11) of section 177] ] exercises a power or performs a function \nof the Commissioner, such power or function shall be treated as having be","quote_sha256":"69dae9c571908f8e5f2f4bbfb23c400f26bae516437821dcb2a525de011a4722","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-211-1065801","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1066977,"character_end":1066988,"quote":"section 211","quote_sha256":"2a090e1137350836a2abcc6c6c325d04ed38c4702ce8f189d3b61e72c8a8426f","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1066807,"character_end":1067218,"quote":"equired from the 9[Board] under any \nprovision of this Ordinance.] \n \n                                            \n1Substituted by the Finance Act, 2002. The substituted section 211 read as follows: \n“211.  Delegation.- The Commissioner may delegate to any taxation officer any duty, power, or \nfunction conferred or imposed on the Commissioner under this Ordinance, other than the power of \ndelegation under th","quote_sha256":"101e652b7e19c7cbae8a8217dbedeefc377158d886158955041b29c9e80a69d9","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-05ed0bd0485433a6d8ff","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"212","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1066599,"character_end":1066919,"quote":"6[212.  Authority of approval.— The 7[Board] may, by a general or special order, \nauthorise the 8[Chief Commissioner Inland Revenue] or the Commissioner to grant \napproval in any case where such approval is required from the 9[Board] under any \nprovision of this Ordinance.] \n \n                                          ","quote_sha256":"0d168c0627c5d31157187e9cab2bde43d3062465027c3d6fed58f8045558e83d","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-212-1066599","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067822,"character_end":1067833,"quote":"section 212","quote_sha256":"c225f1c91096b10427c01c7d0bfd04bbdeb84520c2c675abb336663623dc6a23","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067652,"character_end":1068063,"quote":"ords “a taxation officer” substituted by Finance (amendment) ordinance, 2009. \n5 Added by the Finance Act, 2012. \n6 Substituted by the Finance Act, 2002. The substituted section 212 read as follows: \n“212.  Authority of approval.- The Central Board of Revenue may, by general or special order, in writing, \nauthorise the Regional Commissioner or the Commissioner to grant approval in any case where such \napprov","quote_sha256":"f0f9e6cf4c62e9ac785672bfba484f69c9a1f52a93af5c523bf40f863cda05b1","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5683c34ce46ed6fa0ee4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069899,"character_end":1069910,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069729,"character_end":1070140,"quote":"r the purpose of this section, the expression “any  act or \nthing is to be done” includes any act or thing to be done by the taxpayer or by the \nauthorities specified in section 207.] \n \nProvided that the Board may, by notification in the official Gazette, and \nsubject to such limitations or conditions as may be specified therein, empower \n                                            \n1 Substituted by the Fin","quote_sha256":"8354e8a4b203894c5266267e8f0bc40d800190e345e2d4b512a4d5e1da17e0d9","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-06d0ff64451fff9e78b5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"213","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068454,"character_end":1068756,"quote":"1[213. Guidance to income tax authorities.— In the course of any proceedings \nunder this Ordinance, the Commissioner or any taxation officer may be assisted, \nguided or instructed by any income tax authority to whom he is subordinate or any \nother person authorised in this behalf by the 2[Board].] \n \n","quote_sha256":"0ed88269b19afbdd9a1f4b9b590c3978bca981f260c208a5f74651b3a19e73d3","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-213-1068454","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070172,"character_end":1070183,"quote":"section 213","quote_sha256":"bea9f8310bc414167dda9e78b7bf48ec056d065d3c148fbdb9ef2b8fa49cc64a","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070002,"character_end":1070413,"quote":"such limitations or conditions as may be specified therein, empower \n                                            \n1 Substituted by the Finance Act, 2002. The substituted section 213 read as follows: \n“213.  Exercise of jurisdiction by successor.- Where, in respect of any proceedings under this \nOrdinance, an income tax authority is succeeded by another, the succeeding authority may continue \nthe proceedings ","quote_sha256":"0aa2f44bf28bbd20055574b9066c9c48be53759e5c65cc5e56871e0866cbbf31","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0be8c32c6007a0f6e948","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068756,"character_end":1069076,"quote":"3[214. Income tax authorities to follow orders of the 4[Board]. —(1) Subject to \nsub-section (2), all income tax authorities and other persons employed in the \nexecution of this Ordinance shall observe and follow the orders, instructions and \ndirections issued by the 5[Board]. \n \n(2)  \nNo orders, instructions or direct","quote_sha256":"1e3f17b424e68bf744dc7954a2c145f935c33b2c25cee19b27b2299a9dde430d","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214-1068756","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070563,"character_end":1070574,"quote":"Section 214","quote_sha256":"2b87ba2c4382ea327f8dbe0b20f4e8a78b8099f85cca978737d5ca0ae8f58d02","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070393,"character_end":1070804,"quote":"ue \nthe proceedings from the stage at which it was left by that authority’s predecessor.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Section 214 substituted by the Finance Act, 2002. The substituted section 214 read as follows: \n“214. Guidance to Commissioner or taxation officer.- In the course of any proceedings under this \nOrdinance, the Commissioner or any taxation off","quote_sha256":"6c9ce53ee58afc2d7a4771b0d2ec162a72c87d3da30a3d812296c554bb068342","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-671d7c97736e99418f1d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068756,"character_end":1069076,"quote":"3[214. Income tax authorities to follow orders of the 4[Board]. —(1) Subject to \nsub-section (2), all income tax authorities and other persons employed in the \nexecution of this Ordinance shall observe and follow the orders, instructions and \ndirections issued by the 5[Board]. \n \n(2)  \nNo orders, instructions or direct","quote_sha256":"1e3f17b424e68bf744dc7954a2c145f935c33b2c25cee19b27b2299a9dde430d","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214-1068756","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070629,"character_end":1070640,"quote":"section 214","quote_sha256":"484ef1aa8b5c0a219353a57607738053845dfbf3dadf6a0c224f94fbdd6bc812","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070459,"character_end":1070870,"quote":"thority’s predecessor.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Section 214 substituted by the Finance Act, 2002. The substituted section 214 read as follows: \n“214. Guidance to Commissioner or taxation officer.- In the course of any proceedings under this \nOrdinance, the Commissioner or any taxation officer with delegated power under section 211 may \nbe assisted, guid","quote_sha256":"fd91a3ef79bd2dbc43871d3aafe94f0d9380f1ff58fe29e0c3d3109087d75c69","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-928084af1210b015e105","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"211","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1065801,"character_end":1066121,"quote":"1[211. Power or function exercised. —(1) Where, by virtue of an order under \nsection 210, a 2[an officer of Inland Revenue 3[or by a special audit panel appointed \nunder sub-section (11) of section 177] ] exercises a power or performs a function \nof the Commissioner, such power or function shall be treated as having be","quote_sha256":"69dae9c571908f8e5f2f4bbfb23c400f26bae516437821dcb2a525de011a4722","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-211-1065801","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070836,"character_end":1070847,"quote":"section 211","quote_sha256":"2a090e1137350836a2abcc6c6c325d04ed38c4702ce8f189d3b61e72c8a8426f","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070666,"character_end":1071077,"quote":"uidance to Commissioner or taxation officer.- In the course of any proceedings under this \nOrdinance, the Commissioner or any taxation officer with delegated power under section 211 may \nbe assisted, guided or instructed by any income tax authority to whom he is subordinate or any other \nperson authorised in this behalf by the Central Board of Revenue.” \n4 The words “Central Board of Revenue” substituted by ","quote_sha256":"6d5c11461b4843a8f38229ba9b26518c24930a8a15a422d5d7f8647c1343a76e","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-147341474fd7f1ae0d93","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074185,"character_end":1074196,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074015,"character_end":1074426,"quote":"ion______________________________ \n \n427 \n \n \n \n(2)  \nAudit of Income Tax affairs of persons selected under sub-section (1) \nshall be conducted as per procedure given in section 177 and all the provisions of \nthe Ordinance, except the first proviso to sub-section (1) of section 177, shall apply \naccordingly. \n \n \n(3)  \nFor the removal of doubt it is hereby declared that Board shall be \ndeemed always to have ","quote_sha256":"76d053f0d2fb30fe5b5a44794af4314cde6a15f29940d7f1089e324e865b195d","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f89fa620b40175690540","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074286,"character_end":1074297,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074116,"character_end":1074527,"quote":" under sub-section (1) \nshall be conducted as per procedure given in section 177 and all the provisions of \nthe Ordinance, except the first proviso to sub-section (1) of section 177, shall apply \naccordingly. \n \n \n(3)  \nFor the removal of doubt it is hereby declared that Board shall be \ndeemed always to have had the power to select any persons or classes of persons \nfor audit of Income Tax affairs.] \n \n1[Exp","quote_sha256":"f42cc3b48df9ec992795ca8118ff98d0893abf9510d3063762ed1f61a0332e01","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1d8e668dc13895672d84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074622,"character_end":1074633,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074452,"character_end":1074863,"quote":"y persons or classes of persons \nfor audit of Income Tax affairs.] \n \n1[Explanation.— For the removal of doubt, it is declared that the \npowers of the Commissioner under section 177 are independent of \nthe powers of the Board under this section and nothing contained in \nthis section restricts the powers of the Commissioner to call for the \nrecord or documents including books of accounts of a taxpayer for \nau","quote_sha256":"32ba7998f7fb4b5ce55b26332a422860eb6a8338d7e609bf25422fca8332a79f","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-52310b4e07340f08e05d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074894,"character_end":1074905,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074724,"character_end":1075135,"quote":"his section restricts the powers of the Commissioner to call for the \nrecord or documents including books of accounts of a taxpayer for \naudit and to conduct audit under section 177.] \n \n2[ ] 3[ ] \n4[214E. Closure of audit.─ 5[(1)] Notwithstanding the omission of section 214D, \naudit of income tax affairs of a taxpayer under sub-section (2) of section 214D \nshall be deemed to have been concluded, if ─ \n(i) \n","quote_sha256":"4338dbfd35afd1746d92173d0955514d1bcb2da647805ee2cde45612d6a6557b","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-713dbe73d34a9d41a1e2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074988,"character_end":1075000,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074818,"character_end":1075230,"quote":"uding books of accounts of a taxpayer for \naudit and to conduct audit under section 177.] \n \n2[ ] 3[ ] \n4[214E. Closure of audit.─ 5[(1)] Notwithstanding the omission of section 214D, \naudit of income tax affairs of a taxpayer under sub-section (2) of section 214D \nshall be deemed to have been concluded, if ─ \n(i) \ntaxpayer has been selected for audit under sub-section (1) of the \nomitted section 214D; \n(ii) ","quote_sha256":"9451cf30be6499587730b3befc3b8fae504370a771eb9b76a0e550c6fd2ab1bf","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3dc0ffa93cfd779f5178","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075070,"character_end":1075082,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1074900,"character_end":1075312,"quote":"n 177.] \n \n2[ ] 3[ ] \n4[214E. Closure of audit.─ 5[(1)] Notwithstanding the omission of section 214D, \naudit of income tax affairs of a taxpayer under sub-section (2) of section 214D \nshall be deemed to have been concluded, if ─ \n(i) \ntaxpayer has been selected for audit under sub-section (1) of the \nomitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                  ","quote_sha256":"b5064662ec388f94969f3232701094f51e4d9f19103a5af0946d36027cb5d5d8","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dae6be49b87d6f32e66f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075210,"character_end":1075222,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075040,"character_end":1075452,"quote":"ayer under sub-section (2) of section 214D \nshall be deemed to have been concluded, if ─ \n(i) \ntaxpayer has been selected for audit under sub-section (1) of the \nomitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2","quote_sha256":"6fb66374f9687d34e4aac272aa446b9f7b7ac213ed4bb03669dcaad7164afd33","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df86ab3bd1ab0e10645b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075244,"character_end":1075255,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075074,"character_end":1075485,"quote":"ion 214D \nshall be deemed to have been concluded, if ─ \n(i) \ntaxpayer has been selected for audit under sub-section (1) of the \nomitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is ","quote_sha256":"ed4585be1f15ed5fe1e78c067154f7082e92e250ec346fe1296538b97c6e9efe","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-08ec67cf9c4e5e47ff7c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075360,"character_end":1075372,"quote":"Section 214D","quote_sha256":"471a3f4a5f3cf5619d72e60ac87e436daf17481b44e31788f99a6da6550f822a","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075190,"character_end":1075602,"quote":"(1) of the \nomitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is read as follows:“214D. Automatic \nselection for audit.—(1) A person shall be automatically selected for audit of its ","quote_sha256":"5eb51e0cc74c76708c5d5b5c07700ff081adf577a1f8612bcb48bbf917369de8","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f06584c74836fd8248d6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075469,"character_end":1075481,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075299,"character_end":1075711,"quote":"                       \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is read as follows:“214D. Automatic \nselection for audit.—(1) A person shall be automatically selected for audit of its income tax affairs for a tax year, if— \nthe return is not filed within the date it is required to be filed as","quote_sha256":"809ce6e14f8e72c42fb39de92ee9ac7cc62b7cabb063ef8de4447fcc2bea2e7a","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f8255967232366b426ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075725,"character_end":1075736,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075555,"character_end":1075966,"quote":"all be automatically selected for audit of its income tax affairs for a tax year, if— \nthe return is not filed within the date it is required to be filed as specified in section 118, or, as the case may be, not filed within \nthe time extended by the Board under section 214A or further extended for a period not exceeding thirty days by the Commissioner under \nsection 119; or the tax payable under sub-section ","quote_sha256":"ca79fbe7b257e696830431703b08b4c42dd235494d29e78f2d5de93db76c1970","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3dbd83f310cfb044a860","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069231,"character_end":1069551,"quote":"7[214A. Condonation of time limit.— Where any time or period has been \nspecified under any of the provisions of the Ordinance or rules made there-under \nwithin which any application is to be made or any act or thing is to be done, the \nBoard may, 8[at any time before or after the expiry of such time or period,] in any ","quote_sha256":"e142b698ff81293631faabd5fdfbc6c8b3ca9a822bd660b6dabafe8624e11dbc","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214a-1069231","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075817,"character_end":1075829,"quote":"section 214A","quote_sha256":"fc427aceabbccde3ffa5945a5a697e579a9724a9ddc0118d614fc80c2672b2d5","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075647,"character_end":1076059,"quote":"eturn is not filed within the date it is required to be filed as specified in section 118, or, as the case may be, not filed within \nthe time extended by the Board under section 214A or further extended for a period not exceeding thirty days by the Commissioner under \nsection 119; or the tax payable under sub-section (1) of section 137has not been paid. \n(2) Audit of income tax affairs of persons automaticall","quote_sha256":"033c9971242be97b190fb62d951f0b5ca6127231b61c4d9c8cd874b4a9f43f66","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b85134a3c79f6e4bf522","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075916,"character_end":1075927,"quote":"section 119","quote_sha256":"cd72639d01d84ee0f985fb1013a6e2c499b3de9232e704167478fdf0fb9bcab4","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075746,"character_end":1076157,"quote":"he case may be, not filed within \nthe time extended by the Board under section 214A or further extended for a period not exceeding thirty days by the Commissioner under \nsection 119; or the tax payable under sub-section (1) of section 137has not been paid. \n(2) Audit of income tax affairs of persons automatically selected under sub-section (1) shall be conducted as per procedure \ngiven in section 177 and all","quote_sha256":"5e991a8370935fff2dcca0c3f78c02efb555f2c32406112c67c45ae0c6afc423","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-707ff629449a7adbf8b0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"137H","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075973,"character_end":1075985,"quote":"section 137h","quote_sha256":"1dc2ed82c48c369da25fbde71f58e8c5734d6d0ff659338c3a0036a52d99de23","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075803,"character_end":1076215,"quote":"e Board under section 214A or further extended for a period not exceeding thirty days by the Commissioner under \nsection 119; or the tax payable under sub-section (1) of section 137has not been paid. \n(2) Audit of income tax affairs of persons automatically selected under sub-section (1) shall be conducted as per procedure \ngiven in section 177 and all the provisions of this Ordinance shall apply accordingly:","quote_sha256":"68d4c5d20779874513a84978c351536fc5c4d7c0d5c20b718c0159b83a5a58ad","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-479daed2c3a261712750","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1076138,"character_end":1076149,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075968,"character_end":1076379,"quote":") of section 137has not been paid. \n(2) Audit of income tax affairs of persons automatically selected under sub-section (1) shall be conducted as per procedure \ngiven in section 177 and all the provisions of this Ordinance shall apply accordingly: \nProvided that audit proceedings shall only be initiated after the expiry of ninety days from the date as mentioned in sub-section \n(1). \n(3) Subject to section 18","quote_sha256":"5cb894626a685f2114d897e6abac2733b22c3ed40a81ef767eaa302bfd4ab567","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-546cddfc7a5efbd5ed92","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1076369,"character_end":1076380,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1076199,"character_end":1076610,"quote":"ply accordingly: \nProvided that audit proceedings shall only be initiated after the expiry of ninety days from the date as mentioned in sub-section \n(1). \n(3) Subject to section 182, 205 and 214C, sub-section (1) shall not apply if the person files the return within ninety days from \nthe date as mentioned in sub-section (1) and— \ntwenty-five percent higher tax, than the tax paid during immediately preceding ","quote_sha256":"4441d200bbf954dc54bfbe8ee46deafd38d03ba422bcc88178e23bf8932e77ea","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-19ba27fcda37e2a0d0b9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078326,"character_end":1078337,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078156,"character_end":1078567,"quote":" the basis of taxable income and where no tax is \npayable 2% of the turnover and where no turnover is declared penalty \nunder entry at Serial No. 1 of sub-section (1) of section 182 has been \npaid voluntarily: \nProvided  that the condition of revision, 25% higher tax or 2% \nof the turnover shall not apply, if the taxable income of the taxpayer \nincludes only salary income or income subject to final taxation ","quote_sha256":"18f9d065bbaf3030432f11064550a1fe9e0d7f2f0f1cb1cc37a01ce5c71228d4","reader_fragment":"p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-47306bb1899bfa846aee","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078593,"character_end":1078604,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078423,"character_end":1078834,"quote":" or 2% \nof the turnover shall not apply, if the taxable income of the taxpayer \nincludes only salary income or income subject to final taxation under \nsub-section (1) of section 169 or subject to taxation under section 5, \n5AA, 6, 7, 7A or 7B. \nExplanation.— For the removal of doubt it is clarified that only \naudit initiated as a result of automatic selection under the omitted \nsection 214D shall stand abate","quote_sha256":"cad03519feaf3e580ebd360e51a5e3b1c2cda11ef7f7840eb10a9756d335b991","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c29f86bbb48c1939b5b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078634,"character_end":1078643,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078464,"character_end":1078873,"quote":"if the taxable income of the taxpayer \nincludes only salary income or income subject to final taxation under \nsub-section (1) of section 169 or subject to taxation under section 5, \n5AA, 6, 7, 7A or 7B. \nExplanation.— For the removal of doubt it is clarified that only \naudit initiated as a result of automatic selection under the omitted \nsection 214D shall stand abated under this section and audit initiate","quote_sha256":"05c05c0a69ed4ebec77d19e2e7e9d2e49237714fb0211b49bc64885b5c656e43","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-80d0e3ad5e0cda839be8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078804,"character_end":1078816,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078634,"character_end":1079046,"quote":"section 5, \n5AA, 6, 7, 7A or 7B. \nExplanation.— For the removal of doubt it is clarified that only \naudit initiated as a result of automatic selection under the omitted \nsection 214D shall stand abated under this section and audit initiated \nor to be initiated on the basis of definite information or otherwise as \nper provisions of section 177 or 214C shall be conducted \nindependently.”] \n \n \n1[(2) Notwithstan","quote_sha256":"39275e09f60c2f30fa8934a2acc79fc044b7aeae76389581fbdd75b107498a46","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c9c0d9aac2e95d85b75b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078967,"character_end":1078978,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1078797,"character_end":1079208,"quote":"itted \nsection 214D shall stand abated under this section and audit initiated \nor to be initiated on the basis of definite information or otherwise as \nper provisions of section 177 or 214C shall be conducted \nindependently.”] \n \n \n1[(2) Notwithstanding anything contained in sub-section (1), the Board may \nprescribe procedure for conclusion of audit of income tax affairs of a person \nautomatically selected f","quote_sha256":"35659dffc8f5f9c8d1e73fde1f222ec76a049f039e8b4ecba101efef9d496775","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8889939f5d06e2972335","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079231,"character_end":1079243,"quote":"section 214D","quote_sha256":"1c79d5279ee60a2379fa5b0b62b1bc1e55f373981167cf688038651044230fba","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079061,"character_end":1079473,"quote":"ontained in sub-section (1), the Board may \nprescribe procedure for conclusion of audit of income tax affairs of a person \nautomatically selected for audit under omitted section 214D. \n \n \n(3) \nThe prescribed procedure under sub-section (2) may include \nacceptance of declared income of a taxpayer for a tax year subject to conditions \nspecified therein.]   \n \n \n2[215.  Furnishing of returns, documents etc. —(1","quote_sha256":"e57098bcb64fd6ddb6caa83abb12258b07d9f739ed3cd8bb46d260614b988be8","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a6278e155c7d5f7501cf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"210","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061073,"character_end":1061393,"quote":"1[210. Delegation. —(1) The Commissioner 2[subject to sub-section (1A),] may, \nby an order in writing, delegate to any 3[Officer of Inland Revenue, subordinate to \nthe Commissioner] all or any of the powers or functions conferred upon or assigned \nto the Commissioner under this Ordinance, other than the power of delega","quote_sha256":"7a0214bdd0f8190f2a3bd4b48a7588b513c8b110cbf4a10b60ac139f065808ab","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-210-1061073","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079511,"character_end":1079522,"quote":"section 210","quote_sha256":"e9ac96bccdf2e6059a622a267ac00cba55309026ac79c8d7f21c7b18f1afa7a2","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079341,"character_end":1079752,"quote":"ome of a taxpayer for a tax year subject to conditions \nspecified therein.]   \n \n \n2[215.  Furnishing of returns, documents etc. —(1) Where, by virtue of an order under \nsection 210, the Commissioner has delegated to any 3[an officer of Inland Revenue]the \nfunction and power to receive, or to call for and receive, any returns of income, \n                                            \n1 Sub-sections (2) & (3) i","quote_sha256":"e8691de7123ee33ea5d89d69b40b8aab89346373e5660d9f172bc8a47fdc2a6e","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ca752ee4dfcb3eec5b5d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"215","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079424,"character_end":1079744,"quote":"2[215.  Furnishing of returns, documents etc. —(1) Where, by virtue of an order under \nsection 210, the Commissioner has delegated to any 3[an officer of Inland Revenue]the \nfunction and power to receive, or to call for and receive, any returns of income, \n                                            \n1 Sub-sections (2)","quote_sha256":"0a931f4dc9105fa051ffdca43f63bcc4ad92a220e3f4ab6933126ae2ea5e5e32","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-215-1079424","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079830,"character_end":1079841,"quote":"Section 215","quote_sha256":"509061e2db3bc779392bba77df2eea64b7f531adc8d07e30e938bb68e3ecfc67","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079660,"character_end":1080071,"quote":" returns of income, \n                                            \n1 Sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019 dated 26th December, \n2019 \n2 Section 215 substituted by the Finance Act, 2002. The substituted section 215 read as follows: \n“215. Taxation officers to follow orders of Central Board of Revenue.- (1)  Subject to sub-section \n(2), all taxation officers and other persons ","quote_sha256":"4261b3cb8bc24a2ccd1642282db9438f11746fc05e7122f0fedbfb1391b18676","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3501dd9091cc2b582493","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"215","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079424,"character_end":1079744,"quote":"2[215.  Furnishing of returns, documents etc. —(1) Where, by virtue of an order under \nsection 210, the Commissioner has delegated to any 3[an officer of Inland Revenue]the \nfunction and power to receive, or to call for and receive, any returns of income, \n                                            \n1 Sub-sections (2)","quote_sha256":"0a931f4dc9105fa051ffdca43f63bcc4ad92a220e3f4ab6933126ae2ea5e5e32","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-215-1079424","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079896,"character_end":1079907,"quote":"section 215","quote_sha256":"1cac1c1e7298e93d08cf8fb016407633bd0865b99118ca40dcef81d7fec5c5e0","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079726,"character_end":1080137,"quote":"1 Sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019 dated 26th December, \n2019 \n2 Section 215 substituted by the Finance Act, 2002. The substituted section 215 read as follows: \n“215. Taxation officers to follow orders of Central Board of Revenue.- (1)  Subject to sub-section \n(2), all taxation officers and other persons employed in the execution of this Ordinance shall observe \nand fol","quote_sha256":"5f5801e7b337d32d74142e89a925080376ef32ad6c1d9f21792f41290252ea24","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-afe145c0b0bdb1288404","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1085566,"character_end":1085577,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1085396,"character_end":1085807,"quote":"Revenue, after a non-disclosure agreement is made with such \nauditor as may be prescribed, to assist any authority mentioned \nin clauses (b) to (g) of sub-section (1) of section 207.] \n \n(c) \nwhere the disclosure is occasioned by the lawful employment \nunder this Ordinance of any process for the service of any notice \nor the recovery of any demand;  \n \n(d) \nto the Auditor-General of Pakistan for the purpose ","quote_sha256":"2c6d517a82ca7d60423299e2edead08be512e849f50f5a41387adf9d7ccc1f8b","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-112d320f960e3bb72f0b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087776,"character_end":1087787,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087606,"character_end":1088017,"quote":" of Pakistan Act, \n1997, as the case may be; \n \n4[(ka) \nEmployees Old Age Benefit Institution in respect of information \nregarding salaries in statements furnished under section 165;] \n \n5[   ] \n \n6[     ] \n  \n7[(kc)  \nto National Database and Registration Authority to process and \nanalyze such data for the purposes of broadening of tax base;] \n                                            \n1The words, commas,","quote_sha256":"fd777d1e12b3cf5d87cf2102d44ddfc16f9d34bfc9c635c0d832174f9a1a5ed9","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d5b8d8e218df48232ca8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":508013,"character_end":508333,"quote":"107.  Agreements for the avoidance of double taxation and prevention of \nfiscal evasion. —1[2[(1) The Federal Government may enter into a tax treaty, a \ntax information exchange agreement, a multilateral convention, an inter-\ngovernmental agreement or similar agreement or mechanism for the avoidance of \ndouble taxation","quote_sha256":"54639c2adcddbff3805dd08dcc3f12c9e0296242c79750c182e37c074f9a0afc","reader_fragment":"p-r-2b2ba404-507200-508800-0377e36c853bf572","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-507200-508800-0377e36c853bf572","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-107-508013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090539,"character_end":1090550,"quote":"section 107","quote_sha256":"b40d749a636337c5c80b8b8ca417a202b7800ed7162023472ca248eec82d4400","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090369,"character_end":1090780,"quote":"ny such investigation; \n \n(q) \nto an authorised officer of the government of any country outside \nPakistan with which the Government has entered into an \nagreement under section 107 for the avoidance of double \ntaxation and the prevention of fiscal evasion as may be required \nto be disclosed in pursuance of that agreement; or \n \n                                            \n1 Clauses (kd) and ((ke) inserted b","quote_sha256":"dbfb3ac82077aa251e1d7d808a300207bc3d19f9bcf75a44288d4af0f16814d8","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9808e4c24e873c2ee2d7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1095021,"character_end":1095070,"quote":"216A. Proceeding against authority and persons.- ","quote_sha256":"68e3f12901bae10d03af501b7262728007582645d69de069dfed311e18f7e879","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094887,"character_end":1094899,"quote":"section 216A","quote_sha256":"6207f10d2e69c5a363605ae1c5c2df5822e176fa6bbeaba745003c9495decaf6","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094717,"character_end":1095129,"quote":" (Amendment) Act, 2018. \n2Sub-sections (6B) & (6C) inserted through Finance Act, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rule","quote_sha256":"26f43bb90c0a4b0f1dc8da424147be4e6e1093f3c82ceb9e9a4ecdc01121d2de","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-12ffe70617150b90abab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1095021,"character_end":1095070,"quote":"216A. Proceeding against authority and persons.- ","quote_sha256":"68e3f12901bae10d03af501b7262728007582645d69de069dfed311e18f7e879","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094940,"character_end":1094952,"quote":"Section 216A","quote_sha256":"415a9dcc9629fe30aec1c86cc81ccbdbe7ff8740542a7abf8b16587d1ed3d6fc","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094770,"character_end":1095182,"quote":"serted through Finance Act, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rules for initiating criminal proceedings against any aut","quote_sha256":"7b748b536ec2a951e58fac4ed9dcaf93e9ca6a413a04f9d866d1281b73221927","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-802dd8e0e30a3fccc38f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1112904,"character_end":1112941,"quote":"227.  Bar of suits in Civil Courts.— ","quote_sha256":"74059bff0a1ee61ba116920414ff612147f55381895f6410644ad291fa4a432d","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1095085,"character_end":1095096,"quote":"section 227","quote_sha256":"1a6db20694e7a7d4626ca03a04560dbb2d3fb9410b95a0123ae2f25f98fa496a","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094915,"character_end":1095326,"quote":"h Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rules for initiating criminal proceedings against any authority mentioned in section 207 and \nofficer of the Directorate General mentioned in Part II and Part III of Chapter XI including any person \nsu","quote_sha256":"83f6278d0399649850591fdca39d8d7bcacb6e9ab157d1cf6a89663877d4c2b9","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7167b6a2c698a24a244","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1095202,"character_end":1095213,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1095032,"character_end":1095443,"quote":"eding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rules for initiating criminal proceedings against any authority mentioned in section 207 and \nofficer of the Directorate General mentioned in Part II and Part III of Chapter XI including any person \nsubordinate to the aforesaid authorities or officers of the Directorates General who wilfully and \ndeliberately commits","quote_sha256":"347fee03c9a5ea1ce47748b731b892a3ea84a522e2b39ee03cbbbe75147e4eb7","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ad265543e537778b9b16","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"117","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588460,"character_end":588499,"quote":"117. Notice of discontinued business.— ","quote_sha256":"b204739437a732af62b617473e52b26f9d6f9231a59f43bd11cfdae132b96e95","reader_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-587200-588800-ad984d58eef8e832","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-587200-588800-ad984d58eef8e832","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1100097,"character_end":1100108,"quote":"section 117","quote_sha256":"124d718bea20612b140846764da8e9bae410510185ab9de3e7f0e7748dfe6dd4","reader_fragment":"p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1099927,"character_end":1100338,"quote":"nance on the association may be \nserved on any person who was 5[the principal officer or] a member of the \nassociation immediately before such dissolution. \n \n(4) \nWhere section 117 applies, any notice, order or requisition required to \nbe served under this Ordinance on the person discontinuing the business may be \nserved on the person personally or on any individual who was the person’s \nrepresentative at t","quote_sha256":"0c151f771638805f22a043367ecb8b6c45e47d41223511faeb0971d1f4a6141d","reader_fragment":"p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1099200-1100800-fdffe5af9cd2b0ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-61880ebce408b809abb4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"176","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923229,"character_end":923278,"quote":"176.  Notice to obtain information or evidence.— ","quote_sha256":"20b8ad12ac7d1bf0b9c0eedb1ef8de11cc2cca0f421dee56b4c99f16254b4004","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1105593,"character_end":1105604,"quote":"section 176","quote_sha256":"b23eab9031eabfc399090131230b7a5be05c3744999533e7b4d2c27982770501","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1105423,"character_end":1105834,"quote":"nd before the Commissioner, the Commissioner \n(Appeals) or the Appellate Tribunal in connection with any proceeding under this \nOrdinance may, except when required under section 176 to attend personally, \nattend by an authorised representative. \n \n \n(2) \nFor the purposes of this section and subject to sub-section (3), an \nauthorised representative of a taxpayer shall be a person who is a representative \nof t","quote_sha256":"ffcf4dec0e57df84b8f9eaaa15cd360d696743d7606494a50b0814a24dfa64b6","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fcad7c17c6d92b564f48","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"172","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":902658,"character_end":902682,"quote":"172.  Representatives.— ","quote_sha256":"a1b4db12c26108daaf7338c82f8ec99e23ba6a143843b55fda8a76ad500312ac","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1105850,"character_end":1105861,"quote":"section 172","quote_sha256":"968f602c430d4f30db2feb2bc2ef4ebf747f927b3165d8959942a86c44e69f47","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1105680,"character_end":1106091,"quote":"r the purposes of this section and subject to sub-section (3), an \nauthorised representative of a taxpayer shall be a person who is a representative \nof the person under section 172 and any of the following persons, namely:– \n \n(a) \nA relative of the taxpayer; \n \n(b) \na current full-time employee of the taxpayer; \n(c) \nany officer of a scheduled bank with which the taxpayer \nmaintains a current account or ha","quote_sha256":"7866df077cf2acc10f0356219113a4bad4b40c16b839fabf9ac2ba4d1c8f4878","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1f50304522e9c6bc4a7b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"222A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104620,"character_end":1104940,"quote":"2[222A. Fee and service charges.- 3[(1)] The 4[Board with the approval of Federal \nMinister-in-charge] may, be notification in the official Gazette, and subject to such \nconditions, limitations or restrictions as it may deem fit to impose, levy fee and \nservices charges for valuation or in respect of any other service ","quote_sha256":"fc1859c2d49acee9c11d9fd54d6abecf5da34821f9aa5ca62ea7a5fe0dcdeb3a","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-222a-1104620","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106334,"character_end":1106346,"quote":"section 222A","quote_sha256":"6e6670d977cc7633cd8410e7adb82a3432cb870a196fa870e56cbd40644a3eef","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106164,"character_end":1106576,"quote":"tice in any Civil Court in \nPakistan; \n \n(e) \nany accountant; or \n \n                                            \n1  Sub-section (2) added by the Finance Act 2025. \n2 New section 222A added through Finance Act, 2019. \n3 Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 dated \n26th December, 201","quote_sha256":"b8e0d6df5fa42554165e871f7bf13ac0b911a494ac57aa72b9afa3a0174bdf60","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fac9f9c88b4dd542e58d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"222A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104620,"character_end":1104940,"quote":"2[222A. Fee and service charges.- 3[(1)] The 4[Board with the approval of Federal \nMinister-in-charge] may, be notification in the official Gazette, and subject to such \nconditions, limitations or restrictions as it may deem fit to impose, levy fee and \nservices charges for valuation or in respect of any other service ","quote_sha256":"fc1859c2d49acee9c11d9fd54d6abecf5da34821f9aa5ca62ea7a5fe0dcdeb3a","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-222a-1104620","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106417,"character_end":1106429,"quote":"section 222A","quote_sha256":"6e6670d977cc7633cd8410e7adb82a3432cb870a196fa870e56cbd40644a3eef","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106247,"character_end":1106632,"quote":"                             \n1  Sub-section (2) added by the Finance Act 2025. \n2 New section 222A added through Finance Act, 2019. \n3 Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 dated \n26th December, 2019.   \n5 Sub-section (2) added by the Finance Act, 2021. ","quote_sha256":"712ac863d78bf6a1ff17231306fd11dd583c0f768b16f9f008315af2cafd75c9","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-721733360a97ae730037","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1109790,"character_end":1109799,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1109620,"character_end":1110029,"quote":"order is served on the person \nor, where an appeal has been lodged under sub-section (7), until the disposal of \nthe appeal. \n \n \n(10)  The 3[Board] may make rules under section 4[237]for the registration \nof income tax practitioners and related matters, including establishing a code of \nconduct for such practitioners. \n \n \n(11)  In this section – \n \n“accountant” means – \n \n(a) \na chartered accountant with","quote_sha256":"f05cd53ac92e1e31d99c4648aaa287b9935a843a336b3fed1315efee29a1db85","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-473244f25819ecee0c2a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115274,"character_end":1115594,"quote":"7[227B. Reward to whistleblowers.—(1) The Board may sanction reward to \nwhistleblowers in cases of concealment or evasion of income tax, fraud, corruption or \nmisconduct providing credible information leading to such detection of tax. \n \n(2) The Board may, by notification in the official Gazette, prescribe the \nprocedu","quote_sha256":"1ea180eea055f9fda3c7ae88e6ed689f39f005c4dac16c358f8c5c89c93b67b8","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227b-1115274","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117645,"character_end":1117657,"quote":"Section 227B","quote_sha256":"d09e9dbd24a54c4c1af77950e4c9959f1dd7c661b5c3b55ec541d74b55e6fb6d","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117475,"character_end":1117887,"quote":"ble under this section. The provisions of \nthis section shall take effect from the date notified by the Board.] \n \n2[   ] \n                                            \n1 Section 227BA inserted by the Finance Act, 2021. \n2Section 227C omitted through Finance Act 2019, omitted section read as follows:- \n227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the tim","quote_sha256":"46d7faa52d6ed1c35e909f371048d58c95937f84137b0e05df0f62b055f5f4cb","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5f802a80dd015e78d636","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1119318,"character_end":1119638,"quote":"1[227D.- Automated impersonal tax regime.- (1) The Board may design an \nalternate impersonal taxation regime whereby personal interaction will be \nminimized. \n(2) \nThe Board may, by notification in the official Gazette, prescribe the \nprocedure in this behalf. \n(3) \nThis section shall be applicable only for low risk an","quote_sha256":"f3fb4803bea038f334fff1b667a95a3265dfe6fd4b5711c9d4e5371aa40d1bdc","reader_fragment":"p-r-2b2ba404-1118400-1120000-8a8b4eac218638eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1118400-1120000-8a8b4eac218638eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227d-1119318","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120969,"character_end":1120981,"quote":"section 227D","quote_sha256":"0a8d0fb333dc7b4bd0a1e7c8872e9ce6c30eb5e860b46124667417b86e02d80e","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120799,"character_end":1121211,"quote":"e \nremitted from outside Pakistan through normal banking channels during a period of \nsixty days prior to the date of registering, recording or attesting transfer. \n1New section 227D inserted through Finance Act, 2009. \n2 Section 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 20","quote_sha256":"fc45168311af8d8ad53dd227071d30fc4ea8bfb4ab781645f966c9054242b068","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cb09452dc3f6a55a2a02","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"227B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115274,"character_end":1115594,"quote":"7[227B. Reward to whistleblowers.—(1) The Board may sanction reward to \nwhistleblowers in cases of concealment or evasion of income tax, fraud, corruption or \nmisconduct providing credible information leading to such detection of tax. \n \n(2) The Board may, by notification in the official Gazette, prescribe the \nprocedu","quote_sha256":"1ea180eea055f9fda3c7ae88e6ed689f39f005c4dac16c358f8c5c89c93b67b8","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-227b-1115274","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121021,"character_end":1121033,"quote":"Section 227B","quote_sha256":"d09e9dbd24a54c4c1af77950e4c9959f1dd7c661b5c3b55ec541d74b55e6fb6d","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120851,"character_end":1121263,"quote":"king channels during a period of \nsixty days prior to the date of registering, recording or attesting transfer. \n1New section 227D inserted through Finance Act, 2009. \n2 Section 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: \n“2","quote_sha256":"8c9b959649c1f734bf442787c8170ffd09c12491656c8ba9e9fe3e7ef625990f","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b79a9ad2623c81df6368","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"228","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120175,"character_end":1120495,"quote":"4[228. The Directorate General of 5[ ] Internal Audit. — (1) The Directorate \nGeneral of 6[  ]  Internal Audit shall consist of a Director-General and as many \nDirectors, Additional Directors, Deputy Directors and Assistant Directors and such \nother officers as the Board, may by notification in the official Gazette, ap","quote_sha256":"390996656696689db8d422915131f62a47088677869b64ef64406b86bf4c75f8","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-228-1120175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121231,"character_end":1121242,"quote":"section 228","quote_sha256":"a0a0c92f63b2d5aa9249d94a4786ce7542cd69e7b2f446ec94b65ac7adfc3ac2","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121061,"character_end":1121472,"quote":"t, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: \n“228. Appointment of Directorate-General of Inspection.- (1) The Federal Government shall \nappoint a Directorate-General of Inspection to exercise the powers and discharge the functions \nconferred on it under th","quote_sha256":"62abeb0ce978f3d9d9f3a94c48931f8912af4e163ef6ab3c5fed1541adac3629","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f4622bfdd01fde2a91c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123250,"character_end":1123261,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123080,"character_end":1123491,"quote":"official Gazette,— \n \n(a) \nspecify the functions and jurisdiction of the Directorate General \nand its officers; and \n \n(b) \nconfer the powers of authorities specified in section 207 upon \nthe Directorate General and its officers.] \n \n                                            \n1The words “Inspection and” omitted by the Finance Act, 2007. \n2 Added by the Finance Act, 2010.  Earlier  section 229 was omitted b","quote_sha256":"4d93e187b792382ff3a2f858c9868f1d8617056dfc922854efb21c6393d700ff","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-932052346af9fae3c5da","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"229","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123466,"character_end":1123477,"quote":"section 229","quote_sha256":"69c08fa80fcc156b6edceb398e8eee9510822c2a510b96cc883b180e87885d69","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123296,"character_end":1123707,"quote":"its officers.] \n \n                                            \n1The words “Inspection and” omitted by the Finance Act, 2007. \n2 Added by the Finance Act, 2010.  Earlier  section 229 was omitted by the Finance Act, 2005. Which \nread as follows:-  \n“229. Inspection authorities.- (1) There shall be the following classes of inspection authorities for \nthe purposes of this Ordinance, namely:- \n \n \n(a) The Directo","quote_sha256":"3e8defc6f82f81b24d62fb9ad7cbb84142fefa00f0c3f814e34c00022e985db8","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8806771f42b71ff325a7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127918,"character_end":1127929,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127748,"character_end":1128159,"quote":"he official Gazette,  \n \n(a) specify the functions and jurisdiction of the Directorate General \nand its officers; and  \n(b) confer the powers of authorities specified in section 207 upon the \nDirectorate General and its officers.  \n \n(3) The functions and powers of the Directorate General of International Tax \nOperations shall include but not limited to- \n \n(a)  receive and send information from other jurisd","quote_sha256":"27f966b07b9b2051cb3d814589b37d4a9ce293f68b1f293da6804d6a8b3c01c9","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-544bf00e3754bb0dd030","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1129547,"character_end":1129558,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1128000-1129600-3e8aa2015d7d7d11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1128000-1129600-3e8aa2015d7d7d11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1129377,"character_end":1129788,"quote":"hat transfer pricing audit refers to \nthe audit for determination of transfer price at arm's length in transactions between associates \nand is independent of audit under section 177, 214C or 214D which is audit of the income tax \naffairs of the taxpayer. \n \n(3) \nThe Board may, by notification in the official Gazette, specify the criteria for selection of \nthe taxpayer for transfer pricing audit and may furth","quote_sha256":"668381cb62869fc63492bc107c8a2ee699eefd8b254cf15630c5a1d64e1eef2f","reader_fragment":"p-r-2b2ba404-1128000-1129600-3e8aa2015d7d7d11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1128000-1129600-3e8aa2015d7d7d11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-01b9ee2fba44907ed360","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130239,"character_end":1130251,"quote":"section \n177","quote_sha256":"fc21e0cc61e0fb42a06b904fa0a05c1f228abe56343928c7d566c5d0b0b8ffd1","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130069,"character_end":1130481,"quote":"at transfer pricing audit \nrefers to the audit for determination of transfer price at arm's length in \ntransactions between associates and is independent tax audit under section \n177 and 2l4C which is audit of the income tax affairs of the taxpayer. \n \n \n1[(5) \nTransfer pricing audit of cases selected under clause (d) of sub-\nsection (3) shall be conducted as per procedure given in section 177 and all the \npr","quote_sha256":"44c01f5e463c413cf5423b71a2abf60a7569b0759319d3e080659e4a9c31b330","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ad1ec46b5a8d05fdc4d3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130454,"character_end":1130465,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130284,"character_end":1130695,"quote":"ncome tax affairs of the taxpayer. \n \n \n1[(5) \nTransfer pricing audit of cases selected under clause (d) of sub-\nsection (3) shall be conducted as per procedure given in section 177 and all the \nprovisions of the Ordinance, except the first proviso to sub-section (1), sub-section \n(6A), (10) and (14) of section 177, shall apply accordingly. \n \n \n (6) \nNothing contained in this section shall prevent the Commi","quote_sha256":"509b5fcfd210e4c49074c8ec07f665d2271abeffe64b079575f5932e0b0651d3","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bc56061fa5e31ba0b960","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130589,"character_end":1130600,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130419,"character_end":1130830,"quote":"onducted as per procedure given in section 177 and all the \nprovisions of the Ordinance, except the first proviso to sub-section (1), sub-section \n(6A), (10) and (14) of section 177, shall apply accordingly. \n \n \n (6) \nNothing contained in this section shall prevent the Commissioner from \ndetermination of transfer price at arm’s length in transactions between associates \nwhile conducting audit of income tax ","quote_sha256":"0359416b9456247f9eeeefbed874558912bd49d2116ce9ae94c65d959fa7741a","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-68c48444514dd2f85616","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130858,"character_end":1130869,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130688,"character_end":1131099,"quote":"e Commissioner from \ndetermination of transfer price at arm’s length in transactions between associates \nwhile conducting audit of income tax affairs of a taxpayer under section 177 or \n214C or during proceedings under section 122.]  \n \n2[230F. Directorate  General  of  Immovable  Property.—(1)  The Directorate-\nGeneral of Immovable Property, (hereinafter referred to as Directorate-General in \nthis section, ","quote_sha256":"c4cc9f6a02ea51b9355c841cb4073c7baf070a911f5024c4f56d1f45b7d8c0a1","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0f75b3e3699b245cd398","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130907,"character_end":1130918,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130737,"character_end":1131148,"quote":"ice at arm’s length in transactions between associates \nwhile conducting audit of income tax affairs of a taxpayer under section 177 or \n214C or during proceedings under section 122.]  \n \n2[230F. Directorate  General  of  Immovable  Property.—(1)  The Directorate-\nGeneral of Immovable Property, (hereinafter referred to as Directorate-General in \nthis section, shall consist of a Director General and as many D","quote_sha256":"1433232e9dfc856a13c689d49774a05061eae857e20018f21e9c5dca2da48154","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-15d43492079f0144d985","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132729,"character_end":1132740,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132559,"character_end":1132970,"quote":" \n \n(a) \nthe avoidance or reduction of withholding tax obligations under \nthis Ordinance; \n \n(b) \nconcealment of unexplained amount referred to in sub- section   \n(1) of section 111 representing investment in immovable \nproperty; or \n \n(c) \navoidance or reduction of capital gains tax under section 37. \n \n(5) \nThe Directorate-General may appoint any valuer or expert as it \nconsiders necessary for the purposes","quote_sha256":"1963057611e0037b8568da2d62ffcb6ce832fd62699b64f0c7e75103f7df2fd0","reader_fragment":"p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b0bb5f8add2314d468f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132850,"character_end":1132860,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1132800-1134400-606aaf0060e8b6ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1132800-1134400-606aaf0060e8b6ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132680,"character_end":1133090,"quote":"ned amount referred to in sub- section   \n(1) of section 111 representing investment in immovable \nproperty; or \n \n(c) \navoidance or reduction of capital gains tax under section 37. \n \n(5) \nThe Directorate-General may appoint any valuer or expert as it \nconsiders necessary for the purposes of determination of valuation including fair \nmarket value of immovable property. \n \n(6) \nThe mode and manner of appoin","quote_sha256":"f741967642f8a3ffeb502a6ac30f5d2140d6a5d8ab440172101411b97ada43d9","reader_fragment":"p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-606c0e5716333301d45d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"68","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":364065,"character_end":364089,"quote":"68. Fair market value.— ","quote_sha256":"fd9e5ac42185b18c21bfb3d86dd25ae1e43e89a811586a16f51187da9a7edf14","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1137303,"character_end":1137313,"quote":"section 68","quote_sha256":"9d5c88b9e524be5dd76077c7d04ef87eca1e244babca16aa4d42272bf63d0dd0","reader_fragment":"p-r-2b2ba404-1136000-1137600-1e41b6c26c43678e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1136000-1137600-1e41b6c26c43678e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1137133,"character_end":1137543,"quote":"__________ \n \n451 \n \npersons entitled thereto, as soon as may be, after the property becomes vested in \nthe Federal Government. \n \n(21) Notwithstanding the provisions of section 68, for the purpose of this \nsection,— \n \n(a) \n“consideration for acquisition” means a sum equal to the aggregate of \nthe amount of the consideration for the transfer of immovable   \nproperty and hundred per cent of such considerati","quote_sha256":"5c84ada720a179ba403800074b416c1e39046fca5700982321f1ba86183fbaf7","reader_fragment":"p-r-2b2ba404-1136000-1137600-1e41b6c26c43678e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1136000-1137600-1e41b6c26c43678e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3487b1680c33aea90561","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1130925,"character_end":1131245,"quote":"2[230F. Directorate  General  of  Immovable  Property.—(1)  The Directorate-\nGeneral of Immovable Property, (hereinafter referred to as Directorate-General in \nthis section, shall consist of a Director General and as many Directors,  Additional \nDirectors, Deputy Directors and Assistant Directors and such other officer","quote_sha256":"d125977fee99aa932400e478fc4fe0b5035083c92da4dd5d2e072bea94592d4f","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230f-1130925","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1138848,"character_end":1138860,"quote":"section 230F","quote_sha256":"b920a5fc3badc3d0b5cde9d3d43ad719db62efaebb071ad84c879e45672c088e","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1138678,"character_end":1139090,"quote":"y, by notification in the official Gazette, appoint. \n \n(2) The Board may, by notification in the official Gazette,-  \n \n                                            \n1In section 230F, sub-section (23) omitted through Finance Act 2019, omitted sub-section read as \nfollows: \n(23) \nFrom  the  date  of  appointment  as  mentioned  in  sub-section  (22), rates mentioned in column \n(3) of the Table in Division XVII","quote_sha256":"f130e766a1242e49f229d401bf54061cecde5924c7bc00f58464e55d56bd82cc","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fac13ec38b66b6095211","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139165,"character_end":1139177,"quote":"section  111","quote_sha256":"e941fa4002a9af13d87c5dd963778a05d01c6f89525c736eddf7aa1c89e94ec8","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1138995,"character_end":1139343,"quote":" mentioned  in  sub-section  (22), rates mentioned in column \n(3) of the Table in Division XVIII shall be 1% and  provisions  of  clause  (c)  of  sub-section  (4)  of  \nsection  111,  section 236C, section 236W and Division X of Part IV of the First Schedule shall not \napply. \n \n2New section (230G) & (230H) inserted through Finance Act, 2019.   ","quote_sha256":"cb36b82b21728e1e5b4ab474746b04fbb4c3af658bfe1dad9746066a9f496d80","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-06f585c2e81cc3b5a062","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139180,"character_end":1139192,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139010,"character_end":1139343,"quote":" sub-section  (22), rates mentioned in column \n(3) of the Table in Division XVIII shall be 1% and  provisions  of  clause  (c)  of  sub-section  (4)  of  \nsection  111,  section 236C, section 236W and Division X of Part IV of the First Schedule shall not \napply. \n \n2New section (230G) & (230H) inserted through Finance Act, 2019.   ","quote_sha256":"55ed10d985602a683e5d3f6fd0000c0522423a09d741b85ba7e079a3ced5bce7","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1b87e2a979e6343b8762","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236W","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1211614,"character_end":1211671,"quote":"236W. Tax on purchase or transfer of immovable property.—","quote_sha256":"c58cdb3e5b3b7bd27640be34a6608a2d6f6c758244cec3c9de83e880e8d43af0","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139194,"character_end":1139206,"quote":"section 236W","quote_sha256":"c0fe97bd91cf6150e1e731c2bd2cc34f4c8b6ea8bda6aca5780447e586bb4aee","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139024,"character_end":1139343,"quote":"(22), rates mentioned in column \n(3) of the Table in Division XVIII shall be 1% and  provisions  of  clause  (c)  of  sub-section  (4)  of  \nsection  111,  section 236C, section 236W and Division X of Part IV of the First Schedule shall not \napply. \n \n2New section (230G) & (230H) inserted through Finance Act, 2019.   ","quote_sha256":"f46e10e2a48221f181b72f6053b4269a576824ac7a52381d4c9b3969e01d700a","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e5393c5f7680a728396d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139590,"character_end":1139601,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139420,"character_end":1139831,"quote":"pecify the functions, jurisdiction and powers of the Directorate General \nof Special Initiative and its officers; and  \n(b) confer the powers of authorities specified in section 207 upon the \nDirectorate General and its officers.   \n   \n230H. Directorate General of Valuation.- (1) The Directorate General of \nValuation shall consist of a Director General and as many Directors, Additional \nDirectors, Deputy Di","quote_sha256":"a46c156c09738210741f42b6f897b735999b408a60f6bb63ec4f5c16bdc32476","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1f53b37b8f59458dcd75","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140186,"character_end":1140197,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140016,"character_end":1140427,"quote":"  \n \n(a) specify the functions, jurisdiction and powers of the Directorate General \nof Valuation and its officers; and  \n \n(b) confer the powers authorities specified in section 207 upon the \nDirectorate General and its officers.] \n \n1[230I. Directorate General of Compliance Risk Management.— (1) The \nDirectorate General of Compliance Risk Management shall consist of a Director \nGeneral and as many Directors","quote_sha256":"3ed037fdc04e20dc5471ff1e4cbe7e929f86dced02f7774698e28e438d22ed01","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-74884e642b5266bd9f28","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140844,"character_end":1140855,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140674,"character_end":1141085,"quote":"unctions, jurisdiction and powers of the Directorate General \nof Compliance Risk Management and its officers; and   \n  \n(b) confer the powers of authorities specified in section 207 upon the \nDirectorate General and its officers.] \n \n2[230J. International Centre of Tax Excellence. – (1) There shall be established \nan Institute to be known as International Centre of Tax Excellence.  \n \n(2) \nThe functions of t","quote_sha256":"18ca363134db376535675f0a8e1c56e0b9c2c1ec533f38731366f8d75747cf04","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e1725d82945a360ad700","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230I","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140250,"character_end":1140570,"quote":"1[230I. Directorate General of Compliance Risk Management.— (1) The \nDirectorate General of Compliance Risk Management shall consist of a Director \nGeneral and as many Directors, Additional Directors, Deputy Directors, Assistant \nDirectors and such other officers as the Board may, by notification in the official \nGazet","quote_sha256":"b472fcf3536bb4752f8496b8a6df6827bdc6711515a43ff667c11e1b99b2d227","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230i-1140250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141683,"character_end":1141695,"quote":"Section 230I","quote_sha256":"af370916060d371c70c4c654268ec4ca91a309e0346730ba0e1053e896f17172","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141513,"character_end":1141782,"quote":"tax analysis, improve the design and \ndelivery of tax administration for maximising revenue within existing provisions to \n                                            \n1 Section 230I inserted by the Finance Act, 2021. \n2  Section 230J inserted by the Finance Act 2023. ","quote_sha256":"6f814e6251c4a04af1fe58ba76dd597fab2e8a8909bbd7031480494d6fa57e45","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8e2b4bd557f3942599fe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230J","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1140908,"character_end":1141228,"quote":"2[230J. International Centre of Tax Excellence. – (1) There shall be established \nan Institute to be known as International Centre of Tax Excellence.  \n \n(2) \nThe functions of the Institute shall be to help contribute to the \ndevelopment of tax policy, prepare model national tax policy, deliver inter-\ndisciplinary rese","quote_sha256":"ec39cb7bd9209ded712d512dd191ddb8dfbb10e900cf4540725dc3258c81b72f","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230j-1140908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141735,"character_end":1141747,"quote":"Section 230J","quote_sha256":"3fc177e8be2d6c6ccee9c59c44de3d8035f22fca5a86ea89c35acc251603afd3","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141565,"character_end":1141782,"quote":"x administration for maximising revenue within existing provisions to \n                                            \n1 Section 230I inserted by the Finance Act, 2021. \n2  Section 230J inserted by the Finance Act 2023. ","quote_sha256":"0abe47e392b47548018f92597afac9dd270a5f3bb5258a8dd5196aaddcc574aa","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dcb016e22ce1af667638","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"216","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1081518,"character_end":1081572,"quote":"216.  Disclosure of information by a public servant.- ","quote_sha256":"424028e4b5f45d044a7b3155bb4cb47f3b9e4a09c61b1c9021fc8efc12886864","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1144332,"character_end":1144343,"quote":"section 216","quote_sha256":"6ce756b0f40e789dc735fe17ed0a298955387e75d66ad2cdc2bd08e2c9075170","reader_fragment":"p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1144212,"character_end":1144573,"quote":"\f\nChapter XI – Administration______________________________ \n \n454 \n \nconfidential and provisions of sub-section (7) of section 216 shall apply \naccordingly.  \n \n(13) The Executive Committee may by notification in the official gazette \nmake rules for carrying out the purposes of this section.] \n \n1[230K. Tax Fraud Investigation Wing Inland Revenue. – (1) Ther","quote_sha256":"16747693e9e086971f535c410cd943deccdba8794a76430faf31dd72746372d2","reader_fragment":"p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-33a3b2a77cc4d010a478","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"207","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045364,"character_end":1045684,"quote":"1[207. Income tax authorities. — (1) There shall be the following Income Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 0","quote_sha256":"152e427ed2f628e3df77f8b7b9015eeb441526354ee9ac1d65e4a1a411bf45bd","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-207-1045364","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1145856,"character_end":1145867,"quote":"section 207","quote_sha256":"85c54f3ed0fb12865682c0dba5d5c7dbf7e3826ebc9981a8ca85544b427ed648","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1145686,"character_end":1146097,"quote":"\n specify the functions and jurisdiction of the Tax Fraud \nInvestigation Wing Inland Revenue and its officers; and  \n \n(b) \nconfer the powers of authorities specified in section 207 upon \nthe Tax Fraud Investigation Wing Inland Revenue and its \nofficers in clause (a) of sub-section 4. \n  \n(6) \nNothing contained in this section shall prevent the authorities \nappointed under sections 207 and 208 or any other a","quote_sha256":"7d59d927d1ea719a5d440591ed3e01f005d721e10cd12e386ffbb63b0adc8a3d","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ef8e721678f6ab82a918","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903263,"character_end":1903315,"quote":"4. Payment of tax collected by NCCPL to the Board.— ","quote_sha256":"c62dac8bef9bd05561c89a0c5f61d9a2cdc14a520b2be4c10593774d13a5c6c4","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1145961,"character_end":1145970,"quote":"section 4","quote_sha256":"392b19828a456086a6d00e4d652e3b61060182cd3780011632e1cdd9fc2c77ff","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1145791,"character_end":1146200,"quote":"cers; and  \n \n(b) \nconfer the powers of authorities specified in section 207 upon \nthe Tax Fraud Investigation Wing Inland Revenue and its \nofficers in clause (a) of sub-section 4. \n  \n(6) \nNothing contained in this section shall prevent the authorities \nappointed under sections 207 and 208 or any other authority or officer conferred \nwith the power of authorities under sections 207 and 208 from conducting","quote_sha256":"08fec45bea52f6f76a6322852c74ee89b00d23b3a2e150174c672cc6534924f0","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7b887c07572332be56f1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1144510,"character_end":1144830,"quote":"1[230K. Tax Fraud Investigation Wing Inland Revenue. – (1) There shall be \nestablished a wing to be known as Tax Fraud Investigation Wing Inland Revenue.  \n \n(2) \nThe functions of the Tax Fraud Investigation Wing Inland Revenue \nshall be to detect, analyze, investigate, combat and prevent tax evasion and fraud.  \n \n(3)","quote_sha256":"575beb4ed52b39e35eb2cca1323cc2f13fa271bd34b22e146e97e6b7ba74bb12","reader_fragment":"p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1144000-1145600-b0bb7335036fac0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230k-1144510","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146303,"character_end":1146315,"quote":"Section 230K","quote_sha256":"3f88878fee96c03555c389b12d0f837574dd658f4ab2992a23afbd3ad65520e0","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146133,"character_end":1146350,"quote":"the power of authorities under sections 207 and 208 from conducting \nprosecution Part XI of Chapter X of the Ordinance.] \n                                            \n1  Section 230K inserted by the Finance Act 2024. ","quote_sha256":"154ffbee3546301db4e2751edd0e14bdc0ab695f19b0a8b8105e44258bfce07d","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-786e0c73aa91649f5fe6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146530,"character_end":1146541,"quote":"Section 231","quote_sha256":"bbdb801f5049edda538cefbdc748ac9036904311e49cbacae31c73b71e8c36fa","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146360,"character_end":1146771,"quote":"r XI – Administration______________________________ \n \n455 \n \n1[  ] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Section 231 omitted by the Finance Act, 2005. The omitted section 231 read as follows: \n“231. Functions and Powers of Directorate.- (1)  The functions of the Directorate-General of \nInspection shall be, namely:- \n(a) To carry out inspections","quote_sha256":"be407bd8aa4dca966aeea8c9366d0d9af57c9ecd157aece353e7a4b7ea7feba4","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b123b54278a039287c2c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146588,"character_end":1146599,"quote":"section 231","quote_sha256":"b10c6472b00f023eb0cd563f0fa21b62129ca45e3eabb45332c466737b03e188","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146418,"character_end":1146829,"quote":" \n \n1[  ] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Section 231 omitted by the Finance Act, 2005. The omitted section 231 read as follows: \n“231. Functions and Powers of Directorate.- (1)  The functions of the Directorate-General of \nInspection shall be, namely:- \n(a) To carry out inspections of income tax cases and offices; \n(b) to investigate or c","quote_sha256":"ae99aca74b26e565da376ea34c2fd190c3dcf1acd89c362c0d8912f025b4f24b","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e10deec2851efbd3d2d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"176","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923229,"character_end":923278,"quote":"176.  Notice to obtain information or evidence.— ","quote_sha256":"20b8ad12ac7d1bf0b9c0eedb1ef8de11cc2cca0f421dee56b4c99f16254b4004","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1147828,"character_end":1147839,"quote":"section 176","quote_sha256":"b23eab9031eabfc399090131230b7a5be05c3744999533e7b4d2c27982770501","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1147658,"character_end":1147842,"quote":"may be assigned to it by the Federal \nGovernment. \n (2) \nIn discharge of its functions under sub-section (1), the Directorate-General shall have \nthe powers specified in section 176.” ","quote_sha256":"ef5c97670699cb76b1c2d6a62a1fe8894b63503042110aeddf172998e2d48480","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2a99090893df05f19d53","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148264,"character_end":1148276,"quote":"Section 231A","quote_sha256":"6f70634646ccc16ad603f9a6937a0b481292af9f82a50a211bb3b44e3bc12425","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148094,"character_end":1148506,"quote":" \ndeduct advance adjustable tax at the rate of 8[0.8%] of the cash withdrawal from a \n                                            \n1Inserted by the Finance Act, 2005. \n2 Section 231A omitted by the Finance Act, 2021. The omitted section read as follows: \n“231A. Cash withdrawal from a bank.—2[(1) Every banking company shall deduct tax at the rate \nspecified in Division VI of Part IV of the First Schedule, if t","quote_sha256":"f4b1f50b933f8ef75947cc4fef64528d3d8414f121ff9bf65c3779ea421994f6","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c8527a21df11e6a0b974","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149286,"character_end":1149298,"quote":"Section 231A","quote_sha256":"6f70634646ccc16ad603f9a6937a0b481292af9f82a50a211bb3b44e3bc12425","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149116,"character_end":1149528,"quote":"on in Pakistan; or \n(c)  \na person who produces a certificate from the Commissioner that his income \nduring the tax year is exempt.” \n4Added by the Finance Act, 2010. \n5 Section 231AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“231AA. Advance tax on transactions in bank.— (1) Every banking company, non-banking financial \ninstitution, exchange company or any authorized dealer of fo","quote_sha256":"7f9f164ad955be1161a76b89c349e0eff84cb287c9035237fa100786dd97c56b","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f52678a7a94f036bc1df","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150845,"character_end":1150857,"quote":"Section 231A","quote_sha256":"6f70634646ccc16ad603f9a6937a0b481292af9f82a50a211bb3b44e3bc12425","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150675,"character_end":1150956,"quote":"n diplomat or a diplomatic mission in Pakistan; or  \n \n(c) \na person who produces a certificate from the Commissioner that its income during the \ntax year is exempt.] \n7 Section 231AB inserted by the Finance Act, 2023. \n8 The expression “0.6%” substituted by the Finance Act 2025. ","quote_sha256":"ddaf74ac8a5a2780e6419278d0ec5f1e1edb135c80a424b507172619417886d2","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a1ca77b065d79ed260a2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152615,"character_end":1152627,"quote":"Section 231B","quote_sha256":"44b847490e9c009c7a9b8e4dd8b6885e2b5526d2fd79b65ff58f412097d10c46","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152445,"character_end":1152857,"quote":"ion or \nownership of a 8[   ] motor vehicle, at the rates specified in Division VII of Part IV \nof the First Schedule:  \n \n                                            \n1 Section 231B substituted by the Finance Act, 2014. The substituted section 231B read as follows: \n \n1[231B. Advance tax on private motor vehicles.— Every motor vehicle registering authority of Excise \nand Taxation Department shall collect adv","quote_sha256":"1f7d392ab25c7bbe7219303995f26e25edf7995b3269451ddb46b09fe478c0bb","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8d9a946ab8608bc27920","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152682,"character_end":1152694,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152512,"character_end":1152924,"quote":" in Division VII of Part IV \nof the First Schedule:  \n \n                                            \n1 Section 231B substituted by the Finance Act, 2014. The substituted section 231B read as follows: \n \n1[231B. Advance tax on private motor vehicles.— Every motor vehicle registering authority of Excise \nand Taxation Department shall collect advance tax at the time of registration of a new locally manufactured ","quote_sha256":"67288180bf3ed5f6da2082905f1105855ec9c91849d48f2e61c2f6a60ef6a4b0","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ffb6ea43adced0ae6f48","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1154967,"character_end":1154979,"quote":"section \n148","quote_sha256":"e8010a0b334b3a01d9e4d8c0e553d4413a98313f20e8f44b6d394de95996f88b","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1154797,"character_end":1155209,"quote":"ale is made. \n \n(4) \nSub-section (1) shall not apply if a person produces evidence that tax \nunder sub-section (3) in case of a locally manufactured vehicle or tax under section \n148 in the case of imported vehicle was collected from the same person in respect \nof the same vehicle. \n(5)  \nThe advance tax collected under this section shall be adjustable: \n \nProvided that the provisions of this section shall no","quote_sha256":"0f3f8ec5677455f68e21969096cfc86dfbac9debd565780368d0454fd8eeb975","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5c0cc49dd62538187447","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1156807,"character_end":1157127,"quote":"2[231C. Advance tax on foreign domestic workers. – (1) Any authority issuing \nor renewing domestic aide visa to any foreign national as a domestic worker at the \ntime of issuing or renewing such visa shall collect from the agency, sponsor or the \nperson as the case may be, employing the services of such foreign nationa","quote_sha256":"cc8c10ea4f3e49a4fb6b3c7530557bd4cc70c178e84ef1f2553cadd5cc839cb0","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231c-1156807","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158006,"character_end":1158018,"quote":"Section 231C","quote_sha256":"f695ae08843790803de366aa8a7299a3230dc05fad02fe4891f4d057e6fc439b","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157836,"character_end":1158248,"quote":"val of doubt, it is clarified that a motor vehicle does not include \na rickshaw, motorcycle-rickshaw and any other motor vehicle having engine capacity upto \n200cc.”  \n2 Section 231C inserted by the Finance Act, 2023. \n3 Omitted by the Finance Act, 2002. The omitted section 232 read as follows: \n“232. Transfer of funds. - (1) Advance tax at the rate specified in Part-IV of the First Schedule shall \nbe collect","quote_sha256":"b864afa7a93bb4e010f43d77333ac805b5b01327762b130e49b2fe963d707147","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88b37e2677ec3b33acf6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"232","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158103,"character_end":1158114,"quote":"section 232","quote_sha256":"0146422436ef50c2f8186001eed597a25eb58ce21cf3ea1d4324b270cdeb1497","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157933,"character_end":1158344,"quote":"haw and any other motor vehicle having engine capacity upto \n200cc.”  \n2 Section 231C inserted by the Finance Act, 2023. \n3 Omitted by the Finance Act, 2002. The omitted section 232 read as follows: \n“232. Transfer of funds. - (1) Advance tax at the rate specified in Part-IV of the First Schedule shall \nbe collected by a person — \n(a) \nclearing an outstation cheque of an amount excluding twenty-five thousand","quote_sha256":"4e7ea8bb834bf7ab2173ed69384036c437ff7a0e34d19ca0a97417533211d7c0","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e0294937be88741e142d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158901,"character_end":1158910,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158731,"character_end":1159101,"quote":" \nby — \n(a) \n    Federal Government, Provincial Governments, statutory bodies and universities; \n(b)  \n    a non-profit organization within the meaning of clause (37) of section 2; \n(c)      an industrial undertaking or institution exempt from tax under the Second Schedule; \n(d)      a public company whose shares are traded on a registered stock exchange in Pakistan; ","quote_sha256":"233c667f63269783a0719ce8afd70300386be54c6b1f5d6c00670f9dfadc198c","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4b7726346529f52a1800","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160247,"character_end":1160258,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160077,"character_end":1160488,"quote":"agent, directly or \nthrough electronic or print media, the principal shall deduct tax (in addition to tax \nrequired to be deducted under clause (b) of sub-section (1) of section 153 on \nadvertising services excluding commission), at the rate specified in Division II of \nPart IV of the First Schedule on the amount equal to-   \n \nA x 15 \n85 \n \n                                            \n(e)     a foreign dipl","quote_sha256":"e10040905c65e9ec655cbdd43455bb3ed436a32df9a74572e7359a92421be380","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fbb1f40701ab36623fcd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160752,"character_end":1160763,"quote":"Section 233","quote_sha256":"ba266da8f7b57b2c50e59ec3f17ddd923abbe4719917cfef62ceb325670dd2c5","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160582,"character_end":1160993,"quote":" another branch or office of such company; \n(g)     a person who holds National Tax Number and furnishes a statement to that bank in the \nprescribed form and manner.” \n1 Section 233 substituted by the Finance Act, 2005. The substituted section 233 read as follows:  \n“233. Brokerage and Commission.- (1) Where any payment on account of brokerage or \ncommission is made by the Federal Government, a Provincial Go","quote_sha256":"62f044e6d75d6a7bf9fb229758230d6495830c918e8e347c63810665c3c972d5","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5c0f7eae48f59d91f4b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160818,"character_end":1160829,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160648,"character_end":1161059,"quote":"olds National Tax Number and furnishes a statement to that bank in the \nprescribed form and manner.” \n1 Section 233 substituted by the Finance Act, 2005. The substituted section 233 read as follows:  \n“233. Brokerage and Commission.- (1) Where any payment on account of brokerage or \ncommission is made by the Federal Government, a Provincial Government, a local authority, a \ncompany or an association of perso","quote_sha256":"6e07b1746cb31bb64ae78b05ebce246fe260d35d78f96bf7063dc9d20f5f38ef","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-11a992a760efa06a13e7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162571,"character_end":1162582,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162401,"character_end":1162812,"quote":"mount paid or to be paid to electronic or print media for \nadvertising services (excluding commission) on which tax is \ndeductible under clause (b) of sub-section (I) of section 153. \n \n(2B) Tax deducted under sub-section (2A) shall be 1[minimum] tax on the \nincome of the advertising agent.] \n \n \n(3)  \nWhere any tax is 2[required to be] collected from a person under sub-\nsection (1), 3[such tax] shall be the","quote_sha256":"2d119ba91057ebdbee20420c832ed319771d37874956cc0b00147c5f0896b752","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ff684c197f38484a5201","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163505,"character_end":1163517,"quote":"Section 233A","quote_sha256":"7906e8df3cd669d0ba2265365e68949c033a0e79fcd7e1599c20509e299d3788","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163335,"character_end":1163747,"quote":"ct, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004. \n7 Section 233A omitted by the Finance Act, 2021. The omitted section read as follows: \n“233A. Collection of tax by a stock exchange registered in Pakistan.— (1) A stock exchange \nregistered in Pakistan shall collect advance tax,— \n(a)  \nat the ","quote_sha256":"b46c7118ecf9766e8e7b4b25577541a78ea1981515c4bbb3755f23e4de96239a","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e3149db48cc91668b4b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164297,"character_end":1164309,"quote":"Section 233A","quote_sha256":"7906e8df3cd669d0ba2265365e68949c033a0e79fcd7e1599c20509e299d3788","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164127,"character_end":1164539,"quote":"llected under sub-section (1) shall be 7[adjustable].] \n7[(3) This section shall not apply from the first day of March. 2019.” \n \n8 Inserted by the Finance Act, 2012. \n9 Section 233AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“233AA. Collection of tax by NCCPL.—NCCPL shall collect advance tax from the members of \nStock Exchange registered in Pakistan 9[, margin financiers, tradin","quote_sha256":"fda59ceb35d00923a5bf6d4df60ef7a1a202566c609b1ca71e4d38b25b51326e","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0c339c9517e0a10edc5a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166117,"character_end":1166129,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1165947,"character_end":1166359,"quote":" under this section shall be adjustable.] \n9[“(6) For the purpose of sub-sections (1) and (2) “motor vehicle” shall \ninclude the vehicles specified in sub-section (7) of section 231B.”] \n \n \n10[   ] \n \n11[    ] \n                                            \n \n9[Provided that the provisions of this section shall not apply to any Mutual Fund \nspecified in sub-clause (2) of clause (57) of Part I of the Second Sch","quote_sha256":"ae44dd2886af572659094139d8b62bb6651887e9878607c1bfe686c3fbdbf117","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d60222d70005b9c46970","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167111,"character_end":1167123,"quote":"Section 234A","quote_sha256":"26cf5b2379399ed671c0c422492cf604f374fe61a0696c1e83a9077d26bc01fb","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166941,"character_end":1167353,"quote":"e the final tax on the income of such person from plying, or hiring out, of \nsuch vehicle.” \n9 Added by the Finance Act, 2015. \n10 Inserted by the Finance Act, 2007. \n11 Section 234A omitted by the Finance Act, 2021. The omitted section read as follows: \n   “234A CNG Stations.—(1) There shall be collected advance tax at the rate specified in Division VIB  \nof Part III of the First Schedule on the amount of ga","quote_sha256":"4e105313718f7019c1410c1e2126f7eafb7d3121528a9c93cc1a6955b44dd336","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-23bbb5bedaa9b7d963f6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1168709,"character_end":1168720,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1168539,"character_end":1168950,"quote":"mption bill shall charge advance tax under sub-section  (1) \nin the manner gas consumption charges are charged. \n \n \n(3) The tax collected under this section11[and under section 235] shall be a 11[minimum] tax on \nthe income of a CNG station arising from the consumption of the gas referred to in sub-section (1). \n11[Explanation.— For removal of doubt, it is clarified that for the purposes of this section tax","quote_sha256":"1359e49154a09317585e1f16c812367e7052e999dcdbd4ee5677938a7cf2d927","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-65a18429aaab82ed6a1a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170630,"character_end":1170642,"quote":"section \n147","quote_sha256":"bdc025e5dbe42684fc3f998cce1a2842ec77c85d769f439c07df0660676c774e","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170481,"character_end":1170872,"quote":"\f\nChapter XII – Transitional Advance Tax Provisions__________ \n \n464 \n \nis exempt from tax 1[or that he has discharged advance tax liability 2[under section \n147 or whose entire income is subject to final tax regime or minimum tax regime \nunder any provisions of this Ordinance other than this section]. ] \n \n3[(4) Under this section, — \n(a)  in the case of a taxpayer other than a company, ","quote_sha256":"c1dcfe279dc53a4b719345c7c4f35fc3a6b711e3785c2be7e5d5dd1c65c2c2f7","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b99657e28e7590c92745","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172204,"character_end":1172216,"quote":"Section 235A","quote_sha256":"1df6454a21b7c99d916d43329218ab4a4702b0f5608bdf5d3f3dccc46910e031","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172034,"character_end":1172446,"quote":"d rupees per month” substituted by the Finance Act 2017. \n5Clause (d) re-numbered by the Finance Act 2017. \n6Sections 235A and 235B inserted by the Finance Act, 2014. \n7 Section 235A omitted by the Finance Act, 2021. The omitted section read as follows: \n“235A. Domestic electricity consumption.- (1) There shall be collected advance tax at the rates \nspecified in Division XIX of Part IV of the First Schedule o","quote_sha256":"af3c0ca793c84d9756711531b95de595150b4e95da545a267ae29cd2dcba018f","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ea714c6d6fac8f6f8ef1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1174937,"character_end":1174948,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1174767,"character_end":1175178,"quote":"                                           \n(3) \nThe tax collected under sub- section (1) shall be deemed to be the tax required to be \ndeducted under sub-section (1) of section 153, on the payment for local purchase of scrap. \n(4) \nTax collected under sub-section (1) shall be non-adjustable and credit of the same shall \nnot be allowed to any person.] \n \n1Inserted by the Finance Act, 2015. \n2 Inserted by the","quote_sha256":"2b90b05799189e06a7efaa723993660c791352abc8b40d47114efe519121830a","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-57d43a28e3b09e16516d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176485,"character_end":1176495,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176315,"character_end":1176725,"quote":"o \nthe Government, local Government, any authority, a company, a foreign \nassociation declared to be a company under sub-clause (vi) of clause (b) of sub-\nsection (2) of section 80, or a foreign contractor or a consultant or a consortium or \nCollector of Customs or Commissioner of 4[Inland Revenue] or any other authority, \nshall collect advance tax, computed on the basis of sale price of such property and \n","quote_sha256":"8192b984580b58877af026dbdf6fa3a5e8ac6ff204578dfdcd8ac52591e5a3a1","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-66e4d15bc78568dd647b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177354,"character_end":1177365,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177184,"character_end":1177595,"quote":"ce tax is to be \ncollected with each instalment.] \n \n \n(2)  \nThe credit for the tax collected under sub-section (1) in that tax year \nshall, subject to the provisions of section 147, be given in computing the tax \npayable by the person purchasing such property in the relevant tax year or in the \ncase of a taxpayer to whom section 98B or section 145 applies, the tax year, in \nwhich the “said date” as referred","quote_sha256":"37172ad651ed24015657b4a38c8e96d5b4096f205d55f4f12e3a0733d9cf9a31","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4234431bca94cca21474","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"98B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":426027,"character_end":426347,"quote":"98B.  Discontinuance of business or dissolution of an association of \npersons.— (1) Subject to the provisions of section 117, where any business or \nprofession carried on by an association of persons has been discontinued, or \nwhere an association of persons is dissolved, all the provisions of this Ordinance, \nshall, s","quote_sha256":"1d7791d6daf1a1507571b880b09537b343e5784b054d2774457a59a76610ff2a","reader_fragment":"p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-425600-427200-c456af6e0c0e9ac4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-98b-426027","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177508,"character_end":1177519,"quote":"section 98B","quote_sha256":"01a282ad6ccb9b6b1200eaca2a1e14b884c7edcf45943d2f039ddf1e2def80e5","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177338,"character_end":1177749,"quote":"e provisions of section 147, be given in computing the tax \npayable by the person purchasing such property in the relevant tax year or in the \ncase of a taxpayer to whom section 98B or section 145 applies, the tax year, in \nwhich the “said date” as referred to in that section, falls or whichever is later. \n \nExplanation.- For the purposes of this section, sale of any property includes \nthe awarding of any le","quote_sha256":"83331c4e7abbb91a3f62ed6ce793629026e42b602889e5dd095f2f795dad649c","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-da28e0b6de5e9c625757","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"145","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741554,"character_end":741874,"quote":"1[145. Assessment of persons about to leave Pakistan.— (1) Where any person is \nlikely to leave Pakistan during the currency of tax year or shortly after its expiry with no \nintention of returning to Pakistan, he shall give to the Commissioner a notice to that \neffect not less than fifteen days before the probable date","quote_sha256":"f9c692ba3c9847b2a257632de6fac4e40bb0b9804a5fbebe32265d9899b495c8","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-145-741554","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177523,"character_end":1177534,"quote":"section 145","quote_sha256":"c14f89ecf3c03eedbc0ea3fc162ed7e3c87f1db39dd519b0c6ad16138201ae74","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177353,"character_end":1177764,"quote":" section 147, be given in computing the tax \npayable by the person purchasing such property in the relevant tax year or in the \ncase of a taxpayer to whom section 98B or section 145 applies, the tax year, in \nwhich the “said date” as referred to in that section, falls or whichever is later. \n \nExplanation.- For the purposes of this section, sale of any property includes \nthe awarding of any lease to any pers","quote_sha256":"054d113e733c81541e95f89bf63e533a7187f87b00c73d26ea262fdb847cca6c","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e37b8c980f646cad17c7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179794,"character_end":1179806,"quote":"Section 236B","quote_sha256":"bede4bffb543e38f6ee5de8ee09e2e0e969b6f53e2adf33b4d5dd7ae132f7a5e","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179624,"character_end":1180036,"quote":" service of Pakistan Armed Forces or Federal \nor Provincial Government or an ex-serviceman and serving personnel of armed \n                                            \n1 Section 236B added by the Finance Act, 2010. \n2 Sub-section (4) omitted by the Finance Act, 2015. The omitted sub-section (4) read as follows:- \n[(4) The advance tax under this section shall not be collected in the case of— \n(a) \nthe Federal ","quote_sha256":"99b7e8c642f9ba0402da7723bcf9e11a12e9c9b044c831a46129a406c5d59d8a","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b46f85b325a33e3b21e9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180224,"character_end":1180236,"quote":"Section 236B","quote_sha256":"bede4bffb543e38f6ee5de8ee09e2e0e969b6f53e2adf33b4d5dd7ae132f7a5e","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180054,"character_end":1180466,"quote":"ovincial Government; or  \n \n(b)  \na person who produces a certificate from the Commissioner Inland Revenue that \nincome of such person during the tax year is exempt.] \n3 Section 236B omitted by the Finance Act, 2021. The omitted section read as follows: \n“236B. Advance tax on purchase of air ticket.— (1) There shall be collected advance tax at the \nrate specified in Division IX of Part IV of the First Schedul","quote_sha256":"39c4b37a9955fd3d79ca19b2e44b23dc942e29850ae740cf529d47958becf009","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0829f2864ab34456c8b3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1182806,"character_end":1182816,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1182636,"character_end":1183046,"quote":" by the State Bank of Pakistan, the tax collected under this section \nfrom such persons shall be final discharge of tax liability in lieu of capital gains taxable \nunder section 37 earned by the seller or transferor from the property so disposed of.] \n \n \n(2)  \nThe Advance tax collected under sub-section (1) shall be adjustable \n \n3[:] \n \n4[Provided that where immovable property referred to in sub-\nsection ","quote_sha256":"caa3e8e66fc61e8915c9a3db6da74ba1a0b3f1268037e36efcbc35e8c363fbdb","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d9f04faf64900a9cc2dc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889331,"character_end":1889401,"quote":"7E. Reduced rate of tax on additional advances for low cost housing.- ","quote_sha256":"d31a9ec4e3b6fb7835973740b3a7007193060d280b34ad12d758856bee46ef34","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183475,"character_end":1183485,"quote":"section 7E","quote_sha256":"fed93793568c43d5f2af57991053b41f31406a6a487c44367c35789ae9ace068","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183305,"character_end":1183715,"quote":"ng or attesting \ntransfer of any immovable property shall not register, record or attest transfer \nunless the seller or transferor has discharged its tax liability under section 7E and \nevidence to this effect has been furnished to the said person in the prescribed \nmode, form and manner.”; ] \n \n \n6[   ]  \n \n                                            \n1 Expression inserted by the Finance Act, 2024. \n2 Full","quote_sha256":"48da27adfb08dd418516f4f53e47d4e04d154e3aa943b689a69cb90d82c1019e","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-24f52a877703a91496e2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1186406,"character_end":1186418,"quote":"Section 236C","quote_sha256":"6aa2b4a9f2699bb5d6cf8a1fb09b61a5ce61507861cf7400495b605b8cd1f1fb","reader_fragment":"p-r-2b2ba404-1185600-1187200-988f7a7cbe3d9b9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1185600-1187200-988f7a7cbe3d9b9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1186236,"character_end":1186471,"quote":"an original \nallottee, duly certified by the official allotment authority.\"] \n4 Sub-section (4) added by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. \n5 Section 236CA inserted by the Finance (Supplementary) Act, 2022. ","quote_sha256":"62bb16e6a02c0f5a938c24cb4ef38ca2f247afb2da11057c71df333fdbfb6d2b","reader_fragment":"p-r-2b2ba404-1185600-1187200-988f7a7cbe3d9b9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1185600-1187200-988f7a7cbe3d9b9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0291a4252acc7d24616c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1188128,"character_end":1188140,"quote":"Section 236C","quote_sha256":"6aa2b4a9f2699bb5d6cf8a1fb09b61a5ce61507861cf7400495b605b8cd1f1fb","reader_fragment":"p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1187958,"character_end":1188370,"quote":"arquee, hotel, \nrestaurant, commercial lawn, club, a community place or any \nother place used for such purpose.] \n \n2[  ] \n                                            \n1 Section 236CB inserted by the Finance (Supplementary) Act, 2023 (X of 2023) dated 23.02.2023. \n2Section 236D and 236F omitted through Finance Act, 2020 dated 30th June, 2020 the omitted sections \nread as follows: 236D. Advance tax on function","quote_sha256":"d1c81ab82836acb77905ff7e412eaee07da573dedc261d1d078ddadb680eab74","reader_fragment":"p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a97df0b5405251b79f8d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192461,"character_end":1192473,"quote":"Section 236H","quote_sha256":"3a681e30e53c97622b2a2566fa823ca9c8e2cfb852a396e6141fea4c7e81652a","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192291,"character_end":1192703,"quote":"rettes, glass, textile, beverages, paint or foam sector,” omitted by \nthe Finance Act, 2024. \n5 Inserted by the Finance Act, 2015. \n6Inserted by the Finance Act, 2018 \n7 Section 236HA omitted by the Finance Act, 2021. The omitted section read as follows: \n“236HA. Tax on sale of certain petroleum products.— (1) Every person selling petroleum \nproducts to a petrol pump operator or distributer, where such operat","quote_sha256":"fb6de26868978b69c94c57ee1ebfaad9c724694d2d33f6d171a55afee24181dd","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cf635dabf43335f56bde","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193863,"character_end":1193875,"quote":"Section 236I","quote_sha256":"5ea8e083b190da316fe32312c04f8f424e81abae93049cf7e3ad5bd6dddcd2af","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193693,"character_end":1194105,"quote":"son \nresponsible for registering, recording or attesting transfer for local authority, \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 236I omitted by the Finance Act, 2022. The omitted section read as follows: \n“236I. Collection of advance tax by educational institutions.— (1) There shall be collected \nadvance tax 2[from a person not appearing on the active taxpayer","quote_sha256":"9a6152c04864b827c078c76fc087a5210c3e7d95e17abb0be69a6fad146b65a4","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-43c77f85511000a5c310","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236J","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1195392,"character_end":1195404,"quote":"section 236J","quote_sha256":"194bb9ef06c21484aac8c698f31ba5b9fb067b830ea01023e0e3612c502e5dae","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1195222,"character_end":1195634,"quote":"o Pakistan-source income; and \n(iii) the fee is remitted directly from abroad through normal banking channels to the bank \naccount of the educational institution.” \n3The section 236J omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read \nas follows:  \n“236J. Advance tax on dealers, commission agents and arhatis etc.— (1) Every market committee \nshall collect advance tax from dealers","quote_sha256":"e1b7cf79cd4a6942fdead6e9f509a71e2621d1c9b482a6e76c1d3f261cb465a5","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3276d7dd8131ee189b8e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236L","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199330,"character_end":1199393,"quote":"   236L. Advance tax on purchase of international air ticket.— ","quote_sha256":"edfbe2b9f8bceb95b0479ae04c8e0ba2650be03f93300d6b189c83cabf42caf1","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199245,"character_end":1199257,"quote":"Section 236L","quote_sha256":"eef165735bf1b6d38256de8c98425e2263682b4167802191ce58cc41ebe9d029","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199075,"character_end":1199487,"quote":" from \noutside Pakistan through normal banking channels.”] \n \n2[    ] \n \n3[   ] \n4[   ] \n                                            \n1Added by the Finance Act, 2015. \n2 Section 236L omitted by the Finance Act, 2021. The omitted section read as follows: \n   236L. Advance tax on purchase of international air ticket.— (1) Every airline, issuing ticket for  \njourney originating from Pakistan, shall collect advan","quote_sha256":"582ebc2ff4082383892ce7cabe3240d650b6f8f5433fde2be0c2676bf1330345","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ca3596ece6e099ab4bfa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236M","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1200073,"character_end":1200085,"quote":"Section 236M","quote_sha256":"a8afc0a61b96348ba5d876d61300dac38c1193dcccfae0453a7703d3b60cc86f","reader_fragment":"p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199903,"character_end":1200315,"quote":"f collection under sub-section (1) and time of collection \nshall be as may be prescribed. \n(4)  \nThe advance tax collected under sub-section (1) shall be adjustable.” \n3 Section 236M omitted by the Finance Act, 2018. The omitted section 236M read as follows: \n“236M.  Bonus shares issued by companies quoted on stock exchange .- (1) Notwithstanding \nanything contained in any law for the time being in force, eve","quote_sha256":"2b52e56d36cfe615262160c655fba7f854ce3d444beaaf1f2c96b98169b5c4f4","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b624fe3a408b3f3285a3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236M","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1200132,"character_end":1200144,"quote":"section 236M","quote_sha256":"cc9322fb7ca7ad448624c1b44b205911b018ddc1e11681c6196efe8ee729bf66","reader_fragment":"p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199962,"character_end":1200374,"quote":"shall be as may be prescribed. \n(4)  \nThe advance tax collected under sub-section (1) shall be adjustable.” \n3 Section 236M omitted by the Finance Act, 2018. The omitted section 236M read as follows: \n“236M.  Bonus shares issued by companies quoted on stock exchange .- (1) Notwithstanding \nanything contained in any law for the time being in force, every company, quoted on stock exchange, \nissuing bonus shares","quote_sha256":"d6062a3b48f02f62f065be39eacdbc3065137be2c4c4a166a96195981844a976","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f3e90ee71a38e5e00514","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236N","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1202055,"character_end":1202067,"quote":"section 236N","quote_sha256":"a91646e94c78690765efbfc170a4248d09ad3e09fb3c279877732ff519c2e76c","reader_fragment":"p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1201885,"character_end":1202297,"quote":"n shall be final tax on the income of the shareholder of the company \narising from issuing of bonus shares.” \n4Section 236N omitted by the Finance Act, 2018. The omitted section 236N read as follows: \n“236N. Bonus shares issued by companies not quoted on stock exchange .- (1) Notwithstanding \nanything contained in any law for the time being in force, every company, not quoted on stock \nexchange, issuing bonus","quote_sha256":"cdcb4e63f21fce2661b3ec3a94d89c3d73d3143585addc673045d07ac2b42e8f","reader_fragment":"p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2f6402b07df9a0870d2d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204265,"character_end":1204277,"quote":"Section 236P","quote_sha256":"bf85b05468cfab418e84c815c0672d20e69af1d8316039f4673d5b871d63168f","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204095,"character_end":1204507,"quote":"by the Finance Act, 2015. \n2 The words “in the case of withdrawals made by” substituted by the Finance Act, 2016. \n3 Section “236P” inserted by the Finance Act, 2015. \n4 Section 236P omitted by the Finance Act, 2021. The omitted section read as follows: \n“236P. Advance tax on banking transactions otherwise than through cash.— (1) Every banking \ncompany shall collect advance adjustable tax from a 4[person whos","quote_sha256":"58427c405bda40792f78311314f04892cc4a7f1860b95edc752aa8b17de1a0bb","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1d3c4c4ea9f1e65ab7e0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1207476,"character_end":1207487,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1207306,"character_end":1207717,"quote":"ch tax is deductible under sub-section (1) or (2) of this \nsection.] \n(4) In this section ―prescribed person‖ means a prescribed person as defined in sub-section \n(7) of section 153. \n(5) The provisions of sub-section (1) and (2) shall not apply to— \n(a) \nagricultural machinery; and \n(b)   machinery leased by a leasing company, an investment bank or a modaraba or a \nscheduled bank or a development finance in","quote_sha256":"bae2115036d771a021663a14f8c28406b276fc06c663a711811d38809266eb5b","reader_fragment":"p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-79c136201fca0a5bb7dd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236S","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208925,"character_end":1208937,"quote":"Section 236S","quote_sha256":"aba96e764aaddb0845bd28812df31c34f0b1709c7507cd91ed0fba19257a2bda","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208755,"character_end":1209167,"quote":"titution or university in a foreign \ncountry and any other expense related or attributable to foreign education.” \n2 Section “236S” inserted by the Finance Act, 2015. \n3 Section 236S omitted by the Finance Act, 2021. The omitted section read as follows: \n   “236S. Dividend in specie.—Every person making payment of dividend-in-specie shall collect tax \nfrom the gross amount of the dividend in specie paid at th","quote_sha256":"dfa0f8f19910d4b5d247b2e13c01e838cc46a2377662ec787c8df56a33633d85","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-58c9b83fac3d1a068bc9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236V","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210796,"character_end":1210808,"quote":"Section 236V","quote_sha256":"4a373600a5b6db3a8f5b901aed396f86722e39a9ca0c48ba23daeddd10effb6d","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210626,"character_end":1211038,"quote":"be treated to have \nbeen collected by the insurance company. \n(3)  Advance tax collected under this section shall be adjustable.” \n2Inserted by the Finance Act, 2016. \n3 Section 236V omitted by the Finance Act, 2021. The omitted section read as follows: \n    “236V. Advance tax on extraction of minerals.- (1) There shall be collected advance tax at the \nrate specified in Division XXVI of Part-IV of the First S","quote_sha256":"ac7d6b859f469402604bf8fb605df3a448a72c388540896b6a2d9e09427c20d6","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6317d918a2ef8f1e51bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212005,"character_end":1212016,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1211835,"character_end":1212246,"quote":"ing the transfer shall collect from the purchaser or transferee advance tax at the \nrate of three per cent of the amount computed  under clause (c) of sub-section (4) of section 111. \n4[Explanation,—For removal of doubt, it is clarified that the person responsible for \nregistering, recording or attesting transfer includes person responsible for registering, recording \nor attesting transfer for local authorit","quote_sha256":"0b4fd7410863c7c316b012c34d6f2931fcc76f26f27a61e33fca087dd189d4f5","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7c9f06b3bbff4c980233","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Y","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213006,"character_end":1213326,"quote":"236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at the time of transfer of any sum \n\n\f\nChapter XII – Transitional Advance Tax Provisions__________ \n \n478 \n \n1[236Y.  Advance tax on persons remitting amounts abroad t","quote_sha256":"c4177f124a760b33bffc60b5b9596817e6a7849b0cb3abf386ae204e746b747c","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236y-1213006","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212921,"character_end":1212933,"quote":"Section 236Y","quote_sha256":"8891dfba8a4f716ba746afd369f5817d29f40021bf276575f6db6a65aa2a80a6","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212751,"character_end":1213163,"quote":"ry person purchasing tobacco including manufacturers of \ncigarettes.  \n(2) Tax collected under this section shall be adjustable.” \n6Inserted by the Finance Act, 2018. \n7 Section 236Y omitted by the Finance Act, 2021. The omitted section read as follows: \n236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at t","quote_sha256":"cd7ab9d3d8d5767f9e30e06e55de8d4528f836a6f49c2b01464c7df2d44320b1","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7793ba5954720c78eada","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Y","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213006,"character_end":1213326,"quote":"236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at the time of transfer of any sum \n\n\f\nChapter XII – Transitional Advance Tax Provisions__________ \n \n478 \n \n1[236Y.  Advance tax on persons remitting amounts abroad t","quote_sha256":"c4177f124a760b33bffc60b5b9596817e6a7849b0cb3abf386ae204e746b747c","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236y-1213006","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215840,"character_end":1215852,"quote":"Section 236Y","quote_sha256":"8891dfba8a4f716ba746afd369f5817d29f40021bf276575f6db6a65aa2a80a6","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215670,"character_end":1215941,"quote":"side  Pakistan  at  the rate specified \nin Division XXVII of Part IV of the First Schedule. \n(2)  The advance tax collected under this section shall be adjustable.\"]” \n1 Section 236Y inserted by the Finance Act, 2022.  \n2 Section 236Z inserted by the Finance Act, 2023.  ","quote_sha256":"87b2f5702a1718c8392112d15ab42f3a7efacce8cc1bc8d362473601ba2bed57","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2017922d07dd19aa1210","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Z","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213780,"character_end":1214100,"quote":"2[236Z. Bonus shares issued by companies. – (1) Notwithstanding anything \ncontained in any law for the time being in force, every company, issuing bonus \nshares to the shareholders of the company, shall withhold ten percent of the bonus \nshares to be issued.  \n \n(2)  \nBonus shares withheld under sub-section (1) shall o","quote_sha256":"9019bb54452306418551d2313fa716dd60270d70037a080fabd3527c917835df","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236z-1213780","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215892,"character_end":1215904,"quote":"Section 236Z","quote_sha256":"460a93f79bb2e236a803d330d74fe9e4ef8a1305db2b51c09734c64abb2ececb","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215722,"character_end":1215941,"quote":"XXVII of Part IV of the First Schedule. \n(2)  The advance tax collected under this section shall be adjustable.\"]” \n1 Section 236Y inserted by the Finance Act, 2022.  \n2 Section 236Z inserted by the Finance Act, 2023.  ","quote_sha256":"3e1543700f8575e65a89eceeaf68d9131639ee42d796814dbc5058a849085d9e","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d631cfdd08ff3b9a7aa3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897655,"character_end":1897726,"quote":"1. Manner and basis of computation of capital gains and tax thereon.—  ","quote_sha256":"a6803064479629e1172ef650115413aac83d0b5381a97ec3e9889a543271e86e","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220093,"character_end":1220102,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1219923,"character_end":1220284,"quote":"] \n \n238.  Repeal. — The Income Tax Ordinance, 1979 (XXXI of 1979), shall stand \nrepealed on the date this Ordinance comes into force in pursuance of sub-section \n(3) of section 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) added by the Finance Act, 2022.  \n3 Section 237B added by the Finance Act, 2022.  ","quote_sha256":"2c565d272426fdbc37a8e0b1fe705b609eaaafcaf6da2eb9edcaac5b7c46d56d","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9e0c7fbe90622fecd988","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"237B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1219476,"character_end":1219796,"quote":"3[237B. Prize schemes to promote tax culture.- (1) The Board may prescribe \nprize schemes to encourage the general public to make purchases, or avail \nservices only from integrated enterprises issuing tax invoices.  \n \n(2) \nThe Board may prescribe procedure for mystery shopping in respect \nof invoices issued by integra","quote_sha256":"ecc21f83e483c6951b4705e82e7765c397188aae659b0f97f60789b9693fab2f","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-237b-1219476","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220238,"character_end":1220250,"quote":"Section 237B","quote_sha256":"eeacb12f08a2477e272da92b86ff4d25a8bfb71050308367a341a23b08a88222","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220068,"character_end":1220284,"quote":"e of sub-section \n(3) of section 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) added by the Finance Act, 2022.  \n3 Section 237B added by the Finance Act, 2022.  ","quote_sha256":"b71bc16d9fadcd5adadf7db7e9fa7a57255acbabf8a65df2b367371c2edc13c4","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6016cc361d19ee54e220","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290270,"character_end":290590,"quote":"59. \nCarry forward of capital losses.— (1)  Where a person sustains a loss for \na tax year under the head “Capital Gains” (hereinafter referred to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance A","quote_sha256":"c6f4c53da1a32382875cd86bea5591421ec535959299ff18cb2dffd88140e416","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59-290270","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220986,"character_end":1220996,"quote":"section 59","quote_sha256":"8e3869f9c5af091b46c1f5b642521783c235d9f3791c3483b95a1f6a0a93e2c9","reader_fragment":"p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220816,"character_end":1221226,"quote":"er this Ordinance to make an \nassessment in respect of a tax year ending on any date after the 30th day of June, \n2002, and in accordance with the procedure specified in section 59 or 59A 3[or 61] \nor 62 or 63, as the case may be, of the repealed Ordinance.] \n \n4[(3)   The provisions of 5[sub-sections] (1) and (2) shall apply, in like manner, \nto the imposition or charge of any penalty, 6[default surcharge]","quote_sha256":"e5bc5ff55fc6244bb79ba4305e92c37f8564b2c91c53af07beae05c3bfafd708","reader_fragment":"p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f29a059888f7e3b1e50c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228189,"character_end":1228200,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228019,"character_end":1228430,"quote":"t where monthly instalment does not \n7[exceed] one thousand rupees shall continue to remain exempt and any person \npaying such yield or income shall not deduct tax under section 151 therefrom and \nthe recipient of such yield or income shall not be required to produce an exemption \ncertificate under section 159 in support of the said exemption.] \n \n \n(15)  Section 107AA of the repealed Ordinance shall continu","quote_sha256":"9335c10c029d97e9f83453b74d4269ff2f4b940b99ffec7eae4422b532ee91d9","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-be0770efaea4f1ed66a3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"159","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":849203,"character_end":849247,"quote":"159.  Exemption or lower rate certificate.— ","quote_sha256":"8adf6ea5f3c5e01e14abbab6d8c731c9534adf0fd6b4b77a60657b432587dfd3","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228319,"character_end":1228330,"quote":"section 159","quote_sha256":"c8278c661788f2256b0ec8584e51adde25b9e11a56a9ca8f99bea46f91da0963","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228149,"character_end":1228560,"quote":"ld or income shall not deduct tax under section 151 therefrom and \nthe recipient of such yield or income shall not be required to produce an exemption \ncertificate under section 159 in support of the said exemption.] \n \n \n(15)  Section 107AA of the repealed Ordinance shall continue to apply until \nthe 30th day of June, 2002. \n \n                                            \n1Sub-section (12) substituted by the","quote_sha256":"8ca4551d26a1c6b489e13247984d77202883bdd631c1bc1f9caeddaec4ce6fbb","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1b64653279b8eb223699","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"107A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228377,"character_end":1228389,"quote":"Section 107A","quote_sha256":"eea32e6cb2bb423937122e1d2cf42fe876afe9df1e7c5a6411bae46e99214387","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228207,"character_end":1228619,"quote":"rom and \nthe recipient of such yield or income shall not be required to produce an exemption \ncertificate under section 159 in support of the said exemption.] \n \n \n(15)  Section 107AA of the repealed Ordinance shall continue to apply until \nthe 30th day of June, 2002. \n \n                                            \n1Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12) read a","quote_sha256":"f6471948cfbd52d8d2631c6b654a49d3a48f2a9a409da80c1f24b0def1559a2a","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aa513e9e5b1b075d9fb3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228892,"character_end":1228903,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228722,"character_end":1229133,"quote":" to \napply to the yield on National Savings Deposit Certificates issued before 1st July, 2001 and a person \npaying yield on such a Certificate shall not deduct tax under section 151 from the payment.”  \n2 The word “revoked” substituted by the Finance Act, 2005. \n3Sub-section (13) substituted by the Finance Ordinance, 2002. The substituted sub-section (13) read \nas follows: \n“ (13) There is no requirement for","quote_sha256":"a066be470ba93a770a745d5f1bd126c423e9f4b1e86f7e76f966533f591f6bc9","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8d252e2947c9edfb9c5e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"159","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":849203,"character_end":849247,"quote":"159.  Exemption or lower rate certificate.— ","quote_sha256":"8adf6ea5f3c5e01e14abbab6d8c731c9534adf0fd6b4b77a60657b432587dfd3","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229238,"character_end":1229249,"quote":"section 159","quote_sha256":"c8278c661788f2256b0ec8584e51adde25b9e11a56a9ca8f99bea46f91da0963","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229068,"character_end":1229479,"quote":"ection (13) read \nas follows: \n“ (13) There is no requirement for the holder of  Certificate to which sub-section (14) applies \nto acquire an exemption certificate under section 159 to give effect to the exemption.“  \n4The word “revoke” substituted by the Finance Act, 2005. \n5 The words and comma “amended, modified” substituted by the words and comma “amend, modify” \nby the Finance Act, 2014. \n6Sub-section (","quote_sha256":"dc93eeae90f5ad6d0124bf38773dd155f544f7722df69c22de364a140d9821ea","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-525d7d83f9dd81aa28ab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229837,"character_end":1229848,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229667,"character_end":1230078,"quote":"to \napply to the yield on National Savings Deposit Certificates issued before 1st July, 2001, and a person \npaying yield on such a Certificate shall not deduct tax under section 151 from the payment, and the \nholder of such Certificate shall not be required to acquire an exemption certificate under section 159 \nto give effect to the said exemption. \n7 The word “exceeds” substituted by the Finance Act, 2005. ","quote_sha256":"6a9206554c60881dddc2045b618985f369004ccf5f79f9a647cdc5a80c89c98b","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-479395efed82cec60e19","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"159","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":849203,"character_end":849247,"quote":"159.  Exemption or lower rate certificate.— ","quote_sha256":"8adf6ea5f3c5e01e14abbab6d8c731c9534adf0fd6b4b77a60657b432587dfd3","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229967,"character_end":1229978,"quote":"section 159","quote_sha256":"c8278c661788f2256b0ec8584e51adde25b9e11a56a9ca8f99bea46f91da0963","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229797,"character_end":1230078,"quote":" Certificate shall not deduct tax under section 151 from the payment, and the \nholder of such Certificate shall not be required to acquire an exemption certificate under section 159 \nto give effect to the said exemption. \n7 The word “exceeds” substituted by the Finance Act, 2005. ","quote_sha256":"5364e7d471a1a10eee9ffac03a261bc15fedc8718e7f7579fee0e94c2c9bef09","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0d6e7926a5b7b21454e0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"131","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":670099,"character_end":670419,"quote":"1[131. Appeal to the Appellate Tribunal. — 2[(1) Where the taxpayer, or the \nCommissioner objects to an order passed by the Commissioner (Appeals), the \ntaxpayer or Commissioner may appeal to the Appellate Tribunal against such order \nwithin thirty days of the receipt of such order:  \n \nProvided that the taxpayer may d","quote_sha256":"38e991e0c790e9e896d5b1d536f7e711f0ebe4a1072d03783ca1f89f8ccdeba2","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-131-670099","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230561,"character_end":1230572,"quote":"section 131","quote_sha256":"ba4d383b1dfef1563bbe692b5208f38a55ca379c924c896139ee0d4b3d264c27","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230391,"character_end":1230802,"quote":"hedule to the repealed Ordinance shall \ncontinue to apply to assets covered by the item. \n \n \n2[(18)The period of limitation provided in clause (d) of subsection (2) of \nsection 131 and sub-section (1) of section 133 shall continue to apply where any \ndecision of the Commissioner (Appeals) or the Appellate Tribunal is received prior \nto the date of commencement of the Tax Laws (Amendment) Act, 2024.] \n \n3[  ","quote_sha256":"3e8a5b08e1db4f10002f319e3db632ec0c007b10dc564601b408bd37657fd4f5","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-47c348c8b29f257a07e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"133","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681244,"character_end":681564,"quote":"133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and accompanied by such \ndocuments as may be prescribed, require the Appellate Tribunal to refer any question of law arising out of such \nord","quote_sha256":"a1dd25b6d383a91c8ec3343102b91712cbae152300f6c047cb2185feb1b8eab3","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-133-681244","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230596,"character_end":1230607,"quote":"section 133","quote_sha256":"9b2b8c9cf89fbcf1a464fa1ad95d4519b813cc2f09c855d57eb2081a858c4948","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230426,"character_end":1230837,"quote":"all \ncontinue to apply to assets covered by the item. \n \n \n2[(18)The period of limitation provided in clause (d) of subsection (2) of \nsection 131 and sub-section (1) of section 133 shall continue to apply where any \ndecision of the Commissioner (Appeals) or the Appellate Tribunal is received prior \nto the date of commencement of the Tax Laws (Amendment) Act, 2024.] \n \n3[  ]  \n \n4[239A. Transition to Federal","quote_sha256":"371ce7e9cc78b7b9bc794376777dcd2f822edd2c0b8b3cd402191e7d0bf2187f","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-af569e6d761e67de8daf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"239B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231177,"character_end":1231497,"quote":"5[239B. Reference to authorities.— (1) Any reference to the Regional Commissioner \nof Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) \n                                            \n1The word “until” substituted by the Finance Act, 2002. \n2 Sub-section (18) added by the Finance Act, 2024. \n3O","quote_sha256":"3168b605601f05164e499767e4e50417af0c7b1618b7a35ba84309fa49a46dd2","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-239b-1231177","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232764,"character_end":1232776,"quote":"Section 239B","quote_sha256":"2779eadc2f79909026effaa63c78cb3bf576e9843c13ced970956f7accba06f2","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232594,"character_end":1233006,"quote":" Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act, \n2010. The substituted Section 239B read as follows: \n“239B. Reference to authorities.— (1) Any reference to the Regional Commissioner of Income Tax, \nCommissioner of Income Tax, Commissioner of Income Tax (Appeals) and Taxation Officer, \nwherever occurring, in thi","quote_sha256":"2f27656d2967cc016f8b6dff154073b160e8edd7cd75850b9be43ca4c0588d55","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d6a729665ec08cd0857f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1122661,"character_end":1122981,"quote":"6[230. Directorate General (Intelligence and Investigation), Inland Revenue.—(1) \nThe Directorate General (Intelligence and Investigation) Inland Revenue shall \nconsist of a Director General and as many Directors, Additional Directors, Deputy \nDirectors and Assistant Directors and such other officers as the Board, may ","quote_sha256":"2b353984d691cddaa12ae67294ca49f46024f04abb11da1de0ec8463ba4338e1","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230-1122661","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1234758,"character_end":1234769,"quote":"section 230","quote_sha256":"921a9b8605b8e71b385e3a9a0466ffcd80dd5e2b5d123759ec332f54f19b7d1a","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1234588,"character_end":1234999,"quote":"in the  \nestablishment, or conferment of powers and functions, of the Directorate-General \n(Intelligence and Investigation), Inland Revenue and authorities specified in \nsection 230, all orders passed, notices issued and actions taken in exercise or \npurported exercise of the powers and functions of the Commissioner under  this \nOrdinance by the Directorate-General (Intelligence and Investigation), Inland \nR","quote_sha256":"9569590c0497f663854e2793d5ff950f0b6f591e330746285b491aa56a8c9e78","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b83eff4e9e18c161a9eb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"230","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1122661,"character_end":1122981,"quote":"6[230. Directorate General (Intelligence and Investigation), Inland Revenue.—(1) \nThe Directorate General (Intelligence and Investigation) Inland Revenue shall \nconsist of a Director General and as many Directors, Additional Directors, Deputy \nDirectors and Assistant Directors and such other officers as the Board, may ","quote_sha256":"2b353984d691cddaa12ae67294ca49f46024f04abb11da1de0ec8463ba4338e1","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-230-1122661","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235038,"character_end":1235049,"quote":"section 230","quote_sha256":"921a9b8605b8e71b385e3a9a0466ffcd80dd5e2b5d123759ec332f54f19b7d1a","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1234868,"character_end":1235279,"quote":"ers and functions of the Commissioner under  this \nOrdinance by the Directorate-General (Intelligence and Investigation), Inland \nRevenue or the authorities specified in section 230 shall be deemed to have  been \nvalidly passed, issued and taken under this Ordinance.] \n \n7[242. Benefits of repealed provisions.— The existing beneficiaries of \nexemptions or concessionary provisions of the Ordinance, already ex","quote_sha256":"3f74d4edaaad283ffc5a67e867854f8f74ec19ea67eb140bef5bde8dc36b28b7","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7731e5f2104b2e03502f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"242","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235140,"character_end":1235460,"quote":"7[242. Benefits of repealed provisions.— The existing beneficiaries of \nexemptions or concessionary provisions of the Ordinance, already expired or \nexpiring, on thirtieth day of June, 2021 or repealed by Tax Laws (Second \n                                            \n1 Inserted  by the Finance Act, 2013. \n2 The word “n","quote_sha256":"bf0a0f62371b595b22436b8c136b9e6bc76f6d9cdac605222d172f226ab40c73","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-242-1235140","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235800,"character_end":1235811,"quote":"Section 242","quote_sha256":"96e243c06d17011fdb3771477ee15d7d5c15b88de11300f7576ae0004963e412","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235630,"character_end":1236041,"quote":"rcised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Finance Act, 2018. \n7 Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The amendment read as follows: \n  “The following provisions of the Income Tax Ordinance, 20021 (XLIX of 2001) ","quote_sha256":"395f28f44e420a1697dac0d3e4db5055e1850c57233599db672a2e9e38a1f2ad","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ad9457c58215f2c534f6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"65D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1236332,"character_end":1236343,"quote":"Section 65D","quote_sha256":"e2154c429c10046f92b400a1e9b558546e4219533b9ac869c3e0dff234d0fe36","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1236162,"character_end":1236522,"quote":"continue to enjoy benefits of the repealed provisions for the periods and subject to conditions and \nlimitations specified in theses repealed provisions, namely:-   \n1- \nSection 65D; \n2- \nFollowing clauses of Part-I of the Second Schedule :– (72), (126C), (126H), (126J), (126K), \n(126L) and (126N); and  \n3- \nClause (18A) of Part-II of the Second Schedule.”  ","quote_sha256":"1085096ceb871845092e9388e7b5f674668603de733517703b924d40223c557d","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-977c3e2528d31d32d10a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"92","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":404762,"character_end":404817,"quote":"92. Principles of taxation of associations of persons.—","quote_sha256":"6be8afceb7ddc6a2ac530405018e60368b13747dbe4e048130bcd84e16a7c96d","reader_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-403200-404800-218880bf8a76bc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-403200-404800-218880bf8a76bc58","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249467,"character_end":1249477,"quote":"section 92","quote_sha256":"cdb8721bc9be5b4e7f2c3c835e85a3b7e0951d2dd7535307e3d18bd670829dff","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249297,"character_end":1249707,"quote":"itted by the Finance Act, 2006. The omitted clause (2) read as follows:  \n“2. \nWhere, for a tax year, an individual or association of persons to which subsection (1) of \nsection 92 applies derives income from agriculture to which section 41 applies and the gross \namount of such income for the year exceeds Rs. 80,000, the rates of tax imposed on the \ntaxable income of the individual or association of persons","quote_sha256":"ce85919bf90352498967da1647cada5b69b7f1de8f2457ebafbe54203cb350b7","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4087343251f711bae59f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"41","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":259313,"character_end":259633,"quote":"41. \nAgricultural income. — (1) Agricultural income derived by a person shall \nbe exempt from tax under this Ordinance. \n \n(2) \nIn this section, “agricultural income” means, — \n \n(a) \nany rent or revenue derived by a person from land which is \nsituated in Pakistan and is used for agricultural purposes; \n \n(b) \nany inco","quote_sha256":"aa8e88f349ba374d531f175e27d5c1708a819e6fbb6b50a3c0b8541ded481d6b","reader_fragment":"p-r-2b2ba404-259200-260800-6dba58566c797175","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-259200-260800-6dba58566c797175","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-41-259313","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249527,"character_end":1249537,"quote":"section 41","quote_sha256":"70c1774c9253802b2ed5d2e6aeca3b1c0b20362de2d7e8e4db4a767970e88503","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249357,"character_end":1249767,"quote":"as follows:  \n“2. \nWhere, for a tax year, an individual or association of persons to which subsection (1) of \nsection 92 applies derives income from agriculture to which section 41 applies and the gross \namount of such income for the year exceeds Rs. 80,000, the rates of tax imposed on the \ntaxable income of the individual or association of persons for the year shall be as set out in \nthe following table, n","quote_sha256":"7f0c364d335f01d3969584c2efb2dacd984488573a7d088c1fb2b1f934637f5d","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9ce2c851dfc8146f3e31","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"87","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":398107,"character_end":398134,"quote":"87. Deceased individuals.— ","quote_sha256":"b5ce9a74968da982b528bf4a398369ded4757c8b30794a32b3ebf107abd65d54","reader_fragment":"p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250646,"character_end":1250656,"quote":"section 87","quote_sha256":"36729426ce4946ec41f5333f4327b497eb7317172b57fb152355bc1c4559957b","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250476,"character_end":1250886,"quote":" clause 3 read as follows: \n   “3. \nThe rates of tax applicable to a legal representative of a deceased individual liable for tax \nunder clause (b) of sub-section (1) of section 87 shall be – \n(a) \nin the tax year in which the deceased died and the following tax year, \nthe rates applicable under clause 1; or \n(b) \nin any subsequent year, 35%.” \n \n4 “Division IA” omitted by the Finance Act, 2013. The omitted","quote_sha256":"4cce4a0696b8f66cf113f0d2b7267e024548a3da2626b714ce6fea7edb5865d2","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cd1cc45f88da1320f5df","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251021,"character_end":1251033,"quote":"section 113A","quote_sha256":"7168440287b20bbd5ccd14a49583974284a84d295b75294769470acbead5c283","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250851,"character_end":1251075,"quote":" the Finance Act, 2013. The omitted “Division IA” read as follows: \n“Division IA \nRate of Tax on certain persons \n \n \nThe rate of tax to be paid under sub-section (1) of section 113A shall be one per cent \nof the turnover.” ","quote_sha256":"98dcd27002e19138b4849c1a74bc53831a6bb4ab6f3f298ab2e975ba657df506","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21b8bd132364f91906b7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1252942,"character_end":1252951,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1252772,"character_end":1253181,"quote":"6, 31% for tax year 2017 3[,] 30% for tax year \n2018 and 3[29% for tax year 2019 and onwards.] 3[  ] 3[  ] \n3[(iii)  \nwhere the taxpayer is a small company as defined in section 2, tax shall be payable at \nthe rate of  3[25]% 3[:] ] \n3[  ] \n3[Provided  that  for  tax  year  2019  and onwards  tax  rates  shall  be  as  set  out  in  the \nfollowing Table, namely:— \nTax year \nRate of Tax \n2019 \n24% \n2020 \n23","quote_sha256":"d22d9f805a2e1eb82d1d81748072df3b650d024a7018137234db18b3760014cf","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5c8bbf7b5f86b1510d79","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254945,"character_end":1254955,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254775,"character_end":1255185,"quote":" for tax year \n2019 shall be payable, on estimate basis, by thirtieth day of June, 2018. ]] \n \n5[Division IIB \nSuper Tax on high earning persons \n \nThe rate of tax under section 4C shall be – \n \n6[  ]  \n7[TABLE \n                                            \n1 The figure “0” substituted by “4” through Finance Supplementary (Second Amendment) Act, 2019 \n2 The figure “3” substituted by “4” through Finance Suppl","quote_sha256":"bf4ea8d93226050e32aa7b79edf2f829b376bebaace3d55121ea94fa6c027c38","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7eb7de7b9c2d24df9405","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255574,"character_end":1255584,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255404,"character_end":1255814,"quote":" Act, 2019 \n5 Division IIB inserted by the Finance Act, 2022. \n6 Table substituted by the Finance Act, 2023. The substituted Table read as follows: \n \nS.No \nIncome under section 4C \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere income does not exceed Rs.150 million \n0% of the income  \n2. \nWhere income exceeds Rs. 150 million but does not exceed Rs. 200 million  1% of the income  \n3. \nWhere income exceeds Rs. 200 mi","quote_sha256":"c95d941c366c2cda0f4994461f8524f58f35f0c6ba1177899099fd7a6cf24c83","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b89ee452bf947e243f20","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1256151,"character_end":1256161,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255981,"character_end":1256391,"quote":" income exceeds Rs. 300 million \n4% of the income: \n \n7 Table substituted by the Finance Act, 2025. The substituted Table read as follows: \n“Table \n \nS. No \nIncome under section 4C \nRate of Tax \nFor tax year 2022 \nFor tax year 2023 and \nonwards \n(1) \n(2) \n(3) \n(4) \n1. \nWhere income does not exceed Rs. \n150 million \n0% of the income \n0% of the income \n2. \nWhere income exceeds Rs. 150 million \nbut does not ex","quote_sha256":"1ecc0de03b902ed1af2560dc652e38b3dc09937616a39964a86423169e1f0a23","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-185655356949450f382b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1256677,"character_end":1256687,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1256583,"character_end":1256917,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n497 \n \n \nS. No Income \nunder \nsection 4C \n \nRate of Tax \n \nFor tax year \n2022 \nFor tax year \n2023, 2024 \nand 2025 \nFor tax year \n2026 and \nonwards \n(1) \n(2) \n(3) \n(4) \n(5) \n1. \nWhere \nincome \ndoes not exceed \nRs. 150 million \n0% \nof \nthe \nincome \n0% \nof \nthe \nincome \n0%","quote_sha256":"f82e2b81a0f165c1be5aa399404cb10ff99f0f59e1585104add7d5efa20c159d","reader_fragment":"p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-79b76f81dcf2a01a1461","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1259138,"character_end":1259147,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1257600-1259200-c59a3d229431d992","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1257600-1259200-c59a3d229431d992","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1258968,"character_end":1259377,"quote":"es for tax year 2023, the rate \nof tax shall be 10% where the income exceeds Rs. 300 million.] \n \n1[Division III \nRate of Dividend Tax \n \n \nThe rate of tax imposed under section 5 on dividend received from a \ncompany shall be- \n \n(a) 7.5% in the case of dividends paid by Independent Power 2[Producers] \nwhere such dividend is a pass through item under an Implementation \nAgreement or Power Purchase Agreement","quote_sha256":"2cc271a54360413b2234246cb70e9c135198a2896218ea8b2f11aa236c38e8bb","reader_fragment":"p-r-2b2ba404-1257600-1259200-c59a3d229431d992","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1257600-1259200-c59a3d229431d992","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1162871fa5e5b52acff6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1259712,"character_end":1259721,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1259542,"character_end":1259951,"quote":"                       \n1Division III substituted though Finance Act, 2019, substituted Division read as follows: \n“Rate of Dividend Tax \n \nThe rate of tax imposed under section 5 on dividend received from a company shall be- \n(a) \n7.5% in the case of dividends declared or distributed by purchaser of a power \nproject privatized by WAPDA or on shares of a company set up for power \ngeneration or on shares of","quote_sha256":"360cd9244b4545adb4aebd48c8731f18b5988dfb1ed432084b6ffca17de29cfc","reader_fragment":"p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b12de8ffdee525c29329","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118404,"character_end":118724,"quote":"5[7B.  Tax on profit on debt.—(1) Subject to this Ordinance, a tax shall be \nimposed, at the rate specified in Division IIIA of Part I of the First Schedule, on \nevery person, other than a company, who receives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n      ","quote_sha256":"85129f88b2810cb48c6a75ee6163f161832d8d698754463b5764dbeb8d60adff","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7b-118404","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263366,"character_end":1263376,"quote":"section 7B","quote_sha256":"435513ea2f2e0eed5726ba3da26a28db5ff179557e81f7462e11a53567cf6908","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263200,"character_end":1263606,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n500 \n \n1[Division IIIA \n \nRate for Profit on Debt \n \nThe rate of tax for profit on debt imposed under section 7B shall be –  \n \n(a) \n20% of the yield or profit paid by a banking company or financial \ninstitution on an account or deposit maintained with such \ncompany or institution;  \n \n(b) \n20% of the yield or profit on Government securitie","quote_sha256":"41767c4454509b52c92126aec0729ab167b635486fb34d6420d1c9e46cabfccb","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4aee34cc585ff181bb9e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263648,"character_end":1263659,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263478,"character_end":1263889,"quote":" an account or deposit maintained with such \ncompany or institution;  \n \n(b) \n20% of the yield or profit on Government securities under clause \n(c) of sub-section (1) of section 151 paid to any person other \nthan an individual; and  \n \n(c)  \n15% of the yield or profit in cases other than those mentioned \nin clauses (a) and (b).] \n \n \n2[     ] \n \n \n \n \n3[       ] \n                                            \n","quote_sha256":"00058a14ec105334550c4eeb9c206f13316aba1c29db5b69a9afe77e5e821406","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1c82657a11de07e156e8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118404,"character_end":118724,"quote":"5[7B.  Tax on profit on debt.—(1) Subject to this Ordinance, a tax shall be \nimposed, at the rate specified in Division IIIA of Part I of the First Schedule, on \nevery person, other than a company, who receives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n      ","quote_sha256":"85129f88b2810cb48c6a75ee6163f161832d8d698754463b5764dbeb8d60adff","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7b-118404","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1264076,"character_end":1264086,"quote":"section 7B","quote_sha256":"435513ea2f2e0eed5726ba3da26a28db5ff179557e81f7462e11a53567cf6908","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263906,"character_end":1264316,"quote":"ubstituted by the Finance Act, 2025. The substituted Division read as follows: \n“Division IIIA \nRate for Profit on Debt \nThe rate of tax for profit on debt imposed under section 7B shall be 1[15%]” \n2 Table substituted through Finance Act, 2019, substituted table read as follow:  \n \n \n \n \n \n \nTABLE \nS.NO \nProfit on Debt \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere profit on debt does not exceed Rs.5,000,000 \n10% ","quote_sha256":"ec20ff5ed87327be1e3137c17e7e13cbb473a660d9b35d4445f44412e24cc755","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-82b59127a937e5e14f99","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109326,"character_end":109646,"quote":"1[5A.  Tax on undistributed profits.—(1) For tax 2[years 2017 to 2019], a tax shall \nbe imposed at the rate of 3[five] percent of its accounting profit before tax on every \npublic company, other than a scheduled bank or a modaraba, that derives profit \nfor a tax year but does not distribute at least 4[twenty] percent o","quote_sha256":"dbd19984eb19a37053a2869753c5a8236c8aa71556462428becb50bd9fd507e9","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-5a-109326","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265041,"character_end":1265051,"quote":"section 5A","quote_sha256":"e1f951aa273c8e7a6ecb2ec8fda085f22ce010e4cdeccf07e03ba800f885527c","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1264871,"character_end":1265281,"quote":"____________________ \n \n501 \n \n1[Division IIIB \nRate of Tax on Return on investment in sukuks received from a special \npurpose vehicle \n \n \nThe rate of tax imposed under section 5AA on return on investment in \nsukuks received from a special purpose vehicle shall be— \n \n(a) 25% in the case the sukuk-holder is a company;  \n \n(b) 12.5% in case the sukuk-holder is an individual or an association of \nperson, if ","quote_sha256":"12209ad1453f4d013fe5e999a2e2c106069dce365b0917d5005318a91b47b9be","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-465018777f670b766e3c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904386,"character_end":1904430,"quote":"6. Responsibility and obligation of NCCPL.— ","quote_sha256":"04525a611244bd5c3dab9df75a2facf5b58ecf8abfca0fd5c7f629345249034b","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265566,"character_end":1265575,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265396,"character_end":1265805,"quote":" association of \nperson, if the return on investment is less than one million.”]  \n \n2[DIVISION IV \n \nRate of Tax on Certain Payments \n \n  \nThe rate of tax imposed under section 6 on payments shall be 15% of the \ngross amount of royalty or fee for technical services 3[or fee of offshore digital \nservices] and 10% in any other case.  \n4[Division IVA \n \nRate of Tax on Payments for Digital Transactions in  \nE","quote_sha256":"e8ddcedcf2e17e46c5e83cbf5df96eec887c95308fc7719dbd8ce0e4fe9e0c50","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7cb6e21bcbe0f2935a99","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904386,"character_end":1904430,"quote":"6. Responsibility and obligation of NCCPL.— ","quote_sha256":"04525a611244bd5c3dab9df75a2facf5b58ecf8abfca0fd5c7f629345249034b","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266140,"character_end":1266149,"quote":"section 6","quote_sha256":"792c165b6970d8337f6d9964e837f96a44033014481ff724eb09bd30fd225a06","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265970,"character_end":1266379,"quote":"uted by the Finance Act, 2022. The substituted Division read as follows: \n“Division IV \nRate of Tax on Certain Payments to Non-residents \n \nThe rate of tax imposed under section 6 on payments to non-residents shall be 15% of the \ngross amount of the royalty or fee for technical services 2[and 5% of the gross amount of the fee for \noffshore digital services”.” \n3 Words inserted by the Finance Act, 2025. \n4 ","quote_sha256":"13f18e779d1ced17d556b264c455002f6ee933a90ec41a0d7cb2a655335179f1","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d5d6e50281e47d4e5003","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"6A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114775,"character_end":115095,"quote":"3[6A. Tax on payments for digital transactions in e-commerce platforms.– (1) \nSubject to this Ordinance, a tax shall be imposed, at the rate specified in Division \nIVA of Part I of the First Schedule, on every person who receives payment for \nsupply of digitally ordered goods or services which are delivered from within","quote_sha256":"b5b04b37606fab4464fed5a0db3ea869d5dfc3628846cd8c00e51fb653998138","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-6a-114775","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266530,"character_end":1266540,"quote":"section 6A","quote_sha256":"85c74b4a74dd588daad3b5420558933eaaf9143cb9f38c9287ae3bcc5e5311e6","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266429,"character_end":1266770,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n502 \n \nThe rate of tax imposed under section 6A on payment for digitally ordered \ngoods or digitally delivered services through e-commerce platforms including \nwebsites shall be in case of payment through –  \n \n(i) \nDigital Means or banking channels by payment intermediary at ","quote_sha256":"876c7868270bf32a82c078c9e189fa369295fc903d2f18a26b9098756ae3f74f","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-46ba407c425d17a496be","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1905680,"character_end":1905709,"quote":"7. Transitional Provisions.— ","quote_sha256":"1dc623cf1b4517953750d5e9b1e19e40ce5494ae65f153980f43d3942a6f97b2","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267054,"character_end":1267063,"quote":"section 7","quote_sha256":"28f5bb7d4b325f950aff65a2815359bf6aa334ddc0a376911f880c702b49db95","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266884,"character_end":1267293,"quote":"2% of the gross \namount paid or payable.]    \n \nDivision V \nRate of Tax on Shipping or Air Transport Income  \nof a Non-resident Person \n \n \nThe rate of tax imposed under section 7 shall be – \n \n(a) \nin the case of shipping income, 8% of the gross amount \nreceived or receivable; or \n \n(b) \nin the case of air transport income, 3% of the gross amount \nreceived or receivable. \n1[  ] \n \n                        ","quote_sha256":"0d31abe494eecba337b8519ab0bcd27643e09b437c5fae821a29cb36edc60fc3","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1eb788b536a53de242f7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267484,"character_end":1267494,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267314,"character_end":1267724,"quote":"1 “Division VI” omitted by the Finance Act, 2013. The omitted “Division VI” read as follows: \n“Division VI \nIncome from Property \n \n(a) \nThe rate of tax to be paid under section 15, in the case of individual and \nassociation of persons, shall be— \nS.No. \nGross amount of rent \nRate of tax \n(1) \nWhere the gross amount of rent \ndoes not exceed Rs.150,000. \nNil \n(2) \nWhere the gross amount of rent \nexceeds Rs.1","quote_sha256":"c266544f722b08865ed0bb107a233eb3a4d5eae117e00182b9e963ceed102d77","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cb7cd158fd087d1bf8b1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268158,"character_end":1268168,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267988,"character_end":1268398,"quote":" \nWhere the gross amount of rent \nexceeds Rs.1,000,000. \nRs.57,500 plus 10 per cent of \nthe gross amount exceeding \nRs.1,000,000. \n (b) \nThe rate of tax to be paid under section 15, in the case of company, shall be— \nS.No. \nGross amount of rent \nRate of tax \n(1) \nWhere the gross amount of rent \ndoes not exceed Rs.400,000. \n5 per cent of the gross amount \nof rent. \n(2) \nWhere the gross amount of rent \nexceed","quote_sha256":"3a4bbae5e0473b8e5dcd8d8dd1624e50fc5d607c4c85299b95780051b5f090f1","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-60ce62547f26f8f39d3c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"15","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":153653,"character_end":153973,"quote":"15. \nIncome from property.— (1)  The rent received or receivable by a person \n1[for] a tax year, other than rent exempt from tax under this Ordinance, shall be \nchargeable to tax in that year under the head “Income from Property”. \n \n \n(2) \nSubject to sub-section (3), “rent” means any amount received or \nreceivable by ","quote_sha256":"616d4a7ff0e4893c7cd6f27c78ec77934110f274d7012e7ef3da8b618f4c715e","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-15-153653","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1269003,"character_end":1269013,"quote":"section 15","quote_sha256":"1ae136062ec0e8c738cf8a082fddfcc036a734b3ab25d5b028898416d566f956","reader_fragment":"p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268833,"character_end":1269243,"quote":"Act, 2016. \n2 Division VIA omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division VIA \nINCOME FROM PROPERTY \nThe rate of tax to be paid under section 15, in the case of individual and association of persons, \nshall be as follows:- \nS.No. \nGross amount of rent \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere the gross amount of rent does not exceed \nRs.200,000. \nNil \n2. \nWhere the gross amo","quote_sha256":"8993d14786723785367d36ed194f52079f07a7e76f01adc64b3597439e7c05f0","reader_fragment":"p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b01f95abb8f744523965","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1270709,"character_end":1270720,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1270539,"character_end":1270950,"quote":"ed by the Finance Act, 2015. The substituted Division VII read as follows:- \n \n[Division VII \nCapital Gains on disposal of Securities \n \nThe rate of tax to be paid under section 37A shall be as follows \n \nS.No. \nPeriod. \nTax Year. \nRate of tax. \n1 \n2 \n3 \n4 \n1. \nWhere holding period of a security is less \nthan six months. \n \n2011 \n2012 \n2013 \n2014 \n10% \n10% \n10% \n10% \n2. \nWhere holding period of a security is","quote_sha256":"f824cc4faf457d16b7249c1a51b20a9abc77c4937661ffcb0f18c769098533aa","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3859fbe0251a0af94556","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1271861,"character_end":1271872,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1271691,"character_end":1272102,"quote":"stituted by the Finance Act, 2016. Substituted  Division read as follows:- \n[“Division VII \nCapital Gains on disposal of Securities \n \n \nThe rate of tax to be paid under section 37A shall be as follows— \nS.No. \nPeriod \nTax Year 2015 \nTax Year 2016 \n(1) \n(2) \n(3) \n(4) \n1. \nWhere holding period of a security is less \nthan twelve months. \n12.5% \n \n15% \n2. \nWhere holding period of a security is twelve \nmonths or","quote_sha256":"c6b434840d2fa36be8912354753fc2620937220e8a4fb4b31f7addbbb593d003","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-89cde9724fdd6e11ee8a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272700,"character_end":1272711,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272530,"character_end":1272941,"quote":"bstituted by the Finance Act, 2022. The substituted Division read as follows: \n  “Division VII \nCAPITAL GAINS ON DISPOSAL OF SECURITIES \nThe rate of tax to be paid under section 37A shall be as follows:— \n2[       ] \n2[TABLE \nS. \nNo. \nPeriod \nTax \nYear \n2015 \nTax \nYear \n2016 \nTax \nYear \n2017 \nTax Years 2018, 2019 , \n2020 and 2021] \n \nTax Year 2022 \nand onwards \nSecurities \nacquired \nbefore \n01.07.2016 \nSecur","quote_sha256":"da57dfc65871076ad117581c5b0aa103771711456daaabb32c63c8feb61f7f0e","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0c8e8c5b9d8de08d4124","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1275084,"character_end":1275095,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1274914,"character_end":1275325,"quote":"substituted by the Finance Act, 2024. The substituted Division read as follows: \n“DIVISION VII \nCapital Gains on Disposal of Securities \nThe rate of tax to be paid under section 37A shall be as follows:— \n  TABLE \nS.No \nHolding Period \nRate of Tax for Tax \nyear 2023 and onwards \n(1) \n(2) \n(3) \n1. \nWhere the holding period does not exceed one \nyear  \n15% \n2. \nWhere the holding period exceeds one year but \ndoe","quote_sha256":"a7f5cb4307c2fd185965e9e74aadce81e43ec76768f3eb9e2059f3f58e56bd73","reader_fragment":"p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d687ebb594c49d760517","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1276734,"character_end":1276745,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1275200-1276800-1b189ffd172b2859","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1275200-1276800-1b189ffd172b2859","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1276586,"character_end":1276975,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n507 \n \nCapital Gains on Disposal of Securities  \n \nThe rate of tax to be paid under section 37A shall be as follows: — \n \nTABLE   \n \nS. No. \nHolding Period \nRate of Tax \non disposal \nof securities \nacquired \nbetween 1st \nday of July, \n2022 \nand \n30th \nJune, \n2024 (both \ndates \ninclusive) \nRate of Tax on disposal \nof securit","quote_sha256":"f29bab5683620bee2d4207547e14d4c41dd08ab5d39c230cd7d96704d246623f","reader_fragment":"p-r-2b2ba404-1275200-1276800-1b189ffd172b2859","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1275200-1276800-1b189ffd172b2859","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-20dd656e1ffa28e23ce9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1281033,"character_end":1281043,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1280863,"character_end":1281273,"quote":", 2019, substituted Division read as follows:  \n “Division VIII \nCapital Gains on disposal of Immovable Property  \n \nThe rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:— \n3 Table substituted through Finance Act, 2020 dated 30th June, 2020 \nS.No. \nAmount of Gain \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere the gain does not exceed Rs. 5 million \n5% \n2. \nWhere the gain exceeds Rs. 5","quote_sha256":"3789ec370aac815cf95e85ab38a062fdef15dbbf90bf3ab84b31d4cdb25062c3","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a4ceec725ad343cd2922","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1281764,"character_end":1281774,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1281594,"character_end":1282004,"quote":" at the rate of five percent  upto thirtieth day of June, 2019, irrespective of the holding \nperiod.] \n \n1[Provided that rate of tax to be paid under sub-section (1A) of section 37 shall be reduced by fifty per cent \non the first sale of immovable property acquired or allotted to ex-servicemen and serving personnel of Armed Forces \nor ex-employees or serving personnel of Federal and Provincial Governments, ","quote_sha256":"feafc0f2a4600a91dc7dc7d3347e114b3df7cf79d7abd308e064997d3781f7fc","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6d6c67a6f0bbc211c390","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282414,"character_end":1282424,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282244,"character_end":1282654,"quote":"t, 2022. The Division read as follows: \n   “Division VIII \nTax on Capital Gains on disposal of Immovable Property   \nThe rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:— \nTABLE \n S. No. \nAmount of Gain \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere the gain does not exceed Rs. 5 million \n3.5% \n2. \nWhere the gain exceeds Rs. 5 million but does not exceed \nRs. 10 million  \n7.5% \n3. \nW","quote_sha256":"07d9dcb2132568eff5d0ab86f6d50b0349ddc12c495f1551d2a907ac9cf241e1","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d09d3b9242936dfe6179","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282937,"character_end":1282947,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282787,"character_end":1283177,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n510 \n \n1[Division VIII \n  \nThe rate of tax to be paid shall under sub-section (1A) of section 37  \nshall be as follows: –    \nTABLE \nS. No. \nHolding Period \nRate of Tax on properties \nacquired on or before 30th \nday of June, 2024 \nRate of Tax on \nproperties \nacquired on or \nafter 1st day of \nJuly, 2024 \n \n \nOpen \nPlots  \nCon","quote_sha256":"33dbb9ef27123f82a9b8891a3a09f78e8bfc68807aead1190b29d1721d684fc7","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5e332887ceb4501179f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1283925,"character_end":1283935,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1283755,"character_end":1284165,"quote":"Division VIII substituted by the Finance Act, 2024. The substituted Division read as follows: \n“Division VIII \nThe rate of tax to be paid shall under sub-section (1A) of section 37 shall be as follows:  \nS. No \nHolding Period \nRate of Tax \n \n \nOpen Plots  \nConstructed \nProperty \nFlats  \n(1) \n(2) \n(3) \n(4) \n(5) \n1. \nWhere the holding period does not exceed \none year  \n15% \n15% \n15% \n2. \nWhere the holding per","quote_sha256":"29e055ae65257ca7a8beb19c9a4243610efd844d3a877b0e1d1926b294e7589f","reader_fragment":"p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-711bcd736cb03bffcf88","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":119604,"character_end":119924,"quote":"3[7C. Tax on builders.— (1)  Subject to this Ordinance, a tax shall be imposed \non the profits and gains of a person deriving income from the business of \nconstruction and sale of residential, commercial or other buildings at the rates \nspecified in Division VIIIA of Part I of the First Schedule. \n \n(2) \nThe tax impose","quote_sha256":"24d172395d6f0f2d2381e68ad880228c898253c93585c776987b35916aadb3ce","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7c-119604","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1285557,"character_end":1285567,"quote":"section 7C","quote_sha256":"8b199a4556ab62a32b80ec6c93cf888bd0fc311b849a3e40ee93b3b2bf5e21de","reader_fragment":"p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1285387,"character_end":1285797,"quote":"does \nnot exceed six \nyears \n2.5% \n- \n- \n7. \nWhere \nthe \nholding \nperiod \nexceeds \nsix \nyears  \n0% \n- \n- \n] \n \n1[Division VIIIA \nTAX ON BUILDERS \n \nThe rate of tax under section 7C shall be as follows: \n \n(A) \nKarachi, \nLahore \nand Islamabad \n(B) \nHyderabad, \nSukkur, \nMultan, \nFaisalabad, \nRawalpindi, \nGujranwala, \nSahiwal, \nPeshawar, \nMardan, \nAbbottabad, \nQuetta \n(C) Urban Areas not \nspecified in A and B ","quote_sha256":"70dbf2aff97a853072148d8c6b64f6af6b137f02756e69b10bf3aa18560f6f72","reader_fragment":"p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8eb455c99d981557e463","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121664,"character_end":121984,"quote":"1[7D. Tax on developers.—(1)  Subject to this Ordinance, a tax shall be imposed \non the profits and gains of a person deriving income from the business of \ndevelopment and sale of residential, commercial or other plots at the rates \nspecified in Division VIIIB of Part I of the First Schedule. \n \n(2) \nThe tax imposed un","quote_sha256":"3452e554064163e1aede27f912ee1112e9a3b3aad210effc81eb3fbab2d3614f","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7d-121664","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1286408,"character_end":1286418,"quote":"section 7D","quote_sha256":"f695a338ed0146f541471794f28b8b8cb1581a1d0c81b09720260d8523bdb94f","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1286238,"character_end":1286648,"quote":"00 \nRs. 35 \n751 \nto \n1500 \nRs. 25 \n1501 \n& \nmore \nRs. 70 \n1501 \nand \nmore \nRs. 55 \n1501 and \nmore \nRs. 35 \n \n1[Division VIIIB \nTAX ON DEVELOPERS \n \nThe rate of tax under section 7D shall be as follows: \n \n(A) Karachi, Lahore and \nIslamabad \n(B) \nHyderabad, \nSukkur, \nMultan, \nFaisalabad, \nRawalpindi, \nGujranwala, \nSahiwal, Peshawar, Mardan, \nAbbottabad, Quetta \n(C) \nUrban \nAreas \nnot \nspecified in A and B \nF","quote_sha256":"cdaf8c168b71616029f86b2f75ef539a52fcab187044cdb63d082c0392c1dff6","reader_fragment":"p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7a07d51ae907a4d51ee7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889331,"character_end":1889401,"quote":"7E. Reduced rate of tax on additional advances for low cost housing.- ","quote_sha256":"d31a9ec4e3b6fb7835973740b3a7007193060d280b34ad12d758856bee46ef34","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287112,"character_end":1287122,"quote":"section 7E","quote_sha256":"fed93793568c43d5f2af57991053b41f31406a6a487c44367c35789ae9ace068","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1286942,"character_end":1287338,"quote":"\n121 to 200  \nRs. 25  \n201 \nand \nmore  \nRs. 70  \n201 and  more  \nRs. 55  \n201 \nand \nmore  \nRs. 35”]  \n \n \n2[Division VIIIC \nTax on deemed income \n \nThe rate of tax under section 7E shall be 20%.] \n     \n3[Division IX \n                                            \n1 Inserted by the Finance Act, 2016.  \n2Division VIIIC added by the Finance Act, 2022. \n3Division IX added by the Finance Act, 2014. ","quote_sha256":"c20aab49ad09c05f0c9c415c882b97ea4ce79bc2d14c2901cd890d0cd1728533","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-76e407dc762afcfd4abf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287429,"character_end":1287440,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287340,"character_end":1287670,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n513 \n \nMinimum tax under section 113] \n \n1[S. No. \nPerson(s) \nMinimum Tax \nas \npercentage of \nthe person’s \nturnover for the \nyear \n(1) \n(2) \n(3) \n1. \n(a) 2[  ] Sui Southern Gas Company Limited and Sui \nNorthern Gas Pipelines Limited (for the cases \nwhere annual tur","quote_sha256":"663693d8b9a1d7fa2c6985e5e4be7ab85713fb20bd00b5660e6771c666ef8da0","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2527df2a5737f43228dd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288607,"character_end":1288616,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288437,"character_end":1288846,"quote":"ction and poultry feed production. \n1[(d)  Dealers or distributors of fertilizer 1[; and] \n1[(e)   person running an online    marketplace as defined in clause \n(38B) of section 2.] \n1[0.75%  \n 2. \n(a) \nDistributors of pharmaceutical products, \n1[ ] fast moving \nconsumer goods 1[ ] and cigarettes;  \n(b) \nPetroleum agents and distributors who are registered under the \nSales Tax Act, 1990;  \n(c) Rice mills a","quote_sha256":"dc68816cedc58fe2acfd5bc345ae48b21d1a18dcc119d02acadb1c11d29b43f1","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aa35701e9827b68c4158","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289805,"character_end":1289814,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289635,"character_end":1290044,"quote":"e reporting of sales and receipts;  \n(e) Person’s turnover from supplies through  e-\ncommerce including from running an online \nmarketplace as defined in clause (38B) of section 2.  \n(f)  Persons engaged in the sale and purchase of used \nvehicles; and  \n(g)    Flour mills \n0.25%  \n4. \nIn all other cases. \n1.25%] \n \n2[PART II \nRATES OF ADVANCE TAX \n[See Division II of Part V of Chapter X] \n \n               ","quote_sha256":"b8206f5aaa99900c6601d10292f67b253c8364798842de1b7e46a1104483848f","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5b6e0f9757d5df8811f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1290380,"character_end":1290391,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1290210,"character_end":1290621,"quote":"ble read as follows: \n“PART II \nRATES OF ADVANCE TAX \n[See Division II of Part V of Chapter X] \nThe rate of advance tax to be collected by the Collector of Customs under section 148 shall be- \nS.No. \nPersons \nRate \n(1) \n(2) \n(3) \n1. \n(i) \nIndustrial undertaking importing remeltable steel \n(PCT Heading 72.04) and directly reduced iron for \nits own use;  \n(ii) \nPersons importing potassic fertilizers in \npursua","quote_sha256":"4338200ae0d3854819b84d002afb413e778153f50d8567a2ef42619e26408971","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-01156d4b35507002d2c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1291305,"character_end":1291317,"quote":"section \n148","quote_sha256":"e8010a0b334b3a01d9e4d8c0e553d4413a98313f20e8f44b6d394de95996f88b","reader_fragment":"p-r-2b2ba404-1291200-1292800-aeedcd845c2eabf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1291200-1292800-aeedcd845c2eabf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1291161,"character_end":1291547,"quote":"\f\nFirst Schedule – Part II________ __________________________ \n515 \n \nThe rate of advance tax to be collected by the Collector of Customs under section \n148 shall be- \n  \nS.No \nPersons \nRate \n(1) \n(2) \n(3) \n1. \nPersons importing goods classified in Part I of the \nTwelfth Schedule \n1% of the import \nvalue as increased \nby \ncustoms-duty, \nsales \ntax \nand \nfederal excise duty \n2. \nPerso","quote_sha256":"72949419afbf1acc9f4cce1fcd5050191fa08e9f50c5a0f38b1300a932184893","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a9c646c215bf7d2033b3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296032,"character_end":1296044,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295862,"character_end":1296144,"quote":"00 \n \n2  Part IIA omitted by the Finance Act, 2014. The omitted part IIA read as follows: \n“PART IIA \nCOLLECTION OF TAX FROM DISTRIBUTORS, DEALERS \nAND WHOLESALERS \n(See section 153A) \nThe rate of tax to be collected under section 153A, shall be 0.5% of the gross amount of sales.” ","quote_sha256":"51c7e1455555ca2008553c928fc2710e7f7b6ae2cffc9dc797890cd0c109da1f","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-907e590a57bcf83dca0c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296085,"character_end":1296097,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295915,"character_end":1296144,"quote":"he omitted part IIA read as follows: \n“PART IIA \nCOLLECTION OF TAX FROM DISTRIBUTORS, DEALERS \nAND WHOLESALERS \n(See section 153A) \nThe rate of tax to be collected under section 153A, shall be 0.5% of the gross amount of sales.” ","quote_sha256":"903b4a743ffb78286f9092bcabbc3e48e4ca9834a5e28256cf28f367ad3d83d0","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bc590ceff430e6b0916f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296276,"character_end":1296287,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296146,"character_end":1296517,"quote":"\f\nFirst Schedule – Part IIB______ __________________________ \n \n518 \n1[Part IIB  \nRates of Advance Tax  \n[see sub-section (5C) of section 147]  \nTABLE \n \n \nRate in respect of \n(1) \n(2) \n(3) \n(4) \n \n \nArea in \n \nKarachi, Lahore \nand Islamabad \nHyderabad, Sukkur, \nMultan, Faisalabad, \nRawalpindi, Gujranwala, \nSahiwal, Sialkot, \nBahawalpur, Peshawar, \nMardan, Abbottabad, ","quote_sha256":"35c4316d6978b2eb7175d0e3d49ad65b8a5d0234a1160e74d3bcc8bb53590ef5","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8c76b56e8913e8975a6e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":"(5C)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296612,"character_end":1296627,"quote":"SECTION 147(5C)","quote_sha256":"72b29e0368ce5daba9a3339ed998f35990f137bb6464079a6354a39fd0a4708f","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296442,"character_end":1296857,"quote":"Gujranwala, \nSahiwal, Sialkot, \nBahawalpur, Peshawar, \nMardan, Abbottabad, \nQuetta \n \nUrban Areas not \nspecified in  \ncolumns (2) and (3) \n \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(i) FOR COMMERCIAL BUILDINGS \nSq. Ft. \n- \n- \n- \nAny size \nRs.250 per Sq. ft. \nRs.230 per Sq. ft. \nRs.210 per Sq. ft. \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(i) FOR RESIDENTIAL BUILDINGS \nSq. Ft. \n- \n- \n- \nupto 3000 \nRs.80 pe","quote_sha256":"1a7102199ad330fd3d34d1a49de404483830a5d1ba0081cfbedfd60f8e138aa3","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-255683ceac2fa0690c62","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":"(5C)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296774,"character_end":1296789,"quote":"SECTION 147(5C)","quote_sha256":"72b29e0368ce5daba9a3339ed998f35990f137bb6464079a6354a39fd0a4708f","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296604,"character_end":1297019,"quote":"G UNDER SECTION 147(5C)(i) FOR COMMERCIAL BUILDINGS \nSq. Ft. \n- \n- \n- \nAny size \nRs.250 per Sq. ft. \nRs.230 per Sq. ft. \nRs.210 per Sq. ft. \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(i) FOR RESIDENTIAL BUILDINGS \nSq. Ft. \n- \n- \n- \nupto 3000 \nRs.80 per Sq. ft. \nRs.65 per Sq. ft. \nRs.50 per Sq. ft. \n3000 and above \nRs.125 per Sq. ft. \nRs.110 per Sq. ft. \nRs.100 per Sq. ft. \nTAX ON PERSONS FALLING UNDER SECTION ","quote_sha256":"f991617aa084cca412cb2696d5ebfac78730dec4c9d355d34882fbf5a5e81122","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6925c30031b55d9c5c80","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":"(5C)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297011,"character_end":1297026,"quote":"SECTION 147(5C)","quote_sha256":"72b29e0368ce5daba9a3339ed998f35990f137bb6464079a6354a39fd0a4708f","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296841,"character_end":1297256,"quote":"o 3000 \nRs.80 per Sq. ft. \nRs.65 per Sq. ft. \nRs.50 per Sq. ft. \n3000 and above \nRs.125 per Sq. ft. \nRs.110 per Sq. ft. \nRs.100 per Sq. ft. \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii) \nSq. Yds. \n- \n- \n- \nAny size \nRs.150 per Sq. yd \nRs.130 per Sq. yd \nRs.100 per Sq. yd \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii) FOR DEVELOPMENT OF \nINDUSTRIAL AREA \nSq. Yds. \n- \n- \n- \nAny size \nRs.20 per Sq. yd \nRs.20","quote_sha256":"e3c641c1525aa231d738d7c9ca85d583ce295da4fc4c18fa86f8bce841ae4b0b","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-98c21ed5803f367478b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":"(5C)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297147,"character_end":1297162,"quote":"SECTION 147(5C)","quote_sha256":"72b29e0368ce5daba9a3339ed998f35990f137bb6464079a6354a39fd0a4708f","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1296977,"character_end":1297392,"quote":"ft. \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii) \nSq. Yds. \n- \n- \n- \nAny size \nRs.150 per Sq. yd \nRs.130 per Sq. yd \nRs.100 per Sq. yd \nTAX ON PERSONS FALLING UNDER SECTION 147(5C)(ii) FOR DEVELOPMENT OF \nINDUSTRIAL AREA \nSq. Yds. \n- \n- \n- \nAny size \nRs.20 per Sq. yd \nRs.20 per Sq. yd \nRs.10 per Sq. yd: \n \nProvided that in case of mixed use buildings having both commercial and \nresidential areas, respective","quote_sha256":"6e603313a060ad30241487f2cd10bec9512056c6634a558a052fa16dccaa121e","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-07a80c2105adb41ff46e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297905,"character_end":1297916,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297735,"character_end":1298146,"quote":" \n \n519 \nPART III \nDEDUCTION OF TAX AT SOURCE \n(See Division III of Part V of Chapter X) \n \n1[Division I \nAdvance Tax on Dividend \n \nThe rate of tax to be deducted under section 150 2[  ] 3[  ] shall be-  \n \n4[(a)  7.5% in case of dividend paid by Independent Power 5[Producers] \nwhere such dividend is a pass through item under an Implementation \nAgreement or Power Purchase Agreement or Energy Purchase \nAgree","quote_sha256":"fcbe301e1f093689ef6836234d9bcb7976eb7d91829713eefa8706151b3e6c12","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0d5191a0cbdb3ddb6d1a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298657,"character_end":1298668,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298487,"character_end":1298898,"quote":"   \n1Division-I substituted by the Finance Act, 2014. The substituted Division-I read as follows:  \n“ [Division I \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be 10% of the yield or profit paid.” \n2Inserted by the Finance Act, 2015. \n3 The expression “and 236S” omitted by the Finance Act, 2021. \n4 Paragraph (a) substituted though Finance Act, 2019, substituted para read as follow","quote_sha256":"f695d90fbdef3003e14b1ee58e9f3026cf631ab4a18a068d245a4f86e6830e63","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-336fa975bcc11499e15a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1301471,"character_end":1301482,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1301301,"character_end":1301712,"quote":"osses under Part VIII Chapter III or claim of tax credits under Part \nX of Chapter III.] \n \n1[  ]  \n2[Division IA \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be –  \n \n(a) \n20% of the yield or profit paid by a banking company or financial \ninstitution on an account or deposit maintained with such company or \ninstitution;  \n \n(b) \n20% of the yield or profit on Government securitie","quote_sha256":"b21c29ba2c2d298cb5ecbbe0cc1c727b5ceec107a103e3aef2a5a7a323e755a5","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6d361692f7c70c8166ae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1301754,"character_end":1301765,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1301584,"character_end":1301995,"quote":" an account or deposit maintained with such company or \ninstitution;  \n \n(b) \n20% of the yield or profit on Government securities under clause (c) \nof sub-section (1) of section 151 paid to any person other than an \nindividual; and  \n \n(c)     15% of the yield or profit in cases other than those mentioned in clauses \n(a) and (b).] \n \n                                            \n1 Para (c) and provisos therea","quote_sha256":"3b0b7e9dbde0f7ccc0b38330783afb88b8b38e4d229e9373345846a64dadc86b","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b2db27f84b95278f52c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1303526,"character_end":1303537,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1303356,"character_end":1303606,"quote":"]” \n \n2 Division IA substituted by the Finance Act, 2025. The substituted Division read as follows: \n“Division IA \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be 2[15%] of the yield or profit 2[.]   2[  ]  \n \n2[   ]” \n \n ","quote_sha256":"6bbe771ddc3841396edaba870971c90395f21669ca50a63a3de342d508e30e33","reader_fragment":"p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-88d28a103c4851d759b7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304310,"character_end":1304321,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304140,"character_end":1304551,"quote":" than \none million; and] \n4[  ]  \n \n5[Division II \nPayments to non-residents \n \n \n  (1) The rate of tax to be deducted from a payment referred to in sub-section \n(1A) of section 152 shall be 6[7% of the gross amount payable 7[  ] s]. \n \n \n8[(1A) The rate of tax to be deducted from payments referred to in sub-\nsection (1AA) of section 152, shall be 5% of the gross amount paid.] \n \n \n(2) The rate of tax to be ","quote_sha256":"72cd4df96494ebb4d0d41ce07a9f7a04386ce8bf0b60da61ac52222aeb94e33c","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c55c044bdaf9fadfacc6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304468,"character_end":1304479,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304298,"character_end":1304709,"quote":"on \n(1A) of section 152 shall be 6[7% of the gross amount payable 7[  ] s]. \n \n \n8[(1A) The rate of tax to be deducted from payments referred to in sub-\nsection (1AA) of section 152, shall be 5% of the gross amount paid.] \n \n \n(2) The rate of tax to be deducted under sub-section (2) of section 152 shall \nbe 9[20]% of the gross amount paid.] \n \n \n10[(3) The rate of tax to be deducted under sub-section (1AAA) ","quote_sha256":"bb9b6983aef1cfc06a5c621b9ecd060eae235f568f0d48264947edb19f552b8b","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7189f024d9f003c4ca34","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304585,"character_end":1304596,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304415,"character_end":1304826,"quote":"d from payments referred to in sub-\nsection (1AA) of section 152, shall be 5% of the gross amount paid.] \n \n \n(2) The rate of tax to be deducted under sub-section (2) of section 152 shall \nbe 9[20]% of the gross amount paid.] \n \n \n10[(3) The rate of tax to be deducted under sub-section (1AAA) of \nsection152, shall be 10% of the gross amount paid.] \n                                            \n1 Inserted by t","quote_sha256":"a1802fc58859a3c699f51e76977a50a1370ba80c1facae371621eeba2b796187","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b381022f2d96b5ead631","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304910,"character_end":1304922,"quote":"section 150A","quote_sha256":"e1accda15fc7f09954edb6d679a9ad6e3b82850354d163e9f93256dfca14e235","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304740,"character_end":1305152,"quote":" the gross amount paid.] \n                                            \n1 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n2 The expression “under section 150A” substituted by the Finance Act, 2021. \n3The figure “15” substituted through Finance Act, 2020 dated 30th June 2020. \n4In Division IB, paragraph(d)omitted through Finance Act, omitted paragraph read as follow:  \n  “(d) 17.5% in c","quote_sha256":"6e6d87e5518435252ed739d8e10af230da884e8767caddbab08426ca25e001b9","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-edfc595cdba01c4a1a7c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305391,"character_end":1305402,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305221,"character_end":1305632,"quote":" the Finance Act, 2006. The substituted “Division-II” read as follows: \n“Division II \nPayments to non-residents \n The rate of tax to be deducted under sub-section (2) of section 152 shall be 30% of the gross amount \npaid.” \n6The expression “6% of the gross amount payable” substituted by the Finance Act, 2016. \n7The words “in case a person is a filer 13% in case the person is a non-filer” omitted through Fina","quote_sha256":"d3d8f7d04da9fae5ad55dbd1bc66bb0d42d513574b22c4fe1c795b750af4042a","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-daed886066719ee7c2f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305931,"character_end":1305942,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305778,"character_end":1306172,"quote":"\f\nFirst Schedule – Part III_______ __________________________ \n523 \n \n \n \n1[(3A) The rate of tax to be deducted under 2[sub-sections (1D) and (1DA)] \nof section 152 shall be 10% of the amount of capital gain.]  \n \n \n \n3[(4) The rate of tax to be deducted from a payment referred to in clause (a) \nof sub-section (2A) of section 152 shall be— \n \n \n(i) in case of a company, 4[5%] of the gross am","quote_sha256":"eb13c844ead393225afe43ed32f15fbe5484470ef51e27b18957f0118f6abae4","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-63166d410076a631aec9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1306098,"character_end":1306109,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305928,"character_end":1306339,"quote":"of section 152 shall be 10% of the amount of capital gain.]  \n \n \n \n3[(4) The rate of tax to be deducted from a payment referred to in clause (a) \nof sub-section (2A) of section 152 shall be— \n \n \n(i) in case of a company, 4[5%] of the gross amount payable 5[  ] ; and \n \n(ii) in any other case, 6[5.5%] of the gross amount payable 7[ ] \n \n \n \n8[(5) The rate of tax to be deducted from a payment referred to in ","quote_sha256":"9d24291ae3a4763053f57bd1e4bf0439577c712b5a8930e4eef5bc462af7468a","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b720f6d1b5e6fdca5f7b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1306374,"character_end":1306385,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1306204,"character_end":1306615,"quote":" in any other case, 6[5.5%] of the gross amount payable 7[ ] \n \n \n \n8[(5) The rate of tax to be deducted from a payment referred to in clause \n(b) of sub-section (2A) of section 152 shall be — \n \n9[(i) \n10[ ] 11[8%] of the gross amount payable, in the cases of \ntransport  services, freight forwarding services, air cargo \nservices, courier services, manpower outsourcing services, \nhotel services, security gua","quote_sha256":"ac804fdd689692d27073e54afee62ae7c2578fec9e09c5c93dbfe8c905831734","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0642f85d9bb4a12da0d4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1306714,"character_end":1306723,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1306544,"character_end":1306953,"quote":" services, manpower outsourcing services, \nhotel services, security guard services, software development \nservices, IT services and IT enabled services as defined in \n12[section 2], tracking services, advertising services (other than \nby print or electronic media), share registrar services, \nengineering services, car rental services, building maintenance \nservices, services rendered of Pakistan Stock Excha","quote_sha256":"ce4b1a175e33637aba9fc07b8d8b3b60d514fe103c1eb7437ac08250a6615e67","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bf4a55e87de8e1477e2c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307532,"character_end":1307543,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307362,"character_end":1307773,"quote":"Finance Act, 2015. The substituted paragraph read as follows:-  \n“(4) \nThe rate of tax to be deducted from a payment referred to in clause (a) of sub-section \n  \n(2A) of section 152 shall be 3.5% of the gross amount payable.” \n4 The expression “4%” substituted by Finance Act, 2023. \n5 The words “, if the company is a filer, 7% if the company is a non-filer” omitted through Finance Act, \n2019. \n6 The expressi","quote_sha256":"e8ca3f5bd2333ba274007c47df5617971d148439f4ad0415a3edbd5bc067c0a6","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-217437b3595be733b337","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308653,"character_end":1308662,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308483,"character_end":1308892,"quote":" testing and training services 1[, oilfield \nservices] 2[: \n \n \n \nProvided that the rate of tax shall be 4% in case of IT \nservices and IT enabled services as defined in section 2.]   \n \n3[  ] \n4[(ii)  \nin case of rendering of or providing of services other than sub-\nparagraph (i) shall be 15% of the gross amount payable.] \n \n \n5[(6)  The rate of tax to be deducted from a payment referred to in clause \n(c)","quote_sha256":"1bef48167d33e9790c1feed04f181c233c9ab28d5aa939554e8c02ab1b70b762","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-74641b153ac3bdc1a543","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308916,"character_end":1308927,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308746,"character_end":1309157,"quote":"sub-\nparagraph (i) shall be 15% of the gross amount payable.] \n \n \n5[(6)  The rate of tax to be deducted from a payment referred to in clause \n(c) of sub-section (2A) of section 152 shall be,— \n \n(i) \n6[15%] of the gross amount payable in case of sportspersons; \n \n7[(ii) \n8[  ] 9[8%] of the gross amount payable 10[  ].]   \n \n \n11[    ] \nDivision III \nPayments for Goods or Services \n \n \n(1) \nThe rate of tax t","quote_sha256":"f2b014281db409e720fb3fd0770ff0d5ce56b09707c1c7aa02f3fac439c64018","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-392421ec1d2e5f11f391","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309235,"character_end":1309246,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309065,"character_end":1309476,"quote":".]   \n \n \n11[    ] \nDivision III \nPayments for Goods or Services \n \n \n(1) \nThe rate of tax to be deducted from a payment referred to in clause \n(a) of sub-section (1) of section 153 shall be – \n \n                                            \n1 Inserted by the Finance Act, 2021. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2015. Substituted sub","quote_sha256":"0a9f447d98fc239418eef1331084405a6ff5b699c14cc75066c947fab5689286","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a23c9534e95f376a8c72","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310072,"character_end":1310083,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309902,"character_end":1310313,"quote":"y the Finance Act, 2015. Substituted paragraph read as follows:- \n“(6) \nThe rate of tax to be deducted from a payment referred to in clause (c) of sub-section \n \n(2A) of section 152 shall be six per cent of the gross amount payable.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 Sub-paragraph (ii) substituted by the Finance Act, 2016. Substituted  sub-paragraph read as follows:- \n“(ii) in ","quote_sha256":"b743a9817b6344b1ad96bad031cf00895f024d90d0c542174d75b1acf4b302d9","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0384c22aa2e10dfebdf1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1313508,"character_end":1313519,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1313338,"character_end":1313749,"quote":"\nFirst Schedule – Part III_______ __________________________ \n526 \n \n1[(2) The rate of tax to be deducted from a payment referred to in clause (b) \nof sub-section (1) of section 153 shall be — \n \n2[(i) 3[ ] 4[6%] of the gross amount payable, in the cases of transport \nservices, freight forwarding services, air cargo services, courier \nservices, manpower outsourcing services, hotel services, \nsecurity guard s","quote_sha256":"0701e200b802845e3be2d274bcff5a141a6e41a0eade216ce18cfc09c7e4a482","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a817b7e5f7720734de30","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1313840,"character_end":1313849,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1313670,"character_end":1314079,"quote":"ier \nservices, manpower outsourcing services, hotel services, \nsecurity guard services, software development services, IT \nservices and IT enabled services as defined in section 2, \ntracking services, advertising services (other than by print or \nelectronic media), share registrar services, engineering \nservices including architectural services, warehousing services, \nservices rendered by asset management ","quote_sha256":"33027dffbcb334a7e7c1dc42a44ab73e2ebc9076e87914e0edd280970c337977","reader_fragment":"p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-819ef81c8966f9e5a62f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316838,"character_end":1316847,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316668,"character_end":1317077,"quote":"red by National Clearing Company of Pakistan \nLimited] 2[: \n \n \n \nProvided that the rate of tax shall be 4% in case of IT \nservices and IT enabled services as defined in section 2.]   \n    \nExplanation:—The tax rate under this subparagraph shall be \napplicable only to a service provider whose services are subjected to \nwithholding tax on gross receipts and the service provider has not \nagitated taxation of","quote_sha256":"cfc8755ab765cade8c12d28edee3d742f6bc675c9910c289739ffbe25bad4a07","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1984825824cc7294175a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317523,"character_end":1317534,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317353,"character_end":1317764,"quote":"ng services the rate shall \nbe 1.5% of the gross amount payable.] \n \n \n(3) The rate of tax to be deducted from a payment referred to in clause (c) \nof sub-section (1) of section 153 shall be 4[ ] - ] \n \n \n \n5[(i)  6[15%] of the gross amount payable in case of sportspersons; \n \n(ii) in case of a company, 7[   ] 8[7.5%] of the gross amount payable 9[  \n] ; and \n \n                                            \n1 ","quote_sha256":"488702e30a2625f7e425f325df215729ed172f596b6c38a530af767915b5d757","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-79e44b6336051655214c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319326,"character_end":1319337,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319156,"character_end":1319567,"quote":" \n \n(iii) in any other case, 1[  ] 2[8%] of the gross amount payable 3[  ]] \n \n \n4[(3A) The rate of tax to be deducted from a payment referred to in sub-\nsection (2A) of section 153 for digitally ordered goods or digitally delivered services \nthrough e-commerce platforms including websites shall be in case of payment \nthrough –  \n \n(i)  Digital Means or banking channels by payment intermediary at the rate \no","quote_sha256":"2f1668888f9423fc9ef734744e34b3fa1085a47a2d9d0435c8e379edd25292a9","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-084736c5abc1d7128019","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":789652,"character_end":789972,"quote":"5[151A. Gain arising on disposal of certain debt securities. — (1) Every \ncustodian of debt securities including a banking company responsible to maintain \nInvestor Portfolio Securities (IPS) Account on behalf of holder of a debt security \nshall at the time of disposal of debt securities including government securities","quote_sha256":"1a517ec87b2fd9aef80571143d0749177f1a68a98c1a53c74aac47fb0e7f4c8d","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-151a-789652","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319832,"character_end":1319844,"quote":"section 151A","quote_sha256":"43627b02c0e957247bd30c834539b3f9d62691363f8367bb8c690e01ba0aa7ca","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319662,"character_end":1320074,"quote":"e of 2% of gross amount \npaid or payable:] \n \n \n5[  ] \n6[  ] \n7[Division IIIAA \nGain arising on disposal of certain debt securities \nThe rate of tax to be deducted under section 151A shall be 15% of \nthe gross amount of the capital gain.] \n                                            \n1 The figure “7.5%” substituted by the Finance Act, 2021. \n2 The expression “7%” substituted by Finance Act, 2023. \n3The words ","quote_sha256":"14db9b73a89f2ed4804e5e6ec4830e0e55db906312fb8b5932ffb26fc7297002","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b377a9bb694a3b2e5529","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320418,"character_end":1320429,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320248,"character_end":1320659,"quote":"ause (4) omitted by the Finance Act, 2006. The omitted clause (4) read as follows: \n“ (4) The rate of tax to be deducted from a payment referred to in sub-section (3) of section 153 shall \nbe 6% of the gross amount payable.” \n6“Division IIIA” omitted by the Finance Act, 2012. The omitted “Division IIIA” read as follows:- \n“Division IIIA \nPayments to non-resident media persons \n \nThe rate of tax to be deducte","quote_sha256":"0b3c72804069cb70f0dfbb1a2508e80997d6debb2bf721fccdcf1e93532e5159","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-358ea99ac92e80583b00","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320667,"character_end":1320679,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320497,"character_end":1320775,"quote":"d by the Finance Act, 2012. The omitted “Division IIIA” read as follows:- \n“Division IIIA \nPayments to non-resident media persons \n \nThe rate of tax to be deducted under section 153A, shall be 10% of the gross amount paid.” \n7 Division IIIAA inserted by the Finance Act, 2025.  ","quote_sha256":"f363826729ffd0b5ff0324c8e57262427c047bcdfccf0cdb21e4cd1db70bf4ec","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1f44e3ee50cd3c5f786f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320980,"character_end":1320991,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320810,"character_end":1321221,"quote":"_ __________________________ \n529 \n \n1[   ] \n2[   ]  \n \nDivision IV  \nExports \n \n3[(1) The rate of tax to be deducted under sub-sections (1), (3), (3A), (3B) \nor (3C) of section 154 shall be 1% of the proceeds of the export.] \n \n \n4[     ]  \n \n \n(3) \nThe rate of tax to be deducted under sub-section 5[(2)] of section 153 \nshall be 6[1] %.  \n \n7[  ] \n \n8[DIVISION IVA \nExport of Services \nThe rate of tax to be ","quote_sha256":"8e7e824543b107215c49d2f7b97ae0a381a638661132380050ed51166ef55e78","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5d3a0f940f3c025b596c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321102,"character_end":1321111,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320932,"character_end":1321341,"quote":"r sub-sections (1), (3), (3A), (3B) \nor (3C) of section 154 shall be 1% of the proceeds of the export.] \n \n \n4[     ]  \n \n \n(3) \nThe rate of tax to be deducted under sub-section 5[(2)] of section 153 \nshall be 6[1] %.  \n \n7[  ] \n \n8[DIVISION IVA \nExport of Services \nThe rate of tax to be deducted under section 154A shall be:- \n \nS. No. \nTypes of Receipts \nRate of Tax \n(1) \n(2) \n(3) \n1. \nExport proceeds of ","quote_sha256":"4b998f196f0eed6d2d010b909c027ebf2e0741874de6a60c50158724b5e79416","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-33761307b88e467dd594","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321120,"character_end":1321131,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320950,"character_end":1321361,"quote":", (3), (3A), (3B) \nor (3C) of section 154 shall be 1% of the proceeds of the export.] \n \n \n4[     ]  \n \n \n(3) \nThe rate of tax to be deducted under sub-section 5[(2)] of section 153 \nshall be 6[1] %.  \n \n7[  ] \n \n8[DIVISION IVA \nExport of Services \nThe rate of tax to be deducted under section 154A shall be:- \n \nS. No. \nTypes of Receipts \nRate of Tax \n(1) \n(2) \n(3) \n1. \nExport proceeds of Computer software or","quote_sha256":"39cab07f88c11dce1df7b14f89a094447dca17d44f8680a9cd524d11890cc133","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-06a8026b45841fda9e89","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321236,"character_end":1321248,"quote":"section 154A","quote_sha256":"49a9208e733ba59c29382ab0a02c2a3a461ce94feb922d3d67c83f5e789231be","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321066,"character_end":1321478,"quote":"ate of tax to be deducted under sub-section 5[(2)] of section 153 \nshall be 6[1] %.  \n \n7[  ] \n \n8[DIVISION IVA \nExport of Services \nThe rate of tax to be deducted under section 154A shall be:- \n \nS. No. \nTypes of Receipts \nRate of Tax \n(1) \n(2) \n(3) \n1. \nExport proceeds of Computer software or \nIT services or IT Enabled services by \npersons \nregistered \nwith \nPakistan \nSoftware Export Board \n0.25% of proceed","quote_sha256":"d7a828c7ace226f9199cc1b6175be3be42f0a1b202109c385271e91fef17e373","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1cd3f44d860760c79ddd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321852,"character_end":1321864,"quote":"section 153B","quote_sha256":"7a03712647d61140694cbbfe8e82600e1e64240bf41daedb1dabac417b35a9e4","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321682,"character_end":1322094,"quote":"on IIIB omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision IIIB  \nRoyalty paid to resident persons \n  The rate of tax to be deducted under section 153B shall be 15% of the gross amount payable.] \n3 Clause (1) substituted by the Finance Act, 2009. The substituted clause (1) read as follows: - \n“(1) \nThe rate of tax to be deducted under sub-sections (1), (3), (3A) or (3B) of secti","quote_sha256":"639d5e4528a636a7a7c75394aaf6e382360727c4b910505aa73c057c5d720e68","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3872251ea36507f4e4e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322089,"character_end":1322100,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321919,"character_end":1322330,"quote":"1) substituted by the Finance Act, 2009. The substituted clause (1) read as follows: - \n“(1) \nThe rate of tax to be deducted under sub-sections (1), (3), (3A) or (3B) of section 154 \nshall be 1% of the proceeds of the export.” \n4 Clause (2) omitted by the Finance Act, 2022. \n5 The figure, brackets and letter “(1A)” substituted by the Finance Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Fin","quote_sha256":"d8aae4c50be5af80587af740a3aef83a887f4ab249d9b4fba423d0636546d2e0","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-44bbd7d36079c25e107e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322570,"character_end":1322582,"quote":"section 154A","quote_sha256":"49a9208e733ba59c29382ab0a02c2a3a461ce94feb922d3d67c83f5e789231be","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322400,"character_end":1322682,"quote":"ision IVA substituted by the Finance Act, 2022. The substituted Division read as follows: \n   “Division IVA   \nExports of Services  \nThe rate of tax to be deducted under section 154A shall be one percent of the proceeds of the export.” \n9 Expression added by the Finance Act, 2023. ","quote_sha256":"858fe2bc6f65be33ddfc35a6340e82bb2fa9015ad97225c0c60629278464c908","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c769e3b83498a975f00d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322831,"character_end":1322842,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322684,"character_end":1323072,"quote":"\f\nFirst Schedule – Part III_______ __________________________ \n530 \n \n1[Division V \nIncome from Property \n(a) The rate of tax to be deducted under section 155, in the case of individual \nand association of persons, shall be— \n2[TABLE \n                                            \n1 Division V substituted by the Finance Act, 2013. The substituted “Division V” read as follows: \n“Division ","quote_sha256":"6b1a0b22eb9371db2211fd1dba2f616ed17187b765ac2e0a64d94d77eddd5145","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8b7e83ddefc44d94c70d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1323140,"character_end":1323151,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322970,"character_end":1323381,"quote":"sion V substituted by the Finance Act, 2013. The substituted “Division V” read as follows: \n“Division V \nIncome from Property \n (a)  The rate of tax to be deducted under section 155, in the case of individual and \nassociation of persons, shall be— \nS.No. \nGross amount of rent \nRate of tax \n(1) \nWhere the gross amount of rent \ndoes not exceed Rs.150,000. \nNil \n(2) \nWhere the gross amount of rent \nexceeds Rs.1","quote_sha256":"b7bed66afb71a16f061c58a9fb1a5b375375368270e32de467da1ac4656ead9b","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2ab1082b7b00a3b79971","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1323816,"character_end":1323827,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1323200-1324800-971927182baea1a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1323200-1324800-971927182baea1a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1323646,"character_end":1324057,"quote":"Where the gross amount of rent \nexceeds Rs.1,000,000. \nRs.57,500 plus 10 per cent of the gross amount \nexceeding Rs.1,000,000. \n(b) \nThe rate of tax to be deducted under section 155, in the case of  company, shall \nbe— \nS.No. \nGross amount of rent \nRate of tax \n(1) \nWhere the gross amount of rent \ndoes not exceed Rs.400,000. \n5 per cent of the gross amount of rent. \n(2) \nWhere the gross amount of rent \nexcee","quote_sha256":"472bf86f9c1a3122efdf97893266168ce273d7c7fde50df753523e0bcbcc0280","reader_fragment":"p-r-2b2ba404-1323200-1324800-971927182baea1a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1323200-1324800-971927182baea1a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-49be45d29eb097b4a3d6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1325193,"character_end":1325204,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1324800-1326400-9d195db8e3fbbc49","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1324800-1326400-9d195db8e3fbbc49","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1325023,"character_end":1325434,"quote":"he gross amount of rent exceed \nRs.2,000,000. \nRs.155,000 plus 25 per \ncent of the gross amount \nexceeding Rs.2,000,000. \n \n \n \n(b)  The rate of tax to be deducted under section 155, in the case  of \ncompany shall be 15% of the gross amount of rent 1[   ] \n \nDivision VI \nPrizes and Winnings \n \n                                            \n1. \nWhere the gross amount of rent \ndoes not exceed Rs.200,000. \nNil \n2","quote_sha256":"addbbe9952191f4cc9af6ba25c3c4a4ddadfd409595708326930854d3090017e","reader_fragment":"p-r-2b2ba404-1324800-1326400-9d195db8e3fbbc49","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1324800-1326400-9d195db8e3fbbc49","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fb7312cb5f44aea7f7bb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843180,"character_end":843206,"quote":"156. Prizes and winnings.—","quote_sha256":"47860c4207f3b57c03f3a4267b9ad2bfb10fcda63478f15d44f8a909bf4b741d","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326775,"character_end":1326786,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326662,"character_end":1327016,"quote":"\f\nFirst Schedule – Part III_______ __________________________ \n532 \n \n(1)  \nThe rate of tax to be deducted under section 156 on a prize on prize \nbond or cross-word puzzle shall be 1[15]% of the gross amount paid 2[   \n]. \n \n(2)  \nThe rate of tax to be deducted under section 156 on winnings from a \nraffle, lottery, prize on winning a quiz, prize offere","quote_sha256":"445692f9d4a7801f5aa1cd32ae1b51be0fd82770c5416444607365413d354405","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3b6cd2f4d782b594570e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843180,"character_end":843206,"quote":"156. Prizes and winnings.—","quote_sha256":"47860c4207f3b57c03f3a4267b9ad2bfb10fcda63478f15d44f8a909bf4b741d","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326930,"character_end":1326941,"quote":"section 156","quote_sha256":"6cae87fa02863964073f8b0fcfd9fbef991b62289a6ddc5be23f5ce9225cfd0d","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326760,"character_end":1327171,"quote":"deducted under section 156 on a prize on prize \nbond or cross-word puzzle shall be 1[15]% of the gross amount paid 2[   \n]. \n \n(2)  \nThe rate of tax to be deducted under section 156 on winnings from a \nraffle, lottery, prize on winning a quiz, prize offered by a company for \npromotion of sale, shall be 20% of the gross amount paid.] \n \nDivision VIA \nPetroleum Products \n \n \nRate of collection of tax under sec","quote_sha256":"4265567f0fc4094df2b15aefa58c8fafb556c905de1a5735508ea54cc93a4fd3","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-38da620e94b2b1fac6c7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844911,"character_end":845231,"quote":"4[156A. Petroleum Products.— (1) Every person selling petroleum products to a \npetrol pump operator shall deduct tax from the amount of commission or discount \nallowed to the operator at the rate specified in Division VIA of Part III of the First \nschedule. \n \n \n(2) \nThe tax 5[deductible] under sub-section (1) shall be","quote_sha256":"6f6f8df468d979c726dd5de0b06aebe3fe9e10fa3ba259328294c15ddf949607","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-156a-844911","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327168,"character_end":1327180,"quote":"section 156A","quote_sha256":"7e357e1d89b719080225c3c573db797119373132c01b6e7e6f85dfd3b45e2d3c","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326998,"character_end":1327410,"quote":"quiz, prize offered by a company for \npromotion of sale, shall be 20% of the gross amount paid.] \n \nDivision VIA \nPetroleum Products \n \n \nRate of collection of tax under section 156A shall be 3[12] of the amount of \npayment 4[    ]. \n \n5[  ] \n \n6[   ] \n \n7[  ] \n \n \n \n \n                                            \n1 The figure “10” substituted by the Finance Act, 2013. \n2 The words “for filers and 2[25]% of th","quote_sha256":"32e332c08af541becd77e10c49b42f4de8ae9a04309678b321dfc2691a2de4ad","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-310942e019c7191a45d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327837,"character_end":1327849,"quote":"section 234A","quote_sha256":"e42dc07064702e73b2b7e4b0a467eb5d1dde27b0026fc58dba190b7cc242fca8","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327667,"character_end":1328079,"quote":"Act, 2007. \n6 Division VIB Omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision VIB \nCNG STATIONS \n \n \nThe rate of tax to be collected under section 234A in the case of a Compressed Natural \nGas station shall be four per cent of the gas consumption charges 6[  ] . ]” \n7 Division VII omitted by the Finance Act, 2002. The omitted Division VII read as follows: \n“Division VII \nPetrole","quote_sha256":"fd774df8804d14c54cbc3cf2e8fe63ebbda0e5bb9bd4bbccc4cffd218c84e9dc","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8c64c88b2b04d08001de","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"157","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328129,"character_end":1328140,"quote":"section 157","quote_sha256":"5f6385e1b56084b13dd33d79415325f4fdf79bf877f6b5d92a334d8f03ebd20c","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327959,"character_end":1328187,"quote":". ]” \n7 Division VII omitted by the Finance Act, 2002. The omitted Division VII read as follows: \n“Division VII \nPetroleum Products \nThe Rate of tax to be deducted under section 157 shall be 10% of the commission or \ndiscount.” ","quote_sha256":"82d09b9d1d123fee0ee38f0134094efcd51a99acc1453f6c5693ae2f43f82164","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e45c2d657f0adf3366e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328434,"character_end":1328445,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328264,"character_end":1328675,"quote":"\n(See Chapter XII) \nDEDUCTION OR COLLECTION OF ADVANCE TAX \n \n \n1[  ] \n \n2[Division II \nBROKERAGE AND COMMISSION \n \n \n \nThe rate of tax for deduction or collection under section 233 shall be \nas set out in the following Table, namely:- \n \nTABLE \n \nS. No. \nPerson \n \nRate of Tax \n(1) \n(2) \n(3) \n1. \nAdvertising Agents \n10% \n2. \nLife Insurance Agents where commission \nreceived is less than Rs.0.5 million per ann","quote_sha256":"602f278921998557f4a52341bf86e19e4d1948ca4c25d863453fe7d8633404a3","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d81bcebe185fcce6c71b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"232","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328970,"character_end":1328981,"quote":"section 232","quote_sha256":"0146422436ef50c2f8186001eed597a25eb58ce21cf3ea1d4324b270cdeb1497","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328800,"character_end":1329211,"quote":"ision I omitted by the Finance Act, 2002. The omitted Division I read as follows: \n“Division I \nTransfer of Funds \nRate of tax for the purpose of collection of tax under section 232 is 0.30 per cent of the amount.” \n2 Rate of tax set out  through Finance Act, 2019. Pervious table read as under:  \nS.No. \nPerson \nRate applicable on the amount of \npayment. \nFiler \nNon-filer \n(1) \n(2) \n(3) \n(4) \n1. \nAdvertising ","quote_sha256":"a8cef84ab75efca5e403468147caee734a00413c0d462647e6f8cfee8b566621","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b64c78c2e656e74eaae5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329709,"character_end":1329720,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329539,"character_end":1329950,"quote":"irst Schedule – Part IV_____ __________________________ \n534 \n \n1[    ] \n \n2[  ] \n3[   ]  \n \nDivision III \n4[Tax on Motor Vehicles] \n \n \nRates of collection of tax under section 234,— \n \n5[(1)   In case of goods transport vehicles, tax of two rupees and fifty paisa \nper kilogram of the laden weight shall be charged 6[  ] .] \n7[(1A)  In the case of goods transport vehicles with laden weight of 8120 \nkilograms","quote_sha256":"4c1728d879a0854087955b02e72a7be5709f9c8ca401f8b665509178e190ddc3","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4f800a9115b8bdc129a0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330327,"character_end":1330339,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330157,"character_end":1330569,"quote":"                   \nRates for Collection of Tax by a Stock Exchange  \nRegistered in Pakistan \n(i) \nin case of purchase of shares as per clause (a) of \nsub-section (1) of section 233A. \n4[0.01%] of purchase \nvalue \n(ii) \nin case of sale of shares as per clause (b) of sub-\nsection (1) of section 233A. \n4[0.01%] of  \nsale value \n4[  ] \n \n \n \n4[  ]” \n \n \n \n1 Division IIA omitted by the Finance Act, 2021. The omit","quote_sha256":"dacbf164e7ff57e1b87c7ca236fcb86a06ff13c42fb98d111429a2a97522d43b","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b167780d3908544e27c9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330444,"character_end":1330456,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330274,"character_end":1330686,"quote":"e of shares as per clause (a) of \nsub-section (1) of section 233A. \n4[0.01%] of purchase \nvalue \n(ii) \nin case of sale of shares as per clause (b) of sub-\nsection (1) of section 233A. \n4[0.01%] of  \nsale value \n4[  ] \n \n \n \n4[  ]” \n \n \n \n1 Division IIA omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIA \nRATES FOR COLLECTION OF TAX BY A STOCK \nEXCHANGE REGISTERED IN PAKISTAN","quote_sha256":"700d5944eb836633082fa69a021aeb8bdb0e06bc29ce9ba42c328d273fd91091","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-32a6e5adc9c2af1a8abb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330806,"character_end":1330818,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330636,"character_end":1331048,"quote":"OF TAX BY A STOCK \nEXCHANGE REGISTERED IN PAKISTAN \n \nS.No. \nDescription \nRate \n(1) \n(2) \n(3) \n1. \nin case of purchase of shares as per clause \n(a) of sub-section (1) of section 233A. \n0.02% \nof \npurchase value \n2. \nin case of sale of shares as per clause (b) of \nsub-section (1) of section 233A. \n0.02% of sale \nvalue”;” \n \n2 Inserted by the Finance Act, 2013.  \n3 Division IIB omitted by the Finance Act, 2021.","quote_sha256":"1ca2a043415b73808dec77abb69acb030e904595539e4209f7db9dcdf90db450","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c3e03b840362dc34bb3d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330919,"character_end":1330931,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330749,"character_end":1331161,"quote":"chase of shares as per clause \n(a) of sub-section (1) of section 233A. \n0.02% \nof \npurchase value \n2. \nin case of sale of shares as per clause (b) of \nsub-section (1) of section 233A. \n0.02% of sale \nvalue”;” \n \n2 Inserted by the Finance Act, 2013.  \n3 Division IIB omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIB \nRates for collection of tax by NCCPL \n \nThe rate of deduct","quote_sha256":"2d230553f14ebe9ab107f4e102d0829dc3d33790617b3f24281d5537f5240cc5","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-08107dd5854683e47079","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331171,"character_end":1331183,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331001,"character_end":1331413,"quote":" Division IIB omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIB \nRates for collection of tax by NCCPL \n \nThe rate of deduction under section 233AA shall be 10% of profit or  mark-up \nor \ninterest \nearned by the member, margin financier or securities lender.]” \n4 The heading “Transport Business” substituted by the Finance Act, 2008. \n5Paragraph (i) substituted by the Financ","quote_sha256":"b6e0f43124fa9861a7046da3675b71ada80bb01a511df29fb96d6e81949be96f","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-969303e1322fa4c29132","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1335233,"character_end":1335244,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1335063,"character_end":1335474,"quote":"40,000] \n \n2 Division IV omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision IV \nElectricity Consumption \n \nRate of collection of tax under section 235 2[where the 2[gross] amount of electricity bill,]- \n \n2[(a) \ndoes not exceed Rs. 400 \nRs.    2[0]  \n(b) \nexceeds Rs.    400 but does not exceed Rs.       600 \nRs.     80  \n(c) \nexceeds Rs.    600 but does not exceed Rs.       800","quote_sha256":"8b4547fb75b3fe5dcbbac875e4409a5d0c23a936383b1fd50843b186e8491d47","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-696d90d7519bb6353178","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1337283,"character_end":1337294,"quote":"section 236","quote_sha256":"423aa1e2e34a0cbef8f626b7fb7cbd3e57bcd0428d9727a5b34f1b177b366f7a","reader_fragment":"p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1337138,"character_end":1337524,"quote":"\f\nFirst Schedule – Part IV_____ __________________________ \n538 \n \n1 [    ]  \n  \nDivision V \nTelephone users \n \nRates of collection of tax under section 236, — \n \n2[(a) \n \n \n \n \n3[(b) \nin the case of a telephone subscriber \n(other than mobile phone subscriber) \nwhere the amount of monthly bill \nexceeds Rs.1000. \n \n10% \nof \nthe \nexceeding \namount of bill.] \n \n \n                       ","quote_sha256":"5180a3902def8135784a39e55891b23a8ce225c833906325884a8a13baf35bac","reader_fragment":"p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cbd046b67001214c751b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1337885,"character_end":1337896,"quote":"Section 235","quote_sha256":"f4d63355910d61b9e13c7f0cdeb20ea157779daff92d810a77f134a85bc48967","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1337715,"character_end":1338126,"quote":"22 (VI of 2022) dated \n22.08.2022.The omitted clause (3) read as follows: \n“(3) \nthe rate of tax leviable under section (99A), and collectable under sub section (1A) of \nSection 235 shall be as set out in the TABLE under:- \nTABLE \nS. No \nGross amount of monthly bill \nTax \n(1) \n(2) \n(3) \n1. \nWhere the amount does not exceed Rs. 30,000 \nRs.3,000 \n2. \nWhere the amount exceeds Rs. 30,000 but does not exceed Rs. ","quote_sha256":"e7f23c3456655a3ca06eb1980e810a49424703df7033dd4e5e71e0ff5f3eaef0","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d0802f8321d1d1818e80","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":570747,"character_end":571067,"quote":"1[114B. Powers to enforce filing of returns.— (1) Notwithstanding anything \ncontained in any other law for the time being in force, the Board shall have the \npowers to issue income tax general order in respect of persons who are not \nappearing on active taxpayers’ list but are liable to file return under the provisions","quote_sha256":"6856ea240ab9489f776228f199283533e505f39d373c62639b0bd363304e1685","reader_fragment":"p-r-2b2ba404-569600-571200-08bddbf91469ea86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-569600-571200-08bddbf91469ea86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114b-570747","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339602,"character_end":1339614,"quote":"section 114B","quote_sha256":"73f3becf54bc12a2040c5dd992548c8b60429142350a38705e72e1854d568e16","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339432,"character_end":1339844,"quote":"f \nunits \nthrough \nany \nelectronic \nmedium \nor \nwhatever form 4[: \n \n \nProvided \nthat in the case of \npersons \nmentioned \nin \nincome \ntax \ngeneral \norder \nissued \nunder \nsection 114B, the \nrate of collection \nof tax shall be \n75% \nof \nthe \namount of bill or \nsale \nprice \nof \ninternet pre-paid \ncard or prepaid \ntelephone card or \nsale of units to \nany \nelectronic \nmedium \nor \nwhatever form.] \n \n \n \n \n         ","quote_sha256":"fc970c3cf73d2ddc402e69a2d7a9a864c5cb9f51d7835f9f325a9e6d80221137","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7b60721dd4b4ea58243f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340396,"character_end":1340408,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340226,"character_end":1340638,"quote":"___ \n540 \n \n1[    ] \n \n2[DIVISION VII \nAdvance Tax on Purchase, Registration and Transfer of  \nMotor Vehicles \n \n3 [(1) The rate of tax under sub-sections (1) and (3) of section 231B shall be \nas set out in the following Table: – \n                                            \n1 Division VI and VIA omitted by the Finance Act, 2021. The omitted divisions read as follows: \nDivision VI \nCash withdrawal from a bank","quote_sha256":"27b15cd469d2a4f5adce8b66aac39f5a527b441754108257b6f81680b2185c0a","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1895956ad25e5d3e16d5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340677,"character_end":1340689,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340507,"character_end":1340919,"quote":"ision VI and VIA omitted by the Finance Act, 2021. The omitted divisions read as follows: \nDivision VI \nCash withdrawal from a bank \nThe Rate of tax to be deducted under section 231A shall be 1[ ] 1[0.6] % of the cash amount withdrawn, \nfor 1[the person whose name is not appearing in the active taxpayers’ list]]. \n1[Division VIA \nAdvance tax on Transactions in Bank \nThe rate of tax to be deducted under sectio","quote_sha256":"16549e40c5fdf01bd805f36845efb696e95a68997ec6d36b9a66b0290bf27444","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8f82457a164f18236599","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340913,"character_end":1340925,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340743,"character_end":1341155,"quote":"\nfor 1[the person whose name is not appearing in the active taxpayers’ list]]. \n1[Division VIA \nAdvance tax on Transactions in Bank \nThe rate of tax to be deducted under section 231AA shall be at the rate of 4[0.6% of the \ntransactions for 1[the person whose name is not appearing in the active taxpayers’ list].]” \n1Division VII of Part IV substituted by the Finance Act, 2015. The substituted Division VII read","quote_sha256":"28b7bed736e89906b5de2c97185a7a4997b28d63410bd9c4690a34f124346a61","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e62abe707e2f503d5693","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341294,"character_end":1341306,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341124,"character_end":1341536,"quote":"e substituted Division VII readas follows:- \n \n \n \n \n“DIVISION VII \nAdvance Tax on purchase of Motor Car and Jeep \nThe rate of tax under sub-sections (1), (2) and (3) of section 231B shall be as follows:– \nS. No. \nEngine capacity \nFor filers \nTax for non-filer \n(1) \n(2) \n(3) \n(4) \n1. \nupto 850cc \nRs. 10,000 \nRs. 10,000 \n2. \n851cc to 1000cc \nRs. 20,000 \nRs. 25,000 \n3. \n1001cc to 1300cc \nRs. 30,000 \nRs. 40,000 ","quote_sha256":"ad27b9ddbbec971d53ad760de3dd5642d880c74e9a355e2134b30f97984abd75","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-44b681a2ab410857fcfb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341891,"character_end":1341903,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341721,"character_end":1342133,"quote":",000 \n8. \n2501cc to 3000cc \nRs. 200,000 \nRs. 400,000 \n9. \nAbove 3000cc \nRs. 250,000 \nRs. 450,000” \nProvided that the rate of tax to be collected under sub-section (2) of section 231B, shall be reduced \nby 10% each year from the date of first registration in Pakistan.” \n3 Clause (1) substituted by the Finance Act, 2023. The substituted clause (1) read as follows: \n“(1) The rate of tax under sub-sections (1) an","quote_sha256":"41c37bf4659c0f57eb74350c1f014a1a0ea701e31209f73b48087635a0e1b2c8","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7078dadd6df99aa3c759","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1342142,"character_end":1342154,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341972,"character_end":1342384,"quote":"ion in Pakistan.” \n3 Clause (1) substituted by the Finance Act, 2023. The substituted clause (1) read as follows: \n“(1) The rate of tax under sub-sections (1) and (3) of section 231B shall be as set out in the following \nTable:– \nTABLE \nS.No \nEngine Capacity \nTax \n(1) \n(2) \n(3) \n1. \nUpto 850 cc \nRs.10,000 \n2. \n851cc to 1000cc \nRs.20,000 \n3. \n1001cc to 1300cc \nRs.25,000 \n4. \n1301cc to 1600cc \nRs.50,000 \n5. \n16","quote_sha256":"086ea3f96ad81d18b2c79e6f4f59206854deda84d49e3bdc7962431c1e1b4ba1","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2beb9cfb1f8e5bcdf93f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344911,"character_end":1344923,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344794,"character_end":1345153,"quote":"\f\nFirst Schedule – Part IV_____ __________________________ \n542 \n \n \n1[(2) The rate of tax under sub-sections (2) of section 231B shall be as \nfollows:– \n \nS. No. \nEngine capacity \nTax \n(1) \n(2) \n(3) \n1. \nupto 850cc \n- \n2. \n851cc to 1000cc \n5,000 \n3. \n1001cc to 1300cc \n7,500 \n4. \n1301cc to 1600cc \n12,500 \n5. \n1601cc to 1800cc \n18,750 \n6. \n1801cc to 2000cc \n","quote_sha256":"e71132edb3e370c2cacbff9a561ba5dfa799190342e7d627e78079a0d4c84e75","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5c5430fb9275bf935d97","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1345657,"character_end":1345669,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1345487,"character_end":1345899,"quote":"cted under this \nclause shall be reduced by ten percent each year from the date of first \nregistration in Pakistan.] \n \n \n3[(3) The rate of tax under sub-section (2A) of section 231B shall be as \nfollows:—  \n4[TABLE \n                                            \n1 Clause (2) substituted through Finance Act, 2019. Substituted clause read as follows:   \nS. No. \nEngine capacity \nFor filers \nTax for non-filer \n(1)","quote_sha256":"3dc2000631784363a61cda80b612af4a86e2aaecee9d39d8ac98110ea6f56660","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-88ccb3df1b4e2669cca5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176068,"character_end":1176388,"quote":"1[236A.  Advance tax at the time of sale by auction.— (1) Any person making \nsale by public auction2[or auction by a tender], of any property or goods 3[(including \nproperty or goods confiscated or attached)] either belonging to or not belonging to \nthe Government, local Government, any authority, a company, a foreign ","quote_sha256":"7cbfb851aeaee4c4c7708701c1f7c2a54039600c446924d6b4a7d8bde0672fb1","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236a-1176068","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347131,"character_end":1347143,"quote":"section 236A","quote_sha256":"15e215fc658ad4d7c188d9b3a17cd1a6fb0fe5fc0a4117a9dadb2ff8b7eb7e9c","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1346961,"character_end":1347373,"quote":". \n1001cc to 2000cc \nRs.200,000 \n3. \n2001cc and above \nRs.400,000] \n \n1[Division VIII \nAdvance tax at the time of sale by auction \n \n The rate of collection of tax under section 236A shall be 2[10]% of the gross \nsale price of any property or goods sold by auction 3[  ] 4[: \n \nProvided that in case of immovable property sold by auction 5[and sale by \nauction of train management services by Pakistan Railways],","quote_sha256":"57a5447064b75c179255631cfffc2d1df03dfcf20b8cf4b94cadc5401ae99b3d","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-893ba48e9b0772fa7044","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348141,"character_end":1348153,"quote":"section 236B","quote_sha256":"443436c5700a7dc934ea24829e64cad090cdc96edbef4db4b094250e0ab114f1","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347971,"character_end":1348383,"quote":"ion IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdvance tax on Purchase of Air Ticket \nThe rate of tax to be deducted under section 236B shall be 5% of the gross amount of air ticket.” \n8 Division X added by the Finance Act, 2012. \n9 Division X substituted by the Finance Act 2024. The substituted Division read as follows: \n“[Division X \nAdvance tax on sale or tran","quote_sha256":"f6a19ced73602aa7f00e12270c78b40d6e2b62ec3965a5e50e43710ecd15c5d3","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-db4c5290f13d9a8a5820","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348454,"character_end":1348466,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348284,"character_end":1348668,"quote":"ance Act 2024. The substituted Division read as follows: \n“[Division X \nAdvance tax on sale or transfer of \nImmovable property \n \n \nThe rate of tax to be collected under section 236C shall be 9[ ] 9[  ] 9[3%] of the gross \namount of the consideration received 9[ ] ]” \n   \n10 Division X substituted by the Finance Act 2024. The substituted Division read as follows: \n.   “Division X  ","quote_sha256":"c596d88b084f27a4533df6fb034ea1f49ff844818b3503ba077ade36125158f2","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-31a8c570cfd919f6e1ac","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348835,"character_end":1348847,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348670,"character_end":1349077,"quote":"\f\nFirst Schedule – Part IV_____ __________________________ \n544 \n \n \nAdvance tax on sale or transfer of immovable property \n  \nThe rate of tax to be collected under section 236C shall be as set out in the \nfollowing table: –  \nTABLE \n \nS. No. \nAmount \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the gross amount of the consideration \nreceived does not exceed Rs. 50 million  \n4.5% \n2 \nWhere the gross amount of the c","quote_sha256":"367ff514a96e3fbedd1afa00f95e7c01727a80eca871a2fe4af2e5eba5bf72ee","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9da22906eb070b7a4ba8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1349358,"character_end":1349370,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1349188,"character_end":1349600,"quote":"t of the consideration \nreceived exceeds Rs. 100 million \n5.5%] \n \n \n1[Division XA  \nAdvance Tax on TV plays and advertisements  \n \nThe rate of tax to be collected under section 236CA shall be, — \n \n2[S. No \nDescription \nRate of Tax \n(1) \n(2) \n(3) \n                                            \n \nAdvance tax on sale or transfer of immovable property  \nThe rate of tax to be collected under section 236C shall be ","quote_sha256":"790eee689d51f2dfe3901c4bf10d8b280ce0376fe205c0c8555b8eb724e903d1","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7670a21e76d4db8e62fc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1349578,"character_end":1349590,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1349408,"character_end":1349820,"quote":"\nRate of Tax \n(1) \n(2) \n(3) \n                                            \n \nAdvance tax on sale or transfer of immovable property  \nThe rate of tax to be collected under section 236C shall be as set out in the following table: –  \n \nS. No. \nAmount \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the gross amount of the consideration received does \nnot exceed Rs. 50 million  \n3% \n2 \nWhere the gross amount of the considerati","quote_sha256":"f8c66e634d91b4f05a6f049e38da88c82a48e57f64b6c3d743f4d0a93b60ef89","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-92645e1a2cdcca5b3dd0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1350800,"character_end":1350812,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1350630,"character_end":1351042,"quote":"sement starring foreign actor                Rs.100,000 per second.] \n \n1[Division XI  \nAdvance tax on functions and gatherings  \n \nThe rate of tax to be collected under section 236CB shall be 10%.] \n \n2[  ]  \n3[   ]  \n                                            \n1 Division XI added by the Finance (Supplementary) Act, 2023 (X of 2023) dated 23.02.2023. \n2Division XI  omitted through Finance Act, 2020 dated 30","quote_sha256":"ef88086e5288e7fcac92ed6c2e0af58a8fbad4e5e3c92da99a5bb5914c9a2bc0","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1093fcb44952848d21f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1351227,"character_end":1351239,"quote":"section 236D","quote_sha256":"7b654aa69e53bf8e078896ae810a6b983a7aa89228ee30791f14379151f9b026","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1351057,"character_end":1351469,"quote":"he omitted Division read as \nfollows:  \n“Division XI \nAdvance tax on functions and gatherings \n \n \nThe rate of tax to be collected under each sub-sections (1) and (2) of section 236D shall \nbe 2[5] %]2[;] \n \n2[Provided that the rate for the function of marriage in a marriage hall, marquee, hotel, \nrestaurant, commercial lawn, club, a community place or any other place used for such purpose shall \nbe as set ou","quote_sha256":"3bcab845c4cd83799bbf6f73f4446a8e3cb37bcc028f165ab6f5d9465b5c988d","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6be62f19d55f39181a2a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236E","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352628,"character_end":1352640,"quote":"section 236E","quote_sha256":"cf6f72034ef5562818806a23fb5c4305ad714d52c589691da682fa19c98a4814","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352458,"character_end":1352817,"quote":"itted by the Finance Act, 2016. Omitted Division read as follows:- \n3[Division XII \nAdvance tax on foreign-produced films and TV plays \n \nRate of collection of tax under section 236E shall be as follows: — \n \n \n(a)  \nForeign-produced TV drama \n \nRs.100,000 per episode \n \n \n \nSerial \n \n \n(b)  \nForeign-produced TV play \n \nRs. 100,000] \n \n \n \n(single episode) ","quote_sha256":"229c1babb530b9db43f6bbc097f7e1264a204cada77c4b9ef3c2d13de13b7acd","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2634363f723248fb8e6f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236G","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190050,"character_end":1190370,"quote":"1[236G. Advance tax on sales to distributors, dealers and wholesalers.— (1) \nEvery manufacturer or commercial importer 2[ ] at the time of sale to distributors, \ndealers and wholesalers, shall collect advance tax at the rate specified in Division \nXIV of Part IV of the First Schedule, from the aforesaid person to whom ","quote_sha256":"80d2e4a1e96dd32204c47a7860a99dca726036c6068f80d56b90ebf122bd2bb2","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236g-1190050","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1353012,"character_end":1353024,"quote":"section 236G","quote_sha256":"e0fe8f858688725578a2a122cce4ab1e38c434fea3ec792da805eac1984528a5","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352842,"character_end":1353254,"quote":" IV_____ __________________________ \n546 \n \n1[  ]  \n2[Division XIV \nAdvance tax on sale to distributors, dealers or wholesalers. \n \n \nThe rate of collection of tax under section 236G shall be as set out in the \nfollowing table namely:- \nTABLE \n \n                                            \n1Division XIII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division is read as \nfollows: \n“Divisi","quote_sha256":"6b3465358cf54ce3bdb430ccbf3abeaa0e07be74c1510da3efca9e8d65ed447e","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7b0f8b62ce4e3fe3968a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1189584,"character_end":1189904,"quote":"2[236F. Advance tax on cable operators and other electronic media.— (1) Pakistan Electronic \nMedia Regulatory Authority, at the time of issuance of licence for distribution services or renewal of the \nlicence to a licencee, shall collect advance tax at the rates specified in Division XIII of Part IV of the \nFirst Sched","quote_sha256":"61aa43ef3f4fd385cff788d3c2a09bf6054fe3870b99b2b7bd25b32b33ab357a","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236f-1189584","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1353307,"character_end":1353319,"quote":"section 236F","quote_sha256":"5b79b5e18a927aacd9db45629934fae27fabe5595313ccfa03c720cb8e8aca09","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1353137,"character_end":1353549,"quote":"ision XIII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division is read as \nfollows: \n“Division XIII \n(1)  \nThe rate of tax to be collected under section 236F in the case of Cable Television Operator \nshall be as follows:— \nLicense Category as provided in \nPEMRA Rules \nTax on License Fee \nTax on Renewal \nH \nRs. 7,500 \nRs. 10,000 \nH-I \nRs. 10,000 \nRs. 15,000 \nH-II \nRs. 25,000 \nRs. 30,00","quote_sha256":"93c448983d2a811c87deecd39a8ef3a97f37e9ff14aaee6ad6db13baf06459f1","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-708bbb14a3721090410f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1189584,"character_end":1189904,"quote":"2[236F. Advance tax on cable operators and other electronic media.— (1) Pakistan Electronic \nMedia Regulatory Authority, at the time of issuance of licence for distribution services or renewal of the \nlicence to a licencee, shall collect advance tax at the rates specified in Division XIII of Part IV of the \nFirst Sched","quote_sha256":"61aa43ef3f4fd385cff788d3c2a09bf6054fe3870b99b2b7bd25b32b33ab357a","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236f-1189584","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1354011,"character_end":1354023,"quote":"section 236F","quote_sha256":"5b79b5e18a927aacd9db45629934fae27fabe5595313ccfa03c720cb8e8aca09","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1353841,"character_end":1354253,"quote":"s. 500,000 \nB-9 \nRs. 700,000 \nRs. 800,000 \nB-10 \nRs. 875,500 \nRs. 900,000 \n(2)  \nThe rate of tax to be collected by Pakistan Electronic Media Regulatory Authority under \nsection 236F in the case of IPTV, FM Radio, MMDS, Mobile TV, Mobile Audio, Satellite TV Channel \nand Landing Rights, shall be 20 per cent of the permission fee or renewal fee, as the case may be.] \n1[“(3) \nIn addition to tax collected under p","quote_sha256":"e02dbf944478d24c8f3cf17f087f727190df868f3684802f1381ea02ddbe4bf5","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6bd368ca5f06f5261d87","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236G","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190050,"character_end":1190370,"quote":"1[236G. Advance tax on sales to distributors, dealers and wholesalers.— (1) \nEvery manufacturer or commercial importer 2[ ] at the time of sale to distributors, \ndealers and wholesalers, shall collect advance tax at the rate specified in Division \nXIV of Part IV of the First Schedule, from the aforesaid person to whom ","quote_sha256":"80d2e4a1e96dd32204c47a7860a99dca726036c6068f80d56b90ebf122bd2bb2","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236g-1190050","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1354766,"character_end":1354778,"quote":"section 236G","quote_sha256":"e0fe8f858688725578a2a122cce4ab1e38c434fea3ec792da805eac1984528a5","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1354596,"character_end":1354914,"quote":"ct, 2019. Substituted Division read as follows:-  \n \n \n \nDivision XIV \nAdvance tax on sale to distributors, dealers or wholesalers.  \nThe rate of collection of tax under section 236G shall be as follows:- \nCategory of Sale \nRate of Tax \nFiler \nNon-filer \nFertilizers \n0.7% \n1.4% \nOther than Fertilizers \n0.1% \n0.2% \n  ","quote_sha256":"f110cf956e62ba32367796802b7734e8ff14cdea740baedca19a536ea699352b","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7de2b019abf07007aeb1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355496,"character_end":1355508,"quote":"section 236H","quote_sha256":"7fb3b7bcaa81747a0c901446a8d224003c9f47986a5c8be0478f066a20968196","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355326,"character_end":1355738,"quote":" Act, 1990 and \nthe Income Tax Ordinance, 2001 (XLIX of 2001).] \n \n2[ 3[   ]  ] \n \n4[DIVISION XV  \nAdvance tax on sale to retailers  \nThe rate of collection of tax under section 236H on the gross amount of sales \nshall be 0.5%.] \n5[   ] \n                                            \n1 Proviso added by the Finance Act, 2021. Earlier this addition was made through Tax Laws \n(Amendment) Ordinance, 2021. \n2 Added ","quote_sha256":"94da0c1a4cc74808ec81ab0409c014dfd29f6feaee26e184f8260368fad301c2","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5900b7d54a5d5d48d604","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356142,"character_end":1356154,"quote":"section 236H","quote_sha256":"7fb3b7bcaa81747a0c901446a8d224003c9f47986a5c8be0478f066a20968196","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355972,"character_end":1356384,"quote":" XV substituted by the Finance Act, 2021. The substituted Division read as follows: \nDivision XV \nAdvance tax on sale to retailers \n4[The rate of collection of tax under section 236H on the gross amount of sales shall be as set \nout in the following table namely:- \n \nTABLE \nS.No \nCategory of sale \nRate of tax \n \n(1) \n(2) \n(3) \n \n1. \nElectronics \n1% \n \n2. \nOthers \n0.5%]  \n] \n \n5Inserted by the Finance Act, 201","quote_sha256":"2d77ef197c1b3de70ab1c0a48a8ad0fa22eef885f07e952d675014fb3145917f","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0e609bd0e52e93c75ff3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356740,"character_end":1356752,"quote":"section 236H","quote_sha256":"7fb3b7bcaa81747a0c901446a8d224003c9f47986a5c8be0478f066a20968196","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356570,"character_end":1356982,"quote":"omitted by the Finance Act, 2021. The Divisions read as follows: \nDivision XVA  \nAdvance tax on sale of certain petroleum products \n \nThe rate of collection of tax under section 236HA shall be 0.5% of ex-depot sale price \n1[  ]. ] \n2Added by the Finance Act, 2013. \n3 Division XVI omitted by the Finance Act, 2022. The omitted Division read as follows: \n     “Division XVI \nCollection of advance tax by education","quote_sha256":"93f62e7a5387b64b643e18d2e346c4d4b2bcbb4ceb68caf4b3b5f6bebd1b519c","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-326db4e1a20c7c095a36","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357037,"character_end":1357049,"quote":"section 236I","quote_sha256":"167a15850ea1805b7572ff4b121a5a41e4de75b563b7d68ab0cf1220c76c5d7e","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356867,"character_end":1357279,"quote":"inance Act, 2022. The omitted Division read as follows: \n     “Division XVI \nCollection of advance tax by educational institutions \n \nThe rate of collection of tax under section 236I shall be 5% of the amount of fee.” \n4Added by the Finance Act, 2013. \n5 Division XVII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows:    \n“Division XVII \nAdvance tax on dealers, comm","quote_sha256":"e6dada01aec30f1efd816949f00c326f029fef41971e5599cc23425ccbd02bdf","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b0721943223d5df370bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236J","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357352,"character_end":1357364,"quote":"section 236J","quote_sha256":"194bb9ef06c21484aac8c698f31ba5b9fb067b830ea01023e0e3612c502e5dae","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357182,"character_end":1357594,"quote":"une, 2020 the omitted Division read as \nfollows:    \n“Division XVII \nAdvance tax on dealers, commission agents and arhatis, etc. \n \nThe amount of collection of tax under section 236J shall be as set out in the following table:— \nTABLE \nGroup \nAmount of tax  \n(per annum) \n \nGroup or Class A: \nRs. 100,000 \n \nGroup or Class B: \nRs. 75,000 \n \nGroup or Class C: \nRs. 50,000 \n \nAny other category: \nRs. 50,000” \n \n \n","quote_sha256":"655fc92eba19b737eccb969458b1e6cdbf15374638794adc353cca8d6606642a","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4ec2832068d6915de6b9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357791,"character_end":1357803,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357621,"character_end":1357978,"quote":"d through Finance Act, 2019.Substituted Division read as follows: \nDivision XVIII \nAdvance tax on purchase of immovable property \n \nThe rate of tax to be collected under section 236K shall be 1% of the fair market value.”; \n \n \nS. No. \nPeriod \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere value of Immovable property is up to 6[“4 \nmillion”]. \n0% \n2. \nFiler 6[2]% ","quote_sha256":"e5a572aace8f4fe382813c8d90a84e75e042a5eada23feb1a9d51055d0ec465f","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-62965e4441373a3c7192","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1358160,"character_end":1358172,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357990,"character_end":1358402,"quote":"hedule – Part IV_____ __________________________ \n549 \n \n \n1[Division XVIII  \n \nAdvance tax on purchase of immovable property \n \n  \nThe rate of tax to be collected under section 236K shall be as set out in the \nfollowing table: –  \n \n2[ TABLE \n \nS. No. \nAmount \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the fair market value does not exceed \nRs. 50 million \n1.5% \n2 \nWhere the fair market value exceeds Rs. 50 \nmillion ","quote_sha256":"c52f87e174c29806d9590f2fe1016ca34d3d8a0deaca2c3d5d2ed97ce668fcc6","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-822a172318b956815d30","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359000,"character_end":1359012,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1358830,"character_end":1359242,"quote":"y the Finance Act 2024. The substituted Division read as follows: \n“[Division XVIII \nAdvance tax on purchase of immovable property \nThe rate of tax to be collected under section 236K shall be 1[   ] 1[3%] of the fair market value. ]” \n   \n2 Table substituted by the Finance Act 2025. The substituted Table read as follows: \n   “ \nS. No. \nAmount \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the fair market value does not e","quote_sha256":"411c1bf829c7877d485e9dbb5ee68d41cf4a3689d77eef8b5d319b5e0e7de157","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bbef345485ff05b473a9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372972,"character_end":1372984,"quote":"section 235A","quote_sha256":"7822fdab5c2f0c52fdc685060ac667f338811ef60c9d0fc36e808abdf6f28fe4","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372802,"character_end":1373214,"quote":"omitted by the Finance Act, 2021. The Divisions read as \nfollows: \n \nDivision XIX \nAdvance tax on Domestic Electricity Consumption \nThe rate of tax to be collected under section 235A shall be--- \n(i) \n7.5% if the amount of monthly bill is Rs. 3[“75,000”] or more; and \n(ii) \n0% the amount of monthly bill is less than Rs. 3[75,000]. \nDivision XX \nAdvance tax on international air ticket \nThe rate of tax to be co","quote_sha256":"a16c4b62f180b1d45c53af76ae80763ef517aed4931ae32af72e6314bd15849e","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2090d0e60ac1e09fd890","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236L","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199330,"character_end":1199393,"quote":"   236L. Advance tax on purchase of international air ticket.— ","quote_sha256":"edfbe2b9f8bceb95b0479ae04c8e0ba2650be03f93300d6b189c83cabf42caf1","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373228,"character_end":1373240,"quote":"section 236L","quote_sha256":"edc08ccd5b0e1e66203f2e455d61cfcf35be92d07e596943299f5453e018dde8","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373058,"character_end":1373470,"quote":"r more; and \n(ii) \n0% the amount of monthly bill is less than Rs. 3[75,000]. \nDivision XX \nAdvance tax on international air ticket \nThe rate of tax to be collected under section 236L shall be:- \n \n3[“S. No. \nType of Ticket \nRate \n(1) \n(2) \n(3) \n1. \nFirst/Executive Class \nRs. 16,000 per person \n2. \nOthers excluding Economy \nRs. 12,000 per person \n3. \nEconomy \n0”] \n \nDivision XXI \nAdvance Tax on Banking Transac","quote_sha256":"6503c80b68d7ad55d8850b74ee984ba226bb385077a5753a7ce3688a0a61323a","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ef3230c517432e391a1d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373544,"character_end":1373556,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373374,"character_end":1373786,"quote":"Economy \nRs. 12,000 per person \n3. \nEconomy \n0”] \n \nDivision XXI \nAdvance Tax on Banking Transactions Otherwise Than \nThrough Cash \nThe rate of tax to be collected under section 236P shall be 3[ ] 3[0.6]%  of the transaction \nfor 3[the person whose name is not appearing in the active taxpayers’ list]. \n \n4Division XXII omitted by the Finance Act, 2016. Omitted Division read as follows:- \n“Division XXII \nRate ","quote_sha256":"6c58054f9bbb66cb08a61951bdebcfdec53de56959ac4a4e6364cc62e35668df","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c06bdaf338135e20f6f6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236T","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373886,"character_end":1373898,"quote":"section 236T","quote_sha256":"f2bf75b8533a2400266366f072b0144233ec753c25a52bb019d36492ec425c6b","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373716,"character_end":1374058,"quote":"e Act, 2016. Omitted Division read as follows:- \n“Division XXII \nRate of Collection of Tax by Pakistan Mercantile Exchange Limited \nThe rate of tax to be collected under section 236T shall be as follows:– \nin case of sale or purchase of future commodity contract as per clause (a) and (b) of sub-\nsection (1) of section 236T shall be 0.05%.” ","quote_sha256":"e9d33dec2472e4f229882a18b7ff38594ff51363fe8e119e47c92264d2de12cd","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0850df17fac981495bd1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236T","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374028,"character_end":1374040,"quote":"section 236T","quote_sha256":"f2bf75b8533a2400266366f072b0144233ec753c25a52bb019d36492ec425c6b","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373858,"character_end":1374058,"quote":"f tax to be collected under section 236T shall be as follows:– \nin case of sale or purchase of future commodity contract as per clause (a) and (b) of sub-\nsection (1) of section 236T shall be 0.05%.” ","quote_sha256":"1ce251a9c5684d967fa03efa35f23c4bbbab4b198094ab6853f2df7f579fd41c","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b64fb5f8d50acbb985f3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Y","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213006,"character_end":1213326,"quote":"236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at the time of transfer of any sum \n\n\f\nChapter XII – Transitional Advance Tax Provisions__________ \n \n478 \n \n1[236Y.  Advance tax on persons remitting amounts abroad t","quote_sha256":"c4177f124a760b33bffc60b5b9596817e6a7849b0cb3abf386ae204e746b747c","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236y-1213006","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374318,"character_end":1374330,"quote":"section 236Y","quote_sha256":"45f8da0584c69320df4cffe05b2b67922d16beb788e78120120eb1a1e12f8b8d","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374148,"character_end":1374560,"quote":"\n3[     ]  \n 4[     ] \n5[     ] \n6[DIVISION XXVII \nAdvance tax on amount remitted abroad through credit,  \ndebit or prepaid cards \n \nThe rate of tax to be deducted under section 236Y shall be 7[5%] of the gross amount \nremitted abroad.] \n                                            \n1 Division XXIII omitted by the Finance Act, 2022. The omitted Division read as follows: \n   “DIVISION XXIII \nPayment to a reside","quote_sha256":"4fd86e3d3d9d1849bbb567d9682aa88ec4b692d8ed42de4b2b69bd1ff151c530","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fd09ab854129df47574a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Q","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374646,"character_end":1374658,"quote":"section 236Q","quote_sha256":"b896280c0577c4b9354be48b86db7980f59a4c2518945662a0b58ab84aed42c4","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374476,"character_end":1374888,"quote":"2022. The omitted Division read as follows: \n   “DIVISION XXIII \nPayment to a resident person for right to use  \nmachinery and equipment \nRate of collection of tax under section 236Q shall be 10 percent of the amount of payment.” \n2 Division XXIV omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read \nas follows: \n“DIVISION XXIV \nCollection of advance tax on education related expens","quote_sha256":"4af1d54a7c66250e4d84d41031cfaf96539bcc64092015d506dd2bdc54d9cbc9","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-17839d7c5e196374f623","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236R","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374940,"character_end":1374952,"quote":"section 236R","quote_sha256":"df93ff997b4b15ca6d3cd8857e1925b417a79fd2c0c6b0b1583e8e824cc68a31","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374770,"character_end":1375182,"quote":"ne, 2020 the omitted Division read \nas follows: \n“DIVISION XXIV \nCollection of advance tax on education related expenses remitted abroad \nRate of collection of tax under section 236R shall be 5percent of the amount of total education \nrelated expenses.” \n \n3Division XXV omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows: \n“Division XXV \nADVANCE TAX ON INSURANCE PREMI","quote_sha256":"602d9f674e4b50c67be332561d37a7d91ed21c812ffe532567c180e6c7d8d205","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-307db464c8636d38836b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236U","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375293,"character_end":1375305,"quote":"section 236U","quote_sha256":"3ec86f70230e4ca6a72a4ade30e53be6856611218918ab11a4fdc190f02a2864","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375123,"character_end":1375535,"quote":"as \nfollows: \n“Division XXV \nADVANCE TAX ON INSURANCE PREMIUM \nThe rate of tax to be collected from 3[persons who are not appearing in the active taxpayers’ \nlist] under section 236U shall be as under:- \nS.No. \nType of Premium \nRate \n(1) \n(2) \n(3) \n1. \nGeneral insurance premium \n4% \n2. \nLife insurance premium if 3[exceeding Rs 0.3 \nmillion in aggregate] per annum \n1% \n3. \nOthers \n0%” \n \n4 Inserted by the Fina","quote_sha256":"3a321fb2b43199954dec590095dc63f4c32a793b0b97fed54f62cdff480c6664","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b9103b9b67b7e9cfa078","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236V","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375737,"character_end":1375749,"quote":"section 236V","quote_sha256":"84244ae07abf5de882813047e416b27ed5a810915c5b7287958726a3176ba3ac","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375567,"character_end":1375979,"quote":" and XXVII omitted by the Finance Act, 2021. The Divisions read as follows:  \nDivision XXVI \nADVANCE TAX ON EXTRACTION OF MINERALS \nThe rate of tax to be collected under section 236V shall be 5% of the value of the minerals  5[   \n].] \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, debit or prepaid cards  \nThe rate of tax to be deducted under section 236Y shall be 1% of the gross amount","quote_sha256":"038ed0d039a5f408264ae2b68c98da7e185c173db8ec8a47037e04bbbfc8a9ff","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-05ae0369e4c2f5f14fa3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Y","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1213006,"character_end":1213326,"quote":"236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at the time of transfer of any sum \n\n\f\nChapter XII – Transitional Advance Tax Provisions__________ \n \n478 \n \n1[236Y.  Advance tax on persons remitting amounts abroad t","quote_sha256":"c4177f124a760b33bffc60b5b9596817e6a7849b0cb3abf386ae204e746b747c","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236y-1213006","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375935,"character_end":1375947,"quote":"section 236Y","quote_sha256":"45f8da0584c69320df4cffe05b2b67922d16beb788e78120120eb1a1e12f8b8d","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375765,"character_end":1376105,"quote":"the value of the minerals  5[   \n].] \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, debit or prepaid cards  \nThe rate of tax to be deducted under section 236Y shall be 1% of the gross amount remitted \nabroad 5[   ].] \n6 Inserted by the Finance Act, 2022. \n7 The expression “1%” substituted by the Finance Act, 2023. ","quote_sha256":"1395453a82ab911fe2f29718812aeefb8541797a0ee8391b2ebf6eb3265c802d","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1c1f0cad6fea3f6627af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"53","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272696,"character_end":273016,"quote":"53. \nExemptions and tax concessions in the Second Schedule.—(1) The \nincome or classes of income, or persons or classes of persons specified in the \nSecond Schedule shall be — \n \n(a) \nexempt from tax under this Ordinance, subject to any conditions \nand to the extent specified therein; \n \n(b) \nsubject to tax under this ","quote_sha256":"fab70a315efad5f4465c8ca4fcb264f28cd1e8dcdb15f065abdb8c587f91d5c4","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-53-272696","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1376233,"character_end":1376243,"quote":"section 53","quote_sha256":"819e0ab0400d1b1eeb481ccdb135781dbeee2d3460ed7410666e27cc39a7ac32","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1376107,"character_end":1376473,"quote":"\f\nSecond Schedule – Part-I_____ __________________________ \n \n533 \nTHE SECOND SCHEDULE \nEXEMPTIONS AND TAX CONCESSIONS  \n[See section 53] \n \nPART I \nEXEMPTIONS FROM TOTAL INCOME \n \n \nIncomes, or classes of income, or persons or classes of persons, \nenumerated below, shall be exempt from tax, subject to the conditions and to the \nextent specified hereunder:  \n \n1[ ","quote_sha256":"884fb20f9c0f902c5efefcec046cc03aa049c8407b1dd75f12fcd012336c29f9","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-de5053fb5fde3ebaee53","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387384,"character_end":1387394,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387265,"character_end":1387624,"quote":"\f\nSecond Schedule – Part-I_____ __________________________ \n559 \n \ncharged at the rate specified in sub-section (6) of section 12 and the pension fund \nmanager shall at the time of making payment deduct tax at the said rate.] \n \n1[  ] \n \n2[  ] \n \n3[(23C) Any withdrawal of accumulated balance from approved pension fund that \nrepresent the transfer of balance","quote_sha256":"d248bd60b039ae8f9583342465a79fd031fc338dd02cd1edf6271dd92c4b5ef3","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6f30788c4f09d79cc443","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"12","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":135082,"character_end":135402,"quote":"12. \nSalary.— (1)  Any salary received by an employee in a tax year, other than \nsalary that is exempt from tax under this Ordinance, shall be chargeable to tax in \nthat year under the head “Salary”. \n \n \n(2) \nSalary means any amount received by an employee from any \nemployment, whether of a revenue or capital nature, ","quote_sha256":"22bc0f9bbb98cccb8034fc5fbf381aa94a34417916debdc3e1cd7991242b7c96","reader_fragment":"p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-134400-136000-6f18a4ac27670ad1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-12-135082","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396046,"character_end":1396056,"quote":"section 12","quote_sha256":"e4b869cb69b403d5a2bc605acb922cd43a6dbe77a7785efb3166364a3b2917dc","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395876,"character_end":1396286,"quote":"omitted clause read as follows: \n   “(39) Any special allowance or benefit (not being entertainment or conveyance allowance) or other   \nperquisite within the meaning of section 12 specially granted to meet expenses wholly and \nnecessarily incurred in the performance of the duties of an office or employment of profit.” \n7Inserted by the Finance Act, 2018. \n8Words “internal security allowance, compensation i","quote_sha256":"af940067a5d7e3d6cbe54e20db0cb574b6d2e9d4f9c7a90142263db7a1570bb5","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3ce44510d0b01fd69470","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1415975,"character_end":1415986,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1415805,"character_end":1416216,"quote":"all be included in the total income of the tax year in which it is so expended or of the year in which \nit was set apart, whichever is the greater, and the provisions of section 122 shall not apply to any \nassessment made or to be made in pursuance of this proviso. \nExplanation.— Notwithstanding anything contained in the Mussalman Wakf Validating Act, 1913 (VI \nof 1913), or any other law for the time being i","quote_sha256":"f67c7965b6777eacae0b3a77dcdcdf9ada2f72a069dc3e225056a6904b83275b","reader_fragment":"p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1414400-1416000-39f6d966a23cddad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fbe5d355faa2479d4443","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1430299,"character_end":1430311,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-1428800-1430400-266215d39c0cfcde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1428800-1430400-266215d39c0cfcde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1430196,"character_end":1430541,"quote":"\f\nSecond Schedule – Part-I_____ __________________________ \n574 \n \n1[(66) Subject to the provisions of section 100C, any income, derived by the \n                                            \n(xlv) \n  Pakistan Mortgage Refinance Company Limited. \n(xlvi)  \nAziz Tabba Foundation. \n(l)      \nAl-Shifa Trust Eye Hospital. \n(li) \nSaylani Welfare Inter","quote_sha256":"c2259526468725ce0383e0282197aa9bf683d9f4c7e951cad7d3fc0a631598c0","reader_fragment":"p-r-2b2ba404-1428800-1430400-266215d39c0cfcde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1428800-1430400-266215d39c0cfcde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3dd18e3a79069e014d03","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1436747,"character_end":1436759,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-1435200-1436800-b987da8e3bbde768","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1435200-1436800-b987da8e3bbde768","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1436577,"character_end":1436989,"quote":"haheed Mohtarma Benazir Bhutto Institute of Trauma, Karachi \n(lxvii) \nShaheed Zulfikar Ali Bhutto Institute of Science and Technology] \n(2) \nSubject to the provisions of section 100C, any income derived by the following \ninstitution, foundations, societies, boards, trusts and funds, namely: \nTable 2 \nSr. No. \nName \n(1) \n(2) \n1[  ]  \n \n(ii) \nAl-Shifa Trust. \n(iii) \nBilquis Edhi Foundation. \n(iv) \nFatimid Found","quote_sha256":"553d845fbed31902d4ae7ba3267bf7f7014e113ca5c5e46fae318f5a709a2e6f","reader_fragment":"p-r-2b2ba404-1435200-1436800-b987da8e3bbde768","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1435200-1436800-b987da8e3bbde768","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f72981eacdf577cbcf3f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443018,"character_end":443338,"quote":"2[100C. Tax credit for charitable organizations.— (1) The persons mentioned in \nsub-section (2) shall be allowed a tax credit equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act","quote_sha256":"8be4b223050f53f46029b4596fe02875c7d1424a883c1f88b43a356b3d29a0ca","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100c-443018","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1439553,"character_end":1439565,"quote":"section 100C","quote_sha256":"186a02bf8af9ec88c74c7ae75eaae4b52eb1fbd433047a65ce65127be661a4f3","reader_fragment":"p-r-2b2ba404-1438400-1440000-54e38622c49305e8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1438400-1440000-54e38622c49305e8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1439383,"character_end":1439568,"quote":"undation (SZABF)] \nProvided that with effect from the 1st day of July, 2021, exemption under this sub- clause shall \nbe subject to fulfilling the conditions specified in section 100C.” ","quote_sha256":"45803775399ce502397f1cf7c71fdf1326b0d0b816566133e2a74fe0bd77da48","reader_fragment":"p-r-2b2ba404-1438400-1440000-54e38622c49305e8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1438400-1440000-54e38622c49305e8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1fffdb1b19cf7c31fc5f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291533,"character_end":291853,"quote":"1[59A. Limitations on set off and carry forward of losses.— \n \n2[  ] \n \n3[  ] \n \n \n \n(3)  \nIn case of association of persons 4[any loss] shall be set off or carried \nforward and set off only against the income of the association. \n \n \n(4)  \nNothing contained in section 56, 57, 58 or 59 shall entitle — \n \n(a)  \nany memb","quote_sha256":"f165492fa99f518b455a85d71988236095866bfb72df3dd957fd985d2b1cf3fb","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59a-291533","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1469147,"character_end":1469158,"quote":"section 59A","quote_sha256":"21e9d0c3aa3c3d36ca1c61d9c39c90419c0f49e9bfa4991dab89d141bc34d87e","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468977,"character_end":1469388,"quote":"____ __________________________ \n587 \n \n1[    ] \n \n2[(103A) Any income derived from inter-corporate dividend within the group \ncompanies entitled to group taxation under section 59AA 3[ 4[  ] ] 5[“subject to the \ncondition that return of the group has been filed for the tax year.”].] \n \n6[  ] \n7[    ] \n8[    ] \n \n9[(103D) Dividend income and long term capital gains of any venture capital fund \nfrom investmen","quote_sha256":"90eb187e586e242f341ec9d688f1ead5afaccb7f2ca5761a0ed5b9315c8796cd","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-228ebed3593367948afe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470801,"character_end":1470812,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470631,"character_end":1471042,"quote":"emes that are debt or money market funds and these do not invest in shares.]” \n2Inserted by the Finance Act, 2007. \n3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie derived in the form of shares i","quote_sha256":"f2a862c17108016441307f0be3ef89342d1587a3ece9a9e1d9f9a89d01c26aad","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8ae34051511303dc9a3b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471281,"character_end":1471290,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471111,"character_end":1471520,"quote":"984): \nProvided that when such shares are disposed off by the recipient, the amount \nrepresenting the dividend in specie shall be taxed in accordance with provisions of \nsection 5 of this Ordinance and the amount, representing the difference between the \nconsideration received and the amount hereinabove, shall be treated in accordance \nwith provisions of section 37 or section 37A, as the case may be.” \n7 N","quote_sha256":"51f58fe740144b488ae9f4efa662fc953d7d028378a955d9b9259792b077ef15","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aef607e372184e1c72c3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":234286,"character_end":234606,"quote":"37. \nCapital gains.— (1)  Subject to this Ordinance, a gain arising on the \ndisposal of a capital asset by a person in a tax year, other than a gain that is \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Capital Gains”. \n \n \n1[     ] \n \n 2[(1A) Notwithstanding anything c","quote_sha256":"d476f3c7a979767840d6092208ef3ecd0030e071ba4a08a99484c284bd44fee4","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37-234286","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471468,"character_end":1471478,"quote":"section 37","quote_sha256":"6088b00d94c1737f210c528a50f5935dcb09aed43be12c40fd44aca4a61f741d","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471298,"character_end":1471708,"quote":" Ordinance and the amount, representing the difference between the \nconsideration received and the amount hereinabove, shall be treated in accordance \nwith provisions of section 37 or section 37A, as the case may be.” \n7 New Clause 103C inserted through Finance Supplementary (Second Amendment) Act, 2019 \n8 Clause (103C) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Sec","quote_sha256":"004dc80d48c58ab835921cec03a161bfb2e65cd211bc902822b8a3edae10aa68","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cfb3b2324a33608f9281","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471482,"character_end":1471493,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471312,"character_end":1471723,"quote":" the amount, representing the difference between the \nconsideration received and the amount hereinabove, shall be treated in accordance \nwith provisions of section 37 or section 37A, as the case may be.” \n7 New Clause 103C inserted through Finance Supplementary (Second Amendment) Act, 2019 \n8 Clause (103C) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment)","quote_sha256":"ba14f0d3fa28351bce0565b71d31e5a5251b146c2b52a7139c83d36701385bc2","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9230307141fbf0204f88","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471915,"character_end":1471926,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471745,"character_end":1472156,"quote":"omitted clauses read as follows: \n“(103C) Dividend income derived by a company, if the recipient of the dividend, for the tax year 8[is \neligible for] group relief under section 59B, 8[ ].” \n9Inserted by the Finance Act, 2021. \n10  Expression “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Fi","quote_sha256":"963b99e24cbbd23a80ad45c066d9f55c4a2b4515adc860b8bf489341670d5346","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-db769f3b5c70ede6a17d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475970,"character_end":1475979,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475800,"character_end":1476209,"quote":" as defined in the Companies \nOrdinance, 1984 (XLVII of 1984), listed on any stock exchange in Pakistan or shares of a public \ncompany (as defined in sub-section (47) of section 2 ) and the Pakistan Telecommunications \nCorporation vouchers issued by the Government of Pakistan, derived by a taxpayer upto tax year \nending on the thirtieth day of June, 2010.” \n3Clause (110A) omitted by the Finance Act, 2010. ","quote_sha256":"6153ccd5f3980f7ee09f8517209879d1372ae539fa38259d9f2cd7a697cb6cee","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c32759a0587e27a7f06e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1478273,"character_end":1478285,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1478103,"character_end":1478515,"quote":"_____________________ \n590 \n \n \n1[  ] \n \n2[    ] \n3[    ] \n4[    ]  \n5[    ] \n \n6[(114B) Profit and gains accruing to persons mentioned in proviso to sub-section \n(1) of section 236C in respect of first sale of immovable property acquired from or \nallotted by the Federal Government or Provincial Government or any authority duly \ncertified by the official allotment authority, and the property acquired or allot","quote_sha256":"91b556354884f3d80fe1cb047a01e2938c9e0e7c526391f7b28e462126b448c3","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d0d78321cbd1d9385ee7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902777,"character_end":1902833,"quote":"3. Certain provisions of this Ordinance not to apply.—  ","quote_sha256":"b36ce4e52688bf52c64420236a43e915c3f9613c9b8d80f6d811149af95ca936","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1528513,"character_end":1528522,"quote":"Section 3","quote_sha256":"4f8c7289360c0bbea6eb45baa1d664628453db67545cb68c11186b15ff96194f","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1528343,"character_end":1528752,"quote":"ment of the Continental Shelf of Pakistan.” \n1Clause (138) omitted by the Finance Act, 2008. The omitted clause (138) read as follows: \n“(138)  Any income referred to in Section 3.4 (a) of the Facilitation Agreement between the President \nof the Islamic Republic of Pakistan and the taxpayer purchasing the KotAddu Power Station from \nPakistan Water and Power Development Authority for a period of ten years f","quote_sha256":"4ca242fd02c8f3e0f266e8bab14622cb22ba571d5e327c95094b6874f40ebe1c","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-09ff8c8b89160a482638","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532742,"character_end":1532751,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532572,"character_end":1532981,"quote":"e through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(143) Profit and gains derived by a start–up as defined in clause (62A) of section 2 for the tax year \nin which the start-up is certified by the Pakistan Software Export Board and the following two tax \nyears.]” \n8 Clauses (144) and (145) added by S.R.O. 887(I)/2018, dated 23.07.2018. \n9 Clauses (144) and (145) o","quote_sha256":"64edf4c7804fd7cde9f6161c328b4a00470026a2f9a9be0ccb137f53e8374d96","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-95e99b1b333c4eae89ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1543122,"character_end":1543133,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1542964,"character_end":1543363,"quote":"\f\nSecond Schedule – Part-II_____ __________________________ \n610 \n \n1[   ] \n2[   ] \n3[   ] \n \n4[(5A)  The rate of tax to be deducted under sub-section (2) of section 152, in \nrespect of payments 5[from] profit on debt payable to a non-resident person having \nno permanent establishment in Pakistan, 6[other than those covered under clauses \n(78) and (79) of Part I of the Second Schedule,] shall be ","quote_sha256":"4ec843855e3fb550a443865101ad1c89a29a92cf9cd3695f6fadf15915f791ce","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e15bf861c625812d01c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546745,"character_end":1546756,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546608,"character_end":1546986,"quote":"\f\nSecond Schedule – Part-II_____ __________________________ \n611 \n \n \n1[(5AA)    The rate of tax to be deducted under sub-section (2) of section 152, in \nrespect of payments to an individual, on account of profit on debt earned from a \ndebt instrument, whether conventional or shariah     compliant,     issued     by     \nthe  Federal Government under the Public Debt Act, 1944","quote_sha256":"daa884004f02c935901d6a36b6d4524c6c4f1fc439215e82940ebcd80eaf69b3","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e7e0f28116596c7d2558","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547351,"character_end":1547362,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547181,"character_end":1547592,"quote":" shall be ten percent of the gross amount paid: \n \nProvided that tax deducted on such profit on debt shall be final tax.] \n \n2[(5AB) The rate of tax to be deducted under section 151 shall be ten percent \nfrom the profit on debt from a debt instrument, whether conventional or Shariah \ncompliant, issued by the Federal Government under the Public Debt Act, 1944 \n(XVIII of 1944) or its wholly owned special purpo","quote_sha256":"eb03dbcf11eaa66aabc309028b85b53dbf203f437ec558eef28fa785bf2c711e","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7e91e1c048ee3abf8c84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548010,"character_end":1548021,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547840,"character_end":1548251,"quote":"d by the State \nBank of Pakistan:  \n  \n   \n \nProvided that the tax so deducted shall be the final tax.  \n  \n(5AC) The rate of tax to be deducted under sub-section (2) of section 152 or \nunder section 151, as the case may be, shall be zero percent of the gross amount \nof profit on debt paid, covered under clauses (78) and (79) of Part I of the Second \nSchedule.] \n \n3[   ] \n4[   ] \n5[   ] \n                    ","quote_sha256":"f9e766d74347ad9b8c0241a070310e43e3f175fd3aed85baecd6a488e6ac6e98","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4315c01411a9c7cb0a38","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548032,"character_end":1548043,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1547862,"character_end":1548273,"quote":"f Pakistan:  \n  \n   \n \nProvided that the tax so deducted shall be the final tax.  \n  \n(5AC) The rate of tax to be deducted under sub-section (2) of section 152 or \nunder section 151, as the case may be, shall be zero percent of the gross amount \nof profit on debt paid, covered under clauses (78) and (79) of Part I of the Second \nSchedule.] \n \n3[   ] \n4[   ] \n5[   ] \n                                          ","quote_sha256":"0e3ea51d52e2e803715f92d703eca68a5ea0d92d296e0d417dc7225879fd4acf","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-77062c2c6a376baa1b3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549373,"character_end":1549384,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549203,"character_end":1549448,"quote":" 16th day of \nDecember, 1999, or out of new accounts opened on or after the said date, shall be liable to \ndeduction of income tax under clause (c) of sub-section (1) of section 151 at the rate of 10 per cent \nof the amount of the said profit.” ","quote_sha256":"a9a3e556c500ab420c112850ff325b01fd0cfa8af1fbf70a0f435b18bc4c7ac6","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7589f5dd43277c4984cb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549692,"character_end":1549703,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549522,"character_end":1549933,"quote":"] \n2[  ] \n3[  ] \n4[  ] \n \n5[(9AA) In respect of import of white sugar from the 25th day of August, 2020 to \nthe 15th day of November, 2020 both days inclusive, tax under section 148 shall \nbe collected at the rate of 0.25% as per quantity, quality, mode and manner \nprescribed by Ministry of Commerce during the said period.  \n  \n(9AB)  Tax under section 148 on commercial import of the white sugar shall be \nco","quote_sha256":"e4c6afaf5b5a18f6be0c41d35c8cf603ed31419073eeab0a6ba821deb7ee1b95","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8edc7f78adab37e02fed","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549869,"character_end":1549880,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549699,"character_end":1550110,"quote":" 148 shall \nbe collected at the rate of 0.25% as per quantity, quality, mode and manner \nprescribed by Ministry of Commerce during the said period.  \n  \n(9AB)  Tax under section 148 on commercial import of the white sugar shall be \ncollected at the rate of 0.25% from the 26th day of January 2021 till the 30th day \nof June, 2021. \n \n6[   ] \n                                            \n1Clause (7) omitted by t","quote_sha256":"0d72f17c8aa3347b5df7481840a15669ef3aecf48687e02bf4355de146a9e785","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-048a5ae124623953cf8b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1551747,"character_end":1551758,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1551577,"character_end":1551988,"quote":"h payments which shall \nconstitute final discharge of his tax liability under this Ordinance and the Contractor shall not be \nrequired to file the return of income under section 114.” \n3Clause (9) omitted by S.R.O. 140(I)?2013, dated 26.02.2013. The omitted clause (9) read as \nfollows: \n“(9) Tax under section 148 shall be collected at rate of the 1% on import of all fibres, yarns and \nfabrics and goods cover","quote_sha256":"6040d6677edfc33ee171face6fa2e08b665bd6faee20e9f79ebdfa41c22975ed","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e2993e8425ffdf5608e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1551880,"character_end":1551891,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1551710,"character_end":1552121,"quote":"d to file the return of income under section 114.” \n3Clause (9) omitted by S.R.O. 140(I)?2013, dated 26.02.2013. The omitted clause (9) read as \nfollows: \n“(9) Tax under section 148 shall be collected at rate of the 1% on import of all fibres, yarns and \nfabrics and goods covered by the Zero Rating Regime of the Sales Tax notified by Central Board of \nRevenue.” \n4Clause (9A) omitted  by S.R.O. 140(I)?2013, d","quote_sha256":"83b6a2d9b80977d687743ce46c11b1ab2b37fe3cd2ff6d1fd82e7325479ac09b","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3c25635c83e4d1ab3625","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552198,"character_end":1552209,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552028,"character_end":1552439,"quote":"s Tax notified by Central Board of \nRevenue.” \n4Clause (9A) omitted  by S.R.O. 140(I)?2013, dated 26.02.2013. The omitted clause (9A) read as \nfollows: \n“(9A)  Tax under section 148 shall be collected at the rate of 3% on the import value of raw material \nimported by an industrial undertaking for its own use: \n \nProvided that the rate of 3% shall be applicable on production of an exemption \n \ncertificate iss","quote_sha256":"be2c1e8275c9641cffc47a3da20d6cf7d21674390c8c3357caed229671170ab8","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2a623c097243935b86ee","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552808,"character_end":1552819,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552638,"character_end":1552939,"quote":"23.02.2021.  \n6 Clause (9AC) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(9AC)  Subject to quota allotment by Commerce Division, tax under section 148 shall be collected  \nat the rate of 0.25% on import of raw sugar imported by sugar mills from the 26th day of January, ","quote_sha256":"0f129448b84eb065fc1f6bf4092ee1c253e68045621e74d39ae6265644f3f2cd","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-602a2b71ea37403f718a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553438,"character_end":1553449,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553268,"character_end":1553679,"quote":"red thousand metric tons in aggregate by the \nsugar industry.] \n  \n1Clause (9B) omitted by Finance Act, 2014. The omitted clause (9B) read as follows:  \n“(9B) \nTax under section 148 shall be collected at the rate of 1% on import value of remeltable steel \n(PCT Heading 72.04) and directly reduced Iron imported by an industrial undertaking for its own use.” \n \n2Clause (9C) omitted by Finance Act, 2014. The omi","quote_sha256":"53ea4d3dce6c0d9dd69dbe0cceb5284f86838c7d5d2c87f0242cb8b842a98e90","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e790ca461a46f22019c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553730,"character_end":1553741,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553560,"character_end":1553971,"quote":"uced Iron imported by an industrial undertaking for its own use.” \n \n2Clause (9C) omitted by Finance Act, 2014. The omitted clause (9C) read as follows: \n“(9C) Tax under section 148 shall be collected at the rate of 1% in case of manufacturers and 3% in \ncase of commercial importers covered under Notification No. S.R.O. 1125(I)/2011 dated the 31st \nDecember, 2011.” \n3Clause (10) omitted by the Finance Act, 2","quote_sha256":"4a9272782cecdaea9bba8b167b3223a72f3092cf68dd09a6907c1ce108d7a979","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fa345b9f1e5dba30f302","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555826,"character_end":1555837,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555656,"character_end":1556067,"quote":"discharge of contractor's tax liability under this Ordinance.” \n6 Clause (13) omitted by the Finance Act, 2008. The omitted clause (13) read as follows: \n“(13) Tax under section 148 shall be collected at the rate of 1% on imports of capital goods and raw \nmaterial imported exclusively for its own use by a manufacturer registered with Sales Tax \nDepartment.” \n7 Clause (13A) omitted by the Finance Act, 2008. T","quote_sha256":"de51d5de27e64c23bcf0633fce695990404bd9d1779b7a3ba947feacae4dac42","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-76c0cc0e2fd67847182d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557598,"character_end":1557609,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557428,"character_end":1557839,"quote":" fuelled, refillable) and such other goods as notified by Central Board of \nRevenue of the First Schedule to the Customs Act, 1969 (IV of 1969), imported, the tax under \nsection 148 shall be collected at the rate of 2% of its import value as increased by customs-duty, \nsales tax and federal excise duty, if any, levied thereon.” \n1Clause (13C) omitted by the Finance Act, 2015. The omitted clause (13C) read as","quote_sha256":"e29501e623988610d9f0aa5ec4fd6cfb5b89e286c6b679968ba26409d564899e","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f2f613502c3fcdcde974","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558279,"character_end":1558290,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558109,"character_end":1558520,"quote":"erted by S.R.O. \n769(I)/2004, dated 06.09.2004. The omitted clause (13D) read as follows:  \n“(13D)  In respect of import of polyester yarn/fibre all types, the tax under section 148 shall be \ncollected at the rate of two per cent of the value of such items as increased by customs-duty and \nsales tax, if any, levied thereon.” \n3Clause (13E) omitted by Finance Act, 2014. The omitted clause (13E) read as follow","quote_sha256":"54f74c43a875202d3660fc5dd56fcc2b67b463122cdc9b0845409ff02d5557e9","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bd86310ab1b6c113dc9a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559391,"character_end":1559402,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559221,"character_end":1559632,"quote":"-duty and sales tax, if any, levied thereon.” \n5Clause (13G) omitted by S.R.O.140(I)/2013, dated 26.02.2013. The omitted clause (13G) read as \nfollows: \n“(13G) Tax under section 148 on the following item shall be collected @ 1% of  their import value as \nincreased by customs-duty, sales tax and federal excise duty, if any levied thereon: \n \n \niv.  \nGold; \n \nv.  \nMobile telephone sets; \n \nvi.  \nSilver;” \n6Cla","quote_sha256":"3861d623825ad7be323a1fea88f75dbfbc604ccba85a45053b8485c428340be6","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-70ae8eea41efd09ec545","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559734,"character_end":1559745,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559564,"character_end":1559975,"quote":" \niv.  \nGold; \n \nv.  \nMobile telephone sets; \n \nvi.  \nSilver;” \n6Clause (13H) omitted by Finance Act, 2008. The omitted clause (13H) read as follows: \n \n“(13H) Tax under section 148 on the following items shall be collected @ 2% of their import value \nas increased by Customs duty, Federal Excise Duty and sales tax, if any levied thereon;  \n(i) \nraw material for steel industry including remeltable; and re-rol","quote_sha256":"7f73dca22f52f37291b95fa3e5a4ecd6e13d9539b53fadd8141c5049414964cc","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-547c51b515690fed5b40","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560644,"character_end":1560655,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560474,"character_end":1560885,"quote":"      \n(viii) \nPesticides and wedicides.” \n1Clause (13HH) omitted by Finance Act, 2014. The omitted clause (13HH) read as follows: \n \n“(13HH) Tax shall be deducted under section 153 at the rate of 1% on the sale value of rice to \nbe sold by Rice Exporters Association of Pakistan (REAP) to Utility Store Corporation, in accordance \nwith the provisions of the agreement, signed with Ministry of Food, Agriculture","quote_sha256":"be5b8ad98088a4429854caef7f59a25e5ad7f88cb0b6975bb65212076bc67a26","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b7819ea04f78e925dc09","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561125,"character_end":1561136,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560955,"character_end":1561366,"quote":"the Finance Act, 2014. Earlier it was inserted by SRO 645(I)/2008, dated \n20.06.2008. The omitted clause (13HHH) read as follows: \n “(13HHH)  Tax shall be deducted under section 153 at the rate 0.75% on the sale value of rice to be \nsold by Rice Exporters Association of Pakistan (REAP) to Utility Store Corporation, in accordance with \nthe provisions of the agreement, signed by REAP with Ministry of Food, Agr","quote_sha256":"c39a47e68bb68af849b8ac91867550f6f5f2d93fe7dc004f80e1c52eaa61ddab","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-53c7e2c60b315dea67ea","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563017,"character_end":1563028,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1562847,"character_end":1563258,"quote":"the First Schedule, shall not be refunded.” \n6 Clause (14) omitted by the Finance Act, 2008. The omitted clause (14) read as follows: \n“(14)  Tax shall be deducted under section 154 at the rate of 0.75% from foreign exchange proceeds \non account of exports of – \n \n(i)  \nrice marketed under a brand name up to fifty kilograms packs; \n \n(ii) \ncanned and bottled fish including sea-food and other food items; and ","quote_sha256":"80e9270c7791f99fdf1346e78778d77d64150d7198b6e42a3067cdf925f4c783","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-96970b4fc466c169530b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563460,"character_end":1563471,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563290,"character_end":1563701,"quote":"ious stones whether uncut, cut, or polished.” \n7Clause (15) omitted by the Finance Act, 2008. The omitted clause (15) read as follows: \n“(15) Tax shall be deducted under section 154 at the rate of 0.75% from foreign exchange proceeds \non account of exports of fish and fisheries products packed in retail packs of five hundred grams to \ntwo kilograms.” \n8 Clause (16) omitted by the Finance Act, 2008. The omitt","quote_sha256":"6b78274cf3a5063f8cad0db7e222ff0ed68335a56694df7d90e47f0006f8c3c1","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e35f91da0b6c2adb2abd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563811,"character_end":1563822,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563641,"character_end":1563982,"quote":"” \n8 Clause (16) omitted by the Finance Act, 2008. The omitted clause (16) read as follows: \n“(16)  In the case of a non-resident company, rate of deduction of tax under section 150 on dividends \nreceived from a company engaged exclusively in mining operations, other than petroleum, shall be \n7.5 per cent of the gross amount of dividend.” ","quote_sha256":"df14cb7c20b8969956ff32323a0ed0e9cfca709dd3fa402b561d0e6c021fb2cc","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-39351be2cf7fbc31900e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565358,"character_end":1565369,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565188,"character_end":1565599,"quote":" modaraba the rate of income tax shall be 25% of total income excluding such \npart of total income to which Division III of Part I of the First Schedule or section153 or section 154 \napplies.] \n4 Clause (18A) Inserted by the Finance Act, 2014. \n5  Clause (18A) omitted by the Finance Act, 2021. The omitted clause read as follows:  \n“(18A) The rate of tax as specified in Division II of Part 1 of the First Sche","quote_sha256":"7986787c7ad446ba4cc9103b7854d05e1fb4b4b4a1ec51622eb5fd7e3e43f5c4","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b4c92849839a9098ea9a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570210,"character_end":1570221,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570069,"character_end":1570451,"quote":"\f\nSecond Schedule – Part-II_____ __________________________ \n618 \n \n1[  ] \n \n2[(24A) The rate of tax, under clause (a) of sub-section (1) of section 153, from \ndistributors of cigarette \n3[shall be 2.5% gross amount of payment] and \npharmaceutical products 4[  ] 5[  ] shall be 1% of the gross amount of payments.] \n \n6[  ] \n7[   ] \n8[   ] \n                                         ","quote_sha256":"7bb86220912d5f2077088f4bc0f3c7d8130fd95f93f886b87e14c31ca8c0e1a2","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8ad1ca977bfb19d28957","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570516,"character_end":1570527,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570346,"character_end":1570757,"quote":" 1% of the gross amount of payments.] \n \n6[  ] \n7[   ] \n8[   ] \n                                            \n“(23)  In respect of Urea fertilizer imported, the tax under section 148 shall be collected at the \nrate of 1% of its import value as increased by customs-duty, sales tax and federal excise duty], if any \nlevied thereon.” \n1Clause (24) omitted by the Finance Act, 2014. The omitted clause (24) read as ","quote_sha256":"ae4775b85d32e08b1c9b84782f9f9eb0d217c874d49cf6f33e7002e42d96acd5","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6475cab7747d2a127599","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570819,"character_end":1570830,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570649,"character_end":1571060,"quote":"], if any \nlevied thereon.” \n1Clause (24) omitted by the Finance Act, 2014. The omitted clause (24) read as follows: \n“(24)  In respect of pulses imported, the tax under section 148 shall be collected at the rate of \ntwo per cent of the value of such pulses as increased by customs-duty, sales tax and federal excise \nduty], if any, levied thereon.” \n2Inserted by the Finance Act, 2009. \n3 Expression inserted b","quote_sha256":"238d10266c98f4448cae6669324f103d23e6f941872e1492a272b62ca6d74375","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e07d8ad63793fcd1d3b3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571284,"character_end":1571295,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571114,"character_end":1571525,"quote":", 2010. \n5 The expression “and for large distribution houses who fulfill all the conditions for a large import house \nas laid down under clause (d) of sub-section (7) of section 148, for large import houses,” omitted by \nthe Finance Act, 2021. \n6 Clause (24AA) added by the Finance Act, 2018. \n7  Clause (24AA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendme","quote_sha256":"4837a29739f05280990c43e9d30f9664226aa7dc49b9631e7dc39943bbfc246e","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-60226a3dc1ea115948da","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571615,"character_end":1571626,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571445,"character_end":1571856,"quote":"ce Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(24AA) The rate of tax, under section 152 in the case of M/S CR-NORINCO JV (Chinese \nContractor) as recipient, on payments arising out of commercial contract agreement signed with the \nGovernment of Punjab for installation of electrical and mechanical (E&M) equipment for","quote_sha256":"66a0e223aff5d457bc7dc6e255cbcd7de47cbae21ac333b9448bd09833129eee","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aada1a13c266c2d5c941","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572244,"character_end":1572256,"quote":"section \n113","quote_sha256":"567db33f84fcb2d49ba6a42be03578565a61313c633b30f97ca403d4b2ef055f","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572074,"character_end":1572486,"quote":" case of Steel Melters, who have opted under the Sales Tax Special \nProcedure Rules 2007.— \n(i)  \nfor the Tax Year 2011, the rate of minimum tax under sub-section (1) of section \n113 shall be 0.5% of turnover of Rs. 280 per metric ton, whichever is higher, \nprovided that the consequent tax liability is deposited by 31st May, 2012. \n(ii)  \nfor the Tax Years 2008 to 2010, the rate of Withholding Tax under secti","quote_sha256":"1da0d442efd8c3319a6ac5d1f7fdb5dd6cd82af6382b2e68ca71b2dd1d2405c8","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-edc87464278b12edbf67","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572481,"character_end":1572496,"quote":"section \n153(1)","quote_sha256":"e4bcef766ff5e6c165ed68d3c0749d389ee17a616b43491df46678a817b0817b","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572311,"character_end":1572726,"quote":"hichever is higher, \nprovided that the consequent tax liability is deposited by 31st May, 2012. \n(ii)  \nfor the Tax Years 2008 to 2010, the rate of Withholding Tax under section \n153(1)(a) on purchase of steel scrap shall be 1% of value of purchases or Rs. \n300 per metric ton whichever is higher, provided that the consequent tax liability \nis deposited by 30th June, 2012; and  \n(iii) \nfor the Tax Years 2011 and ","quote_sha256":"f4915a7c4a85cd49f5a2ce62e3532ea23ed33dad7b0672a3b8ada8788812dcb6","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f4e79317714428a54d69","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572765,"character_end":1572780,"quote":"section \n153(1)","quote_sha256":"e4bcef766ff5e6c165ed68d3c0749d389ee17a616b43491df46678a817b0817b","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572595,"character_end":1573010,"quote":"er is higher, provided that the consequent tax liability \nis deposited by 30th June, 2012; and  \n(iii) \nfor the Tax Years 2011 and 2012 the rate of Withholding Tax under section \n153(1)(a) on purchase of steel scrap shall be 1% of value of purchases of Rs. \n400 per metric ton whichever is higher provided that the consequent tax liability \nfor the Tax Year 2011 is deposited by 30th June, 2012.  \n(b)  \nIn case of ","quote_sha256":"9b13d62a0d0794e68ca406799234117edb44ae34633bfc57579845cd2a49524e","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-864426edb0157cf530a6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573181,"character_end":1573193,"quote":"section \n113","quote_sha256":"567db33f84fcb2d49ba6a42be03578565a61313c633b30f97ca403d4b2ef055f","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573011,"character_end":1573423,"quote":"teel Re-rolling Mills, who have opted under the Sales Tax Special Procedure \nRules, 2007.— \n(i)  \nfor the Tax Year 2011, the rate of minimum tax under sub-section (1) of section \n113 shall be 0.5% of turnover of Rs.315 per metric ton, whichever is higher, \nprovided that the consequent tax liability is deposited by 31st May, 2012. \n(ii)  \nfor the Tax Years 2008 to 2010, the rate of Withholding Tax under sectio","quote_sha256":"16609a8db950638447ff6a8af8c6e7f63a9c008a75fc85fa0c5a466d22e86889","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-471f6cec6f47d43b20f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573417,"character_end":1573432,"quote":"section \n153(1)","quote_sha256":"e4bcef766ff5e6c165ed68d3c0749d389ee17a616b43491df46678a817b0817b","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573247,"character_end":1573507,"quote":"hichever is higher, \nprovided that the consequent tax liability is deposited by 31st May, 2012. \n(ii)  \nfor the Tax Years 2008 to 2010, the rate of Withholding Tax under section \n153(1)(a) on purchase of ingots and billets shall be 1% of value of purchases of ","quote_sha256":"32512db768e3cb893149ee69def26fcf7c65acdb782a8d04ff4f975ba37c1354","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fb1136904b9a13d3d882","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573650,"character_end":1573661,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573509,"character_end":1573891,"quote":"\f\nSecond Schedule – Part-II_____ __________________________ \n619 \n \n1[   ] \n \n2[(24C) The rate of tax under clause (a) of sub-section (1) of section 153 in the \ncase of distributors, dealers, sub-dealers, wholesalers and retailers of fast moving \nconsumer goods, fertilizer, electronics excluding mobile phones, sugar, cement      \n3[, steel], and edible oil as recipient of payment","quote_sha256":"197b9120135c55a48d1bd1c076dd7a86f599a0844c402c7e88dcd5b660c9643f","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c9f9895900483da333ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574503,"character_end":1574514,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574333,"character_end":1574744,"quote":"r its computerized system for real time reporting of sales \nor receipts.] \n \n4[  ]  \n \n5[   ] \n \n6[(24CB) The rate of tax under clauses (b) and (c) of sub-section (1) of section 153 \nand sub-section (1) of section 236A to be deducted and collected from the National \nLogistics Corporation shall be 3% of the gross amount of payment and gross sale \nprice of a lease of the right to collect tolls, respectively:  ","quote_sha256":"2ba5a1a80ba79c76fab61e97b1e8deef35c38c0d390dbc081b7b3e0a946bdfdc","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a78cfd30fbac85825544","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176068,"character_end":1176388,"quote":"1[236A.  Advance tax at the time of sale by auction.— (1) Any person making \nsale by public auction2[or auction by a tender], of any property or goods 3[(including \nproperty or goods confiscated or attached)] either belonging to or not belonging to \nthe Government, local Government, any authority, a company, a foreign ","quote_sha256":"7cbfb851aeaee4c4c7708701c1f7c2a54039600c446924d6b4a7d8bde0672fb1","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236a-1176068","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574539,"character_end":1574551,"quote":"section 236A","quote_sha256":"15e215fc658ad4d7c188d9b3a17cd1a6fb0fe5fc0a4117a9dadb2ff8b7eb7e9c","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574369,"character_end":1574781,"quote":"ime reporting of sales \nor receipts.] \n \n4[  ]  \n \n5[   ] \n \n6[(24CB) The rate of tax under clauses (b) and (c) of sub-section (1) of section 153 \nand sub-section (1) of section 236A to be deducted and collected from the National \nLogistics Corporation shall be 3% of the gross amount of payment and gross sale \nprice of a lease of the right to collect tolls, respectively:  \n                                    ","quote_sha256":"c2914f7803aff337db1b8c76cfd06e15f81bcb3ef101b22f3e98b3ab3c9e9e74","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e42fe276a92ea6f798a3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574991,"character_end":1575006,"quote":"section \n153(1)","quote_sha256":"e4bcef766ff5e6c165ed68d3c0749d389ee17a616b43491df46678a817b0817b","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574821,"character_end":1575236,"quote":"r is higher provided that the consequent tax \nliability is deposited by 30th June, 2012; and  \n(iii)  \nfor the Tax Years 2011 and 2012, the rate of Withholding Tax under section \n153(1)(a) on purchase of ingots and billets shall be 1% of the value of purchases of Rs.450 per \nmetric ton, whichever is higher, provided that the consequent tax liability for the tax year 2011 is \ndeposited by 30th June, 2012.” \n1New ","quote_sha256":"0cea940ac6e74fd719e2d56e0fecc81eaf7bfedfc97ada35b16dcea0de2a4f72","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a8a2da0a9b12204c574a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575529,"character_end":1575540,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575359,"character_end":1575770,"quote":"mendment was made through Tax \nLaws (Amendment) Ordinance, 2021. The substituted clause read as follows:  \n“(24C)  The rate of tax under clause (a) of sub-section (1) of section 153 in case of dealers and sub-\ndealers of sugar, cement and edible oil, as recipient of the payment, shall be 0.25% of the gross \namount of payments.]” \n3 Expression added by the Finance Act, 2022.  \n4New clause (24CA) inserted thro","quote_sha256":"d34257b49f88b4d2f46051835c5a7277660e69038a081f60b71ce24c2f36c09c","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5eee06fbe6030dfb1484","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575968,"character_end":1575979,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575798,"character_end":1576209,"quote":"30th June, 2020 \n5 Clause (24CA) omitted by the Finance act, 2025. The omitted clause read as follows: \n  “(24CA) The rate of tax under clause (a) of sub-section (1)  of section 153 in case of a person, other \nthan a company, as a recipient of payment for goods supplied to Utility Stores Corporation of Pakistan \nshall be 1.5% of the gross amount of payment in respect of supply of tea, spices, salt, dry milk,","quote_sha256":"238c61a8f4ade4ae7e913def4ce2545b1ccd6f33a6861812f1e73debf3414599","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4e0ceea06be224cdac82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1576618,"character_end":1576629,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1576448,"character_end":1576768,"quote":"milk which \nare sold under a brand name: \n          Provided further that this clause shall not be applicable where rate of tax under clause (a) of   \nsub-section (1) of section 153 is less than 1.5% of the gross amount of payment under any provisions \nof the Ordinance.” \n6 Clause (24CB) inserted by Finance Act, 2025. ","quote_sha256":"2666658fc6a683d91dce717c831690889f11a1d8dff1e39ad8724f44b6b63ee1","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b302138a31b85f22ab12","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577225,"character_end":1577236,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577055,"character_end":1577466,"quote":"higher than the amount of \ntax under this clause, the taxpayer shall be liable to pay the normal income tax.] \n \n1[(24D) The rate of minimum tax under sub-section (1) of section 113 in the case \nof distributors, dealers, sub-dealers, wholesalers and retailers of fast moving \nconsumer goods, fertilizer, locally manufactured mobile phones, sugar, electronics \nexcluding imported mobile phones, cement 2[, steel]","quote_sha256":"ec125d5e41cfa801d1cfb11c47392a3a74be5a4623b1c5306167d79b21a6f247","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-763b496988b9690e62e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578493,"character_end":1578504,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578323,"character_end":1578734,"quote":"er an amendment was made through Tax \nLaws (Amendment) Ordinance, 2021. The substituted clause read as follows:  \n“(24D) The rate of minimum tax under sub-section (1) of section 113 in case of dealers and sub-\ndealers of sugar, cement and edible oil shall be 0.25% subject to the condition that the names of \nsuch dealers and sub-dealers are appearing on the active taxpayers’ lists issued under the provisions ","quote_sha256":"082f494f334ae2aefb78e4c39e1f87bd2356393a1e2629d40c7fe6c3c04c0351","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cc4bee7edde6b468e014","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579762,"character_end":1579773,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579592,"character_end":1579944,"quote":"R.O. 569(I)/2012, dated 26.05.2012. \n6 Clause (28) omitted by the Finance Act, 2009. The omitted clause (28) read as follows: \n“(28) The rate of tax to be deducted under section 155, as specified in Division V, Part III of First \nSchedule, shall be as under:- \n(a)  \nin the case of individual and association of persons at S.Nos.3 and 4 of the \nTable─ ","quote_sha256":"43773df375ee7044bc18485be6266006ed12d490f98964d036af5ea3da962dcf","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1c52103aaf0ae99316c8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581152,"character_end":1581163,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1580982,"character_end":1581393,"quote":" Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n   “(28A) \nThe rate of tax under section 148 on import of hybrid cars shall be reduced as below:— \n \nEngine Capacity \nRate of reduction \nUpto 1200 cc \n100% \n1201 to 1800 cc \n50% \n1801 to 2500 cc \n25%] \n \n3Clause (29) omitted by the Finance Act, 2014. The omitted clause (29)","quote_sha256":"a6f827b13ba02cc242ac4f4a1b088979357d63f97860a9fe25c32627c4037e9b","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-412ab2757b06fd108938","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581441,"character_end":1581453,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581271,"character_end":1581683,"quote":"00% \n1201 to 1800 cc \n50% \n1801 to 2500 cc \n25%] \n \n3Clause (29) omitted by the Finance Act, 2014. The omitted clause (29) read as follows: \n“(29) \nThe rate of tax under section 153A as specified in Part IIA of the First Schedule shall be \nreduced to 0.1% in case of cigarette manufacturers who are registered under the Sales Tax Act, 1990.” \n4Clause (30) omitted by the Finance Act, 2014. The omitted clause (30","quote_sha256":"f08d3ecaee587554228eb60c292ea11842aef1233ef21dd9a8649c0f6fac94a6","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b617d8164a4e133cbd15","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582273,"character_end":1582285,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582103,"character_end":1582515,"quote":" Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(28B) The rate of tax shall be 0.15% under section 231A on cash withdrawal by an exchange \ncompany, duly licensed and authorized by the State Bank of Pakistan, exclusively dedicated for its \nauthorized business related transactions, subject to the condition that a certificate issued b","quote_sha256":"0ad06137cc5c6ebfd0ae4d3fe99c99409d8b27e3cf829b08a442640d77cea838","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d50c9ff6c14b5a8f5fc9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582957,"character_end":1582966,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582787,"character_end":1583196,"quote":"tax as specified in Division II of Part-IV of the First Schedule \nshall be five percent in the case of a person running online marketplace as defined \nin clause (38B) of section 2.] \n \n2[(28D) The rate of minimum tax under section 113 for tax year 2020 shall be 0.5% \nin the case of a trader having turnover upto one hundred million Rupees: \n \n \n \nProvided that the tax liability of traders for tax year 2019 ","quote_sha256":"2d57718b9186250bc13d2df7ec78416a654f32634cabbc1f0b240ab513b735bd","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-046c0d09342bea9387eb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583010,"character_end":1583021,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582840,"character_end":1583251,"quote":"st Schedule \nshall be five percent in the case of a person running online marketplace as defined \nin clause (38B) of section 2.] \n \n2[(28D) The rate of minimum tax under section 113 for tax year 2020 shall be 0.5% \nin the case of a trader having turnover upto one hundred million Rupees: \n \n \n \nProvided that the tax liability of traders for tax year 2019 and 2020 in \ncase of traders who filed return of income","quote_sha256":"d8db1ba2a4489e484eae5ee4e376155636a0e36335e79cd1e8e5dd28fd8ad56f","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c30315e956885d7f759d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583552,"character_end":1583563,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583382,"character_end":1583793,"quote":"trader’ shall mean an individual \nengaged in business of buying and selling of goods in the same state not include \na distributor. \n \n(28E) The rate of minimum tax under section 113 3[   ] shall be 0.5% in case of a \ntrader of yarn being an individual.] \n \n4[(28F) The rate of tax under clause (b) of sub-section (1) of section 153 in case of \noil tanker contractor services shall be  2% of the gross amount of ","quote_sha256":"f6a0801a28e10be598cb22bdbfa825b07cc7d7f5b9caf63cf9cd7d45af3422d7","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-924c13326666fc95c372","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583702,"character_end":1583713,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583532,"character_end":1583943,"quote":"f minimum tax under section 113 3[   ] shall be 0.5% in case of a \ntrader of yarn being an individual.] \n \n4[(28F) The rate of tax under clause (b) of sub-section (1) of section 153 in case of \noil tanker contractor services shall be  2% of the gross amount of the payments. \n \n5[(31) The rate of tax under clause (a) of sub-section (1) of section 153 shall be \n1% on payment for sale of gold and silver and art","quote_sha256":"ae1a2fabde1cf39cc19c16b1d65d4eeef49789d9bc694fb7df9b4bed439ab3d6","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6a7ef5e871e0f0301959","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583872,"character_end":1583883,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583702,"character_end":1584113,"quote":"section 153 in case of \noil tanker contractor services shall be  2% of the gross amount of the payments. \n \n5[(31) The rate of tax under clause (a) of sub-section (1) of section 153 shall be \n1% on payment for sale of gold and silver and articles thereof and the tax so \ndeducted shall be adjustable;] \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2017. \n2Clauses (28D","quote_sha256":"289c99845bbc5584f1c8ed58320031e2e6eca1d6633d7d6b7aa21e5a61c484c1","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a9c0abdab77d24a85274","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588413,"character_end":1588424,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588243,"character_end":1588654,"quote":"rce with effect from the first day of July, 2022 and shall cease to have \neffect after tax year 2025.] \n \n5[(4) In respect of old and used automotive vehicles, tax under section 148 shall \nnot exceed the amount specified in Notification No. S.R.O. 577(I)/2005, dated the \n6th June, 2005.] \n                                            \n1New provision inserted through Finance Act, 2019. \n2  Clause (2) omitted by","quote_sha256":"18ac6a2d7112369739fafe81bcbcf0acd5a5df4d2369a45378461e605b59b2aa","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ab2c72ce3d75d7ef68c0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589489,"character_end":1589500,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589319,"character_end":1589730,"quote":"e any company engaged in the business of distribution of cigarette manufactured in \nPakistan is required to pay minimum tax on the amount representing its turnover under section 113, \nthe amount of tax payable under the said section shall be reduced by eighty per cent.” \n4 Clause (3A) inserted by Finance Act, 2025. \n5Clause (4) substituted by the Finance Act, 2011. The substituted clause (4) read as follows:","quote_sha256":"308881d6bc2adc16f888d68d5f27fe7ac95239f1ac3ecf8cc70abdfbd01db4d6","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c59b64eb0722315249e8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"39","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":251108,"character_end":251428,"quote":"39. \nIncome from other sources. — (1) Income of every kind received by a \nperson in a tax year, 1[if it is not included in any other head,] other than income \nexempt from tax under this Ordinance, shall be chargeable to tax in that year under \nthe head “Income from Other Sources”, including the following namely: — \n \n(","quote_sha256":"5217a1408acf78a4f2fe624bc5b2e8d1361777c211352cfa5bc05f641e208090","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-39-251108","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1590433,"character_end":1590443,"quote":"section 39","quote_sha256":"6624853ac77e10f5188a32c559dade5cd5338bc7a462a66d8791c498611dc957","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1590291,"character_end":1590673,"quote":"\f\nSecond Schedule – Part III____ __________________________ \n625 \n \n1[   ] \n \n2[(3[6]) The tax payable under clause (c) of sub-section (1) of section 39, in respect \nof any amount paid as yield or profit on investment in Bahbood Savings Certificate \nor Pensioners Benefit Account 4[and Shuhada Family Welfare Account] shall not \nexceed 5[5%] of such profit.] \n \n6[  ] \n7[   ] \n \n(9)","quote_sha256":"2dbcb80072bd2751526f921b209fdd81f42e841d02480e79f38a2dc1e0e11eb8","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-22a17aabe7f4bff97ae3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592011,"character_end":1592022,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1591841,"character_end":1592252,"quote":"atized entities of Pakistan Water and Power Development Authority (DISCOs) \nand National Transmission and Dispatch Company (NTDC), are required to pay minimum tax under \nsection 113, the purchase price of electricity shall be excluded from the turnover liable to minimum tax \nup to the tax year 2013.” \n2Added by the Finance Act, 2008. \n3 Clause (5) renumbered by the Finance Act, 2009. \n4Inserted by the Financ","quote_sha256":"cebe81702c1c3a9c4f0c66d023537accb98c2ec732f27c1eae54da1fd040a0d9","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-beed1c4ed965851124cf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594541,"character_end":1594552,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594371,"character_end":1594782,"quote":" 1[taxpayer] engaged in the business of distribution of cigarettes manufactured in \nPakistan is required to pay minimum tax on the amount representing its turnover under section 113, \nthe amount of tax payable under the said section shall be reduced by eighty per cent.” \n2Clause (8) omitted by Finance Act, 2014. The omitted clause (8) read as follows: \n“(8) For the distributors of pharmaceutical products, fe","quote_sha256":"4882c45c9bd0f9bd3457a298b9aaf796e5f8920d5be86cfd4c340d836c97d639","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8e524973dfaa1cf7cf9e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594929,"character_end":1594940,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594759,"character_end":1595170,"quote":"maceutical products, fertilizers, consumers goods including fast moving \nconsumers goods, the rate of minimum tax on the amount representing their annual turnover under \nsection 113 shall be reduced by eight per cent.” \n3Clause (9) omitted by Finance Act, 2014. The Omitted clause (9) read as follows: \n“(9)In cases of oil marketing companies, oil refineries and Sui Southern Gas Company Limited 3[and \nSui Nort","quote_sha256":"22f2cfe513a38a3c79e2fc4bfffa9b7c7e902b336f7e4cd0d5122f701154993e","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c9ed91327e81fa5361e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596019,"character_end":1596030,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595849,"character_end":1596069,"quote":"ance Act, 2014. The Omitted clause (10) read as follows: \n“(10) \nFor cases of flour mills the rate of minimum tax on the amount representing their annual turnover \nunder section 113 shall be reduced by eighty per cent.” ","quote_sha256":"51edb4be2c1977510be0fdfcbae8e1a98028c6bbe42debad805e589254fb92d1","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-441c1ebae1189e612642","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805308,"character_end":1805628,"quote":"4[4A.Decommissioning cost.— With effect from the Tax Year 2010, \n“Decommissioning Cost” as certified by a Chartered Accountant or a Cost \nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, ","quote_sha256":"368ca2ba96c27a508e0e5aeec2806cf2850534e20c47d2c491406ee87ba0b501","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4a-1805308","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596982,"character_end":1596992,"quote":"section 4A","quote_sha256":"29e53f29ae62eec209e0a0fe8f9a09e305b8996d2b3e30cafc817af1b9dec8de","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596812,"character_end":1597222,"quote":"1) omitted by Finance Act, 2014. The Omitted clause (11) read as follows: \n“(11) \nThe amount of surcharge payable on the Income Tax liability for the Tax Year 2011 under section 4A \nshall be computed on the proportionate amount of Income Tax liability for three and a half months.” \n2Clause (12) omitted by Finance Act, 2014. The Omitted clause (12) read as follows: \n“(12) \nFor the ease of M/s Pakistan Intern","quote_sha256":"73c1b2fcba26f9dc348f7a6c6db447f24e4b659467ede10678899bda78c879e1","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-37bec09717f46bc03d60","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597331,"character_end":1597342,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597161,"character_end":1597572,"quote":" read as follows: \n“(12) \nFor the ease of M/s Pakistan International Airlines Corporation the rate of minimum tax on the \namount representing their annual turnover under section 113 shall be reduced by fifty per cent.” \n3Clause (13) omitted by Finance Act, 2014. The Omitted clause (13) read as follows: \n“(13) \nFor the petroleum agents and distributors who are registered under the Sales Tax Act, 1990 \nand ric","quote_sha256":"c189ec2405be576cab0048b780677a26e4e87d69e905ead96f24ebcd9264f33c","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6b4cea697c807c224206","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597623,"character_end":1597634,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597453,"character_end":1597864,"quote":"as follows: \n“(13) \nFor the petroleum agents and distributors who are registered under the Sales Tax Act, 1990 \nand rice mills and dealers, the rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by eighty per cent.” \n4Clause (14) omitted by Finance Act, 2014. The Omitted clause (14) read as follows: \n“(14) \nFor the poultry industry inclu","quote_sha256":"4dcd6e4dcc13e70f076e436b1815f466d27da0f1fd1b8d1e1333dfa02af3a818","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1d7e739a7442b1b0cd84","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597691,"character_end":1597702,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597521,"character_end":1597932,"quote":"e registered under the Sales Tax Act, 1990 \nand rice mills and dealers, the rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by eighty per cent.” \n4Clause (14) omitted by Finance Act, 2014. The Omitted clause (14) read as follows: \n“(14) \nFor the poultry industry including poultry breeding, broiler production, egg production and \npoult","quote_sha256":"f7504c73c2098060a5bf19a79ab945c17b5f5986ee3e37949e324e22632a1174","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8689834fc47f8f9dab4c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597982,"character_end":1597993,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597812,"character_end":1598223,"quote":"d as follows: \n“(14) \nFor the poultry industry including poultry breeding, broiler production, egg production and \npoultry feed production, the rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by fifty per cent.” \n5Clause (15) omitted by Finance Act, 2014. The Omitted clause (15) read as follows: \n“[(15) For the motorcycle dealers regi","quote_sha256":"4123d4d139df71fe4da882236b78efb217e5cb016912197cfee525f3e5897355","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-18e4ed1b34bdf7437476","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598050,"character_end":1598061,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597880,"character_end":1598291,"quote":"eding, broiler production, egg production and \npoultry feed production, the rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by fifty per cent.” \n5Clause (15) omitted by Finance Act, 2014. The Omitted clause (15) read as follows: \n“[(15) For the motorcycle dealers registered under the Sales Tax Act, 1990, the rate of minimum tax \nunder","quote_sha256":"d1413b77c47f747701f0d4094e9c5df7f67ef29834d30521d8904446d2e35fa6","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-523e81ce4da47e84bb16","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598292,"character_end":1598303,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598122,"character_end":1598533,"quote":"y Finance Act, 2014. The Omitted clause (15) read as follows: \n“[(15) For the motorcycle dealers registered under the Sales Tax Act, 1990, the rate of minimum tax \nunder section 113.— \n(i)  \nfor the Tax Year 2011 shall be reduced by fifty per cent provided that they \ndeposit their minimum tax on turnover by the 30th June, 2012; and \n(ii)  \nfor the Tax Year 2012 onwards shall be reduced by seventy-five per ce","quote_sha256":"ec727c5cf4c1b6425e1caa2fc76783a3d24a8e98196012c93163b089c4dcabca","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6b7cf6a824cc0d3555f3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598690,"character_end":1598701,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598520,"character_end":1598931,"quote":"y-five per cent.” \n6Clause (16) omitted by Finance Act, 2015. The Omitted clause (16) read as follows:- \n“(16) The minimum penalty for failure to furnish statement under section 115, 165 or 165A as \nmentioned in column (3) against serial No. (1A) in the Table given in sub-section (1) of section 182 \nshall be reduced to ten thousand rupees.” \n7 Clause (17) inserted and shall be deemed to have been inserted wi","quote_sha256":"244b69a63a6d204d72a65b7903e39435fa01050d59d0cb9f714c4cde77c7cabf","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f85c927cd3fdac30c0d7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598808,"character_end":1598819,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598638,"character_end":1599049,"quote":"imum penalty for failure to furnish statement under section 115, 165 or 165A as \nmentioned in column (3) against serial No. (1A) in the Table given in sub-section (1) of section 182 \nshall be reduced to ten thousand rupees.” \n7 Clause (17) inserted and shall be deemed to have been inserted with effect from the 1st day of July, \n2019, by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws","quote_sha256":"08aa4ccb79fbf70fd7fe7c20270928ad08a61fd053669197146a0a7cc61b1baa","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5ab3029977f5fd74c702","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"46","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":267157,"character_end":267477,"quote":"46. \nProfit on debt.— Any profit received by a non-resident person on a security \nissued by a resident person shall be exempt from tax under this Ordinance \nwhere— \n \n(a) \nthe persons are not associates; \n \n(b) \nthe security was widely issued by the resident person outside \nPakistan for the purposes of raising a loan o","quote_sha256":"daebd43f94737c21408b5fdc1f081b8fa6d96ccf5a09e4f34b9ec05ddbc64406","reader_fragment":"p-r-2b2ba404-265600-267200-7147b05e33b7448a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-265600-267200-7147b05e33b7448a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-46-267157","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601261,"character_end":1601271,"quote":"section 46","quote_sha256":"836b40688b81289e5dcb5f0196399a72daa5fee9ce6a4740e80bed6ac3c44f0f","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601091,"character_end":1601501,"quote":"ation of such provisions of this Ordinance, \nsubject to such conditions and to the extent, as are specified hereunder:- \n \n1[  ] \n \n2[(1A) the provision of clause (d) of section 46 shall not apply to Sukuk issued by \n“The Second Pakistan International Sukuk Company Limited” 3[and the Third \nPakistan International Sukuk Company Limited].] \n \n4[   ] \n \n(3) \nThe provisions of clause (b) of 5[component C of the","quote_sha256":"940dd56a3f6dc550fd54b222ff7f83dfb7556a7c9c70930e2dc96dedc1e6a9af","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-778642a8771121e071b2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"61","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312169,"character_end":312195,"quote":"61. Charitable donations.—","quote_sha256":"7c3f5db928ff54e5016a27bb8b1872e619eba8942db91cad74c295a1b036762b","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601544,"character_end":1601554,"quote":"section 61","quote_sha256":"6de61a94e99efc2b725edefb5542fa1f7090c91eb683385040b39d88e54cc0e3","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601374,"character_end":1601784,"quote":"e Third \nPakistan International Sukuk Company Limited].] \n \n4[   ] \n \n(3) \nThe provisions of clause (b) of 5[component C of the formula contained in] \nsub-section (2) of section 61 shall not apply in case of donations made to Agha \nKhan Hospital and Medical College, Karachi: \n \n6[  ] \n \n7[  ] \n \n                                            \n1Clause (1) omitted by the Finance Act, 2003. The omitted clause (1)","quote_sha256":"c779e8a177abe697fe6ebd7b6f4a4f7dfb39904a5d07cdbd8b346785cd031a76","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-20f0ac94785e593ac7b3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601839,"character_end":1601849,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601669,"character_end":1602079,"quote":" \n                                            \n1Clause (1) omitted by the Finance Act, 2003. The omitted clause (1) read as follows: \n“(1) The provisions ofclause (k) of section 21 shall not apply to any expenditure incurred by a \nbanking company or a financial institution owned and controlled by the Federal Government on the \nprovisions of perquisites, allowances or other benefits to any employee in pursua","quote_sha256":"dd7ab179f687d0eda3a0f5c80fd1ca818a85a0a50069346f09373b5235039527","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c7410ae8cefc7a6ea478","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602409,"character_end":1602419,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602239,"character_end":1602649,"quote":"1. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) In the case of losses referred to in section 57 in respect of an industrial undertaking set up in \nan area declared by the Federal Government to be a \"Zone\" within the meaning of Export Processing \nZones Authority Ordinance, 1980 (IV of 1980), the period of six 4[tax years] sp","quote_sha256":"f0d602d1e42e10f55a08dfa0a38cd0c195305cc710559f319a9e85b683b6da92","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1ef1d6856fd722c6de4d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"34","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":225956,"character_end":226276,"quote":"34. \nAccrual-basis accounting.—(1)  A person accounting for income \nchargeable to tax under the head “Income from Business” on an accrual basis shall \nderive income when it is due to the person and shall incur expenditure when it is \npayable by the person.  \n \n \n(2) \nSubject to this Ordinance, an amount shall be due to","quote_sha256":"18921c845bf224cfc0351db61a40ed3a86a17133d911c8aa831d981a43bd50b3","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-34-225956","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602907,"character_end":1602917,"quote":"section 34","quote_sha256":"939f57bc7e7ecc128051fd42a0979ec7909b3392e7f3c7f30b2223110f2ca2d9","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602737,"character_end":1603147,"quote":" by the Finance Act, 2003. \n6Clause (3A) omitted by the Finance Act, 2008. The omitted clause (3A) read as follows: \n“(3A) The provisions of sub-sections (5) and (5A) of section 34 and section 70 shall not apply to any \nbenefit derived by way of waiver of profit on debt or the debt itself under the State Bank of Pakistan, \nBanking Policy Department’s Circular No.29 of 2002, dated the 15th October, 2002, to ","quote_sha256":"e11c41c3bf399532daf79a499a35af471f29d5e1ead7dbc5d0ceed9dcac05e5a","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-790b5aba694414fed473","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"70","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":367510,"character_end":367537,"quote":"70. Recouped expenditure.— ","quote_sha256":"7dac41e144f7619bac28ddd22d7a06a6fa71f409f3fc30cae4cb92162c80f8bf","reader_fragment":"p-r-2b2ba404-366400-368000-22248e2cdd8915bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-366400-368000-22248e2cdd8915bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-366400-368000-22248e2cdd8915bc","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602922,"character_end":1602932,"quote":"section 70","quote_sha256":"4252d6aff5bd27ab181f44134572044965c308a85cfff9214453ba53f9dad8f6","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602752,"character_end":1603162,"quote":" Act, 2003. \n6Clause (3A) omitted by the Finance Act, 2008. The omitted clause (3A) read as follows: \n“(3A) The provisions of sub-sections (5) and (5A) of section 34 and section 70 shall not apply to any \nbenefit derived by way of waiver of profit on debt or the debt itself under the State Bank of Pakistan, \nBanking Policy Department’s Circular No.29 of 2002, dated the 15th October, 2002, to the extent not ","quote_sha256":"31e6657693eef0c8e114c52c077fcc32669f04ca69663cc64a8df9f707d1b3b3","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-43832605539be589d6d7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603334,"character_end":1603345,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603164,"character_end":1603524,"quote":"et off against the losses under Part VIII of Chapter III.” \n7Clause (4) omitted by the Finance Act, 2003. The omitted clause (4) read as follows: \n“(4) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof Foreign Exchange Bearer Certificates issued under the Foreign Exchange Bearer Certificates \nRule, 1985.” ","quote_sha256":"b74927d517d05ec72ec80cb4c1c28bb303413d1552e8ffbfc41b1f35b1f23d7b","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d9e6dbfb7d6e39de6b7a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603998,"character_end":1604009,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603828,"character_end":1604239,"quote":"ificates or any restructuring of its ownership pattern or debt to equity ratio prior \nto  privatization as part of the privatization process.] \n \n2[(5) The provisions of section 111 regarding un-explained income or assets shall \nnot apply in respect of, — \n \n(i)  \nany amount of foreign exchange deposited in a private Foreign \nCurrency account held with an authorized bank in Pakistan in \naccordance with the F","quote_sha256":"12fd68bc2b627dd5132f55c84f63b4811e7e546ca76aad9f82a7da229cebb08f","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-da3afb52d19066b56279","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605255,"character_end":1605266,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605085,"character_end":1605496,"quote":" Clauses (4A) inserted by the Finance Act, 2021. \n2 Clause (5) substituted by the Finance Act, 2005. The substituted clause (5) read as follows:  \n“(5) The provisions of section 111 shall not apply in respect of any amount of foreign exchange \ndeposited in a private Foreign Currency account held with an authorized bank in Pakistan in \naccordance with the Foreign Currency Accounts Scheme introduced by the Sta","quote_sha256":"800678842581b41dddebaa5842b6b4805980cc18c0e3dfc9b06d95b77450807a","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d5b4f316a76819447823","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605983,"character_end":1605994,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605813,"character_end":1606224,"quote":"h \nperson.” \n3Clause (9A) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read a follows: \n“(9A) Provisions of clause (a) of sub-section (1) of section 153, shall not apply to steel melters 3[and] \ncomposite steel units, as a payer, in respect of purchase of scrap, provided that tax is collected in \naccordance with section 235B: \n \nProvided that steel melters 3[ ] and composite stee","quote_sha256":"2f51054eb1f2e490dc3c952e2bf8d23f5bbcce3210bba667c45e5447eda5e827","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e501c87bf3a35cda5cba","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606156,"character_end":1606168,"quote":"section 235B","quote_sha256":"15d4282b2a113594da97b54fffcae94b26842a6313b8765b2c461571b761fcd8","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605986,"character_end":1606393,"quote":"tion 153, shall not apply to steel melters 3[and] \ncomposite steel units, as a payer, in respect of purchase of scrap, provided that tax is collected in \naccordance with section 235B: \n \nProvided that steel melters 3[ ] and composite steel units may opt to pay tax in accordance with \nsection 235B, for tax year 2012 and 2013, if tax liability for the said tax years is paid by the 30th day of \nJune, 2014: ","quote_sha256":"7ce8e13d8a897ad8d9ccd021a88e13c5a3ae24650f70f49d7703eba2637e07f5","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-381a0d1e84527353e224","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606271,"character_end":1606283,"quote":"section 235B","quote_sha256":"15d4282b2a113594da97b54fffcae94b26842a6313b8765b2c461571b761fcd8","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606101,"character_end":1606393,"quote":"ap, provided that tax is collected in \naccordance with section 235B: \n \nProvided that steel melters 3[ ] and composite steel units may opt to pay tax in accordance with \nsection 235B, for tax year 2012 and 2013, if tax liability for the said tax years is paid by the 30th day of \nJune, 2014: ","quote_sha256":"c0738662ea8854ac208038d5c314ae3902c7f376e17a8cc1cc1d318a10f46539","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-06929e4e68ec1bf2782c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606517,"character_end":1606528,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606395,"character_end":1606758,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n631 \n \n1[(9AA) Provisions of clause (a) of sub-section (1) of section 153, shall not apply \nto ship breakers as recipient of payment: \n \nProvided that this clause shall only apply for ships imported after the 1st July \n2014.] \n \n2[  ] \n \n3[  ] \n \n4[  ] \n5[  ] \n6[  ] \n7[  ] \n                            ","quote_sha256":"853444472b67111ed74d38d96a1a96ddf4b6c310e9522347dff2fea79c6cc292","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6530aad3212b5379a81a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606864,"character_end":1606875,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606694,"character_end":1607105,"quote":"[  ] \n \n4[  ] \n5[  ] \n6[  ] \n7[  ] \n                                            \nProvided further that where tax has been deducted under clause (a) of sub-section (1) of section 153 \nor paid under an order under section 161, it shall not be refundable.” \n1Inserted by the Finance Act, 2014. \n2Clause (6) omitted by the Finance Act, 2003. The omitted clause (6) read as follows: \n“(6) The provisions of section 1","quote_sha256":"515c6c686c81a7fe173c30e41926a572144b176bf7ddd8a9968169ff6be9e58a","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-443d3e8c2d4a138b9962","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"161","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":854801,"character_end":854850,"quote":"161.  Failure to pay tax collected or deducted.— ","quote_sha256":"2866a12496ec5123fe451ce50df37da58b25abee619a2c17dfe8521bcd37d420","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606906,"character_end":1606917,"quote":"section 161","quote_sha256":"1ba8220001c19d1d6f76e49ab2397c20b383b37135ce2aebb22907e08c013002","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606736,"character_end":1607147,"quote":"                                      \nProvided further that where tax has been deducted under clause (a) of sub-section (1) of section 153 \nor paid under an order under section 161, it shall not be refundable.” \n1Inserted by the Finance Act, 2014. \n2Clause (6) omitted by the Finance Act, 2003. The omitted clause (6) read as follows: \n“(6) The provisions of section 111 shall not apply in respect of any amoun","quote_sha256":"e447f846dfaa70c7911bc39eab0dc3b19a3e306d43b24a5e177464b520a1429a","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-120afd6ba4dc8c94126a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607096,"character_end":1607107,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606926,"character_end":1607337,"quote":"l not be refundable.” \n1Inserted by the Finance Act, 2014. \n2Clause (6) omitted by the Finance Act, 2003. The omitted clause (6) read as follows: \n“(6) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof US Dollar Bearer Certificate issued under the US Dollar Bearer Certificates Rules, 1991.” \n3Clause (7) omitted by the Finance Act, 2005. The omitted clause ","quote_sha256":"c8ccba0361c2d2148309c618a389696562689932696ef5e871ffb387a98ea981","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0bc381486efee47d7b0a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607382,"character_end":1607393,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607212,"character_end":1607623,"quote":"sued under the US Dollar Bearer Certificates Rules, 1991.” \n3Clause (7) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(7) The provisions of section 111 shall not apply in respect of any amount invested in the \nacquisition of Three-Years Foreign Currency Bearer Certificates issued under the Foreign Currency \nBearer certificates Rules, 1997.” \n4Clause (8) omitted by the Finance Ac","quote_sha256":"202d84ee31db217753dcd7c035e3e3fe51e4860bbc2469c84fd1aabe19f1584d","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2bb607adfb08f917ac6b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607696,"character_end":1607707,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607526,"character_end":1607937,"quote":"er the Foreign Currency \nBearer certificates Rules, 1997.” \n4Clause (8) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(8) The provisions of section 111 shall not apply in respect of rupees withdrawn or assets created \nout of such withdrawal in rupees from private foreign currency accounts, or encashment of Foreign \nExchange Bearer Certificates, US Dollar Bearer Certificates and ","quote_sha256":"7ae84dae3d884abbec465424c422612e9ebab59320a91de83af4cc450e25e00f","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8b61bd998dab03cafae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608089,"character_end":1608100,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607919,"character_end":1608330,"quote":" Certificates and Foreign Currency Bearer \nCertificates.” \n5 Clause (9) omitted by the Finance Act, 2003. The omitted clause (9) read as follows: \n“(9) The provisions of section 111 shall not apply in respect of any amount invested by a sponsor \nor an original allottee in the purchase of shares of a company owning and managing an industrial \nundertaking specified in rule 5A of the Third Schedule of the Incom","quote_sha256":"4e58413a2091e016ada9063b399c6cf3e4651d8c3593fe93cd315d2510083e9c","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e74a37d56e1de074cb43","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608467,"character_end":1608478,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608297,"character_end":1608708,"quote":"f the Third Schedule of the Income Tax Ordinance, 1979.” \n6Clause (10) omitted by Finance Act, 2014. The omitted clause (10) read as follows: \n \n“(10)  The provisions of section 111, Part-X and Part-XI of Chapter X shall not apply in respect \nof any amount invested in the purchase of Special US Dollar Bonds issued under the Special U.S. \nDollar Bond Rules, 1998: \nProvided that the exemption under this clause","quote_sha256":"a9c3cf835caa340f54f1bc1e834e7656cf94833ce0e86643ea0e51fa40c09dd7","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-04e82bbfde550c73b852","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609284,"character_end":1609296,"quote":"section \n182","quote_sha256":"d0c10327a5776de7f69d888d3aa23b845b33870bb80e604fb3bfab0a3b1bba22","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609114,"character_end":1609526,"quote":"lause (10A) omitted by Finance Act, 2014. The omitted clause (10A) read as follows: \n“(10A) (i)  \nThe provisions of serial No.5 of the Table given in sub-section (1) of  section \n182 and clause (a) of sub-section (1) of section 205 shall not  apply to business located in the most \naffected and moderately affected areas of Khyber Pakhtunkhwa, FATA and PATA, provided  that the \nprincipal amount of tax due is pa","quote_sha256":"e626076a28a9e910615aa41a21fbb7d0423bb3b5fb792c1410526441d597e845","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-89583b0e8898937d2ec5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609334,"character_end":1609345,"quote":"section 205","quote_sha256":"53d15b3b6d3c275b8e62ad9798df0d68e5e57101b00df6dc3cf363c247738f8e","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609164,"character_end":1609575,"quote":"ted clause (10A) read as follows: \n“(10A) (i)  \nThe provisions of serial No.5 of the Table given in sub-section (1) of  section \n182 and clause (a) of sub-section (1) of section 205 shall not  apply to business located in the most \naffected and moderately affected areas of Khyber Pakhtunkhwa, FATA and PATA, provided  that the \nprincipal amount of tax due is paid by the 30th day of June,  \n2010; \n(ii)  \nthe p","quote_sha256":"5706fbb0f328d318ddfb471555f25842056d2ec523d9d3d89f435d3d7c9b5084","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-699288a41d7783d818e3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609588,"character_end":1609599,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609418,"character_end":1609829,"quote":"y affected areas of Khyber Pakhtunkhwa, FATA and PATA, provided  that the \nprincipal amount of tax due is paid by the 30th day of June,  \n2010; \n(ii)  \nthe provisions of section 235, regarding advance tax on electricity, shall not apply to \ncommercial and industrial consumers of electricity located in the most affected and \nmoderately affected areas of Khyber Pakhtunkhwa, FATA and PATA till the 30th day of \n","quote_sha256":"305169827cb3c1d79fd60d6d4b35433886d1dd370a85617ec77243d01422f959","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-57a0b93b0b1b8c342c36","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609868,"character_end":1609879,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609698,"character_end":1609946,"quote":"electricity located in the most affected and \nmoderately affected areas of Khyber Pakhtunkhwa, FATA and PATA till the 30th day of \nJune, 2011; \n(iii)  \nthe provisions of section 154, regarding withholding tax on exports, shall not be applicable to ","quote_sha256":"9c66bcf5d714cf5b274fa39bca36a37c7856ba0d41fc679b504e06a06a475ad7","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-08d90f8937fabb216c41","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1610346,"character_end":1610357,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1610176,"character_end":1610587,"quote":", FATA and PATA, till the 30th day of June,2011: \nProvided that this clause shall only be restricted to the exporters based in the above areas; \n(iv)  \nthe provisions of section 148 shall not be applicable on the import of plant and \nmachinery for establishment of businesses in the most affected and moderately affected \nareas of Khyber Pakhtunkhwa, FATA and PATA till the 30th day of June, 2011: \nProvided tha","quote_sha256":"52471ac3930c8173f4d42e1a073f1953257035a60bd84563bf2a51bcd376e6b3","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bc6e4652d3a6a43aada0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1611181,"character_end":1611192,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1611011,"character_end":1611422,"quote":"D.I. Khan, \nBatagram, LakkiMarwat, Swabi and Mardan.” \n1 Clause (11) omitted by the Finance Act, 2008. The omitted clause (11) read as follows: \n“(11)  The provisions of section 113, regarding minimum tax, shall not apply to,- \n(i)  \nNational Investment (Unit) Trust or a collective investment scheme authorized or \nregistered under the Non-banking Finance Companies (Establishment and \nRegulation) Rule, 2003 1","quote_sha256":"a081ba0077cfa17ae702649a44a9a218ed59426a0717c4bb4dbb197a893b8bdd","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f092693e55897ef8a58d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1641773,"character_end":1641950,"quote":"49. \n15162010 \nVegetable Fats and their fractions \n50. \n15162020 \nVegetable Oils and their fractions \n51. \n82089010 \n- - - Knives and cutting blades for paper and paper \nboard \n","quote_sha256":"2fc6fb8b1a5c8c214575f144bc710fe2c4b094411f488e6d5726c72b1ece637a","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-49-1641773","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1612971,"character_end":1612982,"quote":"section \n49","quote_sha256":"a1465569972cc26aaa7ff355743cf8aecea3499a008e94e011e5d396a4cbaf79","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1612801,"character_end":1613212,"quote":"e (132) of Part-I of this Schedule, in \nrespect of receipts from sale of electricity; \n(vi) \nProvincial Governments and local authorities, qualifying for exemption under section \n49 and other Government or semi-Government bodies which are otherwise exempt \nfrom income tax: \n \nProvided that nothing shall be construed to authorize any refund of tax already paid or the \ncollection of any outstanding demand crea","quote_sha256":"7f8e447cffc62bf723866a145261bc3ef47dde6ce289a5379fc9d1f27593d4cc","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-237d9ae3ebe0a3460d01","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1613473,"character_end":1613482,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1613303,"character_end":1613712,"quote":", non-profit companies engaged in scrutinizing the receivables of \nProvincial Governments or the companies; \n(ix) \nnon-profit organizations approved under clause (36) of section 2 or clause (58) or \nincluded in clause (61) of Part-I of this Schedule; \n(x)  \na taxpayer who qualifies for exemption under clause (133) of Part-I of this Schedule, in respect \nof income from export of computer software or IT serv","quote_sha256":"109bc2ba86d5568a0a40632a673a48d28fb54e73abf757f2d956178d5613be50","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5afcc544928202c781d6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1614123,"character_end":1614134,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1614029,"character_end":1614364,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n633 \n \n1[(11A) \nThe provisions of section 113, regarding minimum tax, shall not apply to,-  \n \n(i)  \nNational Investment (Unit) Trust or a collective investment scheme \nauthorized or registered under the Non-banking Finance Companies \n(Establishment and Regulation) Rules, 20","quote_sha256":"bf88539536831c9dfb78424b39602097b5a12a6fb034fbc3b963844821b959a8","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ee1b7bbfba22ad8ffb08","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616004,"character_end":1616013,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1615834,"character_end":1616243,"quote":"odaraba (Floatation \nand Control) Ordinance, 1980 (XXXI of 1980); \n(xiv)  Corporate and Industrial Restructuring Corporation (CIRC); \n(xv)  a Small Company as defined in section 2;  \n(xvi)  The corporatized entities of Pakistan Water and Power Development Authority, so far \nas they relate to their receipts on account of sales of electricity, from the date of their \ncreation upto the date of completion of t","quote_sha256":"10e0855458c0492d0870821addb117e36d69cf2128eb675f4420b1e18e67d24e","reader_fragment":"p-r-2b2ba404-1614400-1616000-24db8abad376016c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1614400-1616000-24db8abad376016c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4335ba5b0b5040ccb38f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1641773,"character_end":1641950,"quote":"49. \n15162010 \nVegetable Fats and their fractions \n50. \n15162020 \nVegetable Oils and their fractions \n51. \n82089010 \n- - - Knives and cutting blades for paper and paper \nboard \n","quote_sha256":"2fc6fb8b1a5c8c214575f144bc710fe2c4b094411f488e6d5726c72b1ece637a","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-49-1641773","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1617102,"character_end":1617112,"quote":"section 49","quote_sha256":"a8bcf7a8a3a631f27e103bcf4aec61914bec1ca090820206f6e52494cbc785fe","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616932,"character_end":1617342,"quote":"[ ] ]of Part-I \nof this Schedule, in respect of receipts from sale of electricity; \n \n(vi)  Provincial Governments and Local Governments, qualifying for \nexemption under section 49 and other Government bodies which are \notherwise exempt from income tax: \n \nProvided that nothing shall be construed to authorize any refund \nof tax already paid or the collection of any outstanding demand \ncreated under the said","quote_sha256":"443f53e3bcb48627f6227f88a6e46be9fa15e8c422db34192f553adeb5c50e0e","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f4841195b8f7fb2911c6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618520,"character_end":1618529,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618350,"character_end":1618759,"quote":" \n4 Sub-clauses (ix) and (x) omitted by the Finance Act, 2021. The omitted sub-clauses read as   follows: \n“(ix)  \nnon-profit organizations approved under clause (36) of section 2 or clause (58) or included \nin clause (61) of Part-I of this Schedule; \n \n(x)  \na taxpayer who qualifies for exemption under clause (133) of Part-I of this Schedule, in \nrespect of income from export of computer software or IT se","quote_sha256":"d0ddf97a8f45348369e2b35430680307fe73a095a1f992e60766e90de3843449","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ae8b80db63380ed275b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623525,"character_end":1623534,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623355,"character_end":1623666,"quote":"by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n7Inserted by the Finance Act, 2018 \n8New Subclauses shall be added through Finance Supplementary (Second Amendment) Act, 2019. ","quote_sha256":"8fb87535d7624d671fc57a0f1d59e008d8d7ad4c6f83862d5859072a5ce49882","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cdaed8dcd4bfb01498e4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626245,"character_end":1626256,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626075,"character_end":1626486,"quote":" \n \n 1 [(xlvi) The Prime Minister's Relief Fund for Flood, Earthquake and Other \nCalamities with effect on and from the 5th August, 2022.]  \n \n2[(11B) \nThe provisions of section 150 shall not apply in respect of inter-\ncorporate dividend within the group companies entitled to group taxation under \nsection 59AA 3[  ] 4[“subject to the condition that the return of the group has been \nfiled for the latest compl","quote_sha256":"8d2914b95c2e79174f8a2716958662832f4adfea04be995719131b254942e70a","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-93d6aec7a12d023fe717","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291533,"character_end":291853,"quote":"1[59A. Limitations on set off and carry forward of losses.— \n \n2[  ] \n \n3[  ] \n \n \n \n(3)  \nIn case of association of persons 4[any loss] shall be set off or carried \nforward and set off only against the income of the association. \n \n \n(4)  \nNothing contained in section 56, 57, 58 or 59 shall entitle — \n \n(a)  \nany memb","quote_sha256":"f165492fa99f518b455a85d71988236095866bfb72df3dd957fd985d2b1cf3fb","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59a-291533","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626374,"character_end":1626385,"quote":"section 59A","quote_sha256":"21e9d0c3aa3c3d36ca1c61d9c39c90419c0f49e9bfa4991dab89d141bc34d87e","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626204,"character_end":1626615,"quote":"t, 2022.]  \n \n2[(11B) \nThe provisions of section 150 shall not apply in respect of inter-\ncorporate dividend within the group companies entitled to group taxation under \nsection 59AA 3[  ] 4[“subject to the condition that the return of the group has been \nfiled for the latest completed tax year”].] \n \n5[(11C) \nThe provisions of section 151 shall not apply in respect of inter-\ncorporate profit on debt within ","quote_sha256":"28c133bf85fd472e2fcf556538c46e8fda67239265de9c50d26fa2793bdd24be","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-18433cc14745dc0a9eff","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626534,"character_end":1626545,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626364,"character_end":1626775,"quote":"on under \nsection 59AA 3[  ] 4[“subject to the condition that the return of the group has been \nfiled for the latest completed tax year”].] \n \n5[(11C) \nThe provisions of section 151 shall not apply in respect of inter-\ncorporate profit on debt within the group companies entitled to group taxation \nunder section 59AA 6[  ] 7[“subject to the condition that the return of the group has \nbeen filed for the latest","quote_sha256":"245d8af996b58f088f791350199339471d2c92a7f4935765eb782d0c5f807b7a","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b6023e1dd35bdf3bce1f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291533,"character_end":291853,"quote":"1[59A. Limitations on set off and carry forward of losses.— \n \n2[  ] \n \n3[  ] \n \n \n \n(3)  \nIn case of association of persons 4[any loss] shall be set off or carried \nforward and set off only against the income of the association. \n \n \n(4)  \nNothing contained in section 56, 57, 58 or 59 shall entitle — \n \n(a)  \nany memb","quote_sha256":"f165492fa99f518b455a85d71988236095866bfb72df3dd957fd985d2b1cf3fb","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59a-291533","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626669,"character_end":1626680,"quote":"section 59A","quote_sha256":"21e9d0c3aa3c3d36ca1c61d9c39c90419c0f49e9bfa4991dab89d141bc34d87e","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626499,"character_end":1626910,"quote":"”].] \n \n5[(11C) \nThe provisions of section 151 shall not apply in respect of inter-\ncorporate profit on debt within the group companies entitled to group taxation \nunder section 59AA 6[  ] 7[“subject to the condition that the return of the group has \nbeen filed for the latest completed tax year”].] \n \n8[(11D) The provisions of section 113C shall not apply to LNG Terminal Operators \nand LNG Terminal Owners.”]","quote_sha256":"b8ae328e9e76868300bc1e2894f3a9885d7852554fd9d5a6a8ffcad69e3860fd","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d922be368872642cafdb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":545804,"character_end":546124,"quote":"2[113C. Alternative Corporate Tax.- (1) Notwithstanding anything contained in \nthis Ordinance, for tax year 2014 and onwards, tax payable by a company 3[in \nrespect of income which is subject to tax under Division II of Part I of the First \nSchedule or minimum tax under any of the provisions of this Ordinance”] shall b","quote_sha256":"6906ecc47b68f217f73a4c1503af7a2c241c85c4b89741b9a124437468bbcc8d","reader_fragment":"p-r-2b2ba404-545600-547200-a1921505f4e053b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-545600-547200-a1921505f4e053b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113c-545804","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626828,"character_end":1626840,"quote":"section 113C","quote_sha256":"5479842443ee1451f725a2db889653e9f5e0d7b3455000b8690bd7ea022fff6a","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626658,"character_end":1627070,"quote":"ion \nunder section 59AA 6[  ] 7[“subject to the condition that the return of the group has \nbeen filed for the latest completed tax year”].] \n \n8[(11D) The provisions of section 113C shall not apply to LNG Terminal Operators \nand LNG Terminal Owners.”] \n \n9[(11E) The provisions of clause (b) of sub-section (1) of section 153 shall not apply \nto payments received by Sui Southern Gas Company Limited and Pakista","quote_sha256":"b872dbf05bfc7ac9e87092087cb4d74eac209106567aa5dafbbf7c708b5b81e3","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-39ce0813282def198634","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626973,"character_end":1626984,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1626803,"character_end":1627214,"quote":"[(11D) The provisions of section 113C shall not apply to LNG Terminal Operators \nand LNG Terminal Owners.”] \n \n9[(11E) The provisions of clause (b) of sub-section (1) of section 153 shall not apply \nto payments received by Sui Southern Gas Company Limited and Pakistan  LNG \nTerminal Limited from Sui Northern Gas Pipelines Limited on account of   re-\ngasification charges.] \n \n10[(12)  \n(a)  \nThe provisions of","quote_sha256":"f7109a225a875a938217fa095c68b30e939f1ef138a987c032bdfdedbc63f390","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c4671d4ca93fedc5236d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627229,"character_end":1627239,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627059,"character_end":1627469,"quote":"and Pakistan  LNG \nTerminal Limited from Sui Northern Gas Pipelines Limited on account of   re-\ngasification charges.] \n \n10[(12)  \n(a)  \nThe provisions of clause (l) of section 21 and clause (a) of sub-section \n(1) of section 153 shall not apply where agricultural produce is purchased directly \nfrom the grower of such produce subject to provision of a certificate by the grower \nto the withholding agent in ","quote_sha256":"707746bfa63d699cd47ff67d63ac0bcee11a60300012d3e6ef663795e68aaa24","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4916640fa753790e5403","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627278,"character_end":1627289,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627108,"character_end":1627519,"quote":"hern Gas Pipelines Limited on account of   re-\ngasification charges.] \n \n10[(12)  \n(a)  \nThe provisions of clause (l) of section 21 and clause (a) of sub-section \n(1) of section 153 shall not apply where agricultural produce is purchased directly \nfrom the grower of such produce subject to provision of a certificate by the grower \nto the withholding agent in the following format, namely:— \n \n \n \nCERTIFICATE ","quote_sha256":"1a71ed604cd258c0030c67e4d7e2acd617d9e78c73cd7433110323f13bc991be","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6221ecfceec5f206f604","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627867,"character_end":1627878,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627697,"character_end":1628108,"quote":"lvi) added by the Finance Act, 2023. Earlier sub-clause (xlvi) was added through S.R.O. \n1590(I)/2022 dated 23.08.2022. \n2Added by the Finance Act, 2012. \n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Sub","quote_sha256":"0ce9e9b15ba540c3c4f96c31a299334b56f21e569bddaf1aeea4a0a95b4a5b9f","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ead53f8a578e746edb9a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628056,"character_end":1628067,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627886,"character_end":1628267,"quote":"d by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. ","quote_sha256":"f4ec76bf6241303eab2aaecbe0eb288ee7b9fb4f12c2dc1eb618e3e72416a4ab","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9950fdf96d8b6144692f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629143,"character_end":1629154,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628973,"character_end":1629384,"quote":"…………………….. \n \n \n \nCNIC ………………………………………………………………… \n \n \n \nAddress …………………………………………………………….. \n \nDate……………………………. \n \n(b)  \nthe provisions of clause (a) of sub-section (1) of section 153 shall not \napply only in case of cash payments made for meeting the incidental \nexpenses of a business trip to the crew of oil tanker. This exemption \nshall not apply in case of any other payments made by owners of oil \ntankers; ","quote_sha256":"3ea2dec844236cbe7af2dfbb8165bc5d04ca111556d0590d149fe81874d64b31","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f517cf9e4e05b98e6a03","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629417,"character_end":1629428,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629247,"character_end":1629658,"quote":"a business trip to the crew of oil tanker. This exemption \nshall not apply in case of any other payments made by owners of oil \ntankers; and \n \n1[(12A) The provisions of section 150 shall not apply to dividend paid to \nTransmission Line Projects under Transmission Line Policy 2015.] \n \n2[(12B) The provisions of section 148 shall not apply to the import of following \ngoods for a period commencing from 20th da","quote_sha256":"03c8780d8c30f4efaafd86e803966d69931060a48201f307a0bd5eeae37122e6","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cd8fdc282478d3556f3d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629560,"character_end":1629571,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629390,"character_end":1629801,"quote":"\n1[(12A) The provisions of section 150 shall not apply to dividend paid to \nTransmission Line Projects under Transmission Line Policy 2015.] \n \n2[(12B) The provisions of section 148 shall not apply to the import of following \ngoods for a period commencing from 20th day of March, 2020 and ending on 3[ ]  \n4[31st day of December, 2021]]. \nTABLE \n \nS. No. \nDescription \nPCT \n(1) \n(2) \n(3) \n1. \nReal-time PCR syst","quote_sha256":"3c661a32cb9e0aa7a1e6adbca5fcd55006d1e5c644e693c95dd4face1edf78d0","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5ae088de055a7ec7dd39","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1632597,"character_end":1632608,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1632427,"character_end":1632838,"quote":"on Tube control valve \n58 \nTracheostomy Tube 7, 7.5, 8 \n59 \nVentilator Circuit \n60 \nVentury Masks \n61 \nDisposable shoes cover (water proof) \n \n1[(12BA) The provisions of section 148 shall not apply on import of thirty million \nadult 3xPly Knit face masks received as humanitarian assistance from M/s HANES \nBrands Inc. North Carolina, USA for distribution within the population of Lahore \nDivision, Government o","quote_sha256":"be302087e2c5a277c409d1c49d9005ea16e8b4ab889ee990ddd39d800296fa78","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d9b2c693b7fb89b973f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1632883,"character_end":1632894,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1632713,"character_end":1633124,"quote":"ance from M/s HANES \nBrands Inc. North Carolina, USA for distribution within the population of Lahore \nDivision, Government of the Punjab.] \n   \n2[(12C) The provision of section 148 shall not apply to persons importing pulses \nfor a period commencing from the 7th day of April, 2020 and ending on 30th \nSeptember, 2020. \n \n(12D)  The provisions of section 148 shall not apply on   the import of finished drug \nR","quote_sha256":"98546004d737e5d67cab9fe102652596a128180ab0264258e13185297cccdff0","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3073385e0f71f8a6f603","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633061,"character_end":1633072,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1632891,"character_end":1633302,"quote":"148 shall not apply to persons importing pulses \nfor a period commencing from the 7th day of April, 2020 and ending on 30th \nSeptember, 2020. \n \n(12D)  The provisions of section 148 shall not apply on   the import of finished drug \nRemdesivir 100 mg injection and injectable solution 100 mg vial for the period \nstarting from the 22nd day of June, 2020 and ending on the date as may be notified \nby the Board in","quote_sha256":"cb35b7c6060f76c7d3cde95648e8bb5fca99cdf5bc6d1dfba0e8ca4dd0debf56","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f857b5aad74c19c04ccb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633441,"character_end":1633452,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633271,"character_end":1633682,"quote":"ay be notified \nby the Board in the official Gazette on recommendation of the National Health \nServices, Regulation and Coordination Division. \n \n(12E) The provisions of section 148 shall not apply to persons on import of \nmedicines for treatment of life threatening rare diseases not manufactured in \nPakistan, subject to the following conditions, namely:— \n \n                                            \n1New ","quote_sha256":"3f24b477c347ffd94de36dcf4adc7a04d8b22d9df897bf9ab43127279f6c3962","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c605c42534954ecaa68d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1634765,"character_end":1634776,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1634595,"character_end":1635006,"quote":"sionally allow import of such quantity of medicine under this clause which \ndoes not exceed sixty days usage.] \n \n1[  ] \n \n2[  ] \n \n3[  ] \n \n(12H)  (a) The provisions of section 148 shall not apply on import of following goods \nfor a period of three months starting from the 23rd of June, 2020, namely:— \n \nS. No. \nDescription \nPCT Code \n(1) \n(2) \n(3) \n1. \nOxygen gas \n2804.4000 \n2. \nCylinders (for oxygen gas) ","quote_sha256":"d9f6bc876cd5b72bc3e237e0d38292a5de2ffc4a9f0579677108b8525767484d","reader_fragment":"p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-776aaf6c4a891b4d7ad2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635852,"character_end":1635863,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635682,"character_end":1636093,"quote":"ed 17.05.2021), 589(I)/2021 dated 25.05.2021 respectively. \n2 Clause (12F) omitted by the Finance Act, 2025. The omitted clause read as follows: \n“(12F) The provision of section 148 shall not apply on import of 1.5 million tons of wheat having PCT \nHeading 1001.1900 and 1001.9900 in pursuance of Cabinet Decision in case No.399/23/2020 dated \nthe 16th June, 2020;” \n \n3 Clause (12G) omitted by the Finance Act,","quote_sha256":"6db700793afeb3ab4fabf88a23ad9bc44cbdf3bd6890a8d0b3c719156b868724","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cfcadfb99ea6048dcb64","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636162,"character_end":1636173,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635992,"character_end":1636403,"quote":"ion in case No.399/23/2020 dated \nthe 16th June, 2020;” \n \n3 Clause (12G) omitted by the Finance Act, 2025. The omitted clause read as follows: \n“(12G) The provisions of section 148 shall, in pursuance of the Cabinet Decision in case No.  \n541/30/2020 dated the 4th August, 2020, not apply on import by the Trading Corporation of Pakistan \nof 300,000 metric tons of white sugar having PCT heading 1701.9910,1701","quote_sha256":"210066d9f052b19d8fc62a720194f8d7279d96d3f5b65a91693ac574e301d45d","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-783f27e06eb1ee439cae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636523,"character_end":1636534,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636432,"character_end":1636764,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n643 \n \n(12I) The provisions of section 148 shall not apply on import of 83 X Micron \nsprayers for Anti-Locust Operation (Respective heading) by National Disaster \nManagement Authority (NDMA).  \n  \n1[  ]  \n \n(12K) (a) The provisions of section 148 shall not apply on import","quote_sha256":"fbba42df3f8ac9b1a1452c4447531721955139e6bd0986f5b9826617fa3b31b6","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-383e69a2336101e7870d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636727,"character_end":1636738,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636557,"character_end":1636968,"quote":"ort of 83 X Micron \nsprayers for Anti-Locust Operation (Respective heading) by National Disaster \nManagement Authority (NDMA).  \n  \n1[  ]  \n \n(12K) (a) The provisions of section 148 shall not apply on import of following goods \nby the manufacturers of oxygen for a period of three months starting from the 25th \nday of December, 2020, namely:— \n \nS. No. \nDescription \nPCT Code \n(1) \n(2) \n(3) \n1. \nCryogenic Tank","quote_sha256":"f7073684b9db4c9db1d22eb718581714af9556a8fa70aae2409db4f361381bcd","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-26bdfdc48ab657ec0fcb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637211,"character_end":1637222,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637041,"character_end":1637452,"quote":"e shall also apply in respect of the \nletters of credit opened or goods declaration forms filed on or after the \n25th day of December, 2020;  \n  \n(12L) The provisions of section 148 and 153 shall not apply on import and \nsubsequent supply of five hundred thousand metric tons of white sugar imported \nby the Trading Corporation of Pakistan;  \n  \n(12M) The provisions of section 148 shall not apply on import of ","quote_sha256":"a372198281add8f273c608cccd03dd0876a7367cd226c7998adbbf66e731595c","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f0584cca99795bb68273","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637411,"character_end":1637422,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637241,"character_end":1637652,"quote":"apply on import and \nsubsequent supply of five hundred thousand metric tons of white sugar imported \nby the Trading Corporation of Pakistan;  \n  \n(12M) The provisions of section 148 shall not apply on import of following goods \nfor a period of one hundred and eighty days starting from the 14th day of May, \n2021, namely:— \n \nS. No. \nDescription \nPCT Code \n(1) \n(2) \n(3) \n1. \n- Oxygen  \n2804.4000 \n2. \n- - - Oth","quote_sha256":"5ae4dbede4ccc0932702769fdb15a8222ede379c78058299a7adbe6220ae207f","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3477f14b19958117d208","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637917,"character_end":1637928,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637747,"character_end":1638158,"quote":"oncentrators/Generators/Manufacturing \nPlants of all specifications and capacities. \nRespective headings. \n \n(12N) Border sustenance markets—  \n  \n(a) \nThe provisions of section 148 shall not apply on the import of goods \nwhich takes place within the jurisdiction of Border sustenance markets \nspecified in Table-I below:— \n \n \nTABLE-I \n \n                                            \n1 Clause (12J) omitted by t","quote_sha256":"7b5bd5dc7be9150f0c061b9ad08145dc0e5db68c32b5647b47d197e5bd0648ec","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1f6ee3b5eb16381d56ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638245,"character_end":1638256,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638075,"character_end":1638486,"quote":"TABLE-I \n \n                                            \n1 Clause (12J) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(12J) The provisions of section 148 shall, in pursuance of the Cabinet Decision in case No. \n34/02/2021, dated the 12th January, 2021, not apply on import of three hundred thousand metric \ntons of wheat through tendering process by the Trading Corporation of Pakist","quote_sha256":"c029224b709b284f355d5156cfb7e5a0328edee8b071a4ef26e0e2907734a0d2","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7120bdf856be32235e05","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647759,"character_end":1647770,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647589,"character_end":1647931,"quote":" or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n \n(b) The provisions of section 154 shall not apply to the export of goods which \ntakes place within the jurisdiction of Border sustenance markets specified \nin Table - II below:—  \n  \nTABLE-II \n ","quote_sha256":"8506e89196c8600026f42d78239ff1c98558482b31c8a2f0913e3ffce8c8b09c","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4e52482069883c9c5812","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1655279,"character_end":1655290,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1655109,"character_end":1655387,"quote":"which exemption under this table has been availed, \nare brought outside the limits of such markets, income tax shall be \ncharged on the import value as per provisions of section 148 of this \nOrdinance;  \n  \n(iii) \nSuch items in case of import, shall be allowed clearance by the ","quote_sha256":"626c56a3799c54d8a6645a1891da44be4c31602719d2c33282161cb7f40e2f46","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-97e06c7fd976ce8f4837","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656152,"character_end":1656163,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1655982,"character_end":1656393,"quote":" provisions of the Ordinance, besides recovery of the amount of \nincome tax along with default surcharge and penalties involved.] \n \n1[   ]  \n \n2[(12O) The provisions of section 148 shall not apply on import of drones donated \nby Ministry of Agriculture and Rural Affairs (MARA), Government of China to \nPakistan through Sea Route. \n \n(12P) The provisions of section 148 shall not apply on import of machinery a","quote_sha256":"5ae0c406898217b280f9a21cab5b2ea3c9cdc679153a349efe40a49ddaeb9ca8","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c030b232a5560a4f7be7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656341,"character_end":1656352,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656171,"character_end":1656582,"quote":"ot apply on import of drones donated \nby Ministry of Agriculture and Rural Affairs (MARA), Government of China to \nPakistan through Sea Route. \n \n(12P) The provisions of section 148 shall not apply on import of machinery and \nequipment as listed in S. No 32 of Part-I of Fifth Schedule to the Customs Act, \n1969 subject to the same conditions and limitations as specified therein.] \n    \n3[   ] \n4[   ] \n5[   ] ","quote_sha256":"92c31db3505bcd71dc40d95a545a1dcb74dd488d4160918f977594ed29779e20","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6276881aa67d3f18d099","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656814,"character_end":1656825,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656644,"character_end":1657055,"quote":" (12)(c) omitted by SRO 550(I)/2012 dated 23-5-20012. The Omitted clause (12)(c) read as: \nfollows:- \n \n“(12)(c)  \nWithholding Tax under clause (a) of sub-section (1) of section 153 shall be deductible \nat one per cent on local purchase of steel scrap by those steel melters who have opted under \nSales Tax Special Procedures and are compliantly filing returns under the said scheme.” \n2 New clauses (12O) and (","quote_sha256":"66c045d76822668506f46af94fb47fa655b3c263656be5042eb3223f1b4f168b","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f1cffbb0872ed4834dd2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657283,"character_end":1657294,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657113,"character_end":1657524,"quote":"as added   \nthrough SRO 1407(I)/2021 dated 29.10.2021. \n3 Clause (13) omitted by the Finance Act, 2005. The omitted clause (13) read as follows: \n“(13) The provisions of section 113 shall not apply to Hub Power Company Limited so far as they \nrelate to its receipts on account of sale of electricity.” \n4 Clause (13A) omitted by the Finance Act, 2005. The omitted clause (13A) read as follows: \n“(13A)  The prov","quote_sha256":"996687e98aede5f3d5fbbf1f0a191b263578060beaf183214deb2c3ae26622e9","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cf6b874fdd756b9a9e7a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657534,"character_end":1657545,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657364,"character_end":1657775,"quote":"o its receipts on account of sale of electricity.” \n4 Clause (13A) omitted by the Finance Act, 2005. The omitted clause (13A) read as follows: \n“(13A)  The provisions of section 113 shall not apply to KotAddu Power Company Limited (KAPCO) \nfor the period it continues to be entitled to exemption under clause (138) of Part-I of this Schedule.” \n5 Clause (14) omitted by the Finance Act, 2006. The omitted clause","quote_sha256":"fe6a99ea0236c9e22e139e53233fcffc6e3335257a0c735d4dd58bef239b6ed9","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-69c474a56cb2d9397c68","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658112,"character_end":1658123,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657942,"character_end":1658353,"quote":"t the rate of two rupees per eleven grams six hundred \nand sixty-four milligrams and five rupees per kilogram in the case of silver in accordance with the \nprovisions of section 148 and such payment of tax shall be deemed to be full and final liability of tax \nin respect of income accruing from such import including liability of tax under section 113.” \n6Clause (15) omitted by the Finance Act, 2005. The omit","quote_sha256":"420b6fc9a7af5a042cc39dd1090b740b9a8fb81f30ccda2b8bd7a200b86baabb","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3377b5a95699a6c82a96","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658283,"character_end":1658294,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658113,"character_end":1658486,"quote":"ection 148 and such payment of tax shall be deemed to be full and final liability of tax \nin respect of income accruing from such import including liability of tax under section 113.” \n6Clause (15) omitted by the Finance Act, 2005. The omitted clause (15) read as follows:  \n“(15)  The provisions of section 113 shall not apply to companies, qualifying for exemption under ","quote_sha256":"522f668cf38a42bab5965e60a2a6e98d5a4c78bc6cdc8362007b1415920da30c","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-eef6aeba99a31a9e5880","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658413,"character_end":1658424,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658243,"character_end":1658486,"quote":"import including liability of tax under section 113.” \n6Clause (15) omitted by the Finance Act, 2005. The omitted clause (15) read as follows:  \n“(15)  The provisions of section 113 shall not apply to companies, qualifying for exemption under ","quote_sha256":"40b06874e804371da023816f11e0a21bb64411f76e6115055fa7a0871137e90f","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-621f44f2d3a0bebed3f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902777,"character_end":1902833,"quote":"3. Certain provisions of this Ordinance not to apply.—  ","quote_sha256":"b36ce4e52688bf52c64420236a43e915c3f9613c9b8d80f6d811149af95ca936","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658975,"character_end":1658984,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658805,"character_end":1659214,"quote":"the Government of the Islamic Republic of Pakistan and Agha Khan \nDevelopment Network: \n \nProvided that such institutions shall continue to collect and deduct tax \nunder section 3[149, 151, 152, 153, 155, 156 or 233] from others persons, \nwherever required thereunder 4[.] \n \n5[  ] \n \n6[  ] \n \n \n7[  ] \n8[  ] \n \n(19) The provisions of 9[sections 113 and] 151 shall not apply to non-residents, \n(excluding loca","quote_sha256":"6898e3b573f3cd82b7458d5bc8efdfd9e4e666177e23d56377fe1dd988f7d5a1","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7f22a40fdebf9f5c2106","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660219,"character_end":1660233,"quote":"section 153(1)","quote_sha256":"87ee1b9d7779831b865f7e4b757d967e5a1c783d31f10155f75a6a3a2acc3ffd","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660049,"character_end":1660463,"quote":"2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Act, 2015. The omitted clause (16A) read as follows:- \n“(16A) The provisions of section 153(1)(b) shall not be applicable to the persons making payments \nto electronic and print media in respect of the advertising services. \n6Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows: \n \n“Provided furthe","quote_sha256":"d6ad9e6bc21f28278f4d9664f31f0cd827556095bdf23bd9369f20c51f7ad40b","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fb946b1d649bec13299c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660499,"character_end":1660510,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660329,"character_end":1660740,"quote":"pect of the advertising services. \n6Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows: \n \n“Provided further that in respect of application of section 113, this clause shall take effect from \nthe first day of July, 1991.” \n7Clause (17) omitted by the Finance Act, 2005. The omitted clause (17) read as follows: \n“(17)  The provisions of section 113, shall not apply to Provincial Gove","quote_sha256":"f729d178f8fb1f8d3eb5d9711688fec02d1eac17cebc483cd2534a8680c35afd","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7fc0fde910bc3038e09c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660693,"character_end":1660704,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660523,"character_end":1660934,"quote":" shall take effect from \nthe first day of July, 1991.” \n7Clause (17) omitted by the Finance Act, 2005. The omitted clause (17) read as follows: \n“(17)  The provisions of section 113, shall not apply to Provincial Governments and local authorities, \nqualifying for exemption under section 49 and other Government or semi-Government bodies which \nare otherwise exempt from income tax: \nProvided that nothing conta","quote_sha256":"60d68f70941849a9d821b79a1c7d8009f2e0335dc17d0a43df1b0bf8adf0de6a","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-100c084b95ff3fdc5748","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"49","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1641773,"character_end":1641950,"quote":"49. \n15162010 \nVegetable Fats and their fractions \n50. \n15162020 \nVegetable Oils and their fractions \n51. \n82089010 \n- - - Knives and cutting blades for paper and paper \nboard \n","quote_sha256":"2fc6fb8b1a5c8c214575f144bc710fe2c4b094411f488e6d5726c72b1ece637a","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-49-1641773","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660803,"character_end":1660813,"quote":"section 49","quote_sha256":"a8bcf7a8a3a631f27e103bcf4aec61914bec1ca090820206f6e52494cbc785fe","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660633,"character_end":1661043,"quote":"tted clause (17) read as follows: \n“(17)  The provisions of section 113, shall not apply to Provincial Governments and local authorities, \nqualifying for exemption under section 49 and other Government or semi-Government bodies which \nare otherwise exempt from income tax: \nProvided that nothing contained in this clause shall be construe to authorize any refund of tax already \npaid or the collection of any o","quote_sha256":"ec68f6c3fa924138308d34e59a20a64abce907b88de71c49c8bd64bf1d9d979e","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-decdadb2c83c84b7ef3b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661209,"character_end":1661220,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661039,"character_end":1661432,"quote":"ny outstanding demand created under the said section.” \n8Clause (18) omitted by the Finance Act, 2005. The omitted clause (18) read as follows: \n“(18)  The provisions of section 113 shall not apply to Pakistan Red Crescent Society.” \n9The word “section” substituted by the Finance Act, 2009. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"1b31b65f5b6434f12f6ec8524b8671375aaa334e34f048efaea5c0e4fc06cf8f","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-f507824e2709d7540c52","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661741,"character_end":1661752,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661571,"character_end":1661982,"quote":"\n11[  ]  \n                                            \n1 Clause (20) omitted by the Finance Act, 2005. The omitted clause (20) read as follows: \n“(20)  The provisions of section 113 shall not apply to special purpose, non-profit companies engaged \nin securitizing the receivables of Provincial Governments or the companies.” \n2Clause (21) omitted by the Finance Act, 2005. The omitted clause (21) read as follow","quote_sha256":"af1950a4dfffc5fe8bacd3940ea2c7303e9dcf6418fcecf0791d52530119d386","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-185c4669edaf61da5cfd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662011,"character_end":1662022,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661841,"character_end":1662252,"quote":"ceivables of Provincial Governments or the companies.” \n2Clause (21) omitted by the Finance Act, 2005. The omitted clause (21) read as follows: \n“(21)  The provisions of section 113 shall not apply to non-profit organisations approved under clause \n(36) of section 2 or clause (58) or included in clause (61) of Part-I of this Schedule.” \n3Clause (22) omitted by the Finance Act, 2005. The omitted clause (22) r","quote_sha256":"6773fa81ef41c6f8a0b0453bf574c763e054fb6f4a5443a91af151150ea325be","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d861c841a4ff1836c202","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662098,"character_end":1662107,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661928,"character_end":1662337,"quote":"ance Act, 2005. The omitted clause (21) read as follows: \n“(21)  The provisions of section 113 shall not apply to non-profit organisations approved under clause \n(36) of section 2 or clause (58) or included in clause (61) of Part-I of this Schedule.” \n3Clause (22) omitted by the Finance Act, 2005. The omitted clause (22) read as follows: \n“(22)  The provisions of section 113 shall not apply to a taxpayer w","quote_sha256":"563de2319a7069fb03934da7d6d624e68ba8de135f9a60200b6fe457ff277a6c","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-02220d45af2988612e36","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662294,"character_end":1662305,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662124,"character_end":1662535,"quote":"r included in clause (61) of Part-I of this Schedule.” \n3Clause (22) omitted by the Finance Act, 2005. The omitted clause (22) read as follows: \n“(22)  The provisions of section 113 shall not apply to a taxpayer who qualifies for exemption under \nclause (133) of Part-I of this Schedule.” \n4Clause (22A) omitted by the Finance Act, 2005. The omitted clause (22A) read as follows:  \n“ (22A) The provisions of sec","quote_sha256":"6620eac5e6161eec8ead39a4d0210ba7c0439e422da1e7bccaf748716a1f41bc","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e24c1239aa9090236dcc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662532,"character_end":1662543,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662362,"character_end":1662773,"quote":"n under \nclause (133) of Part-I of this Schedule.” \n4Clause (22A) omitted by the Finance Act, 2005. The omitted clause (22A) read as follows:  \n“ (22A) The provisions of section 113 shall not apply to a resident person engaged in the business \nof shipping who qualifies for application of reduced rate of tax on tonnage basis as final tax under \nclause (21) of Part II of the Schedule.” \n5Clause (23) omitted by","quote_sha256":"edaaf871840f8c78babdbe8dc9cee819b94f88f3845ed07c2e14b8762de4a74a","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5672ba6866e9d5a45c5d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662864,"character_end":1662875,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662694,"character_end":1663105,"quote":"al tax under \nclause (21) of Part II of the Schedule.” \n5Clause (23) omitted by the Finance Act, 2005. The omitted clause (23) read as follows: \n“(23)  The provisions of section 113 shall not apply to a venture capital company and venture capital \nfund which is exempt under clause (101) of Part-I of this Schedule.” \n6 Clause (24) omitted by the Finance Act, 2005. The omitted clause (24) read as follows: \n“(2","quote_sha256":"c81f881c45c1725149f0efd130a350b7634957962e8b19253609bdb7d81d4fcf","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-41cfd17aa74cc34577b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663127,"character_end":1663138,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662957,"character_end":1663368,"quote":"xempt under clause (101) of Part-I of this Schedule.” \n6 Clause (24) omitted by the Finance Act, 2005. The omitted clause (24) read as follows: \n“(24)  The provisions of section 113 shall not apply to a modaraba registered under the Modaraba \nCompanies and Modaraba (Floatation and Control) Ordinance, 1980 (XXXI of 1980).” \n7Clause (25) omitted by the Finance Act, 2005. The omitted clause (25) read as follows","quote_sha256":"f5d1b76d8c1101889ece26ae4bb4c1bfe5d3d9c8d8a2940e47241555830d836f","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8e02b439b3ef281fc78e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663389,"character_end":1663400,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663219,"character_end":1663630,"quote":"aba (Floatation and Control) Ordinance, 1980 (XXXI of 1980).” \n7Clause (25) omitted by the Finance Act, 2005. The omitted clause (25) read as follows: \n“(25)  Nothing in section 113 shall apply to Corporate and Industrial Restructuring Corporation \n(CIRC).” \n8 Clause (26) omitted by the Finance Act, 2005. The omitted clause (26) read as follows: \n“(26)  The provisions of section 148 shall not apply to goods ","quote_sha256":"be163da2865879eedc063344523d3f77564c84bf884346a171d36e2e431f631f","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-270c2a2fba41ca299eab","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663593,"character_end":1663604,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663423,"character_end":1663834,"quote":"te and Industrial Restructuring Corporation \n(CIRC).” \n8 Clause (26) omitted by the Finance Act, 2005. The omitted clause (26) read as follows: \n“(26)  The provisions of section 148 shall not apply to goods or classes of goods imported by \ncontractors and sub-contractors engaged in the execution of power project under the agreement \nbetween the Islamic Republic of Pakistan and Hub Power Company Limited.” \n9 ","quote_sha256":"6fcd3dca764370243ca53fcf6eb3b0d5061ddc7de277c4042f40b23c9881b05a","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c0b63395781467afa378","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663946,"character_end":1663957,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663776,"character_end":1664187,"quote":"c Republic of Pakistan and Hub Power Company Limited.” \n9 Clause (27) omitted by the Finance Act, 2005. The omitted clause (27) read as follows: \n“(27) The provisions of section 148 shall not apply to such specially equipped motor vehicle or \nsupport equipment imported by a disabled person, as is allowed by the Federal Government.” \n10Clause (28) omitted by the Finance Act, 2005. The omitted clause (28) read","quote_sha256":"ebd3bf9a3098c7ce40f33731ba989d00be9f9519051b07c01e826d7e40c4ec30","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-eb37f6a7bb4901be4fb2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664225,"character_end":1664236,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664055,"character_end":1664466,"quote":"bled person, as is allowed by the Federal Government.” \n10Clause (28) omitted by the Finance Act, 2005. The omitted clause (28) read as follows: \n“(28)  The provision of section 148 shall not apply to in case of such goods imported into Pakistan \nas are exempt from customs duties and sales tax under Headings 9913, 9914 and 9915 of Sub-\nChapter III of Chapter 99 of First Schedule the Customs Act, 1969 (IV of ","quote_sha256":"316aa6df3d5c0af7964cf08fe8307bac4a0546a0d032d448405efe427a30535c","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-732978a59bde1938d610","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664590,"character_end":1664601,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664420,"character_end":1664831,"quote":"f First Schedule the Customs Act, 1969 (IV of 1969).” \n11Clause (29) omitted by the Finance Act, 2005. The omitted clause (29) read as follows:  \n“(29) The provisions of section 148 shall not apply to goods imported by direct and indirect exporters \ncovered under — \n(a)  Sub-Chapter 4 of Chapter XII of S.R.O. 450(I)/2001 dated 18.06.2001; \n(b)  Sub-Chapter 6 of Chapter XII of S.R.O. 450(I)/2001 dated 18.06.2","quote_sha256":"f6d09c01e058a2aa8867e1a34032b7c408e4f29ef50f69c249a53f2a0863c4fb","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f2d8dd5ebbf1c983a73d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665211,"character_end":1665222,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665041,"character_end":1665452,"quote":"\n \n9[  ] \n \n                                            \n1Clause (30) omitted by the Finance Act, 2005. The omitted clause (30) read as follows: \n“(30) The provisions of section 148 shall not apply in respect of goods specified under Heading \n9929, Sub-Chapter VIII of Chapter 99 of the First Schedule to the Customs Act, 1969 (IV of 1969);” \n2 Clause (31) omitted by the Finance Act, 2005. The omitted clause (","quote_sha256":"aeea1d095c34f8c98484237f3932b490b4a9227e1e85023854a5b313dd4e009e","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dd071f7c302b02176030","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148S","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665498,"character_end":1665510,"quote":"section 148s","quote_sha256":"6b6ebdf01e0f10eb9dac797d1c4fd515478bd87a9f46cff41ae0875be016367a","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665328,"character_end":1665740,"quote":"First Schedule to the Customs Act, 1969 (IV of 1969);” \n2 Clause (31) omitted by the Finance Act, 2005. The omitted clause (31) read as follows: \n“(31) The provisions of section 148shall not apply in respect of such mobile telephone sets as are \nexempt from custom duty and are charged to sales tax in the manner prescribe in the Notification \nNo. S.R.O 390(I)/2001 dated 18th June, 2001.” \n3 Clause (31A) omitte","quote_sha256":"00ea869464feb9d236c97047555affe5666c7b58fa1ebd02732ae70ff196c2b9","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-14496a11e42b764db02f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665837,"character_end":1665848,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665667,"character_end":1666078,"quote":"ion \nNo. S.R.O 390(I)/2001 dated 18th June, 2001.” \n3 Clause (31A) omitted by the Finance Act, 2005. The omitted clause (31A) read as follows: \n“(31A)  The provisions of section 148 shall not apply to plant, machinery and equipment imported as \nare subject to 5% rate of customs-duty under Chapter 84 of the First Schedule to the Customs Act, \n1969 (IV of 1969), or are exempt from customs-duty or subject to a ","quote_sha256":"9855a2923498a56e8c422092f7b42d2016e2b3badc5e8a24b05c4c428f32104d","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6b0b52ae8d15c811e48d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666264,"character_end":1666275,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666094,"character_end":1666505,"quote":"stoms-duty under \nrelevant Customs notifications.” \n4Clause (31B) omitted by the Finance Act, 2005. The omitted clause (31B) read as follows: \n“(31B)   The provisions of section 148 shall not apply in respect of agricultural tractors imported in \nCBU condition.” \n5Clause (32) omitted by the Finance Act, 2003. The omitted clause (32) read as follows: \n   “(32) The provisions of sections 149 and 152 relating t","quote_sha256":"eecb1c9efa9613a0d28a86d424236ad57497467273ec6d23cc62c866c5d3af64","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d41475a8361728317ad3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667735,"character_end":1667746,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667565,"character_end":1667976,"quote":"es, \n2006 or a Private Equity and Venture Capital Fund.” \n7Clause (34) omitted by the Finance Act, 2005. The omitted clause (34) read as follows: \n“(34) The provision of section 151 shall not apply in respect of profit or interest paid on a Term Finance \nCertificate held by a company which has been issued on, or after, the first day of July, 1999.” \n8 Clause (35) omitted by the Finance Act, 2005. The omitted","quote_sha256":"7ab91a7f611fb34541b5b53ca63370ec8f974428d38036aeb2997904b2535e87","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-642131b1c49c14cbfd66","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668031,"character_end":1668042,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667861,"character_end":1668272,"quote":"een issued on, or after, the first day of July, 1999.” \n8 Clause (35) omitted by the Finance Act, 2005. The omitted clause (35) read as follows: \n“(35) The provisions of section 151 shall not apply to any payment made by way profit or interest to \nany person on Term Finance Certificates being the instruments of redeemable capital under the \nCompanies Ordinance, 1984 (XLVII of 1984), issued by Prime Minister’","quote_sha256":"8e76d2dfa9a8587593dd648b87443c9e6aa1f2ed25666ec0ac83a3746d0000f6","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4da75e8b3ef3249d85af","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668476,"character_end":1668487,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668306,"character_end":1668640,"quote":"t) Limited (PHDCL).” \n9 Clause (36) omitted by the Finance Act, 2008. The omitted clause (36) read as follows: \n“(36)  The provisions of clause (c) of sub-section (1) of section 151 shall not apply in respect of any \namount paid as interest or profit on Special US Dollar Bonds issued under the Special US Dollar \nBonds Rules, 1998.” ","quote_sha256":"dfca80769ce0631d9b0418a9c91cca76da98066db3def5ff963392dcdc6cc742","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ed4cf0e0f091c8fe2a67","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668768,"character_end":1668779,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668642,"character_end":1669009,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n657 \n \n1[(36A) The provisions of clause (a) of sub-section (1) of section 151 shall not apply \nin respect of any amount paid as yield or profit on investment in Bahbood Savings \nCertificate or Pensioner’s Benefit Account 2[and Shuhada Family Welfare \nAccount.] \n \n3[(36B) The provisions of section 151 shall","quote_sha256":"763773f26bc746edb94f38e214bbfb11987630874a177faf9d2dab1c8f4c459d","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2216e65bd10f54ff8035","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668992,"character_end":1669003,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668822,"character_end":1669233,"quote":"paid as yield or profit on investment in Bahbood Savings \nCertificate or Pensioner’s Benefit Account 2[and Shuhada Family Welfare \nAccount.] \n \n3[(36B) The provisions of section 151 shall not apply to profit on debt paid on \npromissory notes and sales tax refund bonds issued under the provisions of the \nSales Tax ,Act, 1990. \n \n(36C) The provisions of section 151 shall not apply to profit on debt paid on \nPa","quote_sha256":"c66ef1e30abed95f4af67acf63fed1efe90e67c3e019f5b5b4974da8738a1b7c","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b53d75b1f8e3e7ea3573","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669176,"character_end":1669187,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669006,"character_end":1669417,"quote":"all not apply to profit on debt paid on \npromissory notes and sales tax refund bonds issued under the provisions of the \nSales Tax ,Act, 1990. \n \n(36C) The provisions of section 151 shall not apply to profit on debt paid on \nPakistan Banao Certificate, \n \n(36D) The provisions of sections 150 and 151 shall not be apply to SARMAYA-E-\nPAKISTAN LIMITED \n \n(36E) The provisions of section 151 shall not apply on pr","quote_sha256":"4b8ffbd4f2445ae8aadeb8342dced6432108e2f76df86536026012ba49f5784c","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d2bd53e1f73d62dc377d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669384,"character_end":1669395,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669214,"character_end":1669625,"quote":"on debt paid on \nPakistan Banao Certificate, \n \n(36D) The provisions of sections 150 and 151 shall not be apply to SARMAYA-E-\nPAKISTAN LIMITED \n \n(36E) The provisions of section 151 shall not apply on profit on debt paid on bonds \nissued under the Federal Government Duty Drawback Bonds Rules,2019] \n \n4[  ] \n \n(38)  The provisions of section 151, 5[153 6[“,233 and 236Q”] ] shall not apply to \nspecial purpose ","quote_sha256":"2281f1d3d868c1d8990f3d438ccdc3fbe7265f45adb40bd45fdd386726a9b851","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-307a815f025c345c6bbe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669549,"character_end":1669560,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669379,"character_end":1669790,"quote":"s of section 151 shall not apply on profit on debt paid on bonds \nissued under the Federal Government Duty Drawback Bonds Rules,2019] \n \n4[  ] \n \n(38)  The provisions of section 151, 5[153 6[“,233 and 236Q”] ] shall not apply to \nspecial purpose vehicle for the purpose of securitization7[“or issue of sukuks”]. \n \n8[(38A)  The provisions of sections 150, 151 and 233 shall not apply to a Venture \nCapital Compa","quote_sha256":"51d55f355770a0e6f03a025a6d27472aa5c92ae1188ac39461c7ada93a777c9a","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-38b08114d6263da7251c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669826,"character_end":1669837,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669656,"character_end":1670067,"quote":"ritization7[“or issue of sukuks”]. \n \n8[(38A)  The provisions of sections 150, 151 and 233 shall not apply to a Venture \nCapital Company;] \n \n9[(38AA)  The provisions of section 150 shall not apply to China Overseas Ports \nHolding Company Limited, China Overseas Ports Holding Company  Pakistan \n(Private) Limited, Gwadar International Terminal Limited, Gwadar Marine Services \nLimited and Gwadar Free Zone Comp","quote_sha256":"0a3fd4a9cf207315d302683c82ea60f425da004a814c296ca87676c25cea0bb2","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d7e56976ad3ba9cdba97","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670150,"character_end":1670161,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669980,"character_end":1670391,"quote":"ternational Terminal Limited, Gwadar Marine Services \nLimited and Gwadar Free Zone Company Limited for a period of twenty-three  \nyears.] \n \n10[(38AAA) The provisions of section 152 shall not apply to Special Purpose \nVehicle referred to in clause 99B of Part I of this Schedule.] \n                                            \n1Inserted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2018 \n3 New Claus","quote_sha256":"f0e0b7ea142700fe2e3e90a282ac6ca0c72044e192e8ab7bd08c4bd7e26ec50c","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b673df15ca59309c2e06","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670598,"character_end":1670609,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670428,"character_end":1670839,"quote":"gh Finance Supplementary (Second Amendment) \nAct, 2019 \n4Clause (37) omitted by the Finance Act, 2005. The omitted clause (37) read as follows: \n“(37)  The provisions of section 151 shall not apply to Pak rupee accounts or certificates referred to \nin clause (83) of Part I of this Schedule.” \n5Inserted by the Finance Act, 2002. \n6The figure and word “and 233” substituted by the Presidential Order No.F.2(1)20","quote_sha256":"2c35ee85bab416f07bc3e48d692b9d555dbcf31847aa10db95dd9b7ed11394b5","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5a2d563e743ed25e7f03","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671290,"character_end":1671301,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671120,"character_end":1671531,"quote":"_______ \n658 \n \n \n1[  ] \n \n2[(38C) The provisions of section3[150,] 151, 152, 153 and 233 shall not apply to \nthe Islamic Development Bank.] \n \n4[(38D) The provisions of section 151 and 153 shall not apply to the National \nDisaster Risk Management Fund.] \n  \n5[  ] \n6[  ] \n7[  ] \n8[  ] \n                                            \n1Clause (38B) omitted by Finance Act, 2014. The omitted clause (38B) read as fo","quote_sha256":"672bf0bd3b07c36e50bbe80c6da90858b61cc0d5c806ad287284bc1431530fc7","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7034ebeebfac84532900","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671564,"character_end":1671575,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671394,"character_end":1671805,"quote":"[  ] \n8[  ] \n                                            \n1Clause (38B) omitted by Finance Act, 2014. The omitted clause (38B) read as follows: \n“(38B) The provisions of section 150 shall not apply to the Islamic Development Bank.” \n2Clause (38C) inserted by the Finance Act, 2011.. \n3The figure and comma “150,” inserted by Finance Act, 2014. \n4 New clause (38D) inserted through Finance Supplementary (Second ","quote_sha256":"7b2b7f9d001aecdb1c80a4e78ba195adf79c77b22896bbede5f06b5f18c7ba63","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0889b228077d75f19221","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671940,"character_end":1671951,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671770,"character_end":1672181,"quote":"ough Finance Supplementary (Second Amendment) Act, 2019 \n5Clause (39) omitted by the Finance Act, 2003. The omitted clause (39) read as follows: \n“(39) The provisions of section 151 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is \nexempt from tax.” \n6 Clause (40 omitted by the Finance Act, 2005. The ","quote_sha256":"b128f3888a8151b316b5ea60a18659200b20bd3cce7c22633b08a59ca7a0ca22","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-31ed90a4bb512202b7f1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672263,"character_end":1672275,"quote":"section 153i","quote_sha256":"7d5863b3788aa50fbc353812d9ea1226895a75996539802420388c305c3f9d74","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672093,"character_end":1672505,"quote":"e income year is \nexempt from tax.” \n6 Clause (40 omitted by the Finance Act, 2005. The omitted clause (40) read as follows: \n“(40)  The provisions of sub-section (6) of section 153in so far as they relate to payments on account \nof supply of goods from which tax is deductible under the said section shall not apply in respect of \nany person being a manufacturer of such goods, unless he opts for the presumptiv","quote_sha256":"2aea16318bd8455d62408ce982f004561906426de4fcdc11ef2ff6e3ff994588","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-928f79ac8e39bae9c26e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673045,"character_end":1673056,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672875,"character_end":1673286,"quote":" under the repealed Ordinance.” \n7Clause (41) omitted by the Finance Act, 2017. The omitted clause (41) read as follows: \n“(41)The provisions of 7[sub-section “7[(1B) of section 152]] shall not apply in respect of a non-\nresident person unless he opts for the presumptive tax regime: \nProvided that a declaration of option is furnished in writing within three months of the \ncommencement of the 7[tax] year and ","quote_sha256":"0cc342891227872a010d40110de28d89c606aa900a250705f0710ae715744e0b","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b0ca890c46d93438c7d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673500,"character_end":1673511,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673330,"character_end":1673741,"quote":"all remain in \nforce for three years.” \n8Clause (41A) omitted by Finance Act 2014. The omitted clause (41A) read as follows: \n“(41A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if he opts out of presumptive tax regime subject to the condition \nthat minimum tax liability under normal tax regime shall not be less than","quote_sha256":"47cac0f9d8a185e587ddcf39694bc66396de313ce628c813de8a906a6f028d6d","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-986e6b84b5b463df3f6a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673549,"character_end":1673560,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673379,"character_end":1673790,"quote":"41A) omitted by Finance Act 2014. The omitted clause (41A) read as follows: \n“(41A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if he opts out of presumptive tax regime subject to the condition \nthat minimum tax liability under normal tax regime shall not be less than 60% of tax already collected \nunder sub-section ","quote_sha256":"bdc512bab958c94bb7e937c3c06f8319bb4771a22002fbc8168a078627711e14","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-233f59e31950f8821de3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674167,"character_end":1674178,"quote":"Section 153","quote_sha256":"0418a90fa0f180f5e2df226884c45e12eb41c2cc865fa1c8ad67f360860337ad","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673997,"character_end":1674408,"quote":"in the Finance Act, 2005 (VII of 2005), with respect to the \nomission of clause (40) of Part IV of the Second Schedule to this Ordinance, nothing in sub-section \n(6A) of Section 153 of this Ordinance shall apply to any person being a manufacturer, where \ndeclaration of option for the presumptive tax regime has been furnished and transactions pertaining \nto such option have been undertaken and completed on or","quote_sha256":"64e39aca7ff10897acaf5776c812195f0b15fce266b77c8f21f6f9957f62883e","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9709766595fd42a8a0be","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674677,"character_end":1674686,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674557,"character_end":1674916,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n659 \n \n1[  ] \n2[  ]  \n3[  ] \n \n(42) The provisions of 4[sub-section 5[(3)] of section 153] shall not apply in \nrespect of payments received by a resident person for providing services by way \nof operation of container or chemical or oil terminal at a sea-port in Pakistan or of \nan infrastructure pr","quote_sha256":"c3010e376fa696ee225f41b759f742019ac6f97570cc9519feae2d14dc6206ff","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0a56aab06f6b3e5a0320","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674695,"character_end":1674706,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674557,"character_end":1674936,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n659 \n \n1[  ] \n2[  ]  \n3[  ] \n \n(42) The provisions of 4[sub-section 5[(3)] of section 153] shall not apply in \nrespect of payments received by a resident person for providing services by way \nof operation of container or chemical or oil terminal at a sea-port in Pakistan or of \nan infrastructure project covered by the","quote_sha256":"35251e73864190349af7b15aa2ce32005e2e8ebf19391fba08ab10792ae44f12","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-726f0e997c9189c95702","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675037,"character_end":1675048,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674867,"character_end":1675278,"quote":" sea-port in Pakistan or of \nan infrastructure project covered by the Government’s Investment Policy, 1997. \n \n6[  ] \n7[  ] \n8[(43A) The provisions of sub-section (1) of section 153 shall not apply to payments \nreceived by a person 9[  ] on account of supply of petroleum product imported by \nthe same person under the Government of Pakistan’s deregulation policy of POL \nproducts;] \n \n10[(43B) The provisions o","quote_sha256":"7e46da741d0690559b24b818963d2d588750a8efda74d44de7815346f9bc3922","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7f718e6ad68347e4498e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675310,"character_end":1675321,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675140,"character_end":1675551,"quote":"roduct imported by \nthe same person under the Government of Pakistan’s deregulation policy of POL \nproducts;] \n \n10[(43B) The provisions of clause (a) sub-section (1) of section 153 shall not apply \n                                            \n1Clause (41AA) omitted by Finance Act 2014. The omitted clause (41AA) read as follows: \n“(41AA) The provisions of sub-section (4) of section 154 and clause (b) of sub-","quote_sha256":"7307976a810af167ed56afab0222272ffda1c58cccf146beb6f559abfca2689f","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e5701819f515bec18cd6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675517,"character_end":1675528,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675347,"character_end":1675758,"quote":"                                    \n1Clause (41AA) omitted by Finance Act 2014. The omitted clause (41AA) read as follows: \n“(41AA) The provisions of sub-section (4) of section 154 and clause (b) of sub-section (1) of section \n169 shall not apply in respect of a person if he opts out of presumptive tax regime subject to the \ncondition that minimum tax liability under normal tax regime shall not be less than","quote_sha256":"6d04480d48bad51b7d74ca600812d593a8f28fdcc032c07c8c72d934029253c5","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-cf8669d320836e6386f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675566,"character_end":1675578,"quote":"section \n169","quote_sha256":"f407e5e19175c27f5278519046f0921ccb14462ebb3928eff684abf7bfd9318e","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675396,"character_end":1675808,"quote":"A) omitted by Finance Act 2014. The omitted clause (41AA) read as follows: \n“(41AA) The provisions of sub-section (4) of section 154 and clause (b) of sub-section (1) of section \n169 shall not apply in respect of a person if he opts out of presumptive tax regime subject to the \ncondition that minimum tax liability under normal tax regime shall not be less than 50% of tax already \ndeducted under sub-section (4","quote_sha256":"3c3393d9ac729c53077bb4a87a07f3318bcfa0b88d45c4cc8d4149030cccae38","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e32c0c7cc27a274df314","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675813,"character_end":1675824,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675643,"character_end":1676054,"quote":"tive tax regime subject to the \ncondition that minimum tax liability under normal tax regime shall not be less than 50% of tax already \ndeducted under sub-section (4) of section 154.” \n2Clause (41AAA) omitted by Finance Act 2014. The omitted clause (41AAA) read as follows: \n“(41AAA) The provisions of clause (a) of sub-section (1) of section 153 and clause (b) of sub-section \n(1) of section 169 shall not appl","quote_sha256":"0dc2d4b8801dafa4ba8d8f72962dc90f5f3b9d8bf4f5c077b3c3ba47ecb04c77","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3ed37f92bacd573e2104","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675978,"character_end":1675989,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675808,"character_end":1676219,"quote":") of section 154.” \n2Clause (41AAA) omitted by Finance Act 2014. The omitted clause (41AAA) read as follows: \n“(41AAA) The provisions of clause (a) of sub-section (1) of section 153 and clause (b) of sub-section \n(1) of section 169 shall not apply in respect of a person if he opts out of presumptive tax regime subject \nto the condition that minimum tax liability under normal tax regime shall not be less than","quote_sha256":"99099772798da4457fc12710fc6ac59406905d99edc2f240132764b64ff7fd98","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2b7968bdc8ec5be82e14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676028,"character_end":1676039,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675858,"character_end":1676269,"quote":"ance Act 2014. The omitted clause (41AAA) read as follows: \n“(41AAA) The provisions of clause (a) of sub-section (1) of section 153 and clause (b) of sub-section \n(1) of section 169 shall not apply in respect of a person if he opts out of presumptive tax regime subject \nto the condition that minimum tax liability under normal tax regime shall not be less than 70% of tax \nalready deducted under clause (a) of ","quote_sha256":"3bac86c171d9f9ddfb92802addd8b685a47c15a851a4f096fd1356acd05465b9","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7f4662181b630180e034","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676288,"character_end":1676299,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676118,"character_end":1676529,"quote":"e subject \nto the condition that minimum tax liability under normal tax regime shall not be less than 70% of tax \nalready deducted under clause (a) of sub-section (1) of section 153.” \n3Clause (41B) omitted by Finance Act 2014. The omitted clause (41B) read as follows: \n \n“(41B)The provisions of sub-section (2) of section 152 shall not apply in respect of \npayments to foreign news agencies, syndicate service","quote_sha256":"c3c98eb9011d629451b57e0b369d35e7dcede65b761d966cba2a6528ee9ca628","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ec5cc1f08fe54462f4e2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676434,"character_end":1676445,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676264,"character_end":1676675,"quote":") of sub-section (1) of section 153.” \n3Clause (41B) omitted by Finance Act 2014. The omitted clause (41B) read as follows: \n \n“(41B)The provisions of sub-section (2) of section 152 shall not apply in respect of \npayments to foreign news agencies, syndicate services and non-resident contributors, who \nhave no permanent establishment in Pakistan” \n4Substituted for the word and figure “section 153” by the Fina","quote_sha256":"d2ee9b552fbab50ed0a8826b3169648447601b3ff64c4280ee09de715133ea89","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-53a728551394133834d8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676651,"character_end":1676662,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676481,"character_end":1676892,"quote":"ents to foreign news agencies, syndicate services and non-resident contributors, who \nhave no permanent establishment in Pakistan” \n4Substituted for the word and figure “section 153” by the Finance Act, 2002 \n5The brackets and figure (6) substituted by the Finance Act, 2011. \n6 Omitted by the Finance Act, 2008. The omitted clause (42A) read as follows: \n“(42A) The provisions of sub-section (6) of section 153","quote_sha256":"f9fae5d5c9bebeb8e2b4b24f5f6b8aa83d38c6f35dd0cd090ac13f79f8d40648","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-98fec7938e0ad23428c3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676881,"character_end":1676892,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676711,"character_end":1677122,"quote":"ure (6) substituted by the Finance Act, 2011. \n6 Omitted by the Finance Act, 2008. The omitted clause (42A) read as follows: \n“(42A) The provisions of sub-section (6) of section 153 shall not apply in respect of payments \nreceived by a person for supply of relief goods for earthquake victims against funds from the \nPresident Relief Fund for Earthquake Victims, 2005, or any other such source of the Government","quote_sha256":"2c085212aa09bae61dfdde7d503e3a428d204325e6e03d6422e9ed888d7a49b0","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9c283d76b8adc70e3552","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153S","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677374,"character_end":1677386,"quote":"section 153s","quote_sha256":"8754727959b4834fe98b3faadd9a1036771e87d91e82ad0633a7533606085b86","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677204,"character_end":1677616,"quote":"bodies for the \naforesaid purpose.” \n7 Clause (43) omitted by the Finance Act, 2004. The omitted clause (43) read as follows: \n“(43) The provisions of sub-section (1) of section 153shall not apply to payments received by Pak-\nArab Refinery Limited on account of supply of its products.” \n8Clause (43A) substituted by the Finance Act, 2003. The substituted clause (43A) read as follows: \n“(43A) The provisions of ","quote_sha256":"4ef613066429854705af2c318f27b1b5228e60c0ba544d8e97b035ac8b75d164","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-db3e3176e1a9879f5360","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677616,"character_end":1677627,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677446,"character_end":1677857,"quote":"mited on account of supply of its products.” \n8Clause (43A) substituted by the Finance Act, 2003. The substituted clause (43A) read as follows: \n“(43A) The provisions of section 153, shall not apply to payments received by M/s Total PARCO \nPakistan Limited for the supply of petroleum products.” \n9The words and brackets “including Permanent Establishment of Non-resident Petroleum Exploration \nand Production (","quote_sha256":"3f232a6925fdeeb0ee3c9f42fa3dc2e0f81955dc8fea5f162737cdd403b639b1","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9e540305167a8b91520e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678042,"character_end":1678053,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677872,"character_end":1678182,"quote":" omitted by the Finance Act, 2008. \n10Inserted by the Finance Act, 2007. Earlier it was omitted vide Finance Act, 2003 which read as follows: \n \n“(43B) The provisions of section 153 shall not apply to the payments received by Al Rahim Trading \nCo. (Pvt) Limited, Karachi for the supply of petroleum products.” ","quote_sha256":"648262a6c0efe06f2e24e64b5d9eee0ecd7871615424199d4b6a122e0a1e06fc","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-031dc76e12199e67cd3c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678438,"character_end":1678449,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678268,"character_end":1678679,"quote":"ved on sale of air tickets by travelling agents, who have paid \nwithholding tax on their commission income.] \n \n1[(43C) The provision of clause (a) of sub-section (1) of section 153 shall not be \napplicable to any payment received by a petroleum agent or distributor who is \nregistered under Sales Tax Act, 1990 on account of supply of petroleum products.] \n \n2[(43D) The provisions of 3[clauses (a) and (b)] of","quote_sha256":"d2ffd6b77fa2bfbcbc267338d176f59826aa9ebd00149ebc000f2e5c577e9ba5","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5a67095be063942c4ebc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678699,"character_end":1678710,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678529,"character_end":1678940,"quote":"butor who is \nregistered under Sales Tax Act, 1990 on account of supply of petroleum products.] \n \n2[(43D) The provisions of 3[clauses (a) and (b)] of sub-section (1) of section 153 \nshall not apply in case of an oil tanker contractor with effect from 1st July 2008, \nprovided that such contractor pays tax @ 2.5%, on the payments for rendering or \nproviding of carriage services 4[   ]  ].] \n \n5[(43E) The prov","quote_sha256":"343acfe5080e07b54da14440256179a48117cfa7a8501c8d36e1f27e8e890b1d","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-180df11a44ef521b2a94","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678995,"character_end":1679006,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678825,"character_end":1679236,"quote":"r pays tax @ 2.5%, on the payments for rendering or \nproviding of carriage services 4[   ]  ].] \n \n5[(43E) The provisions of 6[clauses (a) and (b)] of sub section (1) of section 153 \nshall not apply in case of goods transport contractors, provided that such \ncontractors pay tax at the rate of 7[ ] 8[3.5%] on payments for rendering or providing \nof carriage services.] \n9[(43F) The provisions of section 153 sh","quote_sha256":"74e2cc609b244f00a2c975ea62238dc77bb21501fa6bb063f6cec4e27fc76b67","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cdd94dc02a67e15b32cd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679222,"character_end":1679233,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679052,"character_end":1679463,"quote":"ontractors, provided that such \ncontractors pay tax at the rate of 7[ ] 8[3.5%] on payments for rendering or providing \nof carriage services.] \n9[(43F) The provisions of section 153 shall not apply in the case of a start-up, being \nrecipient of payment, as defined in clause (62A) of section 2.] \n \n10[(43G) The provisions of section 153 shall not apply to commodity futures \ncontracts listed on a Futures Excha","quote_sha256":"c927ac858b302a031b4f26ace5f1fc7fe97dbe75d2cf5ee73b17ad72f3fb4fdc","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c5d570b3c7edbb23091e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679336,"character_end":1679345,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679166,"character_end":1679575,"quote":"ding \nof carriage services.] \n9[(43F) The provisions of section 153 shall not apply in the case of a start-up, being \nrecipient of payment, as defined in clause (62A) of section 2.] \n \n10[(43G) The provisions of section 153 shall not apply to commodity futures \ncontracts listed on a Futures Exchange licensed under the Futures Market Act, \n2016 (XIV of 2016).] \n \n11[(43H) The provisions of clause (b) of sub","quote_sha256":"d4e6e58f00aea58877caca8e25565b9d98ef902825ac650f30d0ff8d86867aa0","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a965cbad49c3ff3f414b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679378,"character_end":1679389,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679208,"character_end":1679619,"quote":"provisions of section 153 shall not apply in the case of a start-up, being \nrecipient of payment, as defined in clause (62A) of section 2.] \n \n10[(43G) The provisions of section 153 shall not apply to commodity futures \ncontracts listed on a Futures Exchange licensed under the Futures Market Act, \n2016 (XIV of 2016).] \n \n11[(43H) The provisions of clause (b) of sub-section (1) of section 153 shall not \napply","quote_sha256":"58a6141ffec77f40a525df3ce21397eac3d1b6b0f5314940b0f4e4ed80191411","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-48b04ed4d9a05f34dca9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679591,"character_end":1679602,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679421,"character_end":1679832,"quote":"tures \ncontracts listed on a Futures Exchange licensed under the Futures Market Act, \n2016 (XIV of 2016).] \n \n11[(43H) The provisions of clause (b) of sub-section (1) of section 153 shall not \napply to an exhibitor or a distributor of a feature film, as a payer, on payment made \nto a distributor, producer or importer of a feature film.] \n                                            \n1Added by S.R.O. 57(I)/201","quote_sha256":"683472626f399bb17fbfb053f79437fef7932f07bec185e17386d3879854dc5a","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-43a4c04d8ee72a1df8f9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680029,"character_end":1680040,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679859,"character_end":1680270,"quote":"r it was inserted by S.R.O. 961(I)/2002, dated \n23.12.2002 and then omitted by the Finance Act, 2003. The omitted clause (43C) read as follows: \n“(43C) The provisions of section 153 shall not apply to the payments received by Hascombe Storage \n(PVT) Limited, Karachi, for the supply of petroleum products.” \n2Inserted by S.R.O. 126(I)/2013, dated 13.02.2013. Earlier it was inserted by S.R.O. 253(I)/2003, dated","quote_sha256":"199d631a338bb0ac9e8960ecbcc0ae6ebf0ce98950deff9f7b1181823e1eb935","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b9e1ae7119bfc1575393","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680394,"character_end":1680405,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680224,"character_end":1680635,"quote":"r it was inserted by S.R.O. 253(I)/2003, dated \n07.03.2003 and then omitted by the Finance Act, 2003. The omitted clause (43D) read as follows: \n“(43D) The provisions of section 153 shall not apply to the payments received by M/s. Overseas \nTrading Corporation, Karachi, for the supply of petroleum products.” \n3  The expression “clause (a)” substituted by the Finance Act, 2021.   \n4  The expression “w.e.f. ta","quote_sha256":"b1969d8d2c9a7f008ae085916c45bdd55171fb16cb1a7793f82dfe575a725614","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ab6ba2e2676782a50bd1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680912,"character_end":1680923,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680742,"character_end":1681153,"quote":" it was inserted by S.R.O. 408(I)/2003, \ndated 08.05.2003 and then omitted by the Finance Act, 2003. The omitted clause (43E) read as \nfollows: \n“(43E) The provisions of section 153 shall not apply to the payments received by M/s. ICI Pakistan \nLimited, for the supply of petroleum products.” \n6  The expression “clause (a)” substituted by the Finance Act, 2021.   \n7Figure “2.5” substituted through Finance Act","quote_sha256":"40b712a63588bc5996ba810bab06b126d585f1e1b52231ea92344cd566378186","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-21d02f64f028dc4888bb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"3","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902777,"character_end":1902833,"quote":"3. Certain provisions of this Ordinance not to apply.—  ","quote_sha256":"b36ce4e52688bf52c64420236a43e915c3f9613c9b8d80f6d811149af95ca936","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681470,"character_end":1681479,"quote":"section 3","quote_sha256":"e98df2d41b757f18af357777b620faaf904b60e4d3b35a57969cbf19730a5389","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681363,"character_end":1681709,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n661 \n \n \n1[  ] \n \n(45) The provisions of 2[sub-section 3[(1)] of section 153] shall not apply to any \nmanufacturer-cum-exporter as 4[the prescribed person]: \n \nProvided that— \n \n(a) \nthe manufacturer-cum-exporter shall deduct tax from payments \nmade in respect of goods sold in Pakistan","quote_sha256":"c887507a88e83ea9842105b968e80b81e90087383988e2cd18371b2f578becbe","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b0b4fd2008f93751a613","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681488,"character_end":1681499,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681363,"character_end":1681729,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n661 \n \n \n1[  ] \n \n(45) The provisions of 2[sub-section 3[(1)] of section 153] shall not apply to any \nmanufacturer-cum-exporter as 4[the prescribed person]: \n \nProvided that— \n \n(a) \nthe manufacturer-cum-exporter shall deduct tax from payments \nmade in respect of goods sold in Pakistan; \n \n(b) \nif tax has","quote_sha256":"02d06c65e5350293c22eb505aaccc4cf0c3ff2f7d7a50e976f4803dd3a6d3063","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-227e8bf4c6fcd48f1283","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682077,"character_end":1682088,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681907,"character_end":1682318,"quote":"stan are in excess \nof five per cent of export sales 5[.] ] \n \n \n6[(45A) \n7[  ] The rate of deduction of withholding tax under clauses (a) and (b) \nof sub-section (1) of section 153 shall be one per cent on local sales, supplies \n                                            \n1Clause (44) omitted by the Finance Act, 2005. The omitted clause (44) read as follows: \n“(44) The provisions of section 148shall not ap","quote_sha256":"c29d68fd706884ade0e3cf8829348cf7a1c9a7edda4fa6618bf438f164cd293c","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5a46f2362de1151eedec","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148S","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682295,"character_end":1682307,"quote":"section 148s","quote_sha256":"6b6ebdf01e0f10eb9dac797d1c4fd515478bd87a9f46cff41ae0875be016367a","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682125,"character_end":1682537,"quote":", supplies \n                                            \n1Clause (44) omitted by the Finance Act, 2005. The omitted clause (44) read as follows: \n“(44) The provisions of section 148shall not apply to an indirect exporter as defined in the Duty and Tax \nRemission for Export Rules, 2001 issued under Notification No. S.R.O. 185(I)/2001, dated the 21st \nMarch 2001.” \n2 The word and figure “section 153” substitute","quote_sha256":"20c4055ea7b7c3ce4dd9adf78dcbdfaf2dcb07586487a2b12ce9ce1a2d4fa403","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6f3e037db7377e9c0d3e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682514,"character_end":1682525,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682344,"character_end":1682755,"quote":"r as defined in the Duty and Tax \nRemission for Export Rules, 2001 issued under Notification No. S.R.O. 185(I)/2001, dated the 21st \nMarch 2001.” \n2 The word and figure “section 153” substituted by the Finance Act, 2002. \n3 The brackets and figure “(6)” substituted by the Finance Act, 2003. \n4The words “a payer” substituted by the Finance Act, 2003. \n5 The expression “; and” and paragraph (c) omitted by the ","quote_sha256":"97801b69d5cf8e7bcfc7ef0231dcd4f08c2b99ba4533f1d56233fae6ec59d6bb","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4038ec6d2b571cce0a6f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683268,"character_end":1683279,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683098,"character_end":1683509,"quote":"ted 02.05.2011. The substituted clause (45A) read as \nfollows: \n“(45A) \n(a)  \nThe rate of deduction of withholding tax under clauses  \n(a) and (b) of sub-section (1) of \nsection 153 shall be one  per cent on local sales, supplies or services made or rendered to \nthe following categories of sales tax zero- rated taxpayers, namely:— \n \n \n(i)  \ntextile and articles thereof; \n \n \n(ii)  \ncarpets; \n(iii)  \nleather","quote_sha256":"51f233cd6f3338420bac4efca830107d33731081ec4161192d7b646f5b33a473","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-265715767cf9f01d7512","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1684837,"character_end":1684848,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1684667,"character_end":1685078,"quote":"orts goods; \n \n \n3[Explanation.—For removal of doubt, it is clarified that the relief \nof reduced rate for withholding tax under clause (a) and (b) of subsection \n(1) of section 153 is available only to the local sales, supplies and \nservices made by the taxpayers of categories specified at serial no (i) to \n(v) of this clause:] \n \n4[Provided that the rate of deduction of withholding tax under \nclauses (a) a","quote_sha256":"d3fdf3148f5f9e1df6ae42d92d0bac286b4f7014f1ca0cc577a76c229c4366ab","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cd856a7577e4e34a2229","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685107,"character_end":1685118,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1684937,"character_end":1685348,"quote":"tegories specified at serial no (i) to \n(v) of this clause:] \n \n4[Provided that the rate of deduction of withholding tax under \nclauses (a) and (b) of sub-section (1) of section 153 shall be 0.5% on \nlocal sales, supplies and services made by traders of yarn to the above \nmentioned categories of taxpayers.]  \n5[   ] \n \n6[   ] ] \n \n7[(45B) The provisions of section 153 shall not apply on the purchase of used ","quote_sha256":"c2c3a6e238a5911ded9da17b38cf0590cded8b0d13f4e615a4c4009627e2333d","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-14073b6c63a3af3fd59f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685296,"character_end":1685307,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685126,"character_end":1685537,"quote":"e 0.5% on \nlocal sales, supplies and services made by traders of yarn to the above \nmentioned categories of taxpayers.]  \n5[   ] \n \n6[   ] ] \n \n7[(45B) The provisions of section 153 shall not apply on the purchase of used motor \nvehicles from general public.] \n \n                                            \n1Words inserted by S.R.O 669(I)/2013, dated 17.07.2013. \n2The words “of sales tax zero-rated taxpayers,","quote_sha256":"23b4a06477fae0e5c9b039996f914a99d4930df8ae89eaf08d12790c2c22053d","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bdfb269f13a022290949","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685850,"character_end":1685861,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685680,"character_end":1686091,"quote":"nd Amendment) 2019 dated 26th December, 2019, the \nsubstituted proviso read as under: \n \n  “Provided that withholding tax under clauses (a) and (b) of sub-section (1) of section 153 shall \nnot be deducted from sales, supplies and services made by traders of yarn to the above mentioned \ncategories of taxpayers. Such traders of yarn shall pay minimum tax @ 0.1% on their annual turnover \non monthly basis on 30t","quote_sha256":"7bd9fab87a8803733a658f608e842ed9af6f679c8e31b7e545ea0406644e3829","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-44069b5fe28335184976","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686191,"character_end":1686202,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686021,"character_end":1686432,"quote":"y minimum tax @ 0.1% on their annual turnover \non monthly basis on 30th day of each month and monthly withholding tax statement shall be e-filed \nunder the provisions of section 165 of this Ordinance.” \n5 Sub-clause (b) omitted by the Finance Act, 2021. The sub-clause read as follows: \n“(b)  provisions of clause (a) of sub-section (1) of section 111 of this Ordinance shall not apply to the \namounts credited ","quote_sha256":"4e52a6640240d27410a92d658e95b57e1e7b91cc1d73989b9bf0d734a4b1b35d","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-59042f4d389f5d1e5bca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686361,"character_end":1686372,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686191,"character_end":1686602,"quote":"section 165 of this Ordinance.” \n5 Sub-clause (b) omitted by the Finance Act, 2021. The sub-clause read as follows: \n“(b)  provisions of clause (a) of sub-section (1) of section 111 of this Ordinance shall not apply to the \namounts credited in the books of accounts maintained for the period ending on the 30th June 2011, \nby the sellers, suppliers, service providers to the categories of sales tax zero-rated t","quote_sha256":"d9e44658c1b0a1c500dd2c0398213083740559470e48acccf78b37c5b154338e","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c784cbe8d9aef32780c1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687250,"character_end":1687261,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687139,"character_end":1687491,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n663 \n \n1[(46) The provisions of sub-section (1) of section 153 shall not apply to any \npayment received by an oil distribution company or an oil refinery 2[3[“and \nprovisions of sub-section (2A) of section152 shall not apply to”] Permanent \nEstablishment of Non-resident Petroleum Exploration","quote_sha256":"169dc4cf47350049d7416e4f1cb17b38f4769dd52a98ffafaabf7256b9cfc7a4","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c10496e580f77ac50b82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687597,"character_end":1687606,"quote":"section 5","quote_sha256":"c78910f62af57da8aa153eb6799061f6a7eba78c4de4d9870e26a4b8739111e3","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687427,"character_end":1687836,"quote":"] Permanent \nEstablishment of Non-resident Petroleum Exploration and Production (E&P) \nCompanies] for supply of its petroleum products.] \n \n4[(46A) the provisions of sub-section 5[(3)] of section 153 shall not apply to any \npayment received by a manufacturer of iron and steel products relating to sale of \ngoods manufactured by him.] \n \n6[(46AA) The provisions of section 153 shall not apply to the following","quote_sha256":"4a2a6defd8c6dd739c53f860d79fac972519f4a929a07eacda0cc8b21bf5c150","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8419d0e07de9f9542fc8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687615,"character_end":1687626,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687445,"character_end":1687856,"quote":"lishment of Non-resident Petroleum Exploration and Production (E&P) \nCompanies] for supply of its petroleum products.] \n \n4[(46A) the provisions of sub-section 5[(3)] of section 153 shall not apply to any \npayment received by a manufacturer of iron and steel products relating to sale of \ngoods manufactured by him.] \n \n6[(46AA) The provisions of section 153 shall not apply to the following persons as \nrecipie","quote_sha256":"4bd2aaa179fa20b4b89010a8a8b766e0c401f4972fab397e3cc11efacc1785c5","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1edcc3144a59c33efba6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687792,"character_end":1687803,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687622,"character_end":1688033,"quote":" 153 shall not apply to any \npayment received by a manufacturer of iron and steel products relating to sale of \ngoods manufactured by him.] \n \n6[(46AA) The provisions of section 153 shall not apply to the following persons as \nrecipients of payment, namely:— \n \n(i) \na Provincial Government; \n \n(ii) \na local authority; \n \n(iii) \npersons who are residents of Azad Kashmir and execute contracts in \nAzad Kashmir ","quote_sha256":"6b48bc92ee9079aa738eafc5b657043fda7b73e8c3f8198366359817941841b8","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-13fe41e56fd83436a449","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688593,"character_end":1688604,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688423,"character_end":1688834,"quote":"                            \n1Clause (46) substituted by the Finance Act, 2004. The substituted clause (46) read as follows:  \n“(46) The provisions of sub-section (1) of section 153, shall not apply in respect of payments received \non account of supply of petroleum products by Attock Petroleum Limited.” \n2Inserted by the Finance Act, 2008. \n3 Substituted by the Finance Act, 2015.  \n4Inserted by S.R.O. 847(I)","quote_sha256":"4a67de95748dfe3b8a7ce01a23b77587c3b72cfacdef0da75c95ec650fed3019","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8a67aba1ff139ee4487c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691440,"character_end":1691451,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691270,"character_end":1691673,"quote":"velopment of land, subject to the following conditions, namely:— \n \n(a) services under this clause are provided or rendered by an \nindividual who is not registered under section 181; \n \n(b) the name, Computerized National Identity Card Number and \naddress of such individual is recorded by the recipient of such \nservice; and \n \n(c) payment for such services is made directly to such individual.”;] \n \n ","quote_sha256":"7ba6a14633d811a64a5eaaadfe1a899f01b58bc3d1fd1bcfd83f3bdefc4dd273","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-029022bae3bd5ad1f717","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691796,"character_end":1691807,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691675,"character_end":1692037,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n665 \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n5[(47A) The provisions of section 153 shall not apply in respect of payments \nreceived by a resident person for supply of such goods as were imported by the \nsame person and on which tax has been paid under section 148.] \n \n6[(47B) The provisions of sections 150, 151","quote_sha256":"64dec29463d7f82281ffca0cfc6b7a40f7b8501a01d4c864294db10823ac0711","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dd172e40ce076e311d33","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691977,"character_end":1691988,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1691807,"character_end":1692218,"quote":" shall not apply in respect of payments \nreceived by a resident person for supply of such goods as were imported by the \nsame person and on which tax has been paid under section 148.] \n \n6[(47B) The provisions of sections 150, 151 7[, ] 233 8[and Part I, Division VII of the \nFirst Schedule] shall not apply to any person making payment to National \nInvestment Unit Trust or a collective investment scheme 9[ ] ","quote_sha256":"a77899dd4027de87b73a6c8b9fd0bac2344f582b0a615bf53988eff679038807","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-de7ef9842dcd5e7c4074","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692700,"character_end":1692711,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692530,"character_end":1692941,"quote":" 2004. Earlier clause (46A) was inserted by S.R.O. \n855(I)/2003 dated 29.08.2003. The omitted clause (46A) read as follows:  \n“(46A) The provisions of sub-section (1) of section 153, shall not apply to the payments received by \nM/s. TOTAL PARCO Pakistan Limited (TPPL) for the supply of petroleum products.” \n2Clause (46B) omitted by the Finance Act, 2009. The omitted clause (46B) read as follows: \n“(46B) the ","quote_sha256":"f9edf7e7ae4dc3ea0b19c15acf6c798949bfe1a2ae9e3850bbebb3115681fe60","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-25b2272d47ed3d15f136","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692975,"character_end":1692986,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692805,"character_end":1693216,"quote":"e supply of petroleum products.” \n2Clause (46B) omitted by the Finance Act, 2009. The omitted clause (46B) read as follows: \n“(46B) the provisions of sub-section (6B) of section 153, in so far as they relate to payments on account of \nsale of goods from which tax is deductible under section 153, shall not apply in respect of an individual or \nassociation of persons being a manufacturer of such goods, for the","quote_sha256":"74923e5a3db3d1de9820f713c560038a7ba02673817392d8047288262c1fe40b","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-13fb86c58623edd04d14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693089,"character_end":1693100,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692919,"character_end":1693330,"quote":" follows: \n“(46B) the provisions of sub-section (6B) of section 153, in so far as they relate to payments on account of \nsale of goods from which tax is deductible under section 153, shall not apply in respect of an individual or \nassociation of persons being a manufacturer of such goods, for the tax year 2007.” \n3Clause (46C) omitted by the Finance Act, 2004. Earlier clause (46C) was inserted by S.R.O. \n857","quote_sha256":"a6d449ecbed3b17d4cfdaaa0befcb97c48d3a3dd0a1cfc2f9ded7ff552f7da90","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d715a252eaf6c9093b5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693445,"character_end":1693456,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693275,"character_end":1693686,"quote":" 2004. Earlier clause (46C) was inserted by S.R.O. \n857(I)/2003 dated 27.08.2003. The omitted clause (46C) read as follows:  \n“(46C) The provisions of sub-section (1) of section 153, shall not apply to the payments received by \nM/s. Bosicor Pakistan Limited for the supply of its products.” \n4Clause (47) omitted by the Finance Act, 2009. The omitted clause (47) read as follows: \n“(47)  The provisions of secti","quote_sha256":"e05792714413a83b20f7bc266434db4e57417701fa36f8c6827f693a2cddfffd","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-973957bf33f7ede78005","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695405,"character_end":1695416,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695235,"character_end":1695646,"quote":"ecial Purpose Vehicle \nshall have the same meaning as defined under the Real Estate Investment Trust \nRegulations, 2015.] \n \n2[(47C) The provisions of sub-section (1) of section 154 shall not apply to an exporter \nin respect of cooking oil or vegetable ghee exported to Afghanistan, from whom \nadvance tax has been collected under section 148 on import of edible oil.] \n \n3[(47D)  The provisions of clause (a) o","quote_sha256":"b96a5396a24bf5b7ece6d7de8221523bfe771afbff4f9a490aeb6391f2d0eaa8","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e72e22d366a5f0b222d9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695566,"character_end":1695577,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695396,"character_end":1695807,"quote":"n (1) of section 154 shall not apply to an exporter \nin respect of cooking oil or vegetable ghee exported to Afghanistan, from whom \nadvance tax has been collected under section 148 on import of edible oil.] \n \n3[(47D)  The provisions of clause (a) of sub-section (3) of section 153 shall not \napply to cotton ginners.] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n \n7[  ] \n \n8[  ] \n \n9[  ] \n \n                                  ","quote_sha256":"d18662688bbc4ad3a901ed50bf66103ab724286f1282b63d2a52af2f4edb7ece","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-127de5c39e0246e34cca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695667,"character_end":1695678,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695497,"character_end":1695908,"quote":"rted to Afghanistan, from whom \nadvance tax has been collected under section 148 on import of edible oil.] \n \n3[(47D)  The provisions of clause (a) of sub-section (3) of section 153 shall not \napply to cotton ginners.] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n \n7[  ] \n \n8[  ] \n \n9[  ] \n \n                                            \n1 Explanation added by the Finance (Supplementary) Act, 2022. \n2 Inserted by the Finance A","quote_sha256":"b33ffcb651427d639937fdbc0f1e48d02a69b062a26524eb7d3eadd5969bb08a","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a3e6fa668df7242962f5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696065,"character_end":1696076,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695895,"character_end":1696306,"quote":"the Finance Act, 2004. \n3 Clause (47D) substituted by the Finance Act, 2011. The substituted clause (47D) read as follows: \n“(47D) \nThe provisions of sub-section (6A) of section 153 shall not apply to cotton ginners.” \n4Clause (48) omitted by the Finance Act, 2003. The omitted clause (48) read as follows: \n“(48)  The provisions of section 236 shall not apply to a person who produces a certificate from the \nC","quote_sha256":"c320526f02359da58485144ef6fe5c03df42b89f836cd76522f442d3b15ad668","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-07144405e6f8b0f16616","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696228,"character_end":1696239,"quote":"section 236","quote_sha256":"423aa1e2e34a0cbef8f626b7fb7cbd3e57bcd0428d9727a5b34f1b177b366f7a","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696058,"character_end":1696469,"quote":"6A) of section 153 shall not apply to cotton ginners.” \n4Clause (48) omitted by the Finance Act, 2003. The omitted clause (48) read as follows: \n“(48)  The provisions of section 236 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n5 Clause (49) omitted by the Finance Act, 2003. The","quote_sha256":"f5a8fd7bbf4deb4e8363240ee3a0588d690fa1bf043994f823d53e900801af56","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-776c80f5ff7063d8483f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696533,"character_end":1696544,"quote":"section 236","quote_sha256":"423aa1e2e34a0cbef8f626b7fb7cbd3e57bcd0428d9727a5b34f1b177b366f7a","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696363,"character_end":1696774,"quote":"s income during the income year is exempt \nfrom tax.” \n5 Clause (49) omitted by the Finance Act, 2003. The omitted clause (49) read as follows: \n“(49)  The provisions of section 236 shall not apply where the subscriber is a non-taxable non-profit \norganization.” \n6 Clause (50) omitted by the Finance Act, 2003. The omitted clause (50) read as follows: \n“(50)  The provisions of section 234 shall not apply to a","quote_sha256":"46cbe24fae5e12588fbb50cb82a3b625eb0887945826ef2d0d50098ac038c953","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ed2a1b8a658e1fd7ccd2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696742,"character_end":1696753,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696572,"character_end":1696983,"quote":"ubscriber is a non-taxable non-profit \norganization.” \n6 Clause (50) omitted by the Finance Act, 2003. The omitted clause (50) read as follows: \n“(50)  The provisions of section 234 shall not apply to a person who produces a certificate from \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n7Clause (51) omitted by the Finance Act, 2003. The omit","quote_sha256":"073579517f63386253b95cd79d7c56a34fbc3837ed9694b9ecc95ddada96a9a5","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aac0aa1f878f96c1384d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697042,"character_end":1697053,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696872,"character_end":1697283,"quote":"is income during the income year is exempt \nfrom tax.” \n7Clause (51) omitted by the Finance Act, 2003. The omitted clause (51) read as follows: \n“(51)  The provisions of section 235 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n8 Clause (52) omitted by the Finance Act, 2010. The","quote_sha256":"be81aa52e6af684660769ef28354a73eac240ac1e8aac4c43e5e41a268406d9f","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b4d06a7d2cda937d3660","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697980,"character_end":1697991,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697870,"character_end":1698221,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n667 \n \n1[  ] \n \n2[  ] \n \n3[(56) The provisions of section 148, regarding withholding tax on imports shall not \napply in respect of— \n                                            \n1Clause (54) omitted by the Finance Act, 2005. The omitted clause (54) read as follows: \n“(54) The provisions of ","quote_sha256":"245a249edde93465290b62bc71c21061e6b7828da435db78c91ae4796c0d3f3f","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-03c7b38c8823f2f1ae21","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698221,"character_end":1698232,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698051,"character_end":1698462,"quote":"espect of— \n                                            \n1Clause (54) omitted by the Finance Act, 2005. The omitted clause (54) read as follows: \n“(54) The provisions of section 148 shall not apply to sugar imported in pursuance of Economic \nCoordination Committee of the Cabinet’s decision No.ECC16/2/2005 dated 08.02.2005.” \n2Clause (55) omitted by the Finance Act, 2005. Earlier this was inserted by S.R.O. 4","quote_sha256":"ef3a9717b1c02b0fdb40b81e9755f5e4a6ee4fd99e69d51ba8d2a4a7809b10da","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a6b6c41a7f5e4a0b0ca6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698560,"character_end":1698571,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698390,"character_end":1698801,"quote":" omitted by the Finance Act, 2005. Earlier this was inserted by S.R.O. 423(I)/2005, dated \n13.05.2005. The omitted clause (55) read as follows:  \n“(55)  The provision of section 148 shall not apply to the import of the following items, namely:- \n \n(a)  \nonions; \n \n(b) \npotatoes; \n \n(c)  \ntomatoes; \n \n(d) \ngarlic; \n \n(e) \nhalal meat of - \n \n \n(1)  \n(i)  \ngoat; and \n \n \n \n(ii) \nsheep; and \n \n \n(2)  \nbeef; and ","quote_sha256":"709412f9e5bc7a6842f2ce8d9ba9d9ab5464e7a2b449a7e1cf5cdd2bca0acc72","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-845804fe8d462b677792","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1699013,"character_end":1699024,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698843,"character_end":1699254,"quote":"uffalos, cows, sheep, goats and camels only).” \n3 Clause (56) substituted by the Finance Act, 2008. The substituted clause (56) read as follows: \n“(56) The provisions of section 148, regarding withholding tax on imports, shall not apply in respect of;- \n(i)  \ngoods or classes of goods imported by contractors and sub-contractors engaged in \nthe execution of power project under the agreement between the Islami","quote_sha256":"da48952cae6e8b6e70f931f366520d619f931c0f7a59f541d4438413cf44607b","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7e4f6d2c63184a58005b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844911,"character_end":845231,"quote":"4[156A. Petroleum Products.— (1) Every person selling petroleum products to a \npetrol pump operator shall deduct tax from the amount of commission or discount \nallowed to the operator at the rate specified in Division VIA of Part III of the First \nschedule. \n \n \n(2) \nThe tax 5[deductible] under sub-section (1) shall be","quote_sha256":"6f6f8df468d979c726dd5de0b06aebe3fe9e10fa3ba259328294c15ddf949607","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-156a-844911","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708991,"character_end":1709003,"quote":"section 156A","quote_sha256":"7e357e1d89b719080225c3c573db797119373132c01b6e7e6f85dfd3b45e2d3c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708821,"character_end":1709233,"quote":"\nSecond Schedule – Part IV____ __________________________ \n671 \n \n \n1[ 2[ ]  ] \n \n3[ 4[   ] ] \n \n5[  ]  \n \n6[  ] \n7[  ]  \n   \n8[(56F) The provision of sub-section (2) of section 156A and clause (a) of sub-\nsection (1) of section 169 shall not apply in respect of a person if the person opts \nto file return of total income along with accounts and documents as may be \nprescribed, subject to the condition that mi","quote_sha256":"26b25f88c3cd4f986b2224e3670bb373c5a25d2888288addf7728bd984a5827e","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-41f6b4be2526e648755f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709042,"character_end":1709053,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708872,"character_end":1709283,"quote":"______ \n671 \n \n \n1[ 2[ ]  ] \n \n3[ 4[   ] ] \n \n5[  ]  \n \n6[  ] \n7[  ]  \n   \n8[(56F) The provision of sub-section (2) of section 156A and clause (a) of sub-\nsection (1) of section 169 shall not apply in respect of a person if the person opts \nto file return of total income along with accounts and documents as may be \nprescribed, subject to the condition that minimum tax liability under normal tax \nregime shall","quote_sha256":"b35d4485536d9bbdf0a6b1e0e73444c33a4b806b470f57ade0f84f9be563b425","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-22166e041aaeaeabbf98","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709569,"character_end":1709580,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709399,"character_end":1709810,"quote":"rted by the Finance Act, 2013. \n2Clause (56A) omitted by the Finance Act, 2017. The omitted clause (56A) is read as follows: \n“(56A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply to a person who is liable to withholding tax under section 236E.” \n3Added by S.R.O 341(I)/2014, dated 02.05.2014. \n4Expression in clause (56B) omitted by the Finan","quote_sha256":"65da9251f63aa94c90909856e0b3683d18fb792dd7471146f5260aa2f31883c3","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e12f26ce06f18ac4b381","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709618,"character_end":1709629,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709448,"character_end":1709859,"quote":"tted by the Finance Act, 2017. The omitted clause (56A) is read as follows: \n“(56A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply to a person who is liable to withholding tax under section 236E.” \n3Added by S.R.O 341(I)/2014, dated 02.05.2014. \n4Expression in clause (56B) omitted by the Finance Act, 2015. The omitted expression read as foll","quote_sha256":"57a19a7924c99215328c6aa1c9d4aa62ab09794f30a47ba02c0f7e72fbb63675","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3a9ba8c3e6af1121a41f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236E","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709698,"character_end":1709710,"quote":"section 236E","quote_sha256":"cf6f72034ef5562818806a23fb5c4305ad714d52c589691da682fa19c98a4814","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709528,"character_end":1709940,"quote":"6A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply to a person who is liable to withholding tax under section 236E.” \n3Added by S.R.O 341(I)/2014, dated 02.05.2014. \n4Expression in clause (56B) omitted by the Finance Act, 2015. The omitted expression read as follows:- \n“(56B)Provisions of section 148 shall not apply in respect of import of po","quote_sha256":"0f8ab94c53ac359fb0e301f91177edb4a05d9b5098eed72ac5eae6b44fde4f6f","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7de6f816f34dbd413616","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709886,"character_end":1709897,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709716,"character_end":1710127,"quote":"dded by S.R.O 341(I)/2014, dated 02.05.2014. \n4Expression in clause (56B) omitted by the Finance Act, 2015. The omitted expression read as follows:- \n“(56B)Provisions of section 148 shall not apply in respect of import of potatoes between 5th of May, \n2014 and 31st of July, 2014, provided that such imports shall not exceeds 200,000 metric tons in \naggregate during the said period.” \n5Inserted by the Finance ","quote_sha256":"44ad5097789708a645b109257a044dce4c7389cd22a86d04acc504655ffa1b03","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9fa76f425c59a719e23e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710337,"character_end":1710348,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710167,"character_end":1710578,"quote":" as clause (56B) already existed.  \n6Clause (56B) omitted by the Finance Act 2018,the omitted clause (5656B) reads as follows \n (56B) The provision of sub-section (7) of section 148, and clause (a) of sub-section (1) of section 169 shall not apply \nto a person being a commercial importer if the person opts to file return of total income along with accounts \nand documents as may be prescribed, subject to the ","quote_sha256":"0a3832c2d361f4660544416a953cd0226210900517c54f61b7d551495792e8fb","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ec744b5d63b4b5146b95","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710387,"character_end":1710398,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710217,"character_end":1710628,"quote":"omitted by the Finance Act 2018,the omitted clause (5656B) reads as follows \n (56B) The provision of sub-section (7) of section 148, and clause (a) of sub-section (1) of section 169 shall not apply \nto a person being a commercial importer if the person opts to file return of total income along with accounts \nand documents as may be prescribed, subject to the condition that minimum tax liability under normal ","quote_sha256":"b2e326dafc01fe48a108d2890bd279456cd11e0cb09ec34ef834da01dccec943","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e24136d6231a074205d7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710897,"character_end":1710908,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710727,"character_end":1711138,"quote":"e. \n7Clauses (56C),(56D),(56E) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted \nclauses read as follows: \n“(56C) The provisions of sub-section (3) of section 153, in respect of sale of goods and clause (a) of \nsub-section (1) of section 169 shall not apply to a person, if the person opts to file return of total income \nalong with accounts and documents as may be prescribed subject to the ","quote_sha256":"404f6593fbc701c6d2562c4485ce4edffeb7bb4c4ee40785cc35f006d3fc26bf","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1b3d8bd743b2c83f8d73","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710976,"character_end":1710987,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710806,"character_end":1711217,"quote":"e, 2020 the omitted \nclauses read as follows: \n“(56C) The provisions of sub-section (3) of section 153, in respect of sale of goods and clause (a) of \nsub-section (1) of section 169 shall not apply to a person, if the person opts to file return of total income \nalong with accounts and documents as may be prescribed subject to the condition that minimum tax \nliability under normal tax regime shall not be less","quote_sha256":"fdc4db1fb7cf9fe14e00c34baec4ea80ff80a3c0c197eef20280aaf1c0dc92e1","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-063b8827951dff237e8a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711351,"character_end":1711362,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711181,"character_end":1711592,"quote":" normal tax regime shall not be less than 3.5% of the gross amount of sales, if the person \nis a company and 4% otherwise.] \n [(56D) The provisions of sub-section (3) of section 153, in respect of contracts and clause (a) of sub-\nsection (1) of section 169 shall not apply to a person if the person opts to file return of total income \nalong with accounts and documents as may be prescribed subject to the condi","quote_sha256":"107d07c0ebccbadeca2e7d52487f4e0e08340948960d65e36dbdfe297d92bef2","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2deb89f611267f13182c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711426,"character_end":1711437,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711256,"character_end":1711667,"quote":", if the person \nis a company and 4% otherwise.] \n [(56D) The provisions of sub-section (3) of section 153, in respect of contracts and clause (a) of sub-\nsection (1) of section 169 shall not apply to a person if the person opts to file return of total income \nalong with accounts and documents as may be prescribed subject to the condition that minimum tax \nliability under normal tax regime shall not be less ","quote_sha256":"26e39a0536500ed67f2a2a37e450f7a651e3276119212e7e8af1dcac9e173c6d","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ae9acd2d54af345ef8f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711792,"character_end":1711803,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711622,"character_end":1712033,"quote":"ty under normal tax regime shall not be less than 6% of contract receipts, if the person is a \ncompany and 6.5 %otherwise.] \n [(56E) The provisions of sub-section (2) of section 153 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if the person opts to file return of total income along with accounts \nand documents as may be prescribed subject to the condition that mini","quote_sha256":"f58d3fe8f7b68c3321e57deba2ca6b162b1a7ee81e624841a0b2e7b488ee4e95","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c0a575ff17c5a886e92b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711841,"character_end":1711852,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711671,"character_end":1712082,"quote":" 6% of contract receipts, if the person is a \ncompany and 6.5 %otherwise.] \n [(56E) The provisions of sub-section (2) of section 153 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if the person opts to file return of total income along with accounts \nand documents as may be prescribed subject to the condition that minimum tax liability under normal \ntax regime shall ","quote_sha256":"19d91e8a1d8ec2453bb37455dd983ca02e8c58b0103294a7d70abd55ca90c1e5","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c51a96596783f273d215","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713145,"character_end":1713156,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1712975,"character_end":1713386,"quote":"                  \n1Clause (56G) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(56G) The provisions of sub-section (3) of section 233 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if the person opts to file return of total income along with accounts \nand documents as may be prescribed, subject to the condition that min","quote_sha256":"3d7b77f021279d2617217425a18a8e2b53093f76fb95a9dc7b950e05171eb517","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-426199c2b0b7e3e3ae8e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"169","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887947,"character_end":887996,"quote":"169.  Tax collected or deducted as a final tax.— ","quote_sha256":"82c0146067a81b391faa95dc66f1a5b9a9f2afcba8d85c9a9df826f0a9a3f024","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713194,"character_end":1713205,"quote":"section 169","quote_sha256":"424c4bee9387a31675671c4f9e4cf3ad9ae59d07356f6786b3d1fa31c9b9b52c","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713024,"character_end":1713435,"quote":"inance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(56G) The provisions of sub-section (3) of section 233 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if the person opts to file return of total income along with accounts \nand documents as may be prescribed, subject to the condition that minimum tax liability under normal \ntax regime shall","quote_sha256":"a781574e99d4d0105402ba0ca3b1cd9c3024b82d956f0b8921aa5a78fe140f4c","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2b19c7c921e0eb5f4778","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713592,"character_end":1713603,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713422,"character_end":1713833,"quote":" regime shall not be less than 10% of the commission.” \n2Clause (56H) omitted by the Finance Act, 2015. The omitted clause (56H) read as follows:-  \n“(56H) Provisions of section 148 shall not apply in respect of import of potatoes between 5th of May, \n2014 and 15th of November, 2014, provided that such import shall not exceed 300,000 metric tons \nin aggregate during the said period.” \n3 Added by the Finance ","quote_sha256":"a01499a4f74e71f0a80e21120c1ca392f40760ab367047d01a55e0730b6cf488","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b327897f4cec796f2c74","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714469,"character_end":1714480,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714357,"character_end":1714710,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n673 \n \n1[2[“Provided further that minimum tax under section 113 shall be 0.5% \nupto the tax year 3[2021] and one per cent thereafter.”] ] \n \n4[Explanation.-5[(i)]For the removal of doubt, exemption under this \nclause, in respect of section 153, shall only be available as a recipient and \nnot ","quote_sha256":"221a55008d80841c8db2b0bfdb0282157a25d00eb05af098b5f7562bf266274d","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a975c8843526ce265ab2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714649,"character_end":1714660,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714479,"character_end":1714890,"quote":"3 shall be 0.5% \nupto the tax year 3[2021] and one per cent thereafter.”] ] \n \n4[Explanation.-5[(i)]For the removal of doubt, exemption under this \nclause, in respect of section 153, shall only be available as a recipient and \nnot as withholding agent.] \n \n6[“(ii) It is further clarified that in-house preparation and processing of \nfood and allied items for sale to customers shall not disqualify a company \nf","quote_sha256":"b2d0b7d8e4537405b114cd18f28fd2d222e3dbbe251188c511f0ed28d82e15c6","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3b56e7ebc25959bf9ec3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715132,"character_end":1715143,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714962,"character_end":1715373,"quote":"n \nthis clause are fulfilled and sale of such items does not exceed two per cent \nof the total sales.”] \n \n7[  ] \n \n \n8[   ] \n9[   ] \n10[  ] \n \n11[(59) The provisions of section 151, regarding withholding tax on profit on debt, \nshall not apply— \n                                            \n1 Added by S.R.O. 439(I)2013, dated 20.05.2013. Earlier second proviso was omitted vide S.R.O. \n140(I)/2013 dated 26.02","quote_sha256":"4cf7b36f248369a4c3e2d6da348d78e0ccd6e566eb9647f2f392e78be01e87d0","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d84250527201a174a365","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715475,"character_end":1715486,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715305,"character_end":1715716,"quote":"lier second proviso was omitted vide S.R.O. \n140(I)/2013 dated 26.02.2013. The omitted proviso read as follows: \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations commenced.”  \n2Second proviso substituted by the Finance Act, 2016. Substituted second proviso read as follows:- \n“Provided ","quote_sha256":"63186c12ab9aa25614232fd39bb3334ab069fecec42b435f9d2f4fe439fe61c5","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2a8efae1d478ef6b1372","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715763,"character_end":1715774,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715593,"character_end":1716004,"quote":"ommenced.”  \n2Second proviso substituted by the Finance Act, 2016. Substituted second proviso read as follows:- \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations commenced.” \n3The figure “2019” substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Fi","quote_sha256":"c6c30174c2e59c61a3b4b54dec3433ad28f77ac4066f65d7ec2b2f84fd78a7d0","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-22aa2013a906badc20d1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716200,"character_end":1716211,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716030,"character_end":1716441,"quote":"y the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations concerned.”     \n8Inserted by the Finance Act, 2007. \n9 Clause (57A) omitted by the Finance Act, 2021. The omitted clause re","quote_sha256":"6523b38338f090f07d01fc995497367a32959581a5b28ffcf9d27c3b0def9156","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-700d9ce774955b2efcfa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716654,"character_end":1716665,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716484,"character_end":1716895,"quote":" sections 153 and 169 shall not apply to large import houses: \nProvided that the exemption under this clause shall not be available if any of the conditions \nprovided in section 148 are not fulfilled for a tax year.]” \n10 Clause (58) omitted by the Finance Act, 2008. The omitted clause (58) read as follows: \n“(58) The provisions of section 205 shall not apply to telecom companies for default of not collectin","quote_sha256":"2163d0624b659e5c3573915dc19db67d2a33968d40f7cdb10419c48d1230224e","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-13a84c709fd43d4f49a7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"205","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029597,"character_end":1029626,"quote":"205. 4[Default surcharge]. — ","quote_sha256":"87f1d361e9125c5cf6ba23b6308bcd8626245310c4ca3421b576aa46cb4d369f","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716818,"character_end":1716829,"quote":"section 205","quote_sha256":"53d15b3b6d3c275b8e62ad9798df0d68e5e57101b00df6dc3cf363c247738f8e","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716648,"character_end":1717059,"quote":"ed in section 148 are not fulfilled for a tax year.]” \n10 Clause (58) omitted by the Finance Act, 2008. The omitted clause (58) read as follows: \n“(58) The provisions of section 205 shall not apply to telecom companies for default of not collecting \nwithholding tax under section 236 (1)(b) on sale of prepaid cards during tax year 2004, if the amount \nnot collected is deposited within three months:  \n \n \n \nPr","quote_sha256":"0d5c9291e78d3468a277c520b4d56bdadf6c4617d460bb2e12a3c9406073dd84","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d6776c060e6ac9402c4b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716920,"character_end":1716935,"quote":"section 236 (1)","quote_sha256":"b4673d9f6d6ab6cea7a2f41fe3ea1d59dfc37b21f5e5156be356cd1f708675e3","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716750,"character_end":1717165,"quote":". The omitted clause (58) read as follows: \n“(58) The provisions of section 205 shall not apply to telecom companies for default of not collecting \nwithholding tax under section 236 (1)(b) on sale of prepaid cards during tax year 2004, if the amount \nnot collected is deposited within three months:  \n \n \n \nProvided that nothing contained in this clause shall apply to the amounts collected under section \n236(1)(b)","quote_sha256":"39edc541df9a7d3f4ed3c1b2f6b339ffb86e3db3983a0eb5fda5f7ffd4058ec9","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6f7f5e7a3578ee390a26","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717147,"character_end":1717162,"quote":"section \n236(1)","quote_sha256":"adf97567b8b289018699142979dc35c034a3d37bfdd3cd816a0782c290e7555e","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716977,"character_end":1717238,"quote":"ar 2004, if the amount \nnot collected is deposited within three months:  \n \n \n \nProvided that nothing contained in this clause shall apply to the amounts collected under section \n236(1)(b), but not deposited in the Treasury.” \n11Added by the Finance Act, 2005. ","quote_sha256":"3dfc36e168aacf7c2c12cd25930aa426a0be41ac7f5133a544f5d1d7295ab312","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-332386460753a8c7b593","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718169,"character_end":1718180,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717999,"character_end":1718410,"quote":"cypher devices, for use within the country as are verified by \n6[Cabinet Division (NTISB)] with reference to design, quality and quantity.] \n \n7[(60A)  The provisions of section 148 shall not apply for import of plant, machinery \nand equipment including dumpers and special purposes motor vehicles imported \nby the following for construction of Sukkur-Multan section of Karachi-Peshawar \nMotorway project and Ka","quote_sha256":"2955236aa665ef5973aa47950c6cb826c71d4ee87767f5d1852e2c4c8664dea1","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f40854d2dc6f03c17f04","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1720228,"character_end":1720239,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1720058,"character_end":1720469,"quote":"poration (M/s CSCEC) for construction of Sukkur-Multan section of Karachi-\nPeshawar Motorway project of National Highway Authority under CPEC. \n \n(60B) The provisions of section 148 shall not apply on import of thirty-five \narmoured and security vehicles imported by or for Ministry of Foreign Affairs,  \nGovernment of Pakistan meant for security of visiting foreign dignitaries, subject \nto the following condi","quote_sha256":"f85d52d32f6b717187fb2c1106e6518f22b1f5aeff1fb075005ae8df163aeaff","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bc39d82f2fd37f68b270","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721174,"character_end":1721185,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721004,"character_end":1721415,"quote":"this clause shall not be re-exported, sold or otherwise disposed of\nwithout prior approval of the Board and in the manner prescribed \ntherefor. \n(60C)   The provision of section 148 shall not apply on import of equipment to be \nfurnished or installed for Rail Based Mass Transit Projects in Lahore, Karachi, \nPeshawar and Quetta under CPEC.] \n \n1[(60D) The provisions of section 148 shall not apply on import of","quote_sha256":"6494d14b58d77a578056cc303440eed0b793bb91dc5eedb967fa1656326ff66c","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fc0f172d6ee4af8c12c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721375,"character_end":1721386,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721205,"character_end":1721616,"quote":"import of equipment to be \nfurnished or installed for Rail Based Mass Transit Projects in Lahore, Karachi, \nPeshawar and Quetta under CPEC.] \n \n1[(60D) The provisions of section 148 shall not apply on import of fire fighting \nequipments by industrial undertakings set up in the special economic zones \nestablished by the Federal Government.] \n \n2[     ]  \n \n 3[(60DA) The provisions of section 148 shall not app","quote_sha256":"3648171296a916c8692dd8d15295ad387e14c159e9dfdc7a5659d440a7e385a5","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-667fa4236146bab9bf2b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721591,"character_end":1721602,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721421,"character_end":1721832,"quote":"fighting \nequipments by industrial undertakings set up in the special economic zones \nestablished by the Federal Government.] \n \n2[     ]  \n \n 3[(60DA) The provisions of section 148 shall not apply to the import of the capital \nequipment as defined in Special Technology Zones Authority Act, 2021 (XVII of \n2021). \n                                            \n1 New clause (60D) added through Finance Supplement","quote_sha256":"0eb4f87bd5443e9c52c744c53d1ff9fd4fa8d653c4b943c21800ea077b90c307","reader_fragment":"p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1720000-1721600-8fb0709bc76e3ed4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9f632ecb40575478a611","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722039,"character_end":1722050,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721869,"character_end":1722280,"quote":"lause (60DA) inserted by the Finance Act, 2021. \n3 Clause (60DA) substituted by the Finance Act, 2022. The substituted clause read as follows: \n“(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   \n(a) zone developers as defined in section 2 of the Special Technology Zones Ord","quote_sha256":"a1099182632b44197161523c476448b94a3f5621c804f95be215e019ca531b8b","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ddf5cb808a897e589383","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723317,"character_end":1723328,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723147,"character_end":1723558,"quote":"ne Authority; and \n \n(c) Special Technology Zones Authority established under Special Technology \nZones Authority Act, 2021 (XVII of 2021).] \n \n1[(60E) The provisions of section 148 shall not apply on mobile phones brought in \npersonal baggage under Baggage Rules, 2006.]  \n \n2[   ] \n \n3[   ] \n \n4[   ]  \n \n5[(62) The following provisions of Section 97 shall not apply in case of transfer of \nassets on amalgama","quote_sha256":"29d050f6a7b81cb759041ccce74085681a6f4740b48d668187adb54940047167","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-365051073fcec87c0a0f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"97","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":417490,"character_end":417545,"quote":"97. Disposal of asset between wholly-owned companies.— ","quote_sha256":"f027780e0748fd0df90233808e637f785cd1bd22911c87dc8d7e1f6d95a934bd","reader_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-416000-417600-31aedda34f743e21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723489,"character_end":1723499,"quote":"Section 97","quote_sha256":"af45f47476fb9d80ca0d234424689e2a0feb0547414e035f18b844d847880534","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723319,"character_end":1723729,"quote":"ction 148 shall not apply on mobile phones brought in \npersonal baggage under Baggage Rules, 2006.]  \n \n2[   ] \n \n3[   ] \n \n4[   ]  \n \n5[(62) The following provisions of Section 97 shall not apply in case of transfer of \nassets on amalgamation of companies or their businesses or acquisition of shares, \nrequiring that transferor: \n \n \n \n(a)  \nbe resident company; and \n \n \n \n(b)  \nbelong to a wholly-owned gro","quote_sha256":"520fedd7b444f3e32e0c8f4978f7ece41108947195435525815b3ff0b8a31b66","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-66d59954f3661494729a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724141,"character_end":1724153,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723971,"character_end":1724383,"quote":"t, 2019. \n2 Added by S.R.O. 273(I)/2006, dated 21.03.2006. \n3 Clause (61) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(61)  The provisions of section 231A shall not apply in respect of any cash withdrawal, from a bank, \nmade by an earthquake victim against compensation received from GOP including payments \nthrough Earthquake Reconstruction and Rehabilitation Authority (ERRA) accoun","quote_sha256":"83c6f603e46fc27a99bd5bd84fe0e47445e3d12fd16396abfc0d39a8fe2cc2b0","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-39ab42b3ce3efde48e94","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724507,"character_end":1724519,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724337,"character_end":1724749,"quote":"ion and Rehabilitation Authority (ERRA) account.” \n4 Clause (61A) omitted by the Finance Act, 2015. The omitted clause (61A) read as follows:- \n“(61A)  The provisions of section 231A shall not apply in respect of any cash withdrawal by exchange \ncompanies duly licensed and authorized by the State Bank of Pakistan on their bank account \nexclusively dedicated for their authorized business related transaction: \n","quote_sha256":"9c40f00e3e4a1f30a674defea6fab6bcf38feaf7a4e268178b3e2072a77078c4","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6171030a3f44c09c2da7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726780,"character_end":1726790,"quote":"section \n2","quote_sha256":"271d103488df2b0eca4056c3e08eeb42a2549286fd8a29d009e94177c249388b","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726610,"character_end":1727020,"quote":"Hadiya, Karachi 1[and Lahore University of Management Sciences, Lahore] shall \nbe deemed to have been approved by the Commissioner for the purpose of sub-section (36) of section \n2 notwithstanding the provisions of clause (c) of sub-section (36) of section 2.” \n2 Clause (64) omitted by the Finance Act, 2009. The omitted clause (64) read as follows: \n“(64)No tax shall be collected under section 231B during t","quote_sha256":"3a9bd1913f59ebfce18b2ccf1284da28e61b40b7ce1ceae8c014609040247796","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-19d0d9af6d5af5169919","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726859,"character_end":1726868,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726689,"character_end":1727098,"quote":"be deemed to have been approved by the Commissioner for the purpose of sub-section (36) of section \n2 notwithstanding the provisions of clause (c) of sub-section (36) of section 2.” \n2 Clause (64) omitted by the Finance Act, 2009. The omitted clause (64) read as follows: \n“(64)No tax shall be collected under section 231B during the period commencing from the 21st \nFebruary, 2008 and ending on the 20th Apri","quote_sha256":"936315d17b6d5e2007271dbc1b9927d64df39b12b0f4ade293c9aae637412995","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5ebb3bde2034d34e2a7c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726999,"character_end":1727011,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726829,"character_end":1727241,"quote":"se (c) of sub-section (36) of section 2.” \n2 Clause (64) omitted by the Finance Act, 2009. The omitted clause (64) read as follows: \n“(64)No tax shall be collected under section 231B during the period commencing from the 21st \nFebruary, 2008 and ending on the 20th April, 2008 and shall apply to booking of a motor car and \ndelivered during the said period. \n3 Added by the Finance Act, 2008. \n4 Added by the Fin","quote_sha256":"71040f0975c669c2ef4dbc37bf313d7f73ea971580f507aae105a96119b3d1af","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e50602f6cb0e5c0adae0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727351,"character_end":1727362,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727259,"character_end":1727592,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n678 \n \n1[(66) The provisions of section 235 shall not be applicable to the taxpayers 2[ ] \nregistered with sales tax as exporters or manufacturer of — \n(a) \ncarpets; \n(b) \nleather and articles thereof including artificial leather footwear; \n(c) \nsurgical goods; \n(d) \nsport","quote_sha256":"b242e4ea79e997d98ef7dcd0642a978e651600ab912efde413a103d757e60948","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ca4a175eac6c155e8da1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727902,"character_end":1727914,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727732,"character_end":1728144,"quote":"of payments made to the International Finance Corporation established \nunder the International Finance Corporation Act, 1956 (XXVII of 1956).] \n4[(67A) The provisions of section 100B and Eighth Schedule shall not apply to \ntransactions carried on upto 30th day of June, 2015, on any Stock Exchange of \nPakistan, by International Finance Corporation established under the International \nFinance Corporation Act, 1","quote_sha256":"143d3f364dfb436aa076a3c9177f1b5f6cd3974b3eb477720917d0f3aa89787a","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-927fc28b40125c7905eb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728555,"character_end":1728566,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728385,"character_end":1728796,"quote":"apply in \nrespect of payments made to the Asian Development Bank established under the \nAsian Development Bank Ordinance, 1971 (IX of 1971).] \n \n7[(70) The provisions of section 148, regarding withholding tax on imports, shall \nnot apply in respect of goods or classes of goods for the execution of contract, \n                                            \n1 Clause (66) substituted through S.R.O. 1055(I)/2008 da","quote_sha256":"723fd077e6badd8f9ae2deb70ced8284bf5dc1c60c15cdc68550d384330e2d6b","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-037b6f0471d8d33108b2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728883,"character_end":1728894,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1728713,"character_end":1729124,"quote":"                          \n1 Clause (66) substituted through S.R.O. 1055(I)/2008 dated 10th October 2008. Substituted clause \nread as follows:- \n“(66) \nThe provisions of section 235, shall not be applicable to the exporters-cum-manufacturers  \nof — \n \n \n(a) \ncarpets; \n(b) \nleather and articles thereof including artificial leather footwear; \n(c) \nsurgical goods; \n(d) \nsports goods; and \n(e) \ntextile and artic","quote_sha256":"dd906aaa8f9f12f7057cd9f7e2e4b3b3e8162f9729880c4a084768f98e0c2b34","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-42cfb27ceaa602a3af28","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730266,"character_end":1730277,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730096,"character_end":1730507,"quote":"ections 150, 151, 152, 153 and 233 shall not apply in \nrespect of payments made to The ECO Trade and Development Bank.] \n \n3[   ] \n \n4[   ] \n \n5[(72AA) The provisions of section 152 shall not apply in case of a Hajj Group \nOperator in respect of Hajj operations.] \n \n6[  ] \n                                            \n1Inserted vide S.R.O. 712(I)/2009, dated 05.08.2009. \n2Added by S.R.O. 810(I)/2009, dated 19","quote_sha256":"fccf3cdc3dede76c751a6cbcb94d409acaf44c319af3c6c03ac93f53e798ba1a","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-463cb91bd8b41bdca083","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730682,"character_end":1730692,"quote":"section 21","quote_sha256":"ebc9ea8ee014ed231f70dccb67199d97ab87593e8cb49122b4471354807853ab","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730512,"character_end":1730922,"quote":"009. \n3 Inserted by the Finance Act, 2013. \n4 Clause (72A) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(72A) The provisions of clause (l) and section 21, sections 113 and 152 shall not apply in case of a \nHajj Group Operator in respect of Hajj operations provided that the tax has been paid at the rate of \nRs.3,500 per Hajji for the tax year 2013 and Rs.5,000 per Hajji for the tax","quote_sha256":"1fda5e1403bd3d8863595036ad46433ed1b59c677b4f51652b13c1f96ff9b5d5","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-00e07f9089f58dd3704b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1731201,"character_end":1731212,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1731200-1732800-289ba08061f79f78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1731200-1732800-289ba08061f79f78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1731031,"character_end":1731442,"quote":"nce Act, 2020 dated 30th June, 2020. \n6Clause (72B) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(72B) The provisions of section 148 shall not apply to an industrial undertaking if the tax liability for \nthe current tax year, on the basis of determined tax liability for any of the preceding two tax years, \nwhichever is the higher, has been paid 6[in the manner","quote_sha256":"c0683bc2792f5d3d64f2835e77de96baa0a5b3b7d81bbd0a82a0e33815392b01","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-92217922918dd77bd5c8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1732393,"character_end":1732404,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1731200-1732800-289ba08061f79f78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1731200-1732800-289ba08061f79f78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1732223,"character_end":1732634,"quote":"ting after providing an opportunity of being heard.] \n6[“Provided further that the quantity of raw material to be imported which is sought to be \nexempted from tax under section 148 shall not exceed 6[125] per cent of the quantity of raw material \nimported and consumed during the previous tax year: \nProvided also that the Commissioner shall conduct audit of taxpayer’s accounts during the \nfinancial year in w","quote_sha256":"21c3713d7e8e1fcd7268c56c5254d1279827a23ab9535496bee4a1d9397e2c04","reader_fragment":"p-r-2b2ba404-1731200-1732800-289ba08061f79f78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1731200-1732800-289ba08061f79f78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-48071d3a5046c16a6d82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073278,"character_end":1073598,"quote":"4[214C. Selection for audit by the Board.— (1) The Board may select persons \nor classes of persons for audit of Income Tax affairs through computer ballot which \nmay be random or parametric as the Board may deem fit. \n \n \n5[(1A) Notwithstanding anything contained in this Ordinance or any other \nlaw, for the time being ","quote_sha256":"263c5800f30774398276435cca53148957d1e567c3459a093ab1a4083239d497","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214c-1073278","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1732842,"character_end":1732854,"quote":"section 214C","quote_sha256":"35cb11d036dc007aee4ef5218560c5bf6c0c36e363b9c1db01b152c84036bd4d","reader_fragment":"p-r-2b2ba404-1732800-1734400-0276d62861575552","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1732800-1734400-0276d62861575552","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1732672,"character_end":1732856,"quote":"ect of consumption, production and sales of the \nlatest tax year for which return has been filed and the taxpayer shall be treated to have been selected \nfor audit under section 214C: ","quote_sha256":"2531488ee04596831d0e4be6c8f1b0f7783cfcb150efa23f2a75fa4a1dcd3488","reader_fragment":"p-r-2b2ba404-1731200-1732800-289ba08061f79f78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1731200-1732800-289ba08061f79f78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b21554aa17561ab03139","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1733222,"character_end":1733232,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1732800-1734400-0276d62861575552","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1732800-1734400-0276d62861575552","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1733052,"character_end":1733462,"quote":"ert shall be exempted provided that such \nexpert is acquired with the prior approval of the Ministry of Textile Industry.] \n \n2[(74) The provisions of sub-section (8) of section 22 shall not apply to Civil Aviation \nAuthority (CAA) in respect of the asset transferred for the purpose of the ijara \nagreement between Pakistan Domestic Sukuk Company Limited and the Federal \nGovernment.] \n \n3[(75) The provisions","quote_sha256":"f2a5d32ad56edbdfadc3ebdc22b3baa68aa52d11289daeb433d9555c339707cf","reader_fragment":"p-r-2b2ba404-1732800-1734400-0276d62861575552","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1732800-1734400-0276d62861575552","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d0e7ec72552395377f60","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1733486,"character_end":1733496,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1732800-1734400-0276d62861575552","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1732800-1734400-0276d62861575552","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1733316,"character_end":1733726,"quote":"red for the purpose of the ijara \nagreement between Pakistan Domestic Sukuk Company Limited and the Federal \nGovernment.] \n \n3[(75) The provisions of sub-section (15) of section 22 shall not apply to Civil \nAviation Authority (CAA) on the assets acquired from the Federal Government \nwhich were previously transferred for the purpose of the ijara agreement between \nPakistan Domestic Sukuk Company Limited and ","quote_sha256":"ef9f17aff2b322c9e536c5d6d0ca11b01ab843116bd0314b91acf62c0d3cc808","reader_fragment":"p-r-2b2ba404-1732800-1734400-0276d62861575552","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1732800-1734400-0276d62861575552","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a58971e838295ae87471","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1734898,"character_end":1734909,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1734728,"character_end":1735139,"quote":"r authorized by the Commissioner, the Commissioner shall, by an order in writing, cancel the \ncertificate issued and shall proceed to recover the tax not collected under section 148 for the period \nprior to such cancellation and all the provisions of the Ordinance shall apply accordingly 6[:] \n6[Provided also that exemption certificate shall not be issued to an industrial undertaking \nimporting raw materials","quote_sha256":"4a1f681107ca68e4090f9b56fef18fba2993b3a1ff462b294a23256b4688d74a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-bf2426764ef5c9b986ce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735173,"character_end":1735184,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735003,"character_end":1735414,"quote":"y accordingly 6[:] \n6[Provided also that exemption certificate shall not be issued to an industrial undertaking \nimporting raw materials, specified in sub-section (8) of section 148.” \n1Added by the Finance Act, 2010. \n2Added by the Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 1","quote_sha256":"4798d508b909cdf0c4826cbc28b99b1175310b47dbdfb19645b91125a964faf2","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6abc5c78c0bf288b7166","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735405,"character_end":1735416,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735235,"character_end":1735646,"quote":" Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 148 shall not apply on import of solar PV panels / modules, along with \nrelated components including investors, charge controllers and batteries, LVD induction lamps, SMD \nLEDs with or without ballast with fittings and fixtures, full","quote_sha256":"4685c17eed721ffca494e10ea75010fadc19f3bc97e6a7ace5eba9b64a768086","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b8e458f1056da0617ae8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736271,"character_end":1736282,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736101,"character_end":1736512,"quote":"\n\f\nSecond Schedule – Part IV____ __________________________ \n681 \n \n \n(i)  \nthe dividend income of the shareholders of such a project shall \nbe exempt from provisions of section 150 from the date of \ncommencement of business till 30 years from such date; and  \n \n(ii)  \nthe payments made on account of sale or supply of goods or \nproviding or rendering of services during project construction \nand operations, s","quote_sha256":"c3033fa0033ac6582b08cf7d3db81867e938049089fc0fc392dc80e4c264d928","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-78617778d5fd87270799","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897655,"character_end":1897726,"quote":"1. Manner and basis of computation of capital gains and tax thereon.—  ","quote_sha256":"a6803064479629e1172ef650115413aac83d0b5381a97ec3e9889a543271e86e","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736550,"character_end":1736560,"quote":"section \n1","quote_sha256":"27c6892c0bdb8074ceb3a7349d57e89ab19d172df52a1d1a1a79d6f5f5714ac6","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736380,"character_end":1736790,"quote":"nts made on account of sale or supply of goods or \nproviding or rendering of services during project construction \nand operations, shall be exempt from the provisions of section \n1[152(2A) and section] 153.] \n2[  ]  \n \n3[(79A) The provisions of clause (b) of sub-section (1) of section 153 shall not \napply to payments received by National Telecommunication Corporation against \nprovision of telecommunication ","quote_sha256":"71f0a6c6a649b6ff2b93ebb4f689121f87ed390baecf0315c6c208918130f1d3","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-251b94a19b042df7044d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736658,"character_end":1736669,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736488,"character_end":1736899,"quote":"ction \nand operations, shall be exempt from the provisions of section \n1[152(2A) and section] 153.] \n2[  ]  \n \n3[(79A) The provisions of clause (b) of sub-section (1) of section 153 shall not \napply to payments received by National Telecommunication Corporation against \nprovision of telecommunication services including ancillary services specified in \nsubsection (3) of section 41 of the Pakistan Telecommunic","quote_sha256":"902f3f0bcdf53cd92f5bb991b1f9e4cf108fe494d421a0f477e51c37480e47c3","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fa841eadadbe509dd67f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737302,"character_end":1737313,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737132,"character_end":1737543,"quote":"03.2015. \n2Clause (79) omitted by the Finance Act, 2015. The omitted clause (79) read as follows:- \n“[(79) \nThe provisions of clause (b) of proviso to sub-section (3) of section 153 shall not be applicable to \nthe tax withheld on payments received by a company for providing or rendering of services.] \n3 Clause (79A) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendm","quote_sha256":"cc4633ae750a4ffa4d1a9fa5288837909a5e9b13910e5f5f0efe722a06b09048","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2209f71a52b63109d1bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737675,"character_end":1737687,"quote":"section 153A","quote_sha256":"f817440a4508647004199270bb60b9b92e5507982cef2c09dc6afe32249db892","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737505,"character_end":1737917,"quote":"was inserted through Tax Laws \n(Amendment) Ordinance, 2021. \n4Clause (80) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(80) \nThe provisions of section 153A, shall not apply to any manufacturer till 30th June, 2013.” \n5Clause (81) omitted by the Finance Act, 2019, omitted clause read as follows: \n“(81) The provisions of clause (a) of section 165, shall not apply to any manufacturer, ","quote_sha256":"b3d7783f59e662865645e41f468d9015d20bb9dd15622ef8bbafa4a911187f06","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b111ecd6c251bb326ba3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737867,"character_end":1737878,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737697,"character_end":1738108,"quote":"t apply to any manufacturer till 30th June, 2013.” \n5Clause (81) omitted by the Finance Act, 2019, omitted clause read as follows: \n“(81) The provisions of clause (a) of section 165, shall not apply to any manufacturer, distributor,  \ndealer and wholesaler required to collect advance tax under sub section (1) of section 236H”. \n6 Clause (81A) omitted by the Finance Act, 2019, omitted clause read as follows: ","quote_sha256":"8b26d0779d52c517fada3854795b9d4813a9be032372a8289b239c627ffb2c56","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dc37eae3dc5ec8a4d35a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738011,"character_end":1738023,"quote":"section 236H","quote_sha256":"7fb3b7bcaa81747a0c901446a8d224003c9f47986a5c8be0478f066a20968196","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737841,"character_end":1738253,"quote":"ovisions of clause (a) of section 165, shall not apply to any manufacturer, distributor,  \ndealer and wholesaler required to collect advance tax under sub section (1) of section 236H”. \n6 Clause (81A) omitted by the Finance Act, 2019, omitted clause read as follows: \n   “(81A) The provisions of clause (a) of sub-section (1) of section 165 shall not apply to banking \ncompanies for furnishing information of tax","quote_sha256":"89351aeb467c3b11f02f204fb9b3315c74acf076e4f5827ab7e5aed123c7ca0c","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-76c5b6d25aeb7a7dbdf9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738170,"character_end":1738181,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738000,"character_end":1738411,"quote":"ion (1) of section 236H”. \n6 Clause (81A) omitted by the Finance Act, 2019, omitted clause read as follows: \n   “(81A) The provisions of clause (a) of sub-section (1) of section 165 shall not apply to banking \ncompanies for furnishing information of taxes collected and deducted under sections 231A \nand 151.” \n7Clause (82) added by S.R.O. 978(I)/2013, dated 13.11.2013. \n8Clause (82) omitted by the Finance Act","quote_sha256":"eb86aa8d8dcb9e1de6a420bef754ecf3b8f77ea5117e5986a4c965cc38d8dd25","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-42fdd6eefdf231f533fc","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738497,"character_end":1738508,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738327,"character_end":1738738,"quote":"ed by S.R.O. 978(I)/2013, dated 13.11.2013. \n8Clause (82) omitted by the Finance Act, 2016. Omitted clause read as follows:- \n“(82) \nThe provisions of sub-section (2) of section 116 shall not apply for the tax year 8[2014] \nto an individual or a member of an association of persons whose last declared or assessed \nincome, or  the declared income for the year is less than one million rupees. \n9Clause (83) omit","quote_sha256":"a4aa0880c77fdda26bd4f1796a02d0f17c6fc638c4f60b4f658b31ac856058bc","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6af313031903153753a9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738853,"character_end":1738864,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738683,"character_end":1739072,"quote":"ear is less than one million rupees. \n9Clause (83) omitted by the Finance Act, 2015. The omitted clause (83) read as follows:- \n“(83) The provision of sub-section (4) of section 116 shall not apply for the tax year 2013 to a person \nother than a company or a member of an association of person falling under final tax regime (FTR) \nand has paid tax less than thirty five thousand rupees.” ","quote_sha256":"a5f303f6f1deb1c1ddedb2f82a1cc1d342f344d950551da17e1c5ae02c50100b","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7a128cd12f0de5493559","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739422,"character_end":1739433,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739252,"character_end":1739663,"quote":" by the Finance Act, 2014. The omitted clause (84) was added by S.R.O. \n1040(I)/2013, dated 05.12.2013 and read as follows:  \n“(84) \nFor tax year 2013, the provisions of section 177 and section 214C shall not apply to a taxpayer, if the \ntax paid on the basis of taxable income declared by the taxpayer for the tax year 2013 is at least twenty five \npercent more than the tax assessed or paid, whichever is high","quote_sha256":"ec14bdcca45b473e0c2f0140060d753199c50bb226a2e1b1fabf29f5afb4f187","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8c6fea2c3e1ae0e56916","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073278,"character_end":1073598,"quote":"4[214C. Selection for audit by the Board.— (1) The Board may select persons \nor classes of persons for audit of Income Tax affairs through computer ballot which \nmay be random or parametric as the Board may deem fit. \n \n \n5[(1A) Notwithstanding anything contained in this Ordinance or any other \nlaw, for the time being ","quote_sha256":"263c5800f30774398276435cca53148957d1e567c3459a093ab1a4083239d497","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214c-1073278","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739438,"character_end":1739450,"quote":"section 214C","quote_sha256":"35cb11d036dc007aee4ef5218560c5bf6c0c36e363b9c1db01b152c84036bd4d","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739268,"character_end":1739680,"quote":"Act, 2014. The omitted clause (84) was added by S.R.O. \n1040(I)/2013, dated 05.12.2013 and read as follows:  \n“(84) \nFor tax year 2013, the provisions of section 177 and section 214C shall not apply to a taxpayer, if the \ntax paid on the basis of taxable income declared by the taxpayer for the tax year 2013 is at least twenty five \npercent more than the tax assessed or paid, whichever is higher, for the tax y","quote_sha256":"fe83ec23cd04799bc061e371d9a7cc1e533f41d5fbd433e9ad0ab1a1d41e2f1e","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-47e097df09e560a696c7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":"(6)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739954,"character_end":1739968,"quote":"section 114(6)","quote_sha256":"bd41415a6d221d739f6cc772e44fbe27d4abf1a96ae99bbe1c2ba58ab916440b","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739784,"character_end":1740198,"quote":"the \nmanner specified in the circular issued by the Board.] \n2Clause (85) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(85) \nThe provisions of section 114(6)(ba) shall not apply to persons availing the benefit as provided \nin clause (84) who revise their returns before the due date of filing of return, for tax year 2013.” \n3Inserted by SRO 1065(I)/2013, dated 20.12.2013 \n4Clause (86)(","quote_sha256":"8e77877338e5ca031d6253ee028afaa058669c87723732b08669d9e66bc1fe8d","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9eca23087e0298515fdb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1740316,"character_end":1740327,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1740146,"character_end":1740557,"quote":"by SRO 1065(I)/2013, dated 20.12.2013 \n4Clause (86)(a) substituted by the Finance Act, 2018. The substituted Clause (86)(a)  read as follows: \n(86)(a)  The provisions of section 111 shall not apply to- \n(i) \ninvestment made by an individual in a Greenfield industrial undertaking directly or as an \noriginal allottee in the purchase of shares of a company establishing an industrial \nundertaking or capital cont","quote_sha256":"f05d20e5def4bc80303c15c24330359a378c9a670754a3991b1908d0ab90eece","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fffbc4ee1b46388e2cfa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1742135,"character_end":1742146,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741965,"character_end":1742167,"quote":", 1997; and \n \n(iii) Anti-Money Laundering Act, 2010]. \n5 Clause (86) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(86)(a) The provisions of section 111 shall not apply to- ","quote_sha256":"f4b1c6d3855f1f0587334aae6725b91cef33ff471c2d7f532cfada0c485727d2","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-74fee92271c87ad56733","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1746473,"character_end":1746484,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1746343,"character_end":1746714,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n685 \n \n1[    ]  \n \n2[    ] \n \n3[4[    ] ] \n \n5[(91) The provisions of section 148 shall not apply to- \n \n(i) Tillage and seed bed preparation equipment as specified below \n \n \nEquipment \nPCT Code \n(i)  \nRotavator  \n \n \n \n8432.8010 \n(ii)  \nCultivator  \n \n \n \n8432.2910 \n(iii)  \nRidger  \n \n \n \n8432.8090 \n(iv)  \nS","quote_sha256":"8d158e72b2b8baa9a6b87c5bdff1911142f2c51591d5a0c0ddd55fda96c57cc6","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ad1beb59918d40e59c6c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747054,"character_end":1747066,"quote":"section 236I","quote_sha256":"167a15850ea1805b7572ff4b121a5a41e4de75b563b7d68ab0cf1220c76c5d7e","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1746884,"character_end":1747296,"quote":"432.2990 \n                                            \n1Clause (89) omitted by the Finance Act, 2015. The omitted clause (89) read as follows:- \n“(89) \nThe Provisions of section 236I shall not apply to-  \n \n \n(a)    the Federal Government or a Provincial Government; \n(b) an individual entitled to privileges under the United Nations (Privileges and Immunities) \nAct, 1948 (XX of 1948);  \n(c) a foreign diplomat ","quote_sha256":"9da202fcdce03eda1477794b114b73867c95889aac4d160f3114b292efa3d97a","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7e43e80e01b847e63501","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747875,"character_end":1747887,"quote":"section 236D","quote_sha256":"7b654aa69e53bf8e078896ae810a6b983a7aa89228ee30791f14379151f9b026","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747705,"character_end":1748117,"quote":"to the bank \naccount of the educational institution.” \n2Clause (90) omitted by the Finance Act, 2015. The omitted clause (90) read as follows:- \n“(90) \nThe provisions of section 236D shall not apply to- \n \n \n(a) \nthe Federal Government or a Provincial Government; \n(b) \nan individual entitled to privileges under the United Nations (Privileges and \nImmunities) Act, 1948(XX of 1948); or \n \n \n(c) \na foreign diplo","quote_sha256":"a3fc930f6f2e88120816afa6d2f46a8765e5aa7c81f66947ebac74be01509b9d","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f3e872d34b5368398d82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751843,"character_end":1751854,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751673,"character_end":1752084,"quote":"ruits \n \n8437.1000 \nCleaning and sorting  \nor grading equipment \n \n(ii) \nFodder and feed cube   \n8433.4000 \nMaker equipment”] \n \n1[2[   ]   ] \n \n3[(92) The provisions of section 148 shall not apply to.— \n \nPCT Code \n \nAircraft, whether imported or  \n \n8802.4000 \nacquired on wet or dry lease \n \nMaintenance kits for use in \n \n \nRespective \ntrainer aircrafts of PCT  \n \n \nheadings \n \n \n \n \nheadings 8802.2000 and","quote_sha256":"0844d4d4fcdc26266c6623bce5a26507cdb463e154aae6b743631d076eb8d681","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e82b8a0e22a12fc0d916","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753233,"character_end":1753244,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753063,"character_end":1753474,"quote":"n simulators imported \n \n \nRespective  \nby airline company \n \n \n \nheadings \nrecognized by Aviation Division”] \n \n1[2[   ]] \n \n3[(93) The provisions of sub-section (1) of section 154 shall not apply to taxpayers \noperating halal meat production and qualifying for exemption under clause(126K) \nof Part-I of this Schedule for the period specified in clause (126K).”] \n \n4[  ] \n5[ ] 6[  ] \n \n7[(95) The provisions ","quote_sha256":"9f6d53c588591fbabddec7bbcd3d34efb59dbeb24e7d6662201bc4259df5f15b","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3850b1f43d9b15f05814","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753927,"character_end":1753939,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753757,"character_end":1754169,"quote":"       \n1Inserted by S.R.O. 1029(I)/2014 date 19.11.2014 \n2 Clause (93) substituted by the Finance Act, 2016 substituted clause read as follows:- \n“(93) the provision of section 236C shall not apply to “Pakistan International Sukuk Company Limited”.] \n3Clause (93) added by the Finance Act, 2015. \n4 Clause (94) omitted through Finance Act, 2019, omitted clause read as follows: \n\"(94) The provisions of clause (","quote_sha256":"c54ad5930865d4d196eb5e7240a7461dd98ccdef30df5cf25cf631355d1cfb6a","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-34305b44b9bd153cb81b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1754209,"character_end":1754220,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1754039,"character_end":1754450,"quote":"nce Act, 2015. \n4 Clause (94) omitted through Finance Act, 2019, omitted clause read as follows: \n\"(94) The provisions of clause (b) of the proviso to sub-section (3) of section 153 shall not apply for \n4[“the period beginning on the first day of July, 2015 and ending on the thirtieth day of June, 4[ 4[ ]  \n4[2019] ] to a company being a filer and engaged in providing or rendering freight forwarding services","quote_sha256":"2c608ccd0958d33520808fce4d92996e3c1e46d03fc9ad7eef7cbdac04b5ec97","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4391974a3cb018a18946","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1176068,"character_end":1176388,"quote":"1[236A.  Advance tax at the time of sale by auction.— (1) Any person making \nsale by public auction2[or auction by a tender], of any property or goods 3[(including \nproperty or goods confiscated or attached)] either belonging to or not belonging to \nthe Government, local Government, any authority, a company, a foreign ","quote_sha256":"7cbfb851aeaee4c4c7708701c1f7c2a54039600c446924d6b4a7d8bde0672fb1","reader_fragment":"p-r-2b2ba404-1176000-1177600-d33c47586df395ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1176000-1177600-d33c47586df395ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236a-1176068","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1756559,"character_end":1756571,"quote":"section 236A","quote_sha256":"15e215fc658ad4d7c188d9b3a17cd1a6fb0fe5fc0a4117a9dadb2ff8b7eb7e9c","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1756464,"character_end":1756801,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n690 \n \n \n1[(95A) The provisions of section 236A shall not apply in respect of auction of \nfranchise rights to participating teams in a national or international league \norganized by any board or other organization established by the Government in \nPakistan for the purposes of ","quote_sha256":"d98a017af42cf9e9e7dc6bf88bc46178ee009bf20f01cbbfc3ed5070616e307c","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-32f70d7e65a25debb515","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1757251,"character_end":1757263,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1757081,"character_end":1757493,"quote":"ny Limited, the Third Pakistan \nInternational Sukuk Company Limited and the Pakistan Global Sukuk Programme \nCompany Limited, as a recipient;] \n \n5[(97) the provision of section 236C shall not apply to “Pakistan International Sukuk \nCompany Limited.] \n6[(97A) The provisions of sections 37, 236C and 236K shall not apply to National \nHighway Authority in respect of transfer of immovable property to the Pakistan","quote_sha256":"4cb8fd97267798e081b784297391c63ca128ec6086800c8d1af3d85d50cf5c50","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-495eb09734dc59d6be66","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1757764,"character_end":1757775,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1757594,"character_end":1758005,"quote":"al Highway Authority from the Second Pakistan \nInternational Sukuk Company Limited or the Pakistan Global Sukuk Programme \nCompany Limited.] \n  \n7[(98) The provisions of section 148 shall not apply to import of ships and other \nfloating crafts including tugs, survey vessels and other specialized crafts \npurchased or bare-boat chartered by a Pakistani entity and flying Pakistani flag: \nProvided that exemption","quote_sha256":"34fd42845d50d2b4f6304b5bbf588660ca84e27132c138998d0d12293bf5d80d","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-68fecc993e727e61695b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759524,"character_end":1759535,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759394,"character_end":1759765,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n691 \n \ncrafts are used for demolition purposes, tax collectible under section 148, \napplicable to ships and crafts purchased for demolition purposes, shall be \nchargeable.] \n \n1[(99) The provisions of section 148 shall not apply to import or acquisition of \naircraft on wet or dry lease by M/s Pakistan Internat","quote_sha256":"1f9a7c3037222c1ad041b2b29b27aef60c84369819e686c6a3513c10fb0b16e1","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-36d5b6ca4cd5c49c953e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759655,"character_end":1759666,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759485,"character_end":1759896,"quote":"lition purposes, tax collectible under section 148, \napplicable to ships and crafts purchased for demolition purposes, shall be \nchargeable.] \n \n1[(99) The provisions of section 148 shall not apply to import or acquisition of \naircraft on wet or dry lease by M/s Pakistan International Airlines Corporation with \neffect from 19th March, 2015.] \n \n2[     ] \n3[     ]  \n4[     ] \n5[     ] \n6[     ] \n7[      ] \n8[","quote_sha256":"7f4ba1aa3a6064a6df4f47a0a3f0e10c4303340d68ee346816189a294071c577","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c146ca85f49d80c2043d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":"(1A)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759941,"character_end":1759958,"quote":"section 231B (1A)","quote_sha256":"a83b64a87a5b818c754b36412f9ed46a69d84ca416c7c88444a4a7ac8202395b","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759771,"character_end":1760188,"quote":"Airlines Corporation with \neffect from 19th March, 2015.] \n \n2[     ] \n3[     ]  \n4[     ] \n5[     ] \n6[     ] \n7[      ] \n8[    ] \n \n9[     ] \n \n(102) The provisions of section 231B (1A) shall not apply to light commercial \nvehicles leased under the Prime Minister’s Youth Business Loan Scheme.] \n \n10[(102A) The provisions of section 233 shall not apply to commission received by \na retail branchless banking agent ","quote_sha256":"85fc9adac19c11572d228b9730f120b7d9ad4aad680e19ace3110b5636e15ac6","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c41f983584793a018858","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1159175,"character_end":1159495,"quote":"1[233. Brokerage and commission. — (1) Where any payment on account of \nbrokerage or commission is made by the Federal Government, a Provincial \nGovernment, a 2[Local Government], a company or an 3[association of person or \nindividual having turnover of hundred million rupees or more] (hereinafter called \nthe “principa","quote_sha256":"60be01ae2e7560af0c4e8497eee6504d21f98e9b0cbaa78a58942b935a1ded43","reader_fragment":"p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1158400-1160000-d439b7c19b4cb05d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-233-1159175","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760099,"character_end":1760110,"quote":"section 233","quote_sha256":"31594ad5ae5070a71d2a2d4045c308416e2973b0930b99690ad6bde2f055af53","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759929,"character_end":1760340,"quote":"ovisions of section 231B (1A) shall not apply to light commercial \nvehicles leased under the Prime Minister’s Youth Business Loan Scheme.] \n \n10[(102A) The provisions of section 233 shall not apply to commission received by \na retail branchless banking agent on any amount disbursed by the Ehsaas \nEmergency Cash Transfer Programme for the period commencing on 16th April, \n2020 and ending on 30th day of Septem","quote_sha256":"8368ddd194675e3c33be27ac6a222221e98eda00b9f2f6cf448e1ba977a77051","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a2afc3d1b5013e5685ae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236U","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760600,"character_end":1760612,"quote":"section 236U","quote_sha256":"3ec86f70230e4ca6a72a4ade30e53be6856611218918ab11a4fdc190f02a2864","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760430,"character_end":1760842,"quote":"16. \n2 Clause (100) inserted by the Finance Act, 2018. \n3 Clause (100) omitted by the Finance Act, 2023. The omitted clause read as follows: \n   “(100) The provisions of section 236U shall not apply to an insurance collecting premium under:- \n(a) \nCrop Loan Insurance Scheme (CLIS); and \n(b) \nLivestock Insurance Scheme (LIS).” \n4Added by the Finance Act, 2017. \n5 clause (101) omitted by the Finance Act 2021. T","quote_sha256":"c3023df79e5b2e42368a6351530bad05564936ee33a707a8c0e4e5c55fb765b2","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d5c1d91144286432ea09","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760903,"character_end":1760915,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760733,"character_end":1761145,"quote":"Insurance Scheme (LIS).” \n4Added by the Finance Act, 2017. \n5 clause (101) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101) The provisions of section 231A shall not apply in respect of cash withdrawal made from a \n“Branchless Banking (BB) Agent Account” utilized to render branchless banking services to \ncustomers.] \n6 New  clause (101A) inserted through Finance Supplementary (Secon","quote_sha256":"fe1c2658b39d9c821ecba6097077db3c48cc3ff53fd9ee0f2ac05fd1b8f1564a","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-42279b6ee067d93bf12d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761281,"character_end":1761293,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761111,"character_end":1761523,"quote":"rough Finance Supplementary (Second Amendment) Act, 2019 \n7 clause (101A) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101A) The provisions of section 231A shall not apply to a Pak Rupee account if the deposits in the \naccount are made solely from foreign remittances credited directly into such account.] \n8New clause (101AA) inserted through Finance Act, 2020 dated 30th June, 2020. ","quote_sha256":"6dc154f8806ca7f45d5b19d1f0272f581da0bfa3652a482e77e4bca76910bf09","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5c7c3df70f1a10900fdf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"7B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118404,"character_end":118724,"quote":"5[7B.  Tax on profit on debt.—(1) Subject to this Ordinance, a tax shall be \nimposed, at the rate specified in Division IIIA of Part I of the First Schedule, on \nevery person, other than a company, who receives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n      ","quote_sha256":"85129f88b2810cb48c6a75ee6163f161832d8d698754463b5764dbeb8d60adff","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-7b-118404","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761983,"character_end":1761993,"quote":"section 7B","quote_sha256":"435513ea2f2e0eed5726ba3da26a28db5ff179557e81f7462e11a53567cf6908","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761890,"character_end":1762223,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n692 \n \n1[(103) The provisions of section 7B shall not apply to yield or profit on investment \nin Bahbood Savings Certificate or Pensioner’s Benefit Account, provided that tax \non the said yield or profit on debt is paid at the rates specified  in Division I of Part \nI of t","quote_sha256":"f887e5c544634603ed2dfc0d0739e404b3683cb1051e83b3c4573999d5506b61","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7e5295dec948ec2727f7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"5A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109326,"character_end":109646,"quote":"1[5A.  Tax on undistributed profits.—(1) For tax 2[years 2017 to 2019], a tax shall \nbe imposed at the rate of 3[five] percent of its accounting profit before tax on every \npublic company, other than a scheduled bank or a modaraba, that derives profit \nfor a tax year but does not distribute at least 4[twenty] percent o","quote_sha256":"dbd19984eb19a37053a2869753c5a8236c8aa71556462428becb50bd9fd507e9","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-5a-109326","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762304,"character_end":1762314,"quote":"section 5A","quote_sha256":"e1f951aa273c8e7a6ecb2ec8fda085f22ce010e4cdeccf07e03ba800f885527c","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762134,"character_end":1762544,"quote":"aid yield or profit on debt is paid at the rates specified  in Division I of Part \nI of the First Schedule subject to clause (6) of Part III. \n \n(104)  The provisions of section 5A shall not apply to a company where a restriction \nhas been imposed on distribution of dividend on account of an agreement with the \nGovernment of Pakistan. \n \n2[(104A) The provisions of section 4C shall not apply on capital gain ","quote_sha256":"cabac4dbb86d88cf69b6a6f006dce03e687d41fb224b9dffd7320c9123327c1c","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9bcee86f6511d657f955","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762501,"character_end":1762511,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762331,"character_end":1762741,"quote":"to a company where a restriction \nhas been imposed on distribution of dividend on account of an agreement with the \nGovernment of Pakistan. \n \n2[(104A) The provisions of section 4C shall not apply on capital gain derived from \nthe disposal of one residential immovable property, if the property —  \n \n(a) \nhas been in the personal use of the person for the last fifteen years;  \n \n(b) \nhas been declared by the","quote_sha256":"8b9bbb4ab67021ff9e3b395ed8ff946989a37432315009874388982a81c9c362","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b9a2a34e4060f5a9013e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762780,"character_end":1762791,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762610,"character_end":1763021,"quote":"if the property —  \n \n(a) \nhas been in the personal use of the person for the last fifteen years;  \n \n(b) \nhas been declared by the person in his wealth statement under \nsection 116 for the last fifteen years; and  \n \n(c) \nappears as residence for personal use in tax record of the person.  \n \nProvided that this clause shall apply once in fifteen years.]  \n3[  ]  \n \n4[(105A) The provisions of section 177 and ","quote_sha256":"2014608479e490417c3712e5913ed31f61116ae02cc06a7c94b787e619fb90ba","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-15d03ebe6cdbf0a2a61f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763005,"character_end":1763016,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1762835,"character_end":1763246,"quote":"pears as residence for personal use in tax record of the person.  \n \nProvided that this clause shall apply once in fifteen years.]  \n3[  ]  \n \n4[(105A) The provisions of section 177 and 214C 5[for selection of a person for \naudit shall not apply whose income tax affairs have been selected for audit in any \nof the preceding three tax years]: \n \nProvided that the Commissioner may select a person under section ","quote_sha256":"8531e9d9cbc223ce4af1d82f1be0d987f6aad12456d521643d0cb13f5f78d2c5","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bc20d200a54a20a5b9fe","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763238,"character_end":1763249,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763068,"character_end":1763479,"quote":"ll not apply whose income tax affairs have been selected for audit in any \nof the preceding three tax years]: \n \nProvided that the Commissioner may select a person under section 177 for \naudit with approval of the Board.] \n \n6[  ]  \n \n7[  ] \n                                            \n1Added by the Finance Act, 2018. \n2 Clause (104A) inserted by the Finance Act, 2025. \n3 Clause (105) omitted through Finance","quote_sha256":"c92dc8bcb3b5514f13ff053f9b6cecd55c8771dc8fe6679637e57ef38c05c9ae","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-35339c2d9f3894cf2e65","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763549,"character_end":1763560,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763379,"character_end":1763790,"quote":"t, 2018. \n2 Clause (104A) inserted by the Finance Act, 2025. \n3 Clause (105) omitted through Finance Act, 2019, omitted clause read as follows:  \n(105) The provisions of section 177 and 214C shall not apply to a person \nwhose income tax affairs \nhave been audited in any of the preceding  \nthree tax years: \nProvided that the Commissioner may select a person under section 177 for audit, with approval of the \nB","quote_sha256":"c4451b56189be7f9206939205a86d9582576cc65a3d126090f44d67b2ae86ce4","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ea4c9c97b937a48a98f8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763744,"character_end":1763755,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763574,"character_end":1763985,"quote":"l not apply to a person \nwhose income tax affairs \nhave been audited in any of the preceding  \nthree tax years: \nProvided that the Commissioner may select a person under section 177 for audit, with approval of the \nBoard. \n4New clause (105A) inserted by the Finance Act, 2022. \n5 The expression “shall not apply to a person whose income tax affairs have been audited in any of the \npreceding four tax years” sub","quote_sha256":"29a08294a021941fd91ccc886f4c9167be40a5e4aefee5869f186c742e8a361c","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c7b7a3c2c694c53383bf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1764601,"character_end":1764612,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1764506,"character_end":1764842,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n693 \n \n \n1[(107) The provisions of section 111 relating to unexplained income or assets \nshall not apply in respect of any contribution paid to the Supreme Court of Pakistan \n– Diamer Bhasha & Mohmand Dams – Fund. \n \n(108) The provisions of sections 2[113 and 151] shall not a","quote_sha256":"3c7f5ba5a35445e63b59e2ae7dfd22bdeef23e87a54df4919d7b71e1ce0125e0","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c982d08036df977e1ee8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766691,"character_end":1766702,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766521,"character_end":1766932,"quote":"ncy, Kurram Agency, North Waziristan Agency and South Waziristan Agency, if the payer and the \nrecipient are residents of the aforesaid areas. \nProvided the provision of section 149 shall not apply in respect of persons working in the \naforesaid areas even if the payer resides outside the aforesaid areas.”] \n1 Added by the Finance Supplementary (Amendment) Act, 2018. \n2 The expression “113, 151, 231A, 231AA ","quote_sha256":"1529cfcf038f318c796c68dc63b98b8e59bfa2bae8874e5b123c89a63f04b269","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fc1613ed35cd9c7a81bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767093,"character_end":1767105,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766923,"character_end":1767335,"quote":"A, 231AA and 236P “ substituted by the Finance Act 2021.  \n3 Clause (109) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(109) The provisions of section 236P shall not apply at the time of transfer of any sum to the Supreme  \nCourt of Pakistan - Diamer Bhasha & Mohmand Dams- Fund.]  \n4 New clause (109A) added through Finance Act, 2019. \n5 The figure “2023” substituted by the Finance A","quote_sha256":"5395a4447f7f8a21b7f59b71942126348aeb79186d71e99ab5afca10e0c9078a","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4d1ff72e1be079b44d69","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"48","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":268118,"character_end":268438,"quote":"48. \nSupport payments under an agreement to live apart.—1[Any income \nreceived by a spouse as support payment under an agreement to live apart] shall \nbe exempt from tax under this Ordinance. \n \n49. \nFederal \n2[Government,] \nProvincial \nGovernment, \nand \n3[Local \nGovernment] income.— (1) The income of the Federal Gover","quote_sha256":"d522e8a9b69ebb8c0932849909773b4d261c9698dcb44270469ed1f5b13c6d98","reader_fragment":"p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-48-268118","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767728,"character_end":1767738,"quote":"section 48","quote_sha256":"d6c143f13b59f53e26c53231f54c509e39c7a5317bcaa47dbec903506a7ef5a5","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767558,"character_end":1767968,"quote":"________ \n694 \n \nConstitution with effect from the 1st day of June, 2018 to the 30th day of June, 1[ ] \n2[ ] 3[2026] (both days inclusive).] \n \n4[(111) The provisions of section 48 shall not apply to so much of the income of \nbanking company as defined in the said section subject to reduced rate of tax at 20% \nunder rules 7D, 7E and 7F of the Seventh Schedule for tax years 2020 to 2023.] \n \n5[(111A) The pro","quote_sha256":"d82050a5bd21313c563d170e8c9427a7d24d0c603c57dace7987418608083f47","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a6f8cb2ef365531992b4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767979,"character_end":1767991,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767809,"character_end":1768221,"quote":"d in the said section subject to reduced rate of tax at 20% \nunder rules 7D, 7E and 7F of the Seventh Schedule for tax years 2020 to 2023.] \n \n5[(111A) The provisions of section 100BA and rule 1 of the Tenth Schedule shall not \napply to the extent of payment of dividend to non-resident persons.] \n \n6[(111AB) The provisions of section 100BA and rule 1 of the Tenth Schedule shall not \napply to non-resident indi","quote_sha256":"d3d825f08bef5d758c4746399420017b0adbf17fc53b68c73eb8dca43fafccd0","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9e0f58db62305bce31d0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768137,"character_end":1768149,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767967,"character_end":1768379,"quote":"ovisions of section 100BA and rule 1 of the Tenth Schedule shall not \napply to the extent of payment of dividend to non-resident persons.] \n \n6[(111AB) The provisions of section 100BA and rule 1 of the Tenth Schedule shall not \napply to non-resident individual holding Pakistan Origin Card (POC) or National ID \nCard for Overseas Pakistanis (NICOP) or Computerized National ID Card (CNIC) \nmaintaining a Foreign ","quote_sha256":"35b4068c6362cd8ef5f48e7b423c1eb741948eefbd79da44ab0b94e5b401f9eb","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4f96f3adf21d3c9b6bc3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768607,"character_end":1768619,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768437,"character_end":1768849,"quote":"upee Value Account (NRVA) with authorized banks in Pakistan under the foreign \nexchange regulations issued by the State Bank of Pakistan.] \n \n7[(111AC) The provisions of section 100BA and rule 1 of the Tenth Schedule shall \nnot apply to non-resident individual holding Pakistan Origin Card (POC) or National \nID Card for Overseas Pakistanis (NICOP) in respect of transactions on which tax \nis collectible under s","quote_sha256":"299a9831be739e28ceca2c2c41e117330ad659bd3e7a1c869ebf605ecd21b5c7","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3a624fc1676d5769a43b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768848,"character_end":1768860,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768678,"character_end":1769090,"quote":"resident individual holding Pakistan Origin Card (POC) or National \nID Card for Overseas Pakistanis (NICOP) in respect of transactions on which tax \nis collectible under section 236C and 236K of the Ordinance;] \n \n8[   ] \n9[   ] \n10[    ] \n11[   ] \n                                            \n1 The figure “2023” substituted by the Finance Act, 2023. \n2 The figure “2024” substituted by Finance Act, 2024. \n3 Th","quote_sha256":"a2faea11026e04830d8d457b35b48ec5e552bf2aeac1e3f0e8815fc41a4cba00","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-46c859411cefde263418","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769723,"character_end":1769735,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769553,"character_end":1769965,"quote":" Laws (Second Amendment) 2019 dated \n26th December, 2019.  \n9 Clause (112) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(112) The provision of section 236P shall not apply to special convertible rupee account (SCRA) of \na non-resident company having no permanent establishment in Pakistan.]”  \n10 New clause (112A) inserted through Finance Act, 2020 dated 30th June, 2020.  \n11 Clause ","quote_sha256":"acfb6e7560818df655af7d75e97849c9c71aa0abe0a1ee833dd7e4ec7fe325b9","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ee8500e43c1ae4ce6f95","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770099,"character_end":1770111,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769929,"character_end":1770341,"quote":" dated 30th June, 2020.  \n11 Clause (112A) substituted through Tax Laws (Amendment) Ordinance, 2021. The substituted clause \nread  as follows: \n“(112A) The provisions of section 236P shall not apply to a non-resident rupee account repatriable (NRAR) \nor a foreign currency account maintained with a banking company in Pakistan of a non-resident individual \ninvesting in a debt instrument, whether conventional or","quote_sha256":"d02affc0e2b3575284d05c2f5ebf8ae099a6ab29c3c7da1517b234f6451b796d","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d1b5f29d50c86da88321","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770961,"character_end":1770970,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770791,"character_end":1771200,"quote":" investment bonds through special \nconvertible rupee account (SCRA) maintained with a banking company or financial \ninstitution in Pakistan. \n  \n(114) \nThe provisions of section 2[“clause (ae) of sub-section (a) of section 114”] \nand 181 shall not apply to a non-resident company having no permanent \nestablishment in Pakistan solely by reason of capital gain or profit on debt earned \nfrom investments in deb","quote_sha256":"55dc8fdc439fb1660f13843737a1b0c163a768280f24b82f397b328383934419","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-96d9528eb99600a15ff2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1771006,"character_end":1771017,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1770836,"character_end":1771247,"quote":"e rupee account (SCRA) maintained with a banking company or financial \ninstitution in Pakistan. \n  \n(114) \nThe provisions of section 2[“clause (ae) of sub-section (a) of section 114”] \nand 181 shall not apply to a non-resident company having no permanent \nestablishment in Pakistan solely by reason of capital gain or profit on debt earned \nfrom investments in debt securities and Government securities includin","quote_sha256":"dfaf0187ba15d75f0ef0eb543043158449dd198b00a91f14d2bffc490b8ce569","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-27ee92e20acc4c52e326","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1771483,"character_end":1771494,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1771313,"character_end":1771724,"quote":"nvertible rupee account \nmaintained with a banking company or financial institution in Pakistan. \n \n3[  ] \n \n4[(114A) The provisions of clause (ae) of sub-section (1) of section 114 and section \n181 shall not apply to a non-resident individual holding Pakistan Origin Card (POC) \nor National ID Card for Overseas Pakistanis (NICOP) or Computerized National ID \nCard (CNIC) maintaining a Foreign Currency Value A","quote_sha256":"d2e7795a00915e1418008b74f803100d984c02539058cb8ddc18e890222d9fae","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4bca3bb9b480d0918d22","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1771499,"character_end":1771511,"quote":"section \n181","quote_sha256":"c76cb85448dd56d87435bc4ab640e4f5a087e5161c6beb419f59f71d1587a84f","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1771329,"character_end":1771741,"quote":"account \nmaintained with a banking company or financial institution in Pakistan. \n \n3[  ] \n \n4[(114A) The provisions of clause (ae) of sub-section (1) of section 114 and section \n181 shall not apply to a non-resident individual holding Pakistan Origin Card (POC) \nor National ID Card for Overseas Pakistanis (NICOP) or Computerized National ID \nCard (CNIC) maintaining a Foreign Currency Value Account (FCVA) or ","quote_sha256":"3c28d71530c5cafcf45020fd2c487d49fd78c35c14975f5a4700731a96ead315","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5c81baa273aa96695d5c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772486,"character_end":1772498,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772316,"character_end":1772728,"quote":" or NRVA;  \n                                            \n1 Clause (112A) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(112A) The provisions of section 231A, 231AA and 236P shall not apply to the holders of Foreign Currency \nValue Account (FCVA) or Non-resident Pakistani Rupee Value Account (NRPRVA) in respect of these \naccounts only.] \n \n2 The expression 115(4) substituted through F","quote_sha256":"58d0f507100f45f05cf83d8bc86b496a9768610bbfb8a972b543bfec4d58c223","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-735758564fb6304de58e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1773083,"character_end":1773094,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772913,"character_end":1773324,"quote":"lause was substituted through Tax \nLaws (Amendment) Ordinance, 2021.The substituted clause read  as follows: \n“(114A) The provisions of clause (ae) of sub-section (1) of section 114 and section 181 shall not apply \nto a non-resident individual solely by reason of profit on debt earned from a debt instrument, whether \nconventional or shariah compliant, issued by the Federal Government under the Public Debt Ac","quote_sha256":"ef098a17cfdaf9124a5c10592499091a675afc66a8c486e83973bb5190b08947","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-10c0407bdf298e81bce6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"181","qualifier":null,"resolution":"ambiguous_operative_headings","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1773099,"character_end":1773110,"quote":"section 181","quote_sha256":"f61b36b1acb841361148ede97a50212449aeb6fddc19f3bf1b98bc2c2089eb8d","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772929,"character_end":1773340,"quote":"tuted through Tax \nLaws (Amendment) Ordinance, 2021.The substituted clause read  as follows: \n“(114A) The provisions of clause (ae) of sub-section (1) of section 114 and section 181 shall not apply \nto a non-resident individual solely by reason of profit on debt earned from a debt instrument, whether \nconventional or shariah compliant, issued by the Federal Government under the Public Debt Act, 1944 \nand pur","quote_sha256":"26f9ffb0ee1f50a94806901ca4f03f39869c1c2349aa39aac8583e1cb36c07ef","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-87a84f9419651cb6c4b6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774028,"character_end":1774039,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1773858,"character_end":1774269,"quote":"\n  \n(e) dividend income from securities traded on Pakistan Stock Exchange \nand mutual funds that are acquired from proceeds of FCVA or NRVA.] \n \n(115) \nThe provisions of section 153 shall not apply to traders being individuals \nhaving turnover upto one hundred million Rupees as a prescribed person. \n \n \nExplanation.- Trader in this clause shall have the meaning as provided in \nclause (28D) of Part II of the ","quote_sha256":"76f2aed1df960157c8f7ff7fdcc29e3e96281013b30282d9c3050e40ec8898d8","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-bf6e82a0e3f6b42172aa","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774318,"character_end":1774329,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774148,"character_end":1774559,"quote":"d person. \n \n \nExplanation.- Trader in this clause shall have the meaning as provided in \nclause (28D) of Part II of the Second Schedule.]   \n \n1[(116) The provisions of section 151 2[  ] and 236P shall not apply to The Prime \nMinister’s COVID-19 Pandemic Relief Fund-2020. \n \n3[   ] \n \n4[(118) The provisions of withholding taxes contained in the Income Tax \nOrdinance, 2001 (XLIX of 2001) shall not apply to I","quote_sha256":"bf7ad6baa0b4b9eb36f58330231744959904020d5f827e8dea4f4227e49e8909","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fa65b3da35cade86dae9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":"(1)","resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774666,"character_end":1774680,"quote":"section 153(1)","quote_sha256":"87ee1b9d7779831b865f7e4b757d967e5a1c783d31f10155f75a6a3a2acc3ffd","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774496,"character_end":1774910,"quote":"Income Tax \nOrdinance, 2001 (XLIX of 2001) shall not apply to Islamic Naya Pakistan \nCertificates Company Limited (INPCCL) as a recipient.  \n  \n (119)  The provisions of section 153(1)(a) shall with effect from the first day of \nJuly, 2020 not apply to distributors, dealers, wholesalers and retailers of locally \nmanufactured mobile phone devices as withholding agent.] \n \n5[(120)  The provisions of Divisions II ","quote_sha256":"6e3f95beb56a732882ee5dc7cff8c22ad9e2ea2ef2cbe4be2f22e4b138c31092","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b3793c1965d19efe605b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775609,"character_end":1775621,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775439,"character_end":1775851,"quote":" 231A, 231AA and 236P“ omitted by the Finance Act 2021.  \n3 Clause (117) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(117)  The provisions of section 236P shall not apply at  the time of transfer of any sum to The \nPrime Minister’s   COVID-19   Pandemic   Relief   Fund- 2020.]” \n4 Clauses (118) and (119) added by the Finance Act, 2021. Earlier these clauses were inserted through \nT","quote_sha256":"a4edeb9309c135c135f3a600347df444c588b9f2ba6962a1d857dc8581e73a9a","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-506869a6bd7465c6c586","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776038,"character_end":1776049,"quote":"section 151","quote_sha256":"b3ee66bffae571c33c8f5c85dfb9408bcf6e2b237434efb156699441690dd548","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775943,"character_end":1776279,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n697 \n \n1[(121)   The provisions of section 151 shall not apply to the Prime Minister's Relief \nFund for Flood, Earthquake and other calamities with effect on and from the 5th \nAugust, 2022.  \n \n(122)  The provisions of section 236 shall not apply on the amount donated through","quote_sha256":"82e94e51efb47f920ea656500bb4d9b2ffa960235b7edb25f0a107a00c07192d","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-fb28242934c0ad3b86b5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776222,"character_end":1776233,"quote":"section 236","quote_sha256":"423aa1e2e34a0cbef8f626b7fb7cbd3e57bcd0428d9727a5b34f1b177b366f7a","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776052,"character_end":1776463,"quote":"all not apply to the Prime Minister's Relief \nFund for Flood, Earthquake and other calamities with effect on and from the 5th \nAugust, 2022.  \n \n(122)  The provisions of section 236 shall not apply on the amount donated through \nSMS to the Prime Minister's Relief Fund for Flood, Earthquake and other calamities \nwith effect on and from the 5th day of August, 2022.  \n \n(123)  The provisions of section 148 shal","quote_sha256":"bef5c67595bc2a6f6f370a2ead7ab62795961fbae66ce904d0e70d485cf2c3e7","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a280cfcb6096ab7c56ad","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776447,"character_end":1776458,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776277,"character_end":1776688,"quote":"gh \nSMS to the Prime Minister's Relief Fund for Flood, Earthquake and other calamities \nwith effect on and from the 5th day of August, 2022.  \n \n(123)  The provisions of section 148 shall for a period of 2[three months from the \n1st day of December, 2022] not apply to goods required and imported for relief \noperation for flood affectees, duly certified by the National Disaster Management \nAuthority or the Pr","quote_sha256":"8902fc6787e27484d58ca74a932f24eadbac5583f37f439517c0059a0d551d77","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9e1674980acd7be48e02","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"148","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":770374,"character_end":770390,"quote":"148.  Imports.— ","quote_sha256":"8b6f57359092c1077c214b674789fd7f0e166129bb3b777e5f5d18c066e822ae","reader_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-769600-771200-a822d7172ed78954","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-769600-771200-a822d7172ed78954","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776756,"character_end":1776767,"quote":"section 148","quote_sha256":"6ca88697d5f75454b1f97ae0291c549fc2b43cd15533d523f0660ab7bf7d742a","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776586,"character_end":1776997,"quote":"operation for flood affectees, duly certified by the National Disaster Management \nAuthority or the Provincial Disaster Management Authority.  \n \n(124) The provisions of section 148 shall not apply to tomato (PCT heading \n0702.0000) and onion (PCT heading 0703.1000) imported till the 31st day of \nDecember, 2022.] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Clauses (121), (","quote_sha256":"23efdc706670a173470d0d01700f43a79efca6d2d796750e5696cc0193f75b95","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f2c87f8acf5c7f990687","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777426,"character_end":1777436,"quote":"Section 22","quote_sha256":"9263bd785df4321ad66063042caefa1483af5f35382400a72970da92cb905a6a","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777309,"character_end":1777666,"quote":"\f\nThird Schedule – Part I_______ __________________________ \n \n700 \nTHE THIRD SCHEDULE \n1[PART-I \nDEPRECIATION \n(See Section 22) \n \nDepreciation rates specified for the purposes of section 22 shall be, — \n                                            \n1 Substituted by the Finance Act, 2005. The substituted Part I read as follows: \nPART I \nDEPRECIATION \n(See","quote_sha256":"90086c67c998d363b0ed5b9a6e5507726ebe920d580438493d25b8c990ef7371","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0ebe9dcd2ca5005323b1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777490,"character_end":1777500,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777320,"character_end":1777730,"quote":"edule – Part I_______ __________________________ \n \n700 \nTHE THIRD SCHEDULE \n1[PART-I \nDEPRECIATION \n(See Section 22) \n \nDepreciation rates specified for the purposes of section 22 shall be, — \n                                            \n1 Substituted by the Finance Act, 2005. The substituted Part I read as follows: \nPART I \nDEPRECIATION \n(See Section 22) \n \n \nDepreciation rates specified for the purposes ","quote_sha256":"4bc9c368ad0000988012f956aeb59604697f0b7d016191d159debd6af7ca78ee","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-5193c97f78b791a425bd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777667,"character_end":1777677,"quote":"Section 22","quote_sha256":"9263bd785df4321ad66063042caefa1483af5f35382400a72970da92cb905a6a","reader_fragment":"p-r-2b2ba404-1777600-1779200-d7ae898764ade308","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1777600-1779200-d7ae898764ade308","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777497,"character_end":1777907,"quote":" 22 shall be, — \n                                            \n1 Substituted by the Finance Act, 2005. The substituted Part I read as follows: \nPART I \nDEPRECIATION \n(See Section 22) \n \n \nDepreciation rates specified for the purposes of section 22 shall be – \n \nClass \nof \nasset. \nDescription. \nRate per cent \nof the written \ndown value. \n \nBUILDINGS \n \nI \nBuilding (not otherwise specified). \n5  \n(General rate","quote_sha256":"578c145adc185a60efe8d3c2da2203d2a6321ce4459ed0924df5345e3aebd0d0","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2747c0efad47af534503","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777733,"character_end":1777743,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1777600-1779200-d7ae898764ade308","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1777600-1779200-d7ae898764ade308","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777563,"character_end":1777973,"quote":"bstituted by the Finance Act, 2005. The substituted Part I read as follows: \nPART I \nDEPRECIATION \n(See Section 22) \n \n \nDepreciation rates specified for the purposes of section 22 shall be – \n \nClass \nof \nasset. \nDescription. \nRate per cent \nof the written \ndown value. \n \nBUILDINGS \n \nI \nBuilding (not otherwise specified). \n5  \n(General rate) \nII \nFactory, workshop, cinema, hotel, hospital. \n10 \nIII \nResid","quote_sha256":"9601f03cad0805d54b724dbc2b06ced394d60818f0aa9ab046976d7086fe6fe8","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0d65e4f9e788f32dc27b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780568,"character_end":1780578,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780398,"character_end":1780808,"quote":"_____________________ \n \n702 \nPART II \nINITIAL ALLOWANCE 1[AND FIRST YEAR ALLOWANCE] \n2[(3[See Sections 23, 4[   ] and 23B])] \n \n(1) \nThe rate of initial allowance under section 23 shall be 5[25]% 6[for plant and \nmachinery 7[  ] ]. \n \n8[(2)  The rate of First Year Allowance under 9[   ] 10[section 23B] shall be 90%. \n \n \nPART III \nPRE-COMMENCEMENT EXPENDITURE \n(See Section 25) \n \n \nThe rate of amortisation","quote_sha256":"e777dfeab241fa1381028dbf75a96cb8fd4ec280a5145aa8def109239b9fb2d0","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d4f7e6ee5990acef7cc4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":203642,"character_end":203962,"quote":"1[23B. Accelerated depreciation to alternate energy projects.— (1) Any plant, \nmachinery and equipments installed for generation of alternate energy by an \nindustrial undertaking set up anywhere in Pakistan and owned and managed by a \ncompany shall be allowed first year allowance in lieu of initial allowance under \nsec","quote_sha256":"048b08bbd530e2db246bb3946b542456b534d64af3577b64ba7b59ed5fae6cc9","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23b-203642","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780690,"character_end":1780701,"quote":"section 23B","quote_sha256":"01a0680697b0e64295451762c53544ce46b3fb4157bd0dfb7941875202f9e1f5","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780520,"character_end":1780931,"quote":"])] \n \n(1) \nThe rate of initial allowance under section 23 shall be 5[25]% 6[for plant and \nmachinery 7[  ] ]. \n \n8[(2)  The rate of First Year Allowance under 9[   ] 10[section 23B] shall be 90%. \n \n \nPART III \nPRE-COMMENCEMENT EXPENDITURE \n(See Section 25) \n \n \nThe rate of amortisation of pre-commencement expenditure under section \n25 shall be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                               ","quote_sha256":"37ae20638e47e7c0323b94b21a5927f9475bc9dc3345a6cffbd70aafb68372b4","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2dee09a309095b404136","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":209275,"character_end":209595,"quote":"25. \nPre-commencement expenditure.—(1)  A person shall be allowed a \ndeduction for any pre-commencement expenditure in accordance with this section.  \n \n \n(2) \nPre-commencement expenditure shall be amortized on a straight-line \nbasis at the rate specified in Part III of the Third Schedule. \n \n \n(3) \nThe total deduction","quote_sha256":"8bfa8678d8a3f6208c0fc62ea7cd5f410eb85ba8b91d584787759e8c8268698a","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-25-209275","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780767,"character_end":1780777,"quote":"Section 25","quote_sha256":"3dbcfb50c8cd632181da4ff79e8a2edc77f925b428238f7dadfc6ee5789c7925","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780597,"character_end":1781007,"quote":"for plant and \nmachinery 7[  ] ]. \n \n8[(2)  The rate of First Year Allowance under 9[   ] 10[section 23B] shall be 90%. \n \n \nPART III \nPRE-COMMENCEMENT EXPENDITURE \n(See Section 25) \n \n \nThe rate of amortisation of pre-commencement expenditure under section \n25 shall be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2008. \n2The word and figure “sectio","quote_sha256":"08387f5091a25e08af18f879bd75f29601cb3d2ebdfc7ce771786f0ed2fe9990","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-63d5c41d2716fb4ed9e7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"25","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":209275,"character_end":209595,"quote":"25. \nPre-commencement expenditure.—(1)  A person shall be allowed a \ndeduction for any pre-commencement expenditure in accordance with this section.  \n \n \n(2) \nPre-commencement expenditure shall be amortized on a straight-line \nbasis at the rate specified in Part III of the Third Schedule. \n \n \n(3) \nThe total deduction","quote_sha256":"8bfa8678d8a3f6208c0fc62ea7cd5f410eb85ba8b91d584787759e8c8268698a","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-25-209275","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780847,"character_end":1780858,"quote":"section \n25","quote_sha256":"cc3bdd064620c2ee888d184f7e5ac447851838d98d73e5dbb766c2ef5a543ee4","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780677,"character_end":1781088,"quote":"er 9[   ] 10[section 23B] shall be 90%. \n \n \nPART III \nPRE-COMMENCEMENT EXPENDITURE \n(See Section 25) \n \n \nThe rate of amortisation of pre-commencement expenditure under section \n25 shall be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2008. \n2The word and figure “section 23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See","quote_sha256":"847eed8590649c9932dbd68440083ac000fdc4a33af333bc5cea231ce44dd210","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8bf9716bc1197e08ae86","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781001,"character_end":1781011,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780831,"character_end":1781241,"quote":"penditure under section \n25 shall be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2008. \n2The word and figure “section 23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See Sections 23 and 23A” substituted by the Finance Act, 2009. \n4 The expression “23A” by the Finance Act, 2021. Earlier this amendment was made through Tax","quote_sha256":"80a3ba89bd9dac2526bc2d1f30cd3c219f2c8101264b3128c976f36a464019b4","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8954270268ea2f01cb54","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781556,"character_end":1781567,"quote":"section 23A","quote_sha256":"7a84b7a9c0a08b71030c78e41adf08645789794ed93aa92110462486b05b17ac","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781386,"character_end":1781724,"quote":"t, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n10Inserted by the Finance Act, 2009. ","quote_sha256":"770df32e61e2ced5bec2b9238314b4775eb53521b59da5778989055b73bae7ef","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f9018673a977918a2bb6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428440,"character_end":428641,"quote":"99. \nSpecial provisions relating to insurance business. — The profits and \ngains of any insurance business shall be computed in accordance with the rules in \nthe Fourth Schedule. \n \n1[   ] \n \n2[  ] \n \n","quote_sha256":"0a0b5c91a4dae650ab51b09d1d8f0371df7ad6edb3d81fd2ec434f4ffce25c6b","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99-428440","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781818,"character_end":1781828,"quote":"Section 99","quote_sha256":"822355d0b58ede2c92b71694417ac0bfe3f5f77ec73f08bcc25cb81914039789","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781726,"character_end":1782058,"quote":"\f\nFourth Schedule ____________ __________________________ \n \n703 \nTHE FOURTH SCHEDULE \n(See Section 99) \n \nRULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF \nINSURANCE BUSINESS \n \nProfits on Life Insurance to be Computed Separately \n \n1. \nThe profits and gains of a taxpayer carrying on life insurance business \nchargeable under","quote_sha256":"891f0cafcb538761ae56631a03d839e032de732a2dbeddbc3e7410fac768e61e","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d007f6f14a2e940418f5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791384,"character_end":1791393,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791214,"character_end":1791623,"quote":" as defined in the Companies Ordinance, 1984 \n(XLVII of 1984), listed on any stock exchange in Pakistan or shares of a public company (as defined \nin sub-section (47) of section 2) and the Pakistan Telecommunications Corporation vouchers issued \nby the Government of Pakistan, derived up to tax year ending on the thirtieth day of June, 2010.” \n2Added by the Finance Act, 2010. \n3 Rule 6B substituted by the F","quote_sha256":"4b76ed5d11be6116719356805843551b6e4f2204c9b6d8dc46feced44001394d","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-81cd1f3f8d3d592c26cb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792606,"character_end":1792616,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792516,"character_end":1792846,"quote":"\f\nFourth Schedule_____________ __________________________ \n705 \n \n1[6D. The provisions of section 4B shall apply to the taxpayers under this schedule \nand taxed at the rates specified in Division IIA of Part I of the First Schedule.”] \n \n2[6DA. The provisions of section 4C shall apply to the taxpayers under this \nSchedule and sh","quote_sha256":"fb0594aefd00a7147313e090e245896f575d03bbee0b08890bf2fb20bbc176d7","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-48dc29cc2fb14531142e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792779,"character_end":1792789,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792609,"character_end":1793019,"quote":"tion 4B shall apply to the taxpayers under this schedule \nand taxed at the rates specified in Division IIA of Part I of the First Schedule.”] \n \n2[6DA. The provisions of section 4C shall apply to the taxpayers under this \nSchedule and shall be taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 2022 onwards.]  \n \n3[(6DB) The provisions of section 99D shall apply to th","quote_sha256":"48ff9952cd7963f4d348e61ac9e8b04e5ae86f280eb557246bc30114abc98938","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fb51f4fcaeb07e734e7f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436262,"character_end":436582,"quote":"6[99D. Additional tax on certain income, profits and gains.– (1) \nNotwithstanding anything contained in this Ordinance or any other law for the time \nbeing in force, for any of the last three tax years preceding the tax year 2023 and \nonwards, in addition to any tax charged or chargeable, paid or payable under any \nof ","quote_sha256":"c14fc24ffbfae87ab0d6e48919c76eb49c8212b2576131db0b7784f6154437a1","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99d-436262","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792990,"character_end":1793001,"quote":"section 99D","quote_sha256":"e7dc4d6c0f6f2b6f9bf4a540eedb2edf2ccf1dcf5adc6ad39bd63419b6d3de64","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792820,"character_end":1793231,"quote":"nder this \nSchedule and shall be taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 2022 onwards.]  \n \n3[(6DB) The provisions of section 99D shall apply to the taxpayers under this \nSchedule.] \n \n4[6E. Notwithstanding anything contained in this Schedule, the Commissioner shall \nbe authorized to examine and amend the amount of income as disclosed in the \nfinancial stat","quote_sha256":"c4aced88e81c0cecfcd3825bb2082b725924a0dfdae5f8a93b2b00bce1299ce6","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-33b68a0fe2f7596392ac","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":438648,"character_end":438968,"quote":"100. Special provisions relating to the production of oil and natural gas, and \nexploration and extraction of other mineral deposits.—(1) Subject to sub-\nsection (2), the profits and gains from — \n \n(a) \nthe exploration and production of petroleum including natural \ngas and from refineries set up at the Dhodak and Bobi","quote_sha256":"2bb8dd9a59a514edb0ce5118da4257c6e48de053f35533ee02f0d77a48e00804","reader_fragment":"p-r-2b2ba404-438400-440000-ec3d249fdb1bb330","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-438400-440000-ec3d249fdb1bb330","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100-438648","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794946,"character_end":1794957,"quote":"Section 100","quote_sha256":"c616061b369219fd42ec1047a9a676dbdfff620276e1ffa853f90143be94faf7","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794852,"character_end":1795187,"quote":"\f\nFifth Schedule – Part I________ __________________________ \n \n708 \nTHE FIFTH SCHEDULE \n(See Section 100) \n \nPART I \n \nRULES FOR THE COMPUTATION OF THE PROFITS AND GAINS FROM THE \nEXPLORATION AND PRODUCTION OF PETROLEUM \n \nExploration and Production of Petroleum a Separate Business \n \n1. \nWhere any person carries on, or is treated a","quote_sha256":"f5b673da2364bc6750534da6578fb61dd600ac1847f77b90e06f169853cf02a9","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0e4c53e5f49ea8ff832f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799339,"character_end":1799350,"quote":"section \n22","quote_sha256":"b62b3d8525d13222bfae20720ac0e4f90883e1566a1a1ac1dc26ee17fbb4f84b","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799169,"character_end":1799580,"quote":"\nallowed as a deduction, provided that – \n \n(a) \nno deduction shall be allowed in respect of such expenditure \nincurred in the acquisition of depreciable assets to which section \n22 applies or in the acquisition of an intangible to which section \n24 applies; \n \n(b) \n3[deductions under sections 22, 23 and 24 shall be admissible] \nin respect of assets referred to in clause (a); \n \n(c) \na depreciation deduction","quote_sha256":"a76dd834ba2457d9c500189235a625bc95b9cfff396f87ee73e996748beb5e62","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d10b070e3ca15540c61e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"24","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":204234,"character_end":204554,"quote":"24. \nIntangibles.—(1) A person shall be allowed an amortisation deduction in \naccordance with this section in a tax year for the cost of the person’s intangibles– \n(a) \nthat are wholly or partly used by the person in the tax year in \nderiving income from business chargeable to tax; and \n(b) \nthat have a normal useful l","quote_sha256":"b7de7d356971d67d99adcd72974ca0c801ffee56455aa3056f48b65fd02cc98d","reader_fragment":"p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-203200-204800-694a1a9e1d323cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-24-204234","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799407,"character_end":1799418,"quote":"section \n24","quote_sha256":"fa45561c6874cc61ce6137b1c9327df4763136855034eb2011629a3168af5f1a","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799237,"character_end":1799648,"quote":"be allowed in respect of such expenditure \nincurred in the acquisition of depreciable assets to which section \n22 applies or in the acquisition of an intangible to which section \n24 applies; \n \n(b) \n3[deductions under sections 22, 23 and 24 shall be admissible] \nin respect of assets referred to in clause (a); \n \n(c) \na depreciation deduction shall also be allowed under section 22 \nin respect of such expendit","quote_sha256":"1b2096a99d19c288601f0b07ca9292a1805fb951ea3d47917fd1c466f25767c3","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-323fdb767b1cccedfc66","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799609,"character_end":1799619,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799439,"character_end":1799849,"quote":"eductions under sections 22, 23 and 24 shall be admissible] \nin respect of assets referred to in clause (a); \n \n(c) \na depreciation deduction shall also be allowed under section 22 \nin respect of such expenditure incurred on the acquisition of the \nphysical assets acquired before the commencement of \ncommercial production and were being used by such \nundertaking on and after that date, as if such assets had","quote_sha256":"eeaee7306d4f3a442f50be80408822173cf80434e07e324b4deae1c6a0e31eb3","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-275c292d670fa481f0d8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"57","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281079,"character_end":281118,"quote":"57.  Carry forward of business losses.—","quote_sha256":"192e69d29b54aaf40a0a98d3f8631eeed59f06ccdf4f103967ef49182151f1cd","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800724,"character_end":1800734,"quote":"section 57","quote_sha256":"546f654510109a8b6b2013007a5bf5a4e21f612536c938694bfc923bc2b0edae","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800554,"character_end":1800964,"quote":"leum \nproduced in Pakistan, such excess shall be set off against other income (not being \ndividends) and carried forward in the manner and subject to the limitations in \nsection 57, so however that no portion of such excess shall be carried forward for \nmore than six years. \n \n \n(7) \nThe limitation of six years specified in 1[sub-rule] (6) shall not apply to \ndepreciation allowed to a person carrying on the","quote_sha256":"5b68701b211b76a7c85d5e523d2d986c3651989ff4c90caf239607e31e8e86a3","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-edcaf6cbdf8cb02d0f10","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1801150,"character_end":1801160,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800980,"character_end":1801390,"quote":"shore petroleum \nexploration and production, in respect of any machinery, plant or other equipment \nused in such exploration or production. \n \n \n(8) \nFor the purposes of section 22, where any asset used by a person in \nthe exploration and production of petroleum is exported or transferred out of \nPakistan, the person shall be treated as having made a disposal of the asset for a \nconsideration received equal","quote_sha256":"409b65efbe7565b0755815177416b646245fe83327323fc720c6ea505a51badf","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-09ea59c758f08f114f12","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"23","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":199710,"character_end":200030,"quote":"23. \nInitial allowance.—(1)  A person who places an eligible depreciable asset \ninto service in Pakistan for the first time in a tax year shall be allowed a deduction \n(hereinafter referred to as an “initial allowance”) computed in accordance with sub-\nsection (2), provided the asset is 3[used by the person for the pur","quote_sha256":"2fe2d4ac96e8305868e6b02ed6f93d6e172a10c5a93cf0124bda392f88899bba","reader_fragment":"p-r-2b2ba404-198400-200000-034603d31db0bdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-198400-200000-034603d31db0bdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-23-199710","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1801528,"character_end":1801538,"quote":"section 23","quote_sha256":"e153483443256c8ed6b03747ddd5670e262f1daaa89594d4819b9a17ee8b0b61","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1801358,"character_end":1801768,"quote":" a \nconsideration received equal to the cost of the asset as reduced by any \ndepreciation deductions allowed under this Ordinance (other than an initial \nallowance under section 23). \n \nDepletion Allowance \n \n3. \nIn determining the income of such undertaking for any year ending after the \ndate on which commercial production has commenced, an allowance for depletion \nshall be made equal to fifteen per cent o","quote_sha256":"ea75e4a708aea9b7ceb79f1551e032c255fbb45932b10ae3a39c80f73c4b68c0","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-aadcd1ec8940c99665a5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806283,"character_end":1806293,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806113,"character_end":1806523,"quote":"the Tax Year 2010 over the period of ten years or the \nremaining life of the development and production or mining lease, whichever is \nless.] \n \n1[4AA. The provisions of section 4B shall apply to the tax payers under this Part \nand taxed at the rates specified in Division IIA of Part I of the First Schedule.] \n \n2[4AB. The provisions of section 4C shall apply to the taxpayers under this \nschedule and shall ","quote_sha256":"553731a7b2ab62d0c1e5a1006af2761f658778ac0a2ce3508e04b69cb11df4f4","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e035e04aa467e43a77f4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806452,"character_end":1806462,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806282,"character_end":1806692,"quote":" section 4B shall apply to the tax payers under this Part \nand taxed at the rates specified in Division IIA of Part I of the First Schedule.] \n \n2[4AB. The provisions of section 4C shall apply to the taxpayers under this \nschedule and shall be  taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 2022 onwards.] \n \n3[(4AC) The provisions of section 99D shall apply to th","quote_sha256":"eb6eb4ef2c9333f07ac12a153d301a696dcb6ba63ab93801438c958c541e8ac8","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7d07af88eab7a0243281","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436262,"character_end":436582,"quote":"6[99D. Additional tax on certain income, profits and gains.– (1) \nNotwithstanding anything contained in this Ordinance or any other law for the time \nbeing in force, for any of the last three tax years preceding the tax year 2023 and \nonwards, in addition to any tax charged or chargeable, paid or payable under any \nof ","quote_sha256":"c14fc24ffbfae87ab0d6e48919c76eb49c8212b2576131db0b7784f6154437a1","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99d-436262","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806663,"character_end":1806674,"quote":"section 99D","quote_sha256":"e7dc4d6c0f6f2b6f9bf4a540eedb2edf2ccf1dcf5adc6ad39bd63419b6d3de64","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1806493,"character_end":1806904,"quote":"nder this \nschedule and shall be  taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 2022 onwards.] \n \n3[(4AC) The provisions of section 99D shall apply to the taxpayers under this \nSchedule.] \n \nProvision Relating to Rules \n \n5. \nThe 4[Board]may make rules for the purposes of any matter connected with, \nor incidental to the operation of this Part. \n \nDefinitions \n \n6","quote_sha256":"303582387a18e50afa1b8f7a3cded9f18600bb7954adce0625d808f449466974","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a7af07d9b16bdf98dc58","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811379,"character_end":1811389,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811209,"character_end":1811619,"quote":"uction from the profits and gains of the tax year in which they are used for the \nfirst time in an amount equal to the original cost of such asset and the provisions \nof section 22 shall apply accordingly. \n \n2[2A. The provisions of section 4B shall apply to the taxpayers under this Part and \ntaxed at the rates specified in Division IIA of Part I of the First Schedule.] \n                                    ","quote_sha256":"63d485747e9354941793db1a6761ba031107e73d1e79a1609cae68dece60cd23","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-3553464398f2b5588059","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811442,"character_end":1811452,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811272,"character_end":1811682,"quote":" are used for the \nfirst time in an amount equal to the original cost of such asset and the provisions \nof section 22 shall apply accordingly. \n \n2[2A. The provisions of section 4B shall apply to the taxpayers under this Part and \ntaxed at the rates specified in Division IIA of Part I of the First Schedule.] \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by th","quote_sha256":"4e4a71a60b277ec2f263dfed1251b874a5e624c4f8666c3a68b7a17b0a49bcbe","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-77b85bee5f1aadf8230d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1812726,"character_end":1812737,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1812556,"character_end":1812967,"quote":"he Commissioner may, notwithstanding anything contained \nin the Ordinance, recompute the taxable income of the taxpayer for the relevant \ntax years and the provisions of section 122 shall apply, so far as may be, thereto, \nthe period of five years specified in the section being reckoned from the end of the \ntax year 1[  ] in which the amount was so utilised. \n \n2[   ] \n \nProvisions Relating to Rules \n \n5. \nT","quote_sha256":"60d7aaf102122699041bd964ad19d09ffcff69f2992c452887e5affb9bd4b241","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-816e6f89298e4612546f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897655,"character_end":1897726,"quote":"1. Manner and basis of computation of capital gains and tax thereon.—  ","quote_sha256":"a6803064479629e1172ef650115413aac83d0b5381a97ec3e9889a543271e86e","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1830540,"character_end":1830549,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-r-2b2ba404-1830400-1832000-f8fb51f01a517bc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1830400-1832000-f8fb51f01a517bc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1830414,"character_end":1830779,"quote":"\f\nSixth Schedule – Part I________ __________________________ \n721 \n \nbe an expenditure by the employer, within the meaning of section 1[20], incurred \nin the 2[tax] year in which the accumulated balance due to the employee is paid. \n \n10. \nParticulars to be furnished in respect of recognised provident \nfunds.— The trustees of a recognised provident fund and any e","quote_sha256":"236f5c8160fce87222c6a6a84ee4d9a5d1ff82a65b094969b05127168062cf3f","reader_fragment":"p-r-2b2ba404-1830400-1832000-f8fb51f01a517bc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1830400-1832000-f8fb51f01a517bc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a623a8d56b65de77abae","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1840267,"character_end":1840278,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1840097,"character_end":1840508,"quote":"ment within such time and in such manner as may be prescribed. \n \n6. \nDeduction from pay of and contributions on behalf of employees to be \nincluded in a statement under section 165. — Where an employer deducts from \nthe emoluments paid to an employee or pays on his behalf any contributions of \nthat employee to an approved superannuation fund, he shall include all such \ndeductions or payments in a statement ","quote_sha256":"d76b0741d5ea5b1ef799dccde141541c1cfdc38376a22be74f58192066129ab5","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c76916b7b981e3967eb7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1840547,"character_end":1840558,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1840377,"character_end":1840788,"quote":"ntributions of \nthat employee to an approved superannuation fund, he shall include all such \ndeductions or payments in a statement which he is required to furnish under \nsection 165. \n \n7. \nLiability of trustees on cessation of approval. — If a fund, or a part of a \nfund, for any reason ceases to be an approved superannuation fund, the trustees \nof the fund shall nevertheless remain liable to tax on any sum ","quote_sha256":"9da484feab473fe2a1def3f5f92c4bf9726c95330429cdeab398df09e21c9cad","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9b12b4e80f624ac9f2d3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440016,"character_end":440336,"quote":"4[100A. Special provisions relating to banking business.—(1) Subject to sub-\nsection (2), the income, profits and gains of any banking company as defined in \nclause (7) of section 2 and tax payable thereon shall be computed in accordance \nwith the rules in the Seventh Schedule. \n \n \n(2) \nSub-section (1) shall apply to ","quote_sha256":"b85ce67d02732298529eeef03dc7cffe0918631496c4ad7e2bb4d5d1eb831534","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100a-440016","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852454,"character_end":1852466,"quote":"section 100A","quote_sha256":"dbb4853b1a734d3c0f41cc001016280541a2815a0226a53fd7f7a625e1d0567d","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852358,"character_end":1852696,"quote":"\f\nSeventh Schedule ___________ __________________________ \n \n733 \n1[THE SEVENTH SCHEDULE] \n(See section 100A) \n \nRULES FOR THE COMPUTATION OF THE PROFITS AND GAINS OF A \nBANKING COMPANY AND TAX PAYABLE THEREON \n                                            \n \n1 The Seventh Schedule substituted by the Finance Act, 2007. The substituted “Th","quote_sha256":"930bced610b4b189f511a1f4fe7db03c0b77da4512543588d111d6cf1147e135","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-148d642cd10e47dd805e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"21","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":177618,"character_end":177938,"quote":"21. \nDeductions not allowed.— Except as otherwise provided in this \nOrdinance, no deduction shall be allowed in computing the income of a person \nunder the head “Income from Business” for — \n \n(a) \nany cess, rate or tax paid or payable by the person in Pakistan or a \nforeign country that is levied on the profits or gai","quote_sha256":"1aa1d28d4af73856e3d39666af3d9275390a23f60da2750d5782b4ef7b78f81b","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-21-177618","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1858571,"character_end":1858581,"quote":"Section 21","quote_sha256":"c15ffc48c9500c5f129b2e71fdf0e073839568f99dc0786a9546617c4b03bbf6","reader_fragment":"p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1858401,"character_end":1858811,"quote":"tion in the tax year in which such termination occurs, \n \nafter setting off any proceeds received from the disposal or \n \ntransfer of such leasehold improvements.] \n(b) \nSection 21, sub-section (8) of section 22 and Part III of Chapter IV \nshall, mutatis mutandis, for computation of a banking company \napply. \n \n3[(ba) \nNotwithstanding anything contained in any applicable financial \nreporting standard, inclu","quote_sha256":"b537bcb6a484ca9744b3390e4458b434d5898120ff53d0804c03d1c0749ae41f","reader_fragment":"p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-6258f7276b9058fcd8eb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"22","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188704,"character_end":189024,"quote":"22. \nDepreciation.— (1)  Subject to this section, a person shall be allowed a \ndeduction for the depreciation of the person’s depreciable assets used in the \nperson’s business in the tax year 3[: \n \nProvided that the depreciation expense shall not be allowed for the \namount paid for addition of capital assets to a sell","quote_sha256":"85038a7b08fc3d9866466701b084a65cb8414359ded9035069e7ee19121a97a0","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-22-188704","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1858602,"character_end":1858612,"quote":"section 22","quote_sha256":"64361aeef735706d4e12913c622b970494179edeff53a9b55f8c2a7c52f379d9","reader_fragment":"p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1858432,"character_end":1858842,"quote":"uch termination occurs, \n \nafter setting off any proceeds received from the disposal or \n \ntransfer of such leasehold improvements.] \n(b) \nSection 21, sub-section (8) of section 22 and Part III of Chapter IV \nshall, mutatis mutandis, for computation of a banking company \napply. \n \n3[(ba) \nNotwithstanding anything contained in any applicable financial \nreporting standard, including International Financial Re","quote_sha256":"f8974fd4c2395c943352d665599010dcc1a4cff574bd564ad458928604b92bf0","reader_fragment":"p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1857600-1859200-764b780a34fcbfe0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c730f315146b35ce148a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872228,"character_end":1872239,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872058,"character_end":1872469,"quote":"s clarified that nothing \ncontained in this Schedule shall be so construed as to restrict power \nof Commissioner, while conducting audit of the income tax affairs \nunder section 177, to call for record or such other information and \ndocuments as he may deem appropriate in order to examine accounts \nand records to conduct enquiry into expenditure, income, assets and \nliabilities of a banking company and all p","quote_sha256":"ff7c2191ad752fa1fc8b680e4d2416fc2bce7c3f0f86a565f30c40e6289922b1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-49a7e6c06ab984a8ea2e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"105","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":496949,"character_end":497269,"quote":"105.  Taxation of a permanent establishment in Pakistan of a non-resident \nperson.— (1)  The following principles shall apply in determining the income of a \npermanent establishment in Pakistan of a non-resident person chargeable to tax \nunder the head “Income from Business”, namely: — \n \n(a) \nThe profit of the permane","quote_sha256":"40d3e7dc5f785d8d87a148bdc6469b0e0dc4ae8c9e7460be7d3db41a29900cbd","reader_fragment":"p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-496000-497600-e8982b3b82ff7f7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-105-496949","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876353,"character_end":1876364,"quote":"section 105","quote_sha256":"4e0d1d8c2925106ce65ea5542c075c810f89741d185713d363734de1ce0e19c3","reader_fragment":"p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876183,"character_end":1876594,"quote":"ross receipts; and \n \n \n \nC. \nis the total Head Office expenditure. \n \n \n(2) \nThe head office expenditure shall have the meaning as given \nin sub-sections (3) and (4) of section 105. \n \n \n(3) \nThe head office expenditure shall only be allowed if it is charged \nin the books of accounts of the permanent establishment and a \ncertificate from external auditors is provided to the effect that \nthe claim of such ex","quote_sha256":"62670e48e4f334cfc0e21c01993a2af41018577806f005317084210216b43f1b","reader_fragment":"p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b30ccbc7fbdefe82f85c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876894,"character_end":1876905,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876724,"character_end":1877135,"quote":"n to operation of the permanent \nestablishment in Pakistan. \n \n \n5. \nAdvance tax.— \n \n \n(1) \nThe banking company shall be required to pay advance tax for \nthe year under section 147 in twelve 1[ ] installments payable \nby 15th of every month. Other provisions of section 147 2[ ] shall \napply as such. \n \n3[(1A) A banking company required to make payment of advance tax \nin accordance with sub-rule (1), shall e","quote_sha256":"0c84bdf8fd3377cad792d0ef6365afb384bf126a50ae6ba3fe6a1289aeb91e23","reader_fragment":"p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d6f80cccaca291b4d6e9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876987,"character_end":1876998,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1876817,"character_end":1877228,"quote":"The banking company shall be required to pay advance tax for \nthe year under section 147 in twelve 1[ ] installments payable \nby 15th of every month. Other provisions of section 147 2[ ] shall \napply as such. \n \n3[(1A) A banking company required to make payment of advance tax \nin accordance with sub-rule (1), shall estimate the tax payable \nby it for the relevant Tax Year, at any time before the installment ","quote_sha256":"6e764175448f419cb229b21f9823fe218638d0ff5d22b8c4a18e6fcfe258346f","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5460d02afe22796f5f58","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885406,"character_end":1885417,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885236,"character_end":1885647,"quote":"irst Schedule and nothing contained in this sub-\nrule shall apply to compute part or whole of the tax liability of a \nbanking company.] \n1[  ] \n \n2[7A. The provisions of section 113 shall apply to banking companies as they apply \nto any other resident company.] \n \n3[(7B) From tax year 2015 and onwards, income from Dividend and income from \nCapital Gains shall be taxed at the rate specified in Division II of ","quote_sha256":"0cc676dd165ff71805cb59d0904d868f2339a4c2c08371e7f0dfbda690ecb305","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-cc516d0901beac7c8328","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885749,"character_end":1885759,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885579,"character_end":1885989,"quote":"apital Gains shall be taxed at the rate specified in Division II of Part I of First \nSchedule. \n \n(7C) For tax year 4[years 2015 5[  ] 6[and onwards] ] the provisions of section 4B \nshall apply to banking companies and shall be taxed at the rate specified in Division \nIIA of Part I of First Schedule 7[:]  ] \n \n8[Provided that brought forward losses, if any, shall be excluded from income \ncomputed under this","quote_sha256":"8e44f1ed192df2419568e86900e894f37affecfc17cfa4717038a399e39d8a11","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dcac20ad89eca2380af5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886018,"character_end":1886028,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885848,"character_end":1886258,"quote":"IIA of Part I of First Schedule 7[:]  ] \n \n8[Provided that brought forward losses, if any, shall be excluded from income \ncomputed under this Schedule for the purpose of section 4B of this Ordinance.]  \n \n9[(7CA) The provisions of section 4C shall apply to the taxpayers under this \nschedule and shall be taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 10[2023] onwa","quote_sha256":"45b773ca7d362084da1077325ee4f42befbe4a33cc37c56ebd4023c3e3b34391","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f6ffadc73f867bd8b68f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886079,"character_end":1886089,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1885909,"character_end":1886319,"quote":"ought forward losses, if any, shall be excluded from income \ncomputed under this Schedule for the purpose of section 4B of this Ordinance.]  \n \n9[(7CA) The provisions of section 4C shall apply to the taxpayers under this \nschedule and shall be taxed at the rates specified in Division IIB of Part I of the \nFirst Schedule from tax year 10[2023] onwards.] \n \n11[Explanation. — For removal of doubt it is clarifi","quote_sha256":"73c306dd31958134c37badd593f1430f6e3cb72dc175988c427cb6cdf56a73a7","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2af70fd59288269c6026","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886393,"character_end":1886403,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886223,"character_end":1886633,"quote":"chedule from tax year 10[2023] onwards.] \n \n11[Explanation. — For removal of doubt it is clarified that the expression “tax year \n2023 onwards”, means that provisions of section 4C are applicable for the tax year \n2023 and for all subsequent tax years.]  \n \n                                            \n1 Rule 7 omitted by the Finance Act, 2008. The omitted rule 7 read as follows: \n“7. \nThe provisions of sect","quote_sha256":"8b0495f3a35fd542b6dea83c8a1698a80f7217b8f6584615471df3d329a66970","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-60c3976e74d959eadbd3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886629,"character_end":1886640,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886459,"character_end":1886870,"quote":"quent tax years.]  \n \n                                            \n1 Rule 7 omitted by the Finance Act, 2008. The omitted rule 7 read as follows: \n“7. \nThe provisions of section 113 shall apply to banking companies as they apply to any other \nresident company.” \n2 Inserted by the Finance Act, 2009. \n3 Sub-rules (7B) and (7C) inserted by the Finance Act, 2010. \n4 The expression “year 2015, 2016 and 2017” subs","quote_sha256":"c48b840676a224ea557d921d5c066fe2970b27dd31d564f6ee86970424cb9dff","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d1edeb71d77f98b81a08","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436262,"character_end":436582,"quote":"6[99D. Additional tax on certain income, profits and gains.– (1) \nNotwithstanding anything contained in this Ordinance or any other law for the time \nbeing in force, for any of the last three tax years preceding the tax year 2023 and \nonwards, in addition to any tax charged or chargeable, paid or payable under any \nof ","quote_sha256":"c14fc24ffbfae87ab0d6e48919c76eb49c8212b2576131db0b7784f6154437a1","reader_fragment":"p-r-2b2ba404-435200-436800-d3002be5a6e74d00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-435200-436800-d3002be5a6e74d00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99d-436262","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887511,"character_end":1887522,"quote":"section 99D","quote_sha256":"e7dc4d6c0f6f2b6f9bf4a540eedb2edf2ccf1dcf5adc6ad39bd63419b6d3de64","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887419,"character_end":1887752,"quote":"\f\nSeventh Schedule ___________ __________________________ \n746 \n \n1[(7CB) The provisions of section 99D shall apply to the taxpayers under this \nSchedule.] \n \n2[7D. Reduced rate of tax on additional advances for micro, small and \nmedium enterprises.- (1) The taxable income 3[ ] arising from additional advances \nto micro, small and ","quote_sha256":"080dc41513bbf086d193c0f6483dd9aa300dd03f5231215db317a8f6767109cd","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-55757ce8b409da267fe9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"80","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387385,"character_end":387399,"quote":"80. Person. — ","quote_sha256":"3c3eee3aa1995a0fcd46b222af05b3ddd9a344592de23c183c567adddb65a911","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1892856,"character_end":1892866,"quote":"section 80","quote_sha256":"6f31c7ef44fd7bf0bceac7e92f4dd84f87ecb4815b800d3d44b113fef75ad872","reader_fragment":"p-r-2b2ba404-1892800-1894400-a9744f999fee9275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1892800-1894400-a9744f999fee9275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1892686,"character_end":1893096,"quote":"me meaning as provided in Prudential Regulations issued by the State Bank of \nPakistan for agriculture financing excluding such advances made to a company as \ndefined in section 80.  \n \n \n(5) \"Additional advances\" means any average advances disbursed in \naddition to average amount of such advances made in such sector by the bank for \nthe tax year 2019.  \n \n \n(6) The taxable income arising from additional ad","quote_sha256":"54d31097a3e2ab9a63d1dcc45a7c4470cc629d4c8384f593d9df586c2be1740f","reader_fragment":"p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9399a7bf41a4f45df3d6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297096,"character_end":297416,"quote":"3[59B. Group relief.— (1) Subject to sub-section (2), any company, being a \nsubsidiary 4[or] a holding company, may surrender its assessed loss 5[as computed \nin sub-section (1A)] (excluding capital loss) for the tax year (other than brought \nforward losses and capital losses), in favour of its holding company or its s","quote_sha256":"50aaed3ed3bdcf69b4a07269a7f98ab18e4db3cf1c92b5e361053ae66f251aea","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59b-297096","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894260,"character_end":1894271,"quote":"section 59B","quote_sha256":"d21c0048a0dcf381cec71bb23b82a818b58a8ac8c51b4a7c9f3a28ca66f4936d","reader_fragment":"p-r-2b2ba404-1892800-1894400-a9744f999fee9275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1892800-1894400-a9744f999fee9275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894090,"character_end":1894501,"quote":"rst computed in \nthe case of amalgamated banking company or amalgamating banking company or \ncompanies.] \n \n \n(2) The provisions relating to group relief as contained in section 59B shall \nbe available to the banking companies provided the holding and subsidiary \ncompanies are banking companies. The accounts of the group companies shall be \n                                            \n1Inserted by the Financ","quote_sha256":"b4dac338861f48a4b88a9c5bfb77e7076bab2b76eca3a13e43beb88923fdb8ed","reader_fragment":"p-r-2b2ba404-1892800-1894400-a9744f999fee9275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1892800-1894400-a9744f999fee9275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-290888d1ed44baf534c5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"59A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":291533,"character_end":291853,"quote":"1[59A. Limitations on set off and carry forward of losses.— \n \n2[  ] \n \n3[  ] \n \n \n \n(3)  \nIn case of association of persons 4[any loss] shall be set off or carried \nforward and set off only against the income of the association. \n \n \n(4)  \nNothing contained in section 56, 57, 58 or 59 shall entitle — \n \n(a)  \nany memb","quote_sha256":"f165492fa99f518b455a85d71988236095866bfb72df3dd957fd985d2b1cf3fb","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-59a-291533","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894931,"character_end":1894942,"quote":"section 59A","quote_sha256":"21e9d0c3aa3c3d36ca1c61d9c39c90419c0f49e9bfa4991dab89d141bc34d87e","reader_fragment":"p-r-2b2ba404-1894400-1896000-24241607bc4a3196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1894400-1896000-24241607bc4a3196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894761,"character_end":1895172,"quote":"ank of Pakistan. \n \n \n(3) The holding and subsidiary companies of 100% owned group of \nbanking companies may opt to be taxed as one fiscal unit as per the provisions of \nsection 59AA relating to group taxation subject to the approval of the State Bank \nof Pakistan. \n \n1[(4) Profit on debt and capital gains from Federal Government’s sovereign \ndebt or a sovereign debt instrument shall be exempt from tax charg","quote_sha256":"adf2ed95198afb74a755d9dde61db7988034988bd68a4d97639ebe02931fba51","reader_fragment":"p-r-2b2ba404-1894400-1896000-24241607bc4a3196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1894400-1896000-24241607bc4a3196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-c8eff7198af238e2483e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"29","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":218169,"character_end":218489,"quote":"29. \nBad debts.— (1)  A person shall be allowed a deduction for a bad debt in \na tax year if the following conditions are satisfied, namely:— \n \n(a)  \nthe amount of the debt was – \n \n(i) \npreviously included in the person’s income from business \nchargeable to tax; or \n \n(ii) \nin respect of money lent by a financial ins","quote_sha256":"0f617b8bf42d4accb8887c6d92725fd41f8069e3be88e91c7e7e6b5a6ef1632c","reader_fragment":"p-r-2b2ba404-217600-219200-ff797144b9a5d88e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-217600-219200-ff797144b9a5d88e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-29-218169","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1895838,"character_end":1895848,"quote":"section 29","quote_sha256":"cf05c133f2968096b899cc6fc29aa9f7f22ad3898c0a4a147236fafc44382a65","reader_fragment":"p-r-2b2ba404-1894400-1896000-24241607bc4a3196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1894400-1896000-24241607bc4a3196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1895668,"character_end":1896078,"quote":"ductible in any tax year, shall be allowed in the \ntax year in which such advances are actually written off against such provisions, in \naccordance with the provision of section 29 and 29A. \n \n \n(2)  \nAmounts provided for in the tax year 2008 and prior to the said tax \nyear for or against irrecoverable or doubtful advances, which were neither claimed \nnor allowed as a tax deductible in any tax year, which a","quote_sha256":"f5ce71a7da5eecebf6c58bd0812567c318fb55940a38f79734e5ca95efca5a82","reader_fragment":"p-r-2b2ba404-1894400-1896000-24241607bc4a3196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1894400-1896000-24241607bc4a3196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-42226d4cc9591de45b7e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897569,"character_end":1897581,"quote":"Section 100B","quote_sha256":"81c51525ef47458b4f1eba44e3c761a60126b8f09f491d9f8f5264d6b7939483","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897481,"character_end":1897811,"quote":"\f\nEighth Schedule ___________ __________________________ \n \n753 \n[THE EIGHTH SCHEDULE \n[Section 100B] \n \nRULES FOR THE COMPUTATION OF CAPITAL GAINS ON  \nLISTED SECURITIES \n \n1. Manner and basis of computation of capital gains and tax thereon.—  (1) \nCapital gains on disposal of listed securities, subject to tax under section 37A","quote_sha256":"92e8e45bc03563a1dc199d07505559f2341454f4aa542a456e34ed0473baa9c8","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ad833c93a87da77d19ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897800,"character_end":1897811,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897630,"character_end":1898041,"quote":"N  \nLISTED SECURITIES \n \n1. Manner and basis of computation of capital gains and tax thereon.—  (1) \nCapital gains on disposal of listed securities, subject to tax under section 37A, and \nto which section 100B apply, shall be computed and determined under this \nSchedule and tax thereon shall be collected and deposited on behalf of taxpayers \nby NCCPL in the manner prescribed. \n1[(1A) \nCapital gains on dispos","quote_sha256":"18a59499c7fb5a2ba108cd90e40d63f8dcb6d2da3df334876e6da2d8a8aad024","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-9aa7fc5c69a781010e1a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897827,"character_end":1897839,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897657,"character_end":1898069,"quote":" Manner and basis of computation of capital gains and tax thereon.—  (1) \nCapital gains on disposal of listed securities, subject to tax under section 37A, and \nto which section 100B apply, shall be computed and determined under this \nSchedule and tax thereon shall be collected and deposited on behalf of taxpayers \nby NCCPL in the manner prescribed. \n1[(1A) \nCapital gains on disposal of units of open ended mu","quote_sha256":"bd5829bd2739ac027a82d02e5b1ec390d0e54709beea94c2a20c6c4a16188ae1","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-239eed2f8773e80a94d8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1898094,"character_end":1898106,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897924,"character_end":1898336,"quote":"e collected and deposited on behalf of taxpayers \nby NCCPL in the manner prescribed. \n1[(1A) \nCapital gains on disposal of units of open ended mutual funds and \nto which section 100B apply, shall be computed and determined under this \nSchedule and tax thereon shall be collected and deposited by NCCPL in the \nprescribed manner: \nProvided that second and third proviso in Division VII of Part I of the \nFirst Sch","quote_sha256":"72e0ba96b0ffee123788443f63620d799e9c5ec6b2bb4c4a3755da220baf290a","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-8ace0e08a829d3190d4a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"37A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243885,"character_end":244205,"quote":"1[37A.  \nCapital gain on disposal of securities. — (1) The capital gain arising \non or after the first day of July 2010, from disposal of securities2[  ]3[, other than a \ngain that is exempt from tax under this Ordinance], shall be chargeable to tax at \nthe rates specified in Division VII of Part I of the First Schedul","quote_sha256":"258ee6d90a02bbb1598248be41ed405ab4fe30f1e174ba0817d50204bdd7c8a8","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-37a-243885","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1898570,"character_end":1898581,"quote":"section 37A","quote_sha256":"4081c68442a3a171fa5315f033dae40f8d9bfc50d3feebe427d8d6da0478a486","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1898400,"character_end":1898811,"quote":"s \nshall continue to apply.] \n2[(1B) Gain or loss arising to persons through trading of future commodity \ncontracts on Pakistan Mercantile Exchange, subject to tax under section 37A and \nto which section 100B apply, shall be computed and determined under this \nSchedule and tax thereon shall be collected and deposited on behalf of taxpayers \nby NCCPL in the manner prescribed.] \n(2) \nFor the purpose of sub-rul","quote_sha256":"a9db325b14b9fdb4a0ced737c46b4d56b8e3a93e388d003f8a7adfbd9a7e6c9b","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-d6ec1bbb13aaade7c45f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1898596,"character_end":1898608,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1898426,"character_end":1898838,"quote":".] \n2[(1B) Gain or loss arising to persons through trading of future commodity \ncontracts on Pakistan Mercantile Exchange, subject to tax under section 37A and \nto which section 100B apply, shall be computed and determined under this \nSchedule and tax thereon shall be collected and deposited on behalf of taxpayers \nby NCCPL in the manner prescribed.] \n(2) \nFor the purpose of sub-rule (1)3[,(1A) and (IB)], NCC","quote_sha256":"c9dd21938d6780c39d4c46202e55f6331d7b4ed6fc9baade425e21fcc1790ceb","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-0938f363542c038b74e2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900736,"character_end":1900746,"quote":"section 4B","quote_sha256":"4268451d4e573ac008f53071f245a625e2b35fcfb94b5f31b184c9e97cd860f0","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900566,"character_end":1900976,"quote":" \nCapital gains computed under this Schedule shall be chargeable to \ntax at the rate applicable in Division VII of Part I of the First Schedule. \n3[(8) The provisions of section 4B shall apply to the taxpayers under this \nschedule and taxed at the rates specified in Division IIA of Part I of the First \nSchedule.] \n2. Sources of Investment.— (1) Where a person has made any investment in the \nlisted securitie","quote_sha256":"2732bf0e585703eac37faed880ccc4185df595bbcea8ad4807357e9e9e395324","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4643ffc393540b8d98fd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901316,"character_end":1901327,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901146,"character_end":1901557,"quote":"a) \na statement of investments is filed with the Commissioner along with \nthe return of income and wealth statement for tax year 2012 within the \ndue date as provided in section 118 of this Ordinance and in the \nmanners prescribed; and \n(b) \n that the amount remains invested for a period of forty- five days upto \n30th of June 2012, in the manner as may be prescribed. \n \n(2) \nWhere a person has made any inves","quote_sha256":"e2d01ce02c299b900a4cb23ea8940d8b65a22e767bb5fe80757871b4d501c026","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3080166d8e8f23551e64","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902462,"character_end":1902473,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1902292,"character_end":1902703,"quote":"atement of investments is filed with the Commissioner along with \nthe return of income and wealth statement for the relevant tax year \nwithin the due date as provided in section 118 of this Ordinance and \nin the manner prescribed. \n \n(3) \nFor the purpose of this rule, amount of investment shall be calculated \nin the prescribed manner, excluding market value of net open sale position in \nfutures and derivativ","quote_sha256":"08a2095cfdec2d08643f68e234a78662e72d32875b6880deee1c37ba031be8a5","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6df5f0fac11b70b30274","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903743,"character_end":1903753,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903573,"character_end":1903983,"quote":"crued \nthereon on yearly basis by July 31st next following the financial year in which the \namount was collected. \n1[4A. Computation, collection and payment of tax under section 4C. – In \naddition to capital gains tax, NCCPL shall also compute and collect tax under \nsection 4C at the rates specified in Division IIB of Part I of the First Schedule on \nthe amount of capital gains computed under this Schedule ","quote_sha256":"2b1ee51961cbcc0a878a4236607877982286ef4533b15df62d18a625cb5a526e","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1bb90d60144e98e8a913","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"4C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106204,"character_end":106524,"quote":"3[4C. Super tax on high earning persons.― (1) A super tax shall be imposed for \ntax year 2022 and onwards at the rates specified in Division IIB of Part I of the First \nSchedule, on income of every person: \n \nProvided that this section shall not apply to a banking company for tax \nyear 2022. \n \n(2) For the purposes of ","quote_sha256":"6188812ab68da2ffd3d02edf33fc0e63ff7daf6eed4c3600ae349565f0864aa3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-4c-106204","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903840,"character_end":1903850,"quote":"section 4C","quote_sha256":"1586fbc3292187b5243b9980579a0ae4a8a8c5924e3caf82263b6262e4f1ee04","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1903670,"character_end":1904080,"quote":"t was collected. \n1[4A. Computation, collection and payment of tax under section 4C. – In \naddition to capital gains tax, NCCPL shall also compute and collect tax under \nsection 4C at the rates specified in Division IIB of Part I of the First Schedule on \nthe amount of capital gains computed under this Schedule in the manner specified \nin this Schedule and rules made thereunder.] \n5. Persons to whom this Sc","quote_sha256":"e00383954c008c32028dcff5f7b6c5cd33c79448752f64be63904dc502166e85","reader_fragment":"p-r-2b2ba404-1902400-1904000-d48777698d6595e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1902400-1904000-d48777698d6595e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7aa15dc309f806c6b863","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"209","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1052602,"character_end":1052922,"quote":"2[209. Jurisdiction of income tax authorities. — 3[(1) Subject to this Ordinance, \nthe 4[Chief Commissioners], the Commissioners and the Commissioners (Appeals) \nshall perform all or such functions and exercise all or such powers under this \nOrdinance as may be assigned to them in respect of such persons or classes of ","quote_sha256":"754e3952487d72cac9a7f99e3b593dc7e680f605a0c9bf9c93d83ee52d7c1439","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-209-1052602","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904636,"character_end":1904647,"quote":"section 209","quote_sha256":"d4013c598e3e687b7267906ab9f0fc46c22e01de4f870e5493ffe4ee9d7e015a","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904466,"character_end":1904877,"quote":"ited (PRAL), a company incorporated under the 2[Companies Act, 2017 (XIX of \n2017)] or any other company or firm approved by the Board and any authority \nappointed under section 209 of this Ordinance, not below the level of an Additional \n                                            \n1 Rule 4A inserted by the Finance Act, 2023. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the F","quote_sha256":"9138f1fb1eae97b760c7232f31e5c6a2f8478a32d36a7a3498a669ba6479a9c4","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-751b07141e4b0c8e3fff","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906099,"character_end":1906110,"quote":"section 99A","quote_sha256":"0c12e571be90a7c3e32c83b526fd944bae893456aa75511864c9614c32671bdf","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906004,"character_end":1906340,"quote":"\f\nNinth Schedule – Part I_______ __________________________ \n \n757 \n1[THE NINTH SCHEDULE \n(See section 99A) \n \nNotwithstanding anything contained in this Ordinance or any other law for \nthe time being in force, a trader qualifying under this Schedule shall have the option \nto be assessed including for filing of return, either- \n \n(a) ","quote_sha256":"0bf52b292b18ab7092d7d2c8775e78d391915f00ba29f4f25927b486fd55084d","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a987e0d548b7d1e16468","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906577,"character_end":1906588,"quote":"SECTION 99A","quote_sha256":"41e563b9a08459490412b7aaa97236e9494aca32814eb03941f4c065d9ea6273","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906407,"character_end":1906818,"quote":"r \n \n(b) under the provision of this Schedule. \n \nPART I \nRULES FOR THE COMPUTATION OF THE TAX PAYABLE ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTION (1) OF SECTION 99A \n \n1. \nThe tax payable on profits and gains of a trader  falling under sub-\nsection (1) of section 99A in respect of trading activities chargeable under the head \n“income from business” shall be computed in the manner hereinafter","quote_sha256":"8074f4d192eae068370c9a83a925267e60ce941373fb3ec3d8ccdefc4133e0ad","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4b8966d210bcac6452f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906680,"character_end":1906691,"quote":"section 99A","quote_sha256":"0c12e571be90a7c3e32c83b526fd944bae893456aa75511864c9614c32671bdf","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1906510,"character_end":1906921,"quote":"ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTION (1) OF SECTION 99A \n \n1. \nThe tax payable on profits and gains of a trader  falling under sub-\nsection (1) of section 99A in respect of trading activities chargeable under the head \n“income from business” shall be computed in the manner hereinafter provided. \n \n2. \nFor trader qualifying under this Part, working capital for tax year 2015 \nshall not e","quote_sha256":"07da04f58c5c0eac195bed3622189a38f4627376418709ef5523690923b2133b","reader_fragment":"p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1905600-1907200-2ce011d3d33f793c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4068d12061e01d2eb902","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908419,"character_end":1908428,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908249,"character_end":1908658,"quote":"ount exceeding 250 million \nrupees \n \n \n \n \n \n \n5. \nTrader qualifying under this Part shall be entitled to take credit of \nimputable income as defined in clause (28A) of section 2, for tax years 2016 to \n2018, in relation to tax paid under rule 3 of this Part for the purpose of section 111. \n \nPART II \n \nRULES FOR THE COMPUTATION OF THE TAX PAYABLE ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTIO","quote_sha256":"21a2014567c14935b49a7282c755c1b072e54c18051d5f3bea74d2ef7d03597a","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a8f44cf3aa03ecfdc938","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908528,"character_end":1908539,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908358,"character_end":1908769,"quote":"ke credit of \nimputable income as defined in clause (28A) of section 2, for tax years 2016 to \n2018, in relation to tax paid under rule 3 of this Part for the purpose of section 111. \n \nPART II \n \nRULES FOR THE COMPUTATION OF THE TAX PAYABLE ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTION (2) OF SECTION 99A \n \n1. \nThe tax payable on profits and gains of a trader  falling under sub-\nsection (2) of","quote_sha256":"a7f90e021d1a1eca10267201c3ce013e84c653215839d8a56cfb95152549a54c","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e7b4fb3f57d73a1f5003","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908667,"character_end":1908678,"quote":"SECTION 99A","quote_sha256":"41e563b9a08459490412b7aaa97236e9494aca32814eb03941f4c065d9ea6273","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908497,"character_end":1908908,"quote":"f this Part for the purpose of section 111. \n \nPART II \n \nRULES FOR THE COMPUTATION OF THE TAX PAYABLE ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTION (2) OF SECTION 99A \n \n1. \nThe tax payable on profits and gains of a trader  falling under sub-\nsection (2) of section 99A in respect of trading activities chargeable under the head \n“income from business” shall be computed in the manner hereinafter","quote_sha256":"833a808bcbaf14a054e36231040a2aa536c7d63f6fd671d69131fea595e97ae0","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b2d88056411182d06393","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"99A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428641,"character_end":428961,"quote":"3[99A. Special provisions relating to payment of tax through electricity \nconnections. (1) Notwithstanding anything contained in the Ordinance, a tax shall \n                                            \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substit","quote_sha256":"eaa61ebc57d1d3f5baab8b903e4b6b10919ed8db23b006c46ef32dea114e64ff","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-99a-428641","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908770,"character_end":1908781,"quote":"section 99A","quote_sha256":"0c12e571be90a7c3e32c83b526fd944bae893456aa75511864c9614c32671bdf","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1908600,"character_end":1909011,"quote":"ON PROFITS AND \nGAINS OF A TRADER FALLING UNDER SUB-SECTION (2) OF SECTION 99A \n \n1. \nThe tax payable on profits and gains of a trader  falling under sub-\nsection (2) of section 99A in respect of trading activities chargeable under the head \n“income from business” shall be computed in the manner hereinafter provided. \n \n2. \nFor tax year 2015, the tax payable on profits and gains of a trader \nqualifying under","quote_sha256":"e56a5e750fc5966bc6dfde9d1341b68aa3c1a8e10189bc45d592c09ad347d452","reader_fragment":"p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1907200-1908800-ac70f3d900016c35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-dd24c098a5b9dc9ab97b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1910143,"character_end":1910154,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1909973,"character_end":1910384,"quote":"is of revised return;  \nor \n \n(b) 10% higher tax than the tax paid as per original return. \n \n5. \nFor tax year 2015, the provisions of clause (ba) of sub-section (6) of \nsection 114 shall not apply to a trader who has revised the return under rule 4 of \nthis Part before the due date of filing of return under this Schedule. \n \n6. \nWhere the imputable income as defined in clause (28A) of section 2 \nin relation","quote_sha256":"30d10778db50c9240c01d41253038e6bb4f47ba3e40b20157a40595d01929002","reader_fragment":"p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-068ba2d26dd897e9e4b1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1910362,"character_end":1910371,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1910192,"character_end":1910601,"quote":"evised the return under rule 4 of \nthis Part before the due date of filing of return under this Schedule. \n \n6. \nWhere the imputable income as defined in clause (28A) of section 2 \nin relation to tax on turnover at the rates specified in rule 4 of Part I is higher than \nthe taxable income declared, the trader qualifying under this Part may opt to take \nthe credit for the purpose of section 111, of the diff","quote_sha256":"88df41698dc038829e3e6a054d60c08c45f9b9ab14d66c06f8863bf4d433c0a8","reader_fragment":"p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1908800-1910400-7efec0f0343c968d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b67ca1063b39f1596677","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1913346,"character_end":1913357,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1912000-1913600-68abb4d3681deed5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1912000-1913600-68abb4d3681deed5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1913176,"character_end":1913587,"quote":" specified or prescribed return, as the case \nmay be, by the due date. \n10. \nA trader qualifying under this Schedule shall not be a prescribed \nperson for the purpose of section 153. \n \n11. \nFor the income relating to trading activity and qualifying under this \nSchedule- \n \n(a) \nthe Commissioner shall be deemed to have made an assessment of \nincome for that tax year and the tax due thereon as equal to those ","quote_sha256":"68d0e5c00ec91731d57253526094bdcb2e1cab0a64aa879d76940a3e0cd49374","reader_fragment":"p-r-2b2ba404-1912000-1913600-68abb4d3681deed5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1912000-1913600-68abb4d3681deed5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-460f6f92bfec571f1aea","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1913856,"character_end":1913867,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1913686,"character_end":1914097,"quote":"b) \nthe specified or prescribed return, as the case may be, shall, for all \npurposes of this Ordinance, be deemed to be an assessment order \nincluding the application of section 120. \n \nExplanation.- For removal of doubt and for the purpose of this rule, it \nis declared that income means taxable income or imputable income \nas the case may be. \n12. \nThe Federal Government may, from time to time, by notificati","quote_sha256":"748330eb789d968a812c3193aebbdf5a515776f896c248eca803cc923bbb2d22","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fa0cba76344338a69067","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914259,"character_end":1914270,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914089,"character_end":1914427,"quote":"tification in the \nofficial Gazette, amend the Schedule so as to add any rule therein or modify or \nomit any rule therefrom. \n \n13. \nThe provisions of sub-section (2) of section 116 shall not apply for the \ntax year 2015 to the trader qualifying under this Schedule if the declared income \nfor the year is less than one million rupees. \n ","quote_sha256":"aeba794054000fc4360c4e405c56204816737e134c82022deb1c975c4b03600c","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7aafb97d9d21c2da7cce","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914633,"character_end":1914644,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914463,"character_end":1914874,"quote":"__________________________ \n759 \n \n14. \nNotwithstanding anything contained in aforesaid rules, a return \nqualifying under this Schedule may be subject to amendment under section 122 \nwhere definite information, as defined in sub-section (8) of section 122, comes into \nthe knowledge or possession of the Commissioner in which case all the provisions \nof the Ordinance shall apply accordingly. \n \n15. \nIn this Sc","quote_sha256":"0970aaa2b88faaae253a2908239c502c25a920c5cd16776426cc7d21c5e30f39","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-aa13349706a3d0ded685","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914707,"character_end":1914718,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914537,"character_end":1914948,"quote":" in aforesaid rules, a return \nqualifying under this Schedule may be subject to amendment under section 122 \nwhere definite information, as defined in sub-section (8) of section 122, comes into \nthe knowledge or possession of the Commissioner in which case all the provisions \nof the Ordinance shall apply accordingly. \n \n15. \nIn this Schedule,- \n(a) ‘due date’ means the date as specified by the Federal \nGover","quote_sha256":"73a59bd6e8691c8de5ff619338ce3c021e767e0f6ee4861de9fc4611a7639889","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c90587ed538ba8bc7108","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915076,"character_end":1915087,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1914906,"character_end":1915317,"quote":"he date as specified by the Federal \nGovernment 1[*] for tax year 2015 and for the tax years 2016, 2017 \nand 2018 the date specified in clause (b) of sub-section (2) of \nsection 118. \n \n(b) ‘turnover’ means turnover as defined in clause (a) of sub-section \n(3) of section 113.  \n16. \nPersons convicted under Control of Narcotics Substances Act, 1997 \n(XXV of 1997), Anti-Terrorism Act, 1997 (XXVII of 1997) and ","quote_sha256":"2ca6374ed9070304b04284eee99ecd1ff07dd7a21a6536a9b5d29c2adbc2cadd","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-efce68479e8f71857b8d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"113","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535683,"character_end":536003,"quote":"1[113.  Minimum tax on the income of certain persons.- (1) This section shall \napply to a resident company,2[permanent establishment of a non-resident \ncompany,] 3[, an individual (having turnover of 4[  ] 5[hundred] million rupees or \nabove in the tax year 6[2017] or in any subsequent tax year) and an association of \n","quote_sha256":"2b7e9e8616d34c06d11da631612fd00161619f41c962ebcbde8646946c89f6ef","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-113-535683","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915170,"character_end":1915181,"quote":"section 113","quote_sha256":"e9ec2464014b2c8047e83308dd0ebcd962848507879ac86109b91cd435480200","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915000,"character_end":1915411,"quote":"016, 2017 \nand 2018 the date specified in clause (b) of sub-section (2) of \nsection 118. \n \n(b) ‘turnover’ means turnover as defined in clause (a) of sub-section \n(3) of section 113.  \n16. \nPersons convicted under Control of Narcotics Substances Act, 1997 \n(XXV of 1997), Anti-Terrorism Act, 1997 (XXVII of 1997) and Anti-Money \nLaundering Act, 2010 (VII of 2010) shall not be eligible to qualify under this \nSc","quote_sha256":"a9e8123c667f66b9a3466c1fb99a164bd3a8eea3c842cc2ad7a306493f11ab30","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-321ff1c3a081413539a6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440961,"character_end":441281,"quote":"2[100B. \nSpecial provision relating to capital gain tax.— (1) Capital gains on \ndisposal of listed securities and tax thereon 3[including super tax under section 4C  \n], subject to section 37A, shall be computed, determined, collected and deposited \nin accordance with the rules laid down in the Eighth Schedule. \n \n \n(2","quote_sha256":"5c7ad900ca76620096f151739180d13b893cc6cb2f0c1adb3d59e7dba7bfa244","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100b-440961","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918186,"character_end":1918198,"quote":"section 100B","quote_sha256":"5f9af143ba505173a827635c9d833c021973a8be317a0a0e5d5857df87e814b2","reader_fragment":"p-r-2b2ba404-1916800-1918400-e907c9577327ec72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1916800-1918400-e907c9577327ec72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918090,"character_end":1918428,"quote":"\f\nTenth Schedule _____________ __________________________ \n \n763 \n1[THE TENTH SCHEDULE  \n \n(See section 100BA) \n \nRULES FOR PERSONS NOT APPEARING IN THE ACTIVE TAXPAYERS’ LIST  \n \n1. \nRate of deduction or collection of tax. – Where tax is required to be \ndeducted or collected under any provision of this Ordinance from persons not \nappea","quote_sha256":"4faf633ff5733961d7308b8c913653ae4f9f3c343f9b4f0ce52a26776dd96a59","reader_fragment":"p-r-2b2ba404-1916800-1918400-e907c9577327ec72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1916800-1918400-e907c9577327ec72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-90882ce6ffb70d5d79dd","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231B","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1151343,"character_end":1151663,"quote":"1[231B. Advance tax on 2[   ] motor vehicles.— (1) Every motor vehicle \nregistering authority of Excise and Taxation Department shall collect advance tax \nat the time of registration of a motor vehicle, at the rates specified in Division VII \nof Part IV of the First Schedule 3[:] \n \n4[Provided that no collection of adv","quote_sha256":"f670f89a91fa76d45e48b475422b2d8f4f810f7baca6172848a7d2db1e6fe246","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-231b-1151343","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918683,"character_end":1918695,"quote":"section 231B","quote_sha256":"2b8601248175bdc38be1da873f4d697e948cf2bfc7ddba8fb11341e4a381acf2","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918513,"character_end":1918925,"quote":"cted, as the case may be, shall be increased by hundred percent of the rate \nspecified in 2[ ] this Ordinance 3[: \n \nProvided that the tax required to be collected under section 231B \nshall be increased by two hundred percent of the rate specified in First \nSchedule in case of persons not appearing in the active taxpayers’ list: \n \n4[Provided further that the tax required to be collected under section \n236K s","quote_sha256":"a750118903e87b2554dc64370c0380e2a0cc4036ac4009e9f2286861a0d27976","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-7f38d5e57abb4a9d9776","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918910,"character_end":1918923,"quote":"section \n236K","quote_sha256":"25b76e04f69ec1e78eb5205d79146494e13a359f1c6b84d564082b8ab986c13f","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1918740,"character_end":1919153,"quote":"f the rate specified in First \nSchedule in case of persons not appearing in the active taxpayers’ list: \n \n4[Provided further that the tax required to be collected under section \n236K shall be at the rates set out in the following table, in case of persons \nnot appearing in the active taxpayers‘ list: –   \n \nTABLE \n \nS. No. \nFair Market Value of Immovable Property \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the fair ma","quote_sha256":"b2ea2fe9a9331afd4e7eec11b8d8270bb9b684bc650c9bddce360ea7629eda03","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-93cd2ba6f36b8dbc7f87","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919818,"character_end":1919830,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919648,"character_end":1920060,"quote":"022. \n4 The Second Proviso substituted by the Finance Act, 2024. The substituted proviso read as follows: \n“[Provided further that the tax required to be collected under section 236K shall be increased by two \nhundred and fifty percent of the rate specified in Division XVIII of Part IV of the First Schedule in case \nof persons not appearing in the active taxpayers.]” \n5 The expression “12%” substituted by the","quote_sha256":"8f853f8dd58a00648cc86cd293d2b6e9593be6099cadf7b048ecab7e75ae35c6","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-598c042b9f8f90c4de71","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920642,"character_end":1920654,"quote":"Section 236C","quote_sha256":"6aa2b4a9f2699bb5d6cf8a1fb09b61a5ce61507861cf7400495b605b8cd1f1fb","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920472,"character_end":1920884,"quote":"the following Table, \nin case of persons not appearing in the active taxpayers‘ list: – \n \n \nS. No. \nSection \nDescription \nTax Rate \n(1) \n(2) \n(3) \n(4) \n1[  \n- \n- \n] \n2 \nSection 236C \nOn \nthe \ngross \namount \nof \nconsideration received on sale or \ntransfer of immovable property \n2[11.5%] \n \n3 \nSection 236G \nOn the gross amount of sale to \ndistributors, \ndealers \nor \nwholesalers other than sale of \nfertilizer. ","quote_sha256":"2c98a91fc4250f703076738fdc37533bacc53da5d05cce9bd074a861d4ee7cfe","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-74456ef793b1079c1166","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236G","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190050,"character_end":1190370,"quote":"1[236G. Advance tax on sales to distributors, dealers and wholesalers.— (1) \nEvery manufacturer or commercial importer 2[ ] at the time of sale to distributors, \ndealers and wholesalers, shall collect advance tax at the rate specified in Division \nXIV of Part IV of the First Schedule, from the aforesaid person to whom ","quote_sha256":"80d2e4a1e96dd32204c47a7860a99dca726036c6068f80d56b90ebf122bd2bb2","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236g-1190050","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920766,"character_end":1920778,"quote":"Section 236G","quote_sha256":"0b1c82da673ec2c8ac423f7bc6ab6254f6c6872c739738591c3fe361eabb1c8c","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920596,"character_end":1921008,"quote":"ax Rate \n(1) \n(2) \n(3) \n(4) \n1[  \n- \n- \n] \n2 \nSection 236C \nOn \nthe \ngross \namount \nof \nconsideration received on sale or \ntransfer of immovable property \n2[11.5%] \n \n3 \nSection 236G \nOn the gross amount of sale to \ndistributors, \ndealers \nor \nwholesalers other than sale of \nfertilizer. \n2% \n4 \nSection 236H \nOn the gross amount of sale to \nretailers \n2.5%] \n \n \n3[1A. Rate of deduction or collection of tax fro","quote_sha256":"13a86958f10c5a47a4d68be9c556c68e2c2b6220c50564d8ddad544ebed06e6b","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-99c57920cda715b2eae7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236H","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1190616,"character_end":1190936,"quote":"3[236H. Advance tax on sales to retailers.— (1) Every manufacturer, distributor, \ndealer, wholesaler or commercial importer 4[ ] at the time of sale to retailers5[“, and \nevery distributor or dealer to another wholesaler in respect of the said sectors”], \nshall collect advance tax at the rate specified in Division XV o","quote_sha256":"e1f7c1a1b38dcbb469a9345dc7f7b1743f16f3979be4d2b919174f37289a777d","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236h-1190616","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920892,"character_end":1920904,"quote":"Section 236H","quote_sha256":"3a681e30e53c97622b2a2566fa823ca9c8e2cfb852a396e6141fea4c7e81652a","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920722,"character_end":1921134,"quote":"nsfer of immovable property \n2[11.5%] \n \n3 \nSection 236G \nOn the gross amount of sale to \ndistributors, \ndealers \nor \nwholesalers other than sale of \nfertilizer. \n2% \n4 \nSection 236H \nOn the gross amount of sale to \nretailers \n2.5%] \n \n \n3[1A. Rate of deduction or collection of tax from persons who are appearing \non active taxpayers’ list but have not filed return by the due date. – Where \ntax is required to ","quote_sha256":"1629ca6cf7d4bbe565a696c6a13425c3bea7b3e2e9b421f98d9fccb785579286","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1f2257dd88950c95bf9a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921267,"character_end":1921278,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921097,"character_end":1921508,"quote":"ue date. – Where \ntax is required to be collected in respect of persons appearing on the active \ntaxpays‘ list who have not filed the return by the due date specified in section 118 \nor by the due date as extended under section 119 or 214A, the rate of tax shall be \n–  \n(a) \nas per rates set out in the following Table in case of tax to be collected under \nsection 236C; \n \nS. No. \nGross Amount of Consideratio","quote_sha256":"37273c28789d3730dbb8ed1c5f50f760cefd0bbaeefa3c927f339e27ab8c7994","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-48e04508622d9562923f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921317,"character_end":1921328,"quote":"section 119","quote_sha256":"cd72639d01d84ee0f985fb1013a6e2c499b3de9232e704167478fdf0fb9bcab4","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921147,"character_end":1921558,"quote":"in respect of persons appearing on the active \ntaxpays‘ list who have not filed the return by the due date specified in section 118 \nor by the due date as extended under section 119 or 214A, the rate of tax shall be \n–  \n(a) \nas per rates set out in the following Table in case of tax to be collected under \nsection 236C; \n \nS. No. \nGross Amount of Consideration Received \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the ","quote_sha256":"3e842de4ba7db373ee3d0e39a0372dd6539724abff0099caa965e2c3e4815e8a","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ab7f3e11a17ab1e22ea1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178472,"character_end":1178792,"quote":"4[236C. Advance Tax on sale or transfer of immovable Property. — (1) \n5[Subject to sub-section (2A), any person] responsible for registering 6[, recording] \nor attesting transfer of any immovable property shall at the time of registering \n7[,recording] or attesting the transfer shall collect from the seller or transfer","quote_sha256":"29162c55ca8bc4679aa34510bcd42022a73080b40b31c63d3cafef1d07164e94","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236c-1178472","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921455,"character_end":1921467,"quote":"section 236C","quote_sha256":"83d9ef5e3a039ae5a3f2ce9133877cca983b4296c1c539bc22c969f947b7d330","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921285,"character_end":1921697,"quote":" the due date as extended under section 119 or 214A, the rate of tax shall be \n–  \n(a) \nas per rates set out in the following Table in case of tax to be collected under \nsection 236C; \n \nS. No. \nGross Amount of Consideration Received \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the gross amount of consideration received \ndoes not exceed Rs. 50 million \n4[7.5%] \n \n2 \nWhere the gross amount of consideration received \nexc","quote_sha256":"cb94387ccbed7a3da3a12935d70e339c6d372e05f5e547323e8ddf1e109d12bc","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1e32435bd2a859e887e5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"151","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785592,"character_end":785615,"quote":"151. Profit on debt. — ","quote_sha256":"2ed87d6c4554f5b84d2ed36f6d43af6b7bc6949e1ffeb68320c1ae843b6dd08d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921958,"character_end":1921969,"quote":"Section 151","quote_sha256":"7287e2b278c83f9c36353aa41ac1b486d11bcdc536a15c80980abbd3c8c01ce8","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921788,"character_end":1922199,"quote":"                       \n1 S. No. 1 and entries relating thereto in columns (2), (3) and (4) omitted by the Finance Act, 2025. . \nthe omitted S. No. read as follows: \n“1 \nSection 151 \nOn yield or profit on debt \n35%” \n \n2 The expression “10%” substituted by the Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” substituted by the Finance Act, 2025. \n5 The expression “7%” s","quote_sha256":"96b69695104db5aa4bd7ffe3c088e8d5f02e5a8ab8c80ccc91f76f8f8abbff3a","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2f7a0bf779ef1b577d08","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236K","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193165,"character_end":1193485,"quote":"4[236K. Advance tax on purchase or transfer of immovable property.—(1) Any \nperson responsible for registering 5[,recording] or attesting transfer of any \nimmovable property shall at the time of registering 6[,recording] or attesting the \ntransfer shall collect from the purchaser or transferee advance tax at the rate \n","quote_sha256":"1097f1c9899cfd5422c9a23ea81ceba56985f9746150af1f93507d2ca3211721","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236k-1193165","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922483,"character_end":1922495,"quote":"section 236K","quote_sha256":"df8f9bb5bdcb319de0e03f872bdd285ab9e664a486de62549d3f46c2fd402628","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922313,"character_end":1922725,"quote":"the gross amount of consideration received \nexceeds Rs. 100 million \n1[9.5%]: \n \n \n(b) \nas per rates set out in the following Table in case of tax to be collected under \nsection 236K: \n \n \nS. No. \nFair Market Value of Immovable Property \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the fair market value does not exceed  \nRs. 50 million \n2[4.5%] \n \n2 \nWhere the fair market value exceeds Rs. 50 million \nbut does not excee","quote_sha256":"f952506fb7e246d6c619c3811336a90e75cfe559c9c250ee2ecc0e44684bd118","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-2492d56b0cdff1e8d3d3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922949,"character_end":1922960,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922779,"character_end":1923190,"quote":" value exceeds Rs. 100 \nmillion \n4[6.5%]: \n \n \n \nProvided that the provisions of this rule shall not apply to a person \nwho has filed return by the due date specified in section 118 or by the due \ndate as extended under section 119 or section 214A for all of the last three \ntax years preceding the tax year for which the return has not been filed by \nthe due date specified in section 118 or by the due date as","quote_sha256":"49d060a59658e637d8709028630b7b83bd8426a023648d7ba13268cd5fb5b3e1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-03353064877507631107","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922999,"character_end":1923010,"quote":"section 119","quote_sha256":"cd72639d01d84ee0f985fb1013a6e2c499b3de9232e704167478fdf0fb9bcab4","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922829,"character_end":1923240,"quote":"rovided that the provisions of this rule shall not apply to a person \nwho has filed return by the due date specified in section 118 or by the due \ndate as extended under section 119 or section 214A for all of the last three \ntax years preceding the tax year for which the return has not been filed by \nthe due date specified in section 118 or by the due date as extended under \nsection 119 or 214A.] \n \n2. \nPers","quote_sha256":"f0036ac5cebc5faff0cd0e98cbea7c76fd284566deca1d1db0a689cfa210b250","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a4ff64e41b97904040d2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"214A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069231,"character_end":1069551,"quote":"7[214A. Condonation of time limit.— Where any time or period has been \nspecified under any of the provisions of the Ordinance or rules made there-under \nwithin which any application is to be made or any act or thing is to be done, the \nBoard may, 8[at any time before or after the expiry of such time or period,] in any ","quote_sha256":"e142b698ff81293631faabd5fdfbc6c8b3ca9a822bd660b6dabafe8624e11dbc","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-214a-1069231","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923014,"character_end":1923026,"quote":"section 214A","quote_sha256":"fc427aceabbccde3ffa5945a5a697e579a9724a9ddc0118d614fc80c2672b2d5","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922844,"character_end":1923256,"quote":"e provisions of this rule shall not apply to a person \nwho has filed return by the due date specified in section 118 or by the due \ndate as extended under section 119 or section 214A for all of the last three \ntax years preceding the tax year for which the return has not been filed by \nthe due date specified in section 118 or by the due date as extended under \nsection 119 or 214A.] \n \n2. \nPersons not required","quote_sha256":"35bcc5222b511da6fb467a382798f8f7e4da780babd02d225436dde7f846771b","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-857ac13f3b600f9c6ba3","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923157,"character_end":1923168,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922987,"character_end":1923398,"quote":"ended under section 119 or section 214A for all of the last three \ntax years preceding the tax year for which the return has not been filed by \nthe due date specified in section 118 or by the due date as extended under \nsection 119 or 214A.] \n \n2. \nPersons not required to file return or statement. – (1) Where the \nwithholding agent or the person from whom tax is required to be collected or \ndeducted is satis","quote_sha256":"cb72c1f8aae1aceea7c0fffc47f29b6ab1beb079aa1949249b4ac695356010be","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3a519f00d8a99ee5905e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"119","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595744,"character_end":595812,"quote":"119. Extension of time for furnishing returns and other documents.— ","quote_sha256":"9481efa95e6a1493724fda5a5356cd73dc7e25fc2d0ebc3d4311c025c889c74f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923207,"character_end":1923218,"quote":"section 119","quote_sha256":"cd72639d01d84ee0f985fb1013a6e2c499b3de9232e704167478fdf0fb9bcab4","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923037,"character_end":1923448,"quote":" the last three \ntax years preceding the tax year for which the return has not been filed by \nthe due date specified in section 118 or by the due date as extended under \nsection 119 or 214A.] \n \n2. \nPersons not required to file return or statement. – (1) Where the \nwithholding agent or the person from whom tax is required to be collected or \ndeducted is satisfied that a person not appearing in the active tax","quote_sha256":"79583aca9d40fc42496824d950e64eb2a4e846dc476e5879a94c1314ee531d76","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ed371dbf3fd42c33efb5","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923512,"character_end":1923523,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923342,"character_end":1923753,"quote":"om tax is required to be collected or \ndeducted is satisfied that a person not appearing in the active taxpayers’ list was \nnot required to file a return of income under section 114, 5[  ] as the case may be, \nhe shall before collecting or deducting tax under this Ordinance, furnish to \nCommissioner a notice in writing electronically setting out -  \n \n(a) the name, CNIC or NTN and address of the person not a","quote_sha256":"43ddbe553e4adb24e7ad55716342f7dfccc9530eb4b3434404412020977ac08d","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e0ba1f7405d6e2ba9eca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924389,"character_end":1924400,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924219,"character_end":1924459,"quote":"ssion “7%” substituted by the Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-section (4) of section 115, omitted though Finance Act, \n2020 dated 30th June, 2020  ","quote_sha256":"62ca5db750809f9cb42fea5eaa773e55e4e8f47ee464c3d7efcc4839c698de82","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-479afc37f5024bc24f47","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925641,"character_end":1925652,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925471,"character_end":1925882,"quote":"son’s tax has been \ncollected or deducted in accordance with rule 1 and the person fails to file return \nof income 1[ ] for that tax year within the due date provided in section 118 or as \nextended by the Board, the Commissioner shall notwithstanding anything \ncontained in sub-sections (3) and (4) of section 114 2[ ], within sixty days of the \ndue date provided in section 118 or as extended by the Board make","quote_sha256":"1f63e3b5ae3fbe832073fc682fe9db95ca82f214c7b64af36ca88889d56cf899","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-67ab410e2951cf105180","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552096,"character_end":552121,"quote":"114. Return of income. — ","quote_sha256":"1d53751c4b481c87f7279ed445257c8cb4250986ba083f6e1faf6c1cac1cdf01","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925773,"character_end":1925784,"quote":"section 114","quote_sha256":"a6e5b1ab441c62780a22b13e1e27090aa0695486467c0dff56eb0ad7037010fb","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925603,"character_end":1926014,"quote":" year within the due date provided in section 118 or as \nextended by the Board, the Commissioner shall notwithstanding anything \ncontained in sub-sections (3) and (4) of section 114 2[ ], within sixty days of the \ndue date provided in section 118 or as extended by the Board make a provisional \nassessment of the taxable income of the person and issue a provisional \nassessment order specifying the taxable inco","quote_sha256":"c99a977374cbd922c970f398610c618664527504020e6126ca2c81f341942983","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b871e5599febbec71602","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"118","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":590184,"character_end":590241,"quote":"118. Method of furnishing returns and other documents. — ","quote_sha256":"1477853283b10e8a541a0379d7dfcab39893e51cb2d5ba4feea8d86152df5ced","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925838,"character_end":1925849,"quote":"section 118","quote_sha256":"1ccd2984e0186a5bbf16fa179bc96fb6831090f1d8a7109d5d86dd69298ba357","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1925668,"character_end":1926079,"quote":" by the Board, the Commissioner shall notwithstanding anything \ncontained in sub-sections (3) and (4) of section 114 2[ ], within sixty days of the \ndue date provided in section 118 or as extended by the Board make a provisional \nassessment of the taxable income of the person and issue a provisional \nassessment order specifying the taxable income assessed and tax due thereon. \n \n(2) \n In making the provision","quote_sha256":"fcb73219d0ec9f770fa729718511d43e0d7ef6a522af217bc25eefd5a4a01c4e","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1f7895c12d831ce45622","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926321,"character_end":1926332,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926151,"character_end":1926562,"quote":" income on the amount of tax deducted or \ncollected under rule 1 by treating the imputed income as concealed income for the \npurposes of clause (d) of sub-section (1) of section 111: \n \n \nProvided that the provision of section 111 shall be applicable on unexplained \nincome, asset or expenditure in excess of imputed income treated as concealed \nincome under this rule.”   \n \n \n“Explanation.- For the removal of","quote_sha256":"ee002cff663dba77a80048a76ea4f7a6aad8f803a455d0122f3d0669e383dbff","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-8e3e5675380d887133ef","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926370,"character_end":1926381,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926200,"character_end":1926611,"quote":"ed under rule 1 by treating the imputed income as concealed income for the \npurposes of clause (d) of sub-section (1) of section 111: \n \n \nProvided that the provision of section 111 shall be applicable on unexplained \nincome, asset or expenditure in excess of imputed income treated as concealed \nincome under this rule.”   \n \n \n“Explanation.- For the removal of doubt it is clarified that the imputable \nincome","quote_sha256":"402de7bc022c5864437d2479fe7d4a7e64593e307e0b1cb2be4d50c1398af1d8","reader_fragment":"p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1924800-1926400-75a41ba40ae23ba6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-49075211968a9e4210c4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"116","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580768,"character_end":580792,"quote":"116. Wealth statement.— ","quote_sha256":"d6f24ebcbb81cf68b9aca7afacd7d977e5eff04679af26223d148598ac9958c8","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926776,"character_end":1926787,"quote":"section 116","quote_sha256":"94defd4329b3312c23dd74dea5e4ad287e0159f1b663e1f9d73cd60cc6d261f5","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926606,"character_end":1927017,"quote":"ncome so calculated or concealed income so determined shall not absolve the \nperson so assessed, from requirement of filing of wealth statement under sub-\nsection (1) of section 116, the nature and source of amounts subject to deduction \nor collection of tax under section 111, section of audit under section 177 or 214C \nor subsequent amendment of assessment as provided in rule 8 and all the \nprovisions of th","quote_sha256":"0fabe0e2bdd6cda677a24c23b72c688e7f37920dca4a59442adaf029586e7a28","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5da80e16ae8e56e1362e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926871,"character_end":1926882,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926701,"character_end":1927112,"quote":", from requirement of filing of wealth statement under sub-\nsection (1) of section 116, the nature and source of amounts subject to deduction \nor collection of tax under section 111, section of audit under section 177 or 214C \nor subsequent amendment of assessment as provided in rule 8 and all the \nprovisions of the Ordinance shall apply.” \n                                            \n1The expressions “or st","quote_sha256":"b684939768e8a041d46943730a70d9cfd2bb5ded9ef007dd134d44d3acb881b3","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a40198aa2fa3c0caeb82","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926907,"character_end":1926918,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926737,"character_end":1927148,"quote":"th statement under sub-\nsection (1) of section 116, the nature and source of amounts subject to deduction \nor collection of tax under section 111, section of audit under section 177 or 214C \nor subsequent amendment of assessment as provided in rule 8 and all the \nprovisions of the Ordinance shall apply.” \n                                            \n1The expressions “or statement, as the case may be, omitted","quote_sha256":"a71c77c662c4535e2824489bfbee4cc11b8ab924e3ad57dbf5f05c30e4a40bff","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-02ece98d71327bd46c98","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"115","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577289,"quote":"115. Persons not required to furnish a return of income. —","quote_sha256":"6756d1ef0fc6bc961454f1443f033fce3b1fce4c4dbeb04282e2f838166584c4","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927239,"character_end":1927250,"quote":"section 115","quote_sha256":"ac95cf08321a81ec49942a5c5a75c3139c290f431a227471b93c9aabe73f0893","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927069,"character_end":1927309,"quote":"                   \n1The expressions “or statement, as the case may be, omitted though Finance Act, 2020 dated 30th \nJune, 2020 \n2 The expressions “or sub-section (5) of section 115” omitted through Finance Act, 2020 dated 30th \nJune, 2020 ","quote_sha256":"ef6be58189a3f51a8b84c415e1c26c58f658dfdeca7e18c66561db5d987c44c2","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-209ef2c18f11bf2f2faf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"120","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599803,"character_end":600123,"quote":"1[120. Assessments.—(1) Where a taxpayer has furnished a complete return of \nincome (other than a revised return under sub-section (6) of section 114) for a tax \nyear ending on or after the 1st day of July, 2002,— \n \n(a)  \nthe Commissioner shall be taken to have made an assessment of \ntaxable income for that tax year, ","quote_sha256":"a9adffd3063a11ce08bff59b5cc28700972c0b2a12af5041d91d37136782c92c","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-120-599803","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927812,"character_end":1927823,"quote":"section 120","quote_sha256":"1d5b12955389554a834388bb70da773125bd1f881bcefbab1f5e5b23d36e1d0f","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927642,"character_end":1928053,"quote":"ons of this Ordinance shall apply accordingly. \n \n(2) \nThe provisional assessment shall stand abated and shall be taken be \nassessment finalized under sub-section (1) of section 120 where the returns of \nincome and wealth statement for the relevant tax year and the preceding tax year \nalong with prescribed form, statements or documents are filed by the person within \na period of forty-five days of receipt of","quote_sha256":"c9e88360f0cfe1ab2cd59ce514319d0ce6c09d36ea3b38d70e55441e0a2855fd","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-39510947268ba8e6d546","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"182","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950089,"character_end":950409,"quote":"1[182. Offences and penalties.— (1) Any person who commits any offence \nspecified in column (2) of the Table below shall, in addition to and not in derogation \nof any punishment to which he may be liable under this Ordinance or any other \nlaw, be liable to the penalty mentioned against that offence in column (3) thereo","quote_sha256":"30f5621a8ece342df26da219fbe20e4833f383bb9e95a33fbf64766215c2e9bf","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-182-950089","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1928539,"character_end":1928550,"quote":"section 182","quote_sha256":"2be57cf9879e63c8f6a8972f828d9084850d58aacb9ac901a245a7cc9c5774e3","reader_fragment":"p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1928369,"character_end":1928780,"quote":"s final assessment under \nsub-rule (1) of rule 4, the Commissioner may within thirty days of the final \nassessment initiate proceedings for imposition of penalties under section 182 on \naccount of non-furnishing and concealment of income. \n \n6. \nFor the purposes of this Schedule, imputed income means- (a) income \nfor individuals and association of persons which have resulted in the amount of tax \ngiven in pa","quote_sha256":"9562090d203101c90bda31561c3c68a6595f169d3dac7040e9352d9162ed988a","reader_fragment":"p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-befcf3383dac423e9c5e","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"165","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":863487,"character_end":863506,"quote":"165.  Statements.— ","quote_sha256":"5e8447ceebaa6d27c8ae43cb1e3f213292bc9e5293196c4bd6dcdf1045393d3a","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1929508,"character_end":1929519,"quote":"section 165","quote_sha256":"cb0d666614062e03baf838533a5583e9a17db50c2198164022a256bc3c8f8b4b","reader_fragment":"p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1929338,"character_end":1929749,"quote":"list, \nthe Commissioner shall initiate proceedings under sections 182 and 191 against \nthe withholding agent within thirty days of filing of withholding statement under \nsection 165. \n \n8. \nAmendment of assessment.-(1) The Commissioner may amend an \nassessment order where the imputed income is less than the amount on which tax \nwas deducted or collected under rule 1 or on the basis of definite information \na","quote_sha256":"13ac07b634712eac799edc042f1d038884e2dc8e46113cada6e03da2e4abd00b","reader_fragment":"p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1928000-1929600-03328b6adc440d3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ad47c2a4d3b448ac74c2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"122","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614313,"character_end":614345,"quote":"122. Amendment of assessments.— ","quote_sha256":"4313a621b35b3610468582c3fd8ae94a654dc852578474a508752dcbed5d4acd","reader_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-612800-614400-581ee51bd81ae168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-612800-614400-581ee51bd81ae168","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1930791,"character_end":1930802,"quote":"section 122","quote_sha256":"f3314e5da37d07bce2519e9915a02ba4621f2a54506762c1dd3ae6e2bf54f41d","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1930621,"character_end":1931032,"quote":"ems necessary, amend the assessment order. \n \n(3) \nFor the purposes of sub-rule (1), “definite information” shall have the \nsame meaning as defined in sub-section (8) of section 122. \n \n9. \nProvisions of Ordinance to apply.- The provisions of this Ordinance not \nspecifically dealt with in the aforesaid rules shall apply, mutatis mutandis, in the \ncase of proceedings against the persons not appearing on activ","quote_sha256":"e252d1a8848c64899b03863bf76e5f55e0e9e558cf5a53cb27daa9233a4fef73","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9fe601eab92b822cb394","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"149","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780865,"character_end":780881,"quote":"149.  Salary. — ","quote_sha256":"9207a19deacde6abc7f3b38291dfdd6559f7488f64cfce368a2917b4d3362212","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931203,"character_end":1931214,"quote":"section 149","quote_sha256":"076fdba2fb35a89451f2f4716e47a7984838f12f5cac0cb62c660d67f4bb94e1","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931033,"character_end":1931444,"quote":" taxpayers’ list. \n \n10. \nThe provisions of this Schedule shall not apply on tax collectible or \ndeductible in case of the following sections:- \n \n(a) tax deducted under section 149; \n \n(b) tax deducted under section 152 other than sub-section 1[(2A)(a),] (2A)(b) \nand (2A)(c) of section 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n","quote_sha256":"bb6d3d834b56a5304df5405d0148158d5dfe52e07297b19b1f4e2792556cdf58","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7fb585e6a917116162f1","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931242,"character_end":1931253,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931072,"character_end":1931483,"quote":"s of this Schedule shall not apply on tax collectible or \ndeductible in case of the following sections:- \n \n(a) tax deducted under section 149; \n \n(b) tax deducted under section 152 other than sub-section 1[(2A)(a),] (2A)(b) \nand (2A)(c) of section 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section ","quote_sha256":"71dad39d6ddd82b23ee90c6a616e39a54ae499edef84998b2498c5a98cb7dc6f","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-5f1cd8d696460a5fcf86","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"1","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897655,"character_end":1897726,"quote":"1. Manner and basis of computation of capital gains and tax thereon.—  ","quote_sha256":"a6803064479629e1172ef650115413aac83d0b5381a97ec3e9889a543271e86e","reader_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1897600-1899200-91e5265c8a499b7a","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931269,"character_end":1931278,"quote":"section 1","quote_sha256":"e8edaa4ef082870dfe6a4cfdd6cd64c0367ac840fc4e95457f39577e769ca207","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931099,"character_end":1931508,"quote":"t apply on tax collectible or \ndeductible in case of the following sections:- \n \n(a) tax deducted under section 149; \n \n(b) tax deducted under section 152 other than sub-section 1[(2A)(a),] (2A)(b) \nand (2A)(c) of section 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section (2) of section 152 to the","quote_sha256":"c8c276a803dc99008673fe613236b3e893f0522838075d7a719f25c601ced411","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-28db05663ba9c40d4166","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931313,"character_end":1931324,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931143,"character_end":1931554,"quote":" case of the following sections:- \n \n(a) tax deducted under section 149; \n \n(b) tax deducted under section 152 other than sub-section 1[(2A)(a),] (2A)(b) \nand (2A)(c) of section 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section (2) of section 152 to the extent of clause \n(5AA) of Part II.  \n(c) tax","quote_sha256":"738412917702e93d02bc0aca4effe1887dde4c6c1d23a924551b277261585253","reader_fragment":"p-r-2b2ba404-1929600-1931200-128acb0e99965e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1929600-1931200-128acb0e99965e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-49edc268f265cf571fe0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931429,"character_end":1931440,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931259,"character_end":1931670,"quote":" than sub-section 1[(2A)(a),] (2A)(b) \nand (2A)(c) of section 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section (2) of section 152 to the extent of clause \n(5AA) of Part II.  \n(c) tax collected or deducted under section 154; \n4[(ca) tax collected or deducted under section 154A;] \n5[   ] Omitted \n \n","quote_sha256":"f99655ba062412124602b29d8e451f94790f0312bea08ef7f96107bc06bd2ca6","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d2ed8942610d47c9ae3d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"152","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791381,"character_end":791414,"quote":"152. Payments to non-residents.— ","quote_sha256":"e44e45a36b610ade69dff34fd15607f04e0ecbbe11e4a3573629219fa4889cd9","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931490,"character_end":1931501,"quote":"section 152","quote_sha256":"2f5b522493c67cce523d1e278ba21f02488c5ec97b16cc72da8387bec7e77202","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931320,"character_end":1931731,"quote":" 152; \n2[(ba) Tax deducted under clause (5A) of Part II of the Second Schedule read \nwith sub-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section (2) of section 152 to the extent of clause \n(5AA) of Part II.  \n(c) tax collected or deducted under section 154; \n4[(ca) tax collected or deducted under section 154A;] \n5[   ] Omitted \n \n \n(d)  \n                                            \n1 The ex","quote_sha256":"086d89b3da1e89b524573284626e30a59651a8d0928f64b8ae77b052a3996316","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-0319faee0b1d4452ec77","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833033,"character_end":833050,"quote":"154.  Exports. — ","quote_sha256":"8f74c40f4aeaea3d5746fe08eafd90c6f1ea0d4df0223bef68bc99ee2c563abd","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931583,"character_end":1931594,"quote":"section 154","quote_sha256":"7a4ba754b5435be19190915f30d4f6b3abfc97f3dcb044a9133bfcdf7b5c456c","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931413,"character_end":1931824,"quote":"-section (2) of section 152.] \n3[(bb)  tax deducted under sub-section (2) of section 152 to the extent of clause \n(5AA) of Part II.  \n(c) tax collected or deducted under section 154; \n4[(ca) tax collected or deducted under section 154A;] \n5[   ] Omitted \n \n \n(d)  \n                                            \n1 The expressions “(1), (1AA), (2)” substituted by Finance Act, 2020 dated 30th June, 2020  \n2 Clause","quote_sha256":"c133d1eb931396b0be1e2f452d7d374eaf597b0d5c7ca0ae1acb832bb46f9f58","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-2f66c29c5f1c7c38eeb0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"154A","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837411,"character_end":837731,"quote":"2[154A. Export of Services. — (1) Every authorized dealer in foreign exchange \nshall, at the time of realization of foreign exchange proceeds on account of the \nfollowing, deduct tax from the proceeds at the rates specified in Division IVA of \nPart III of the First Schedule –   \n  \n(a)   exports of computer software or","quote_sha256":"d3f0a4232c4c9f2423c5884d45d8cddb223b1bd58902cd84de5299e574bda432","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-154a-837411","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931636,"character_end":1931648,"quote":"section 154A","quote_sha256":"49a9208e733ba59c29382ab0a02c2a3a461ce94feb922d3d67c83f5e789231be","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931466,"character_end":1931878,"quote":"nder sub-section (2) of section 152 to the extent of clause \n(5AA) of Part II.  \n(c) tax collected or deducted under section 154; \n4[(ca) tax collected or deducted under section 154A;] \n5[   ] Omitted \n \n \n(d)  \n                                            \n1 The expressions “(1), (1AA), (2)” substituted by Finance Act, 2020 dated 30th June, 2020  \n2 Clause (ba) inserted through Tax Laws (Second Amendment) Ord","quote_sha256":"b83e801154a6c5352fc1ea0f939d4ed09c9d2d09c3e7cf039be752568b24fea9","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-50c626bc13a8fc138b96","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"155","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":840665,"character_end":840703,"quote":"155. 4[Rent of immoveable] property.— ","quote_sha256":"ec893f58556476f3b702d98a7a540c73105e08e237fb170752bc55aa653cc405","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932215,"character_end":1932226,"quote":"section 155","quote_sha256":"5155f05533143cdc9c6ad30d4a63484273dff818f6750a30d118f94e4c28841f","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932045,"character_end":1932456,"quote":"t, 2022. \n5  Clauses (d), (f), (g), (h), (j), (m), (r) and (s) omitted by the Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under sect","quote_sha256":"2d5000bc46cb288175452e68266d2258dbcb66e1a805f4b386d4143074368d2f","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e26639b7578c1d8dfcd2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932253,"character_end":1932265,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932083,"character_end":1932495,"quote":"), (j), (m), (r) and (s) omitted by the Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under sec","quote_sha256":"fac010bd741f2681f849494c8b1797bdaf4b5fa77bad1b96a8978561ccba9513","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-dd2c5056718b1bf7493d","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932292,"character_end":1932304,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932122,"character_end":1932508,"quote":" Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"720f2088b82adfbedac780deb3be7243172ea521e5e048b0f93a69fdef54739b","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e62b40e5fa8999e1ea71","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"233A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932332,"character_end":1932344,"quote":"section 233A","quote_sha256":"ddde8951a3c659de2c0951930c939286dde254f51c3b82dc4d4d2824dba7793d","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932162,"character_end":1932508,"quote":"\nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"54c8277f4661381296cce2a63d33ac350ce725c3df8d805f9e3781bad6d4972b","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f566be7c4ad557954feb","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932372,"character_end":1932384,"quote":"section 235A","quote_sha256":"7822fdab5c2f0c52fdc685060ac667f338811ef60c9d0fc36e808abdf6f28fe4","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932202,"character_end":1932508,"quote":"ducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"0768fd896c5b4683ebc7ecbc7b4d5c4c5f33f6ec223d671360bd6a91d17d2219","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-d450ea1d1dd54d85e512","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932412,"character_end":1932424,"quote":"section 236B","quote_sha256":"443436c5700a7dc934ea24829e64cad090cdc96edbef4db4b094250e0ab114f1","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932242,"character_end":1932508,"quote":"cted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"aeefcc9894635f3d37602ae9176358fc3e73d57d1734d8d11f20b0e8e638cc70","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-3a0a3c6e71452648eaa2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236L","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199330,"character_end":1199393,"quote":"   236L. Advance tax on purchase of international air ticket.— ","quote_sha256":"edfbe2b9f8bceb95b0479ae04c8e0ba2650be03f93300d6b189c83cabf42caf1","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932452,"character_end":1932464,"quote":"section 236L","quote_sha256":"edc08ccd5b0e1e66203f2e455d61cfcf35be92d07e596943299f5453e018dde8","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932282,"character_end":1932508,"quote":"ted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"90f39de69b84249b94b01d8a48c77910d8288c82b0851176c061ed507a2fb839","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9297d6a9d50a2c4b1233","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236P","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932492,"character_end":1932504,"quote":"section 236P","quote_sha256":"72dce469bd7f5e86c5ec695abf87046b1b0469c71b6308452527cf49e8a1e155","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932322,"character_end":1932508,"quote":"ted under section 233AA; \n(j) \ntax deducted under section 235A; \n(m) \ntax collected under section 236B; \n(r) \ntax collected under section 236L; \n(s) \ntax collected under section 236P; \n ","quote_sha256":"dd9054466c4164ca4a729e6a17a61b81568df7935329e80fe9aadc09d45585f6","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-21e738e6c1d14c855597","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"231A","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932666,"character_end":1932678,"quote":"section 231A","quote_sha256":"2a8751b22640325fb2254aec8526d38b50ace45c9e3c4f612943099334cbfd7a","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932510,"character_end":1932908,"quote":"\f\nTenth Schedule ________________________________________ \n767 \n \n(e) 1[Omitted]                \n \n(f) \nOmitted \n \n(g) Omitted \n \n2[(ga) tax deducted under section 231AB;] \n \n(h) \nOmitted \n \n3[(ha)  tax collected under section 234 during the period starting from the \ndate of commencement of the Tax Laws (Second Amendment) \nOrdinance, 2022 and ending on the 30th day of June, 2023 in respect \nof g","quote_sha256":"14821a927eede6dac6620fd57629b933e150a8f0dee5254b981a89b205f98b35","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6a8e59b205c41f779ba7","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"234","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164925,"character_end":1164957,"quote":"234. 1[Tax on motor vehicles].— ","quote_sha256":"356cc0b248d010f35a521882db0fbf55f96246a842d5f98dec31f798c3a87bfe","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932729,"character_end":1932740,"quote":"section 234","quote_sha256":"b575835cd19520edb7b890e2c02d3efb36aaf36fd6e9aa1e3a8248ab72da6449","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932559,"character_end":1932970,"quote":"________ \n767 \n \n(e) 1[Omitted]                \n \n(f) \nOmitted \n \n(g) Omitted \n \n2[(ga) tax deducted under section 231AB;] \n \n(h) \nOmitted \n \n3[(ha)  tax collected under section 234 during the period starting from the \ndate of commencement of the Tax Laws (Second Amendment) \nOrdinance, 2022 and ending on the 30th day of June, 2023 in respect \nof goods transport and passenger transport vehicle.] \n \n \n(i) tax ","quote_sha256":"014fcee51a31d995ccb6e47b723953e23445b21a40dc5b137472d1eb9cadd61e","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-c8b005e4e2755e503cd9","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167479,"character_end":1167511,"quote":"235. Electricity consumption.-  ","quote_sha256":"507966ca28dd8a02963f51ba06c81abc20faa357183198cc455842b21ae93dab","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932985,"character_end":1932996,"quote":"section 235","quote_sha256":"a5a1210ce08db08d218fbd1868c06ba0904447207a290280b6d5454c7d2d86b6","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932815,"character_end":1933226,"quote":"(Second Amendment) \nOrdinance, 2022 and ending on the 30th day of June, 2023 in respect \nof goods transport and passenger transport vehicle.] \n \n \n(i) tax deducted under section 235; \n \n(j) Omitted \n \n(k) 4[ ]  \n(l) tax collected under section 236; \n \n(m) Omitted \n    \n \n(n) 5[ ]  \n \n \n \n \n \n \n(o) 6[ ]  \n(p) Omitted       \n \n(q) 7[ ]  \n(r) Omitted \n \n(s) Omitted \n \n(t) Omitted  \n \n8[ ] \n                     ","quote_sha256":"4864df795ad27ba3e00ec5990f50757326be7018bd0139c3deef6d94693393aa","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-a09047839317f2415222","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173737,"character_end":1173777,"quote":" 236. Telephone 1[and internet] users.- ","quote_sha256":"06a4e1820b820e9a22449a8226849c346c62b7c553767c1452ac82f6cb0cc8f0","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933051,"character_end":1933062,"quote":"section 236","quote_sha256":"423aa1e2e34a0cbef8f626b7fb7cbd3e57bcd0428d9727a5b34f1b177b366f7a","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932881,"character_end":1933292,"quote":"June, 2023 in respect \nof goods transport and passenger transport vehicle.] \n \n \n(i) tax deducted under section 235; \n \n(j) Omitted \n \n(k) 4[ ]  \n(l) tax collected under section 236; \n \n(m) Omitted \n    \n \n(n) 5[ ]  \n \n \n \n \n \n \n(o) 6[ ]  \n(p) Omitted       \n \n(q) 7[ ]  \n(r) Omitted \n \n(s) Omitted \n \n(t) Omitted  \n \n8[ ] \n                                            \n1 Sub-rule (e), (p) and (t) omitted by the","quote_sha256":"cdc87ed4fd3c4e6b1cb004de8be1fc3cef6e58fe58f6aae070f0ee0ba3949f43","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f92ca4218f0c78480fd2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"156B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933377,"character_end":1933389,"quote":"section 156B","quote_sha256":"e8a6c1ef4f15d5fa94992e3fa21e2d532892c2b3791a7619807ace5d431c52cf","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933207,"character_end":1933619,"quote":"                                          \n1 Sub-rule (e), (p) and (t) omitted by the Finance Act, 2022. The omitted sub-rules read as follows:  \n“(e) tax deducted under section 156B; \n   (p) tax deducted under section 236I; \n   (q) tax deducted under section 236Q;” \n \n2 Sub-rule (ga) inserted by the Finance Act, 2023.   \n3 Clause (ha) inserted by the Tax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2","quote_sha256":"a4124af67eb7ccb55968108667a2eb59783b840db4eb7d6fe53f31b8c723b727","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-df06a6e40c7db8b32e9f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236I","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933418,"character_end":1933430,"quote":"section 236I","quote_sha256":"167a15850ea1805b7572ff4b121a5a41e4de75b563b7d68ab0cf1220c76c5d7e","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933248,"character_end":1933660,"quote":" \n1 Sub-rule (e), (p) and (t) omitted by the Finance Act, 2022. The omitted sub-rules read as follows:  \n“(e) tax deducted under section 156B; \n   (p) tax deducted under section 236I; \n   (q) tax deducted under section 236Q;” \n \n2 Sub-rule (ga) inserted by the Finance Act, 2023.   \n3 Clause (ha) inserted by the Tax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier \nthis clause was inserted th","quote_sha256":"793454e77d9d05d5424beecb1666683a6d3c634e35da0210b67c52a4c00519c5","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-f2d6f738dbc912d1687a","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236Q","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933459,"character_end":1933471,"quote":"section 236Q","quote_sha256":"b896280c0577c4b9354be48b86db7980f59a4c2518945662a0b58ab84aed42c4","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933289,"character_end":1933701,"quote":"the Finance Act, 2022. The omitted sub-rules read as follows:  \n“(e) tax deducted under section 156B; \n   (p) tax deducted under section 236I; \n   (q) tax deducted under section 236Q;” \n \n2 Sub-rule (ga) inserted by the Finance Act, 2023.   \n3 Clause (ha) inserted by the Tax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier \nthis clause was inserted through Tax Laws (Second Amendment) Ordinan","quote_sha256":"bf2efdc9c77419f88020ecd89a120a8bf82c45af5ae12128b42784c8bd5c0835","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-932e0cfea5d70a76a2b8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"235B","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933874,"character_end":1933886,"quote":"section 235B","quote_sha256":"15d4282b2a113594da97b54fffcae94b26842a6313b8765b2c461571b761fcd8","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933704,"character_end":1934116,"quote":" 2022 (VI of 2022) dated \n23.08.2022. \n4 Sub-rule (k) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  (k) tax collected under section 235B;. \n5 Sub-rule (n) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  “(n) tax collected under section 236D;” \n6 Sub-rule (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitt","quote_sha256":"ccdeaa52cad2f9adbcc41875987a9e131c0a9c3dc103472651de8eccd1a4dac0","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-4bf68a7cfdc1bc20c6a8","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236D","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934021,"character_end":1934033,"quote":"section 236D","quote_sha256":"7b654aa69e53bf8e078896ae810a6b983a7aa89228ee30791f14379151f9b026","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933851,"character_end":1934263,"quote":"k) tax collected under section 235B;. \n5 Sub-rule (n) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  “(n) tax collected under section 236D;” \n6 Sub-rule (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as  \nfollows: “(o) tax collected under section 236F;” \n7 Sub-rule (q) omitted through Finance Act, 2020 dated 30th June, 2020 the omit","quote_sha256":"7ced050315ae2b0212497f76cccee2c9bf5e61972903c8bbca482ccb12d4c479","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-7d76dc9290ec39a63bb0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236F","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1189584,"character_end":1189904,"quote":"2[236F. Advance tax on cable operators and other electronic media.— (1) Pakistan Electronic \nMedia Regulatory Authority, at the time of issuance of licence for distribution services or renewal of the \nlicence to a licencee, shall collect advance tax at the rates specified in Division XIII of Part IV of the \nFirst Sched","quote_sha256":"61aa43ef3f4fd385cff788d3c2a09bf6054fe3870b99b2b7bd25b32b33ab357a","reader_fragment":"p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1188800-1190400-2ac5dd0f3bf40bfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-236f-1189584","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934168,"character_end":1934180,"quote":"section 236F","quote_sha256":"5b79b5e18a927aacd9db45629934fae27fabe5595313ccfa03c720cb8e8aca09","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933998,"character_end":1934410,"quote":"n) tax collected under section 236D;” \n6 Sub-rule (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as  \nfollows: “(o) tax collected under section 236F;” \n7 Sub-rule (q) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows: “(q) tax collected under section 236J;” \n \n8 Sub-rules (u),(v),(w) and (x) omitted though Finance Act, 2020 dated 30th J","quote_sha256":"a181a46e248afc227c119daa874127fcbfb9bb45fc808fb360f855e169223038","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-83839cba59c94fd7cec0","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236J","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934315,"character_end":1934327,"quote":"section 236J","quote_sha256":"194bb9ef06c21484aac8c698f31ba5b9fb067b830ea01023e0e3612c502e5dae","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934145,"character_end":1934535,"quote":"o) tax collected under section 236F;” \n7 Sub-rule (q) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows: “(q) tax collected under section 236J;” \n \n8 Sub-rules (u),(v),(w) and (x) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted \nrules read as follows : \n(u) tax collected under section 236R; \n(v) tax collected under section 236U; ","quote_sha256":"3cc1c2d20865b1a0629249661c052f080a3c6f77f1e725e67bd8cce135b13a93","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-b4077703378de6dcf7ca","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236R","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934482,"character_end":1934494,"quote":"section 236R","quote_sha256":"df93ff997b4b15ca6d3cd8857e1925b417a79fd2c0c6b0b1583e8e824cc68a31","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934312,"character_end":1934535,"quote":"er section 236J;” \n \n8 Sub-rules (u),(v),(w) and (x) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted \nrules read as follows : \n(u) tax collected under section 236R; \n(v) tax collected under section 236U; ","quote_sha256":"b86e244496ab16cbf84cf00fa66abebd3445711d7e3ee6060a5e0e134c1d4708","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-9e1f313caee42626608c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236U","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934521,"character_end":1934533,"quote":"section 236U","quote_sha256":"3ec86f70230e4ca6a72a4ade30e53be6856611218918ab11a4fdc190f02a2864","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934351,"character_end":1934535,"quote":"),(w) and (x) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted \nrules read as follows : \n(u) tax collected under section 236R; \n(v) tax collected under section 236U; ","quote_sha256":"1434ab7845cbe2a36033e22702b521184df4354cf2b24e26c166c0b87d9b3af8","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e2a4e8398fbea75bea6b","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"2","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1900882,"character_end":1900909,"quote":"2. Sources of Investment.— ","quote_sha256":"6b5c9100f11a3456ad1faab6300102956b02eb3c5fbcdb6d133cd0809c403b5b","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934632,"character_end":1934641,"quote":"section 2","quote_sha256":"1143ba57494ab8bf80e682431bf81e424b6a53f23f58c0b73d90b6b73f32f4b0","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934537,"character_end":1934871,"quote":"\f\nTenth Schedule ________________________________________ \n768 \n \n \n1[(y)  tax collected under section 2[37A on disposal of securities acquired \non and from 1st day of July, 2025;] \n \n \n \n \n \n \n                                            \n(w) tax collected under section 236V; \n(x) tax collected under section 236X;”  \n1 New sub-rule ","quote_sha256":"4a31a0b4e8d19478b0e7ec79891ab80b3413fb1f5c514465dd7867351f382d5e","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-ab85d4d19ee2cd05cfba","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236V","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934800,"character_end":1934812,"quote":"section 236V","quote_sha256":"84244ae07abf5de882813047e416b27ed5a810915c5b7287958726a3176ba3ac","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934630,"character_end":1934973,"quote":"r section 2[37A on disposal of securities acquired \non and from 1st day of July, 2025;] \n \n \n \n \n \n \n                                            \n(w) tax collected under section 236V; \n(x) tax collected under section 236X;”  \n1 New sub-rule (y) inserted by the Finance Act, 2024. \n2 The expression “37A%” substituted by the Finance Act, 2025. ","quote_sha256":"38ac0fd4202c043f4a02b92a26a93de8cde7ce11aed2bcf2a3bedbaf9f33c001","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-1e39c9aa49c424384dd4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"236X","qualifier":null,"resolution":"operative_heading_not_identified","target_evidence":null,"target_fragment":null,"evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934839,"character_end":1934851,"quote":"section 236X","quote_sha256":"eee8a2889fb163ddcc48aa1683ad574b8062e30195bfc66feb63596b303b2c70","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934669,"character_end":1934973,"quote":"es acquired \non and from 1st day of July, 2025;] \n \n \n \n \n \n \n                                            \n(w) tax collected under section 236V; \n(x) tax collected under section 236X;”  \n1 New sub-rule (y) inserted by the Finance Act, 2024. \n2 The expression “37A%” substituted by the Finance Act, 2025. ","quote_sha256":"9d1fa0cd9c612147bdb23db148b058fb92e11be9aefec7af4eefc7b20a77871e","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-83b2fc462a84ba804acf","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1935074,"character_end":1935086,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934975,"character_end":1935316,"quote":"\f\nEleventh Schedule___________ __________________________ \n \n771 \n1[ELEVENTH SCHEDULE \n \n     [See section 100D] \n \nRULES FOR COMPUTATION OF PROFITS AND GAINS OF BUILDERS AND \nDEVELOPERS AND TAX PAYABLE THEREON \n \n1. \nEligibility.–These rules shall apply to projects undertaken by builders and \ndevelopers under section 100D. \n \n2. \nScope an","quote_sha256":"4122cb4abee0ede6416be956d82ded51032855c25c05d7ee42003f91006fc13f","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-af3d4c686675f80980d4","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1935287,"character_end":1935299,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1935117,"character_end":1935529,"quote":"ROFITS AND GAINS OF BUILDERS AND \nDEVELOPERS AND TAX PAYABLE THEREON \n \n1. \nEligibility.–These rules shall apply to projects undertaken by builders and \ndevelopers under section 100D. \n \n2. \nScope and payment of tax.—(1) Income computed and tax payable \nthereon shall be on Project-by-Project basis which shall be computed and paid at \nthe rates provided in rule 10. \n \n(2) (a) The above-referred rates shall be ","quote_sha256":"bde1b0be2522bcf2802ba5f50d2df865d1c964af0113002ccb082cc5522437be","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e99abea56dd54b751f87","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1937962,"character_end":1937974,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1937792,"character_end":1938204,"quote":"in case of \na project shall submit two separate forms for registration as a \ndeveloper and as a builder 2[: \n \nProvided further that where benefit of sub-section (3) of \nsection 100D is required to be claimed by builder or developer, the \nproject shall be registered latest by 30th day of June, 2021; and] \n \n(b)  \nan irrevocable option to be assessed under this Schedule in respect \nof each project. \n \n(2)  \nA ","quote_sha256":"18993a3f5313b6bfabf47428435c130c4c2380c9dc0031cc56a0caada6bf0647","reader_fragment":"p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-4d09eaaf863e7f9facf2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"147","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749918,"character_end":749958,"quote":"147. Advance tax paid by the taxpayer.— ","quote_sha256":"c6cd6642077b71aade275bfef63957f332d4720ccfb32a19dac6cca74078243b","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939318,"character_end":1939329,"quote":"section 147","quote_sha256":"873803ec7e676a8cdf714c70d19ca262dcfb43ddd9d6e8e59b6e4f5e4c864231","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939148,"character_end":1939559,"quote":"ax equal to one-fourth of the tax liability for the year as determined in \naccordance with sub- rule (1) of rule 2 in four equal installments in the manner laid \ndown in section 147. \n \n                                            \n(c) The tax liability so calculated and paid shall be final tax.”. \n1 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier this \nsubstitution w","quote_sha256":"e4e1fef3fc9b895d2c9f203a22b69bb482969b72c0f021ce09ebd885d574a193","reader_fragment":"p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1937600-1939200-719bdafa2c5d5928","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e9465997b75f9103c546","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939985,"character_end":1939997,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939815,"character_end":1940227,"quote":"Schedule_____________________________________ \n771 \n \n6. \nIncorporation of profits and gains for computation of income.—A \nbuilder or developer opting for taxation under section 100D shall not be allowed to \nincorporate profits and gains accruing from such projects in his books of account \nor wealth statement, as the case may be, in excess of ten times of the tax paid \nunder rule 2: \n \n \nProvided that such bu","quote_sha256":"24687b83f7ffbeb315273503d772af5a07397cd630df93afc29a076e900f1cbf","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e514f6d3c90b823e9c14","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941058,"character_end":1941069,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1940888,"character_end":1941299,"quote":" at the rate of \n20% on profits and gains which are in excess of said limit.] \n \n7. \nExemption from withholding of tax under sections 150 and 153.—(1) \nThe provisions of section 153 shall not apply to builders and developers on— \n \n(a) the purchase of building material except steel and cement; \n \n(b) services of plumbing, electrification, shuttering and other similar \nservices other than those provided by co","quote_sha256":"e2f7217488426a41e55098b57474809180d190cfaf19a5650ecd958d19ffab56","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b2c987db4a4a5cc0ed34","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"150","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785317,"character_end":785336,"quote":"150.  Dividends. — ","quote_sha256":"ce69eec9717b79aeffc72ee045093bda2bebe73e9b004306e074e4f0e62c8ae0","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941335,"character_end":1941346,"quote":"section 150","quote_sha256":"b6cf85ad72b181fc55d025e514d7425ce5454058a2418f8bb6bb514149a55979","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941165,"character_end":1941576,"quote":"steel and cement; \n \n(b) services of plumbing, electrification, shuttering and other similar \nservices other than those provided by companies. \n \n \n(2) The provisions of section 150 shall not apply to payment of dividend \nexempt under sub-section (7) of section 100D. \n \n8. \nRestriction on change in pattern of ownership of a builder or developer \nbefore completion of a project.—Where exemption from the provis","quote_sha256":"618a6a805cde5f97e688a1aae49051e43b10ef0d9b3804c9df2d73a5f3f89a1b","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-e9ede41e85ab9f52b28f","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941419,"character_end":1941431,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941249,"character_end":1941661,"quote":" similar \nservices other than those provided by companies. \n \n \n(2) The provisions of section 150 shall not apply to payment of dividend \nexempt under sub-section (7) of section 100D. \n \n8. \nRestriction on change in pattern of ownership of a builder or developer \nbefore completion of a project.—Where exemption from the provisions of \nsection 111 has been claimed under sub-section (3) of section 100D, the foll","quote_sha256":"150ce89c70b47f1e9d39a9d52aac48700b6291f19a4a640f336314bf5d1b80ec","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-1ded332449985f06808c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"111","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":525479,"character_end":525516,"quote":"111. Unexplained income or assets. — ","quote_sha256":"621818ed52121e36080bc96cbd78d679248367228d59df3e32b31752e896ec97","reader_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-524800-526400-6254149e53690250","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-524800-526400-6254149e53690250","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941585,"character_end":1941596,"quote":"section 111","quote_sha256":"0de4d15f7859abb6c7ccb5ce1022d5f2f1c0321277495eaf28591aef0f7cc0e5","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941415,"character_end":1941826,"quote":" of section 100D. \n \n8. \nRestriction on change in pattern of ownership of a builder or developer \nbefore completion of a project.—Where exemption from the provisions of \nsection 111 has been claimed under sub-section (3) of section 100D, the following \nrestrictions shall apply, namely:— \n \n(a) a shareholder or a partner of a builder or developer shall not be allowed \na change in ownership of an incomplete pr","quote_sha256":"914a995d06c03510010cab47f6be57e436ea097dcbda76e0e02046eb636a0cea","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-094c4bb1168395429fa6","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941639,"character_end":1941651,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1941469,"character_end":1941881,"quote":"ern of ownership of a builder or developer \nbefore completion of a project.—Where exemption from the provisions of \nsection 111 has been claimed under sub-section (3) of section 100D, the following \nrestrictions shall apply, namely:— \n \n(a) a shareholder or a partner of a builder or developer shall not be allowed \na change in ownership of an incomplete project except where at least \nfifty percent of the total","quote_sha256":"b701346811fd60ba67721c440a47ccbe2892f5817921756a51463ee8408a1ed5","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-a9ed0b07fa96f411f459","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942604,"character_end":1942616,"quote":"section 100D","quote_sha256":"27d8e262f3544ac1fa4ea00a4bd34d7ff638e1afc243acf1535ea19fc43b9fe0","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942434,"character_end":1942846,"quote":"__________ \n772 \n \nthe 1[30th day of June, 2021] may join but additional partners or \nshareholders shall not be eligible for exemption provided under sub-\nsection (3) of section 100D. \n \n9.  Definitions.—(1) In these rules, unless there is anything repugnant in the \nsubject or context, \n \n(a) “area” means \n \n(i) in case of a builder,— \n \n(a) in case of a commercial or a residential building excluding a house,","quote_sha256":"3271afcddff70e833eb9e7f1b776691a2af8318e23cf45fa89b307e509c6a258","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-e235d2514667f15a75f2","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100D","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455700,"character_end":456020,"quote":"1[100D. Special provisions relating to builders and developers. – (1) For tax \nyear 2020 and onwards, the tax payable by a builder or a developer, as defined in \nsub-section (9), who opt to pay tax under this section shall be computed and paid \nin accordance with the rules in the Eleventh Schedule on a project by proje","quote_sha256":"76a7f4035dd13dad45bbf9e96020161323458a9f30911b8b02767315a21d14c7","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100d-455700","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1945987,"character_end":1946000,"quote":"section \n100D","quote_sha256":"d95e2b406ffb26ee6cef15ad392b7baa18f7cfee383917687a0d4c92be6ea241","reader_fragment":"p-r-2b2ba404-1945600-1947200-24871251b0c2fe94","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1945600-1947200-24871251b0c2fe94","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1945817,"character_end":1946074,"quote":"ot defined in these rules shall have \nthe same meaning as assigned to them under this Ordinance. \n \n10. \nRate and computation of tax liability.–(1) The rate of tax under section \n100D shall be computed in accordance with the Table below, namely:— \n \n \n \n \n ","quote_sha256":"8bb16d50914813c7dc2ab47a0db37b52cc862cd10dfbe002e39e334a37686558","reader_fragment":"p-r-2b2ba404-1945600-1947200-24871251b0c2fe94","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1945600-1947200-24871251b0c2fe94","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-fafb4953f0cee2382560","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"61","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312169,"character_end":312195,"quote":"61. Charitable donations.—","quote_sha256":"7c3f5db928ff54e5016a27bb8b1872e619eba8942db91cad74c295a1b036762b","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014444,"character_end":2014454,"quote":"section 61","quote_sha256":"6de61a94e99efc2b725edefb5542fa1f7090c91eb683385040b39d88e54cc0e3","reader_fragment":"p-r-2b2ba404-2014400-2016000-85deb820a0bbc3c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2014400-2016000-85deb820a0bbc3c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014343,"character_end":2014684,"quote":"\f\nThirteenth Schedule__________ __________________________ \n \n797 \n1[THE THIRTEENTH SCHEDULE  \n (See section 61) \n \nS. No. \nName \n(1) \n(2) \n1.  any Sports Board or institution recognised by the Federal Government for the \npurposes of promoting, controlling or regulating any sport or game. \n2.  The Citizens Foundation. \n3.  Fund for Promoti","quote_sha256":"4ea5d1758bc5644abd64b96a40fbaef4d12745dc8be48dd0420f8a26f17beec0","reader_fragment":"p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"internal-6a6334ef5dd1b619878c","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"100E","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":470631,"character_end":470951,"quote":"2[100E. Special provisions relating to small and medium enterprises.— (1) \nFor tax year 2021 and onwards, the tax payable by a small and medium enterprise \nas defined in clause (59A) of section 2 shall be computed and paid in accordance \nwith rules made under the Fourteenth Schedule.  \n \n(2) The Board may prescribe a s","quote_sha256":"5ba9d4555217fe59b62ee7ef6b7558036e85d0babb25e390ab944640e22759f2","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-100e-470631","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2019546,"character_end":2019558,"quote":"section 100E","quote_sha256":"44b3d64824e47009054d9cd8c0b60d0da1ae50dd84ada7ff493f58b62f0d3be9","reader_fragment":"p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2019451,"character_end":2019788,"quote":"\f\nFourteenth Schedule _________ __________________________ \n \n800 \n1[FOURTEENTH SCHEDULE \n(See section 100E) \n \nRULES FOR COMPUTATION OF PROFIT AND GAINS FOR SMALL \nAND MEDIUM ENTERPRISES \n \n1. \nApplication.- These rules shall apply to small and medium enterprises as defined in \nClause (59A) of Section 2 of the Ordinance. \n \n2. \nRegist","quote_sha256":"c212395570d06407650d1287e1a8bc082bcca3f21e531c1fa3de3bb96f24d4ca","reader_fragment":"p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-b34ad609cd645b4ec697","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"177","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928066,"character_end":928386,"quote":"1[177. Audit.— 2[(1) The Commissioner may call for any record or documents including \nbooks of accounts maintained under this Ordinance or any there law for the time being \nin force for conducting audit of the income tax affairs of the person and where such \nrecord or documents have been kept on electronic data, the pe","quote_sha256":"a7173d4a11a99630596cfe087cefb2d924f27a9b9dc98c98d9358c00026ddc27","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-177-928066","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2021185,"character_end":2021196,"quote":"section 177","quote_sha256":"cda45eb6a25d968af395b7a3dc12842b3248d10024efabf9c77ad4973fbd139e","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2021015,"character_end":2021393,"quote":" of this rule shall be exercised at the time of filing of \nreturn of income and option once exercised shall be irrevocable for three tax years. \n \n(3) \nThe provisions of section 177 and 214C shall not apply to SME who opts for \ntaxation under sub-rule (1) of this rule. \n  \n                                            \n1 The Fourteenth Schedule added by the Finance Act, 2021.  ","quote_sha256":"917f3a85cb1847fae49183ac71f03d394fddac18aeadd19a5ed200b10df6a0e4","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-66c0100cf7facbb22b41","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"153","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811013,"character_end":811333,"quote":"1[153. Payments for goods, services and contracts.— (1) Every prescribed \nperson making a payment in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read ","quote_sha256":"c4ee38009b583b175e0e1347b05b508364f1a9f02c0911caec954b2c9ce387f0","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-153-811013","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2022262,"character_end":2022273,"quote":"section 153","quote_sha256":"cb77214d1cde46d2df3236ed062f20abc863596673e60be8794b8939684361b1","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2022092,"character_end":2022488,"quote":"over.- The provisions of section 113 of the \nOrdinance shall not apply to SMEs. \n \n8. \nTax on Supply of Goods.-The tax deductible under clause (a) of sub-section (1) of \nsection 153 shall not be minimum tax where payments are received on sale or supply \nof goods by SMEs. \n \n9. \nProvisions of Ordinance to apply.- The other provisions of the Ordinance shall apply \nmutatis mutandis to the SMEs.] ","quote_sha256":"c7818fee4fa7155d8aaeda081938400e5c579ec9a3bf98782de89431d68ea623","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"internal-ef5bce9e9a0c6d21df07","source":"pk-code-f40603913b933194","target":"pk-code-f40603913b933194","provision_kind":"section","provision_number":"114C","qualifier":null,"resolution":"matched_operative_heading","target_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572539,"character_end":572859,"quote":"4[114C. Restriction on economic transactions by certain persons. — (1) \nNotwithstanding anything contained in any law for the time being in force, —  \n                                            \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substitu","quote_sha256":"687d17815c24ee5b9a5a90c0f3798ee5af092b620de1637dcc7588df2aead1dc","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"target_fragment":"provision-114c-572539","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2022587,"character_end":2022599,"quote":"section 114C","quote_sha256":"c94ed9d145bd035876de9ab32421315a78d5a13949daa9dc8bd70f9d2fbe8b4a","reader_fragment":"p-r-2b2ba404-2022400-2024000-9911ee831bc69620","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2022400-2024000-9911ee831bc69620","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2022490,"character_end":2022829,"quote":"\f\nFifteenth Schedule _________ __________________________ \n \n802 \n1[The Fifteenth Schedule \n[See section 114C] \nThreshold for Economic Transactions \n \nFor the purposes of section 114C of the Ordinance, the threshold of the economic \ntransactions specified herein, to be applied in respect of ineligible persons shall be \ndetermined as foll","quote_sha256":"c74c79e279a0297f0d3d4c4a616de9d01224c6419a3d126c95366fa2aa0b4803","reader_fragment":"p-r-2b2ba404-2022400-2024000-9911ee831bc69620","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2022400-2024000-9911ee831bc69620","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution_scope":"numbered_heading_only","target_identification":"unique_main_heading_in_source_based_reader"}],"external_references":[{"id":"external-e9dafa9883d7dbb53105","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"citation_id":"citation-1cc98b745206529fcfc8","provision_kind":"section","provision_number":"66","qualifier":null,"instrument_title":"Companies Act, 2017","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222924,"character_end":222962,"quote":"section 66 of \nthe Companies Act, 2017","quote_sha256":"a88f59c7a57435ffb513b96dc8fc3026f97ff880620e41ef3ac3478dfed5e351","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222943,"character_end":222962,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222754,"character_end":223192,"quote":"\nthis \nsection, \na \ncompany shall be allowed a deduction for a tax year for any amount transferred by \nthe company in the year to a participatory reserve created under 2[section 66 of \nthe Companies Act, 2017 (XIX of 2017)] in accordance with an agreement relating \nto participatory redeemable capital entered into between the company and a \nbanking company as defined in the3[Financial Institutions(Recovery of Finances) \nOrdinance,2001 ","quote_sha256":"e4a0a430a4c17e4c099271455d480d71250aa27db6ad2dad83287ca63778df52","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-d0aea4d6f80cd068","text_version_id":"law:pk-code-d0aea4d6f80cd068:sha256:11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","text_sha256":"11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","character_start":141334,"character_end":141406,"quote":"66.  Issue of securities and redeemable capital not based on interest.— ","quote_sha256":"d96751543305dde255b23402defcf69b612411433fbf37ea8bd88d36d66076ed","reader_fragment":"p-r-11a26025-140800-142400-360b14ed96ee3875","reader_url":"/laws/pk-code-d0aea4d6f80cd068#p-r-11a26025-140800-142400-360b14ed96ee3875","source_url":"https://pakistancode.gov.pk/pdffiles/administrator89de324eeaa53c96ff701820d2e007e4.pdf"},"target_fragment":"p-r-11a26025-140800-142400-360b14ed96ee3875"},{"id":"external-b9e82c656763fca3a4f0","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"citation_id":"citation-7ade77f2e5147cf5fb78","provision_kind":"section","provision_number":"120","qualifier":null,"instrument_title":"Companies Ordinance, 1984","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224167,"character_end":224211,"quote":"section 120 of the Companies Ordinance, 1984","quote_sha256":"57ae1e047453ebee4f4d089cb3e0a2536e2953b2b1732d8e891bb800160703a3","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224186,"character_end":224211,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":223997,"character_end":224441,"quote":"siness of the company in \nthe tax year in which it is so applied. \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 The expression “section 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act","quote_sha256":"378baa519af89185984cb787b3cd42decc0342a51cd2f5899ff637900308452a","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"operative_heading_not_identified","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-5e9f4c03a41ed2d3ddee","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"citation_id":"citation-ce379a7b0bda1922902a","provision_kind":"section","provision_number":"48","qualifier":null,"instrument_title":"Banking Companies \nOrdinance, 1962","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420710,"character_end":420762,"quote":"section 48 of the Banking Companies \nOrdinance, 1962","quote_sha256":"42f4d896c18ba5a6e3ee8a159d54772d57f1e2db2c93f4b6fd490e29f05eab4b","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420728,"character_end":420762,"quote":"Banking Companies \nOrdinance, 1962","quote_sha256":"128e40f7211e0453c44d50f6e658e84611666d19cb8dae37ae6547e15f712e81","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":420540,"character_end":420992,"quote":"he “transferee”) by virtue of operation of a Scheme of \nArrangement and Reconstruction under sections 282L and 284 to 287 of the \n2[Companies Act, 2017 (XIX of 2017)] or section 48 of the Banking Companies \nOrdinance, 1962 (LVII of 1962), if the following conditions are satisfied, namely:— \n(a) \nthe transferee must undertake to discharge any liability in \nrespect of the asset acquired; \n(b) \nany liability in respect of the asset must not exceed the","quote_sha256":"29709711702eec4d12eed7919b9bd1769fbedd25375c78c225db22565e10c84c","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-7110a61fd83bfee3","text_version_id":"law:pk-code-7110a61fd83bfee3:sha256:8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","text_sha256":"8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","character_start":209056,"character_end":209112,"quote":"48.  Procedure for amalgamation of banking companies. — ","quote_sha256":"5bd5728efb737a198603417dc62daac8b53dbe14e7b9b1408d6080638efdc02f","reader_fragment":"p-207350-209134-a6951a79bf9f70b0","reader_url":"/laws/pk-code-7110a61fd83bfee3#p-207350-209134-a6951a79bf9f70b0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJ%2BV-sg-jjjjjjjjjjjjj"},"target_fragment":"p-207350-209134-a6951a79bf9f70b0"},{"id":"external-fb601adca659152fcd32","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"citation_id":"citation-2ec0aa25146249e99eca","provision_kind":"section","provision_number":"48","qualifier":null,"instrument_title":"Banking Companies Ordinance, 1962","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421912,"character_end":421963,"quote":"section 48 of the Banking Companies Ordinance, 1962","quote_sha256":"8542080f8888b3ea1e5ac7e120c2f45a24fa6884d2a752f54d6731f0a91a20a8","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421930,"character_end":421963,"quote":"Banking Companies Ordinance, 1962","quote_sha256":"f1527944cc0a7926fdbeaf8037ff1df961469f3ae616e9949f45d76805026dc2","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421825,"character_end":422193,"quote":"\f\nChapter V – Provisions Governing Persons ________________ \n \n165 \n \n(XIX of 2017) or section 48 of the Banking Companies Ordinance, 1962 (LVII of \n1962) and approved by:— \n(a) \nthe High Court; \n(b) \nState Bank of Pakistan; or \n(c) \nSecurities and Exchange Commission of Pakistan, as the case \nmay be, on or after first day of July, 2007. \n \n(3) \nWhere sub-section (1","quote_sha256":"fa8cd707e83194808215ff2b20acb91c703a3c54a451000233db0b17f0b59acd","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-7110a61fd83bfee3","text_version_id":"law:pk-code-7110a61fd83bfee3:sha256:8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","text_sha256":"8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","character_start":209056,"character_end":209112,"quote":"48.  Procedure for amalgamation of banking companies. — ","quote_sha256":"5bd5728efb737a198603417dc62daac8b53dbe14e7b9b1408d6080638efdc02f","reader_fragment":"p-207350-209134-a6951a79bf9f70b0","reader_url":"/laws/pk-code-7110a61fd83bfee3#p-207350-209134-a6951a79bf9f70b0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJ%2BV-sg-jjjjjjjjjjjjj"},"target_fragment":"p-207350-209134-a6951a79bf9f70b0"},{"id":"external-eadd796783d61bdc6d0c","source":"pk-code-f40603913b933194","target":"pk-code-7110a61fd83bfee3","target_candidates":["pk-code-7110a61fd83bfee3"],"citation_id":"citation-787bf23147f7ded27ed7","provision_kind":"section","provision_number":"48","qualifier":null,"instrument_title":"Banking \nCompanies Ordinance, 1962","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423589,"character_end":423641,"quote":"section 48 of the Banking \nCompanies Ordinance, 1962","quote_sha256":"5466559ca8a8bdf8872997078c4bf1c9a9e15a3f44749246a697e2488226963e","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423607,"character_end":423641,"quote":"Banking \nCompanies Ordinance, 1962","quote_sha256":"08cf8944c07da558ecca7db00b3f204a6a3ef17e1dbed856d26854f769044fb0","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":423419,"character_end":423871,"quote":"s and the shares issued vested by virtue \nof the Scheme of Arrangement and Reconstruction under sections 282L and 284 \nto 287 of the Companies Act, 2017 (XIX of 2017) or section 48 of the Banking \nCompanies Ordinance, 1962 (LVII of 1962) and approved by the Court or State \nBank of Pakistan or Securities and Exchange Commission of Pakistan as the case \nmay be, are disposed of, the cost of shares shall be the cost prior to the operation \nof the said ","quote_sha256":"6d136cf18b42282f1e3812a19c38aeeecd52ae8c364f634f37246b06814453c2","reader_fragment":"p-r-2b2ba404-422400-424000-f9f20cb94df6d190","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-422400-424000-f9f20cb94df6d190","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-7110a61fd83bfee3","text_version_id":"law:pk-code-7110a61fd83bfee3:sha256:8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","text_sha256":"8d37691e13124f57dd9492d9850ee066eb02d18ab4fb794ca07668a12f54e8a3","character_start":209056,"character_end":209112,"quote":"48.  Procedure for amalgamation of banking companies. — ","quote_sha256":"5bd5728efb737a198603417dc62daac8b53dbe14e7b9b1408d6080638efdc02f","reader_fragment":"p-207350-209134-a6951a79bf9f70b0","reader_url":"/laws/pk-code-7110a61fd83bfee3#p-207350-209134-a6951a79bf9f70b0","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cJ%2BV-sg-jjjjjjjjjjjjj"},"target_fragment":"p-207350-209134-a6951a79bf9f70b0"},{"id":"external-1568fff86d92ebf7b1a1","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"citation_id":"citation-70938c64a465f74bdfd9","provision_kind":"section","provision_number":"42","qualifier":null,"instrument_title":"Companies Act, 2017","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451165,"character_end":451202,"quote":"section 42 of the Companies Act, 2017","quote_sha256":"9352150a844ef0a6d089f7cf82d58b6c28fb3909cfa9a78b00190fe3aa8028d8","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451183,"character_end":451202,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":450995,"character_end":451432,"quote":" Islamabad Capital \nTerritory (ICT) social welfare department; \n \n(e)  a not for profit company registered with the Securities and Exchange \nCommission of Pakistan under section 42 of the Companies Act, 2017; \n \n(f)   a welfare society registered under the provincial or Islamabad Capital \nTerritory (ICT) laws related to registration of co-operative societies; \n \n(g)  a waqf registered under Mussalman Waqf Validating Act, 1913 (VI of ","quote_sha256":"d4613f091b61c27aa3aeba86d6b81493884db3100a8c63cbabd4ef708a50058f","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-d0aea4d6f80cd068","text_version_id":"law:pk-code-d0aea4d6f80cd068:sha256:11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","text_sha256":"11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","character_start":108905,"character_end":108979,"quote":"42. Licencing of associations with charitable and not for profit objects.—","quote_sha256":"f00c59f9803b57ed251c8f2cd921ffa69d7492c5e85f73a15d22bebe09c5a277","reader_fragment":"p-r-11a26025-108800-110400-80e680f57631f783","reader_url":"/laws/pk-code-d0aea4d6f80cd068#p-r-11a26025-108800-110400-80e680f57631f783","source_url":"https://pakistancode.gov.pk/pdffiles/administrator89de324eeaa53c96ff701820d2e007e4.pdf"},"target_fragment":"p-r-11a26025-108800-110400-80e680f57631f783"},{"id":"external-505eaac7c6025be1c140","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"citation_id":"citation-791e68c8d7f36310acdc","provision_kind":"section","provision_number":"98","qualifier":null,"instrument_title":"Code of Civil Procedure, \n1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684006,"character_end":684054,"quote":"section 98 of the Code of Civil Procedure, \n1908","quote_sha256":"8b46c1993253e6ca3681199565f13d88f9036baaabd13a6a344a8bb67529bf63","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684024,"character_end":684054,"quote":"Code of Civil Procedure, \n1908","quote_sha256":"3303f078552ae06d5b37435f25515aeff30546fe9538be289ad41dbb7bb696d0","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":683836,"character_end":684284,"quote":"ference to the High Court under this section shall be heard by a Bench of not less than two Judges \nof the High Court and, in respect of the reference, the provisions of section 98 of the Code of Civil Procedure, \n1908 (V of 1908) shall apply, so far as may be, notwithstanding anything contained in any other law for the time \nbeing in force. \n(11) The High Court upon hearing a reference under this section shall decide the questions of law raise","quote_sha256":"f7ba444d9157e995a9d2d64845b94fde3f910451b2e3be795d70d4d476c0a483","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-2fff45df8bbd92f6","text_version_id":"law:pk-code-2fff45df8bbd92f6:sha256:5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","text_sha256":"5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","character_start":117744,"character_end":118064,"quote":"98. Decision where appeal heard by two or more Judges.__ (l) where  an appeal is heard by \r\na  Bench of two or more Judges, the appeal shall be decided in accordance with  the  opinion  of  such \r\nJudges or of the majority (if any) of such Judges. \r\n(2) Where there is no such majority which concurs in a judg ment varyi","quote_sha256":"34fc39e9d6e376ec12d1573496df93022a04503a0a48b3b8c8d93724d1869425","reader_fragment":"p-117513-119305-fdd11ada158e73b5","reader_url":"/laws/pk-code-2fff45df8bbd92f6#p-117513-119305-fdd11ada158e73b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apeb-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-117744","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-89d51c459491716054fc","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"citation_id":"citation-9ee2888176a00446984e","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"Limitation Act, 1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684955,"character_end":684992,"quote":"Section 5 of the Limitation Act, 1908","quote_sha256":"02b9203670bba5f2d2156d977c9c57d9730478dfd8db79d0925a19c3fb56f25b","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684972,"character_end":684992,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-684800-686400-c0f8befc33d7d2bd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":684785,"character_end":685198,"quote":" an assessment, the tax due under the assessment shall be payable in \naccordance with the assessment, unless recovery of the tax has been stayed by the High Court. \n(15) Section 5 of the Limitation Act, 1908 (IX of 1908) shall apply to an application under sub-section \n(1). \n(16) An application under sub-section (1) by a person other than the Commissioner shall be \naccompanied by a fee of one hundred rupees.” ","quote_sha256":"b8effb93264438546a20d8fba94315a7ff691a9222831a03585f5bf833f2a895","reader_fragment":"p-r-2b2ba404-683200-684800-1adf7375f17c670b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-683200-684800-1adf7375f17c670b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"ambiguous_source_editions","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-05d71047a08753ab465a","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"citation_id":"citation-5932987d775aeeec1baf","provision_kind":"section","provision_number":"98","qualifier":null,"instrument_title":"Code of \nCivil Procedure, 1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686872,"character_end":686920,"quote":"section 98 of the Code of \nCivil Procedure, 1908","quote_sha256":"1e2bd1d67379c414a62fda9e74a622554fa2e34b2b68eaadbb92e5b89711838d","reader_fragment":"p-r-2b2ba404-686400-688000-9b4bed82de373275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-686400-688000-9b4bed82de373275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686890,"character_end":686920,"quote":"Code of \nCivil Procedure, 1908","quote_sha256":"b9edda5d7699a53cc75fc9670bc5990a08685a294b55ee8ddb0ae0b1f1b6d8ea","reader_fragment":"p-r-2b2ba404-686400-688000-9b4bed82de373275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-686400-688000-9b4bed82de373275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":686702,"character_end":687150,"quote":"ference to the High Court under this section shall be heard by a Bench of not less than two \njudges of the High Court and, in respect of the reference, the provisions of section 98 of the Code of \nCivil Procedure, 1908 (Act V of 1908), shall apply, so far as may be, notwithstanding anything contained \nin any other law for the time being in force. \n(5)  \nThe High Court upon hearing a reference under this section shall decide the question of law ","quote_sha256":"dbb266483416d9848f2d6df854607dc4e04b0969984ae6e8c980821efaa8058c","reader_fragment":"p-r-2b2ba404-686400-688000-9b4bed82de373275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-686400-688000-9b4bed82de373275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-2fff45df8bbd92f6","text_version_id":"law:pk-code-2fff45df8bbd92f6:sha256:5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","text_sha256":"5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","character_start":117744,"character_end":118064,"quote":"98. Decision where appeal heard by two or more Judges.__ (l) where  an appeal is heard by \r\na  Bench of two or more Judges, the appeal shall be decided in accordance with  the  opinion  of  such \r\nJudges or of the majority (if any) of such Judges. \r\n(2) Where there is no such majority which concurs in a judg ment varyi","quote_sha256":"34fc39e9d6e376ec12d1573496df93022a04503a0a48b3b8c8d93724d1869425","reader_fragment":"p-117513-119305-fdd11ada158e73b5","reader_url":"/laws/pk-code-2fff45df8bbd92f6#p-117513-119305-fdd11ada158e73b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apeb-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-117744","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-7c0924e9ec002a8b31bc","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"citation_id":"citation-f1f5c9b3b2f4d1aac2d2","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"Limitation Act, 1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688334,"character_end":688371,"quote":"Section 5 of the Limitation Act, 1908","quote_sha256":"02b9203670bba5f2d2156d977c9c57d9730478dfd8db79d0925a19c3fb56f25b","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688351,"character_end":688371,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688164,"character_end":688601,"quote":"he expiration of a period of six months following the day on which it was made unless \nthe appeal is decided or such order is withdrawn by the High Court earlier. \n(8)  \nSection 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an application made to the High \nCourt under sub-section (1). \n(9)  \nAn application under sub-section (1) by a person other than the Commissioner shall be \naccompanied by a fee of one hundred rupees.”","quote_sha256":"9bbf2af9ff03f364ec6d59ddc83e393b607f83ad33b22255dff484cb6352c016","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"ambiguous_source_editions","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-f83e8f9a1ff12972d7ce","source":"pk-code-f40603913b933194","target":"pk-code-2fff45df8bbd92f6","target_candidates":["pk-code-2fff45df8bbd92f6"],"citation_id":"citation-ab41a280668c397192e1","provision_kind":"section","provision_number":"98","qualifier":null,"instrument_title":"Code of Civil Procedure, 1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689956,"character_end":690003,"quote":"section 98 of the Code of Civil Procedure, 1908","quote_sha256":"51bebbbd8b87ddc4d1d8e456ce7459de63a0239f7b4261ca3f0894a4c56738f7","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689974,"character_end":690003,"quote":"Code of Civil Procedure, 1908","quote_sha256":"262f4a4cb68907827a7a8e7fc81a994947f2057fcee5d9b762e50ed3b433a12c","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689786,"character_end":690233,"quote":" as deemed necessary for hearing cases under this section, \ncomprising of not less than two judges of the High Court and, in respect of the \nreference, the provisions of section 98 of the Code of Civil Procedure, 1908 (Act V \nof 1908), shall apply, so far as may be, notwithstanding anything contained in any \nother law for the time being in force.  \n \n(5) The Special Bench shall decide a reference within six months from the \ndate of its filing.","quote_sha256":"c0d326ed4f8c5b50d98d80b08b201dddcedb7418cce4394a6b56071d69fcba1d","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-2fff45df8bbd92f6","text_version_id":"law:pk-code-2fff45df8bbd92f6:sha256:5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","text_sha256":"5c3961ba9fa2cffa46f5cf59e105f7009fcf26c882ab42acc94658d35f5dfb63","character_start":117744,"character_end":118064,"quote":"98. Decision where appeal heard by two or more Judges.__ (l) where  an appeal is heard by \r\na  Bench of two or more Judges, the appeal shall be decided in accordance with  the  opinion  of  such \r\nJudges or of the majority (if any) of such Judges. \r\n(2) Where there is no such majority which concurs in a judg ment varyi","quote_sha256":"34fc39e9d6e376ec12d1573496df93022a04503a0a48b3b8c8d93724d1869425","reader_fragment":"p-117513-119305-fdd11ada158e73b5","reader_url":"/laws/pk-code-2fff45df8bbd92f6#p-117513-119305-fdd11ada158e73b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apeb-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-98-117744","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-24c232758a79a7baf506","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-53985970d7ba2acd","punjab-code-9c8e1693e64ec530"],"citation_id":"citation-a964ed0078e82d9301f7","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"Limitation Act, 1908","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693493,"character_end":693530,"quote":"Section 5 of the Limitation Act, 1908","quote_sha256":"02b9203670bba5f2d2156d977c9c57d9730478dfd8db79d0925a19c3fb56f25b","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693510,"character_end":693530,"quote":"Limitation Act, 1908","quote_sha256":"8bf7076509aef86ef0040856fe61fa4a7dd976facd57009d91c6959e0b85d60a","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693323,"character_end":693760,"quote":"piration of a period of six months following the day on which it was made \nunless the reference is decided or such order is withdrawn by the High Court \nearlier. \n \n(11) Section 5 of the Limitation Act, 1908 (IX of 1908), shall apply to an \napplication made to the High Court under sub-section (1).  \n \n(12) An application under sub-section (1) 6[, by the aggrieved person other \nthan the Commissioner,] shall be accompanied by a fee of ","quote_sha256":"2e2bb6bf188931daa53f87e94461e817aad35a9973a2058fd7884696475fb91d","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"ambiguous_source_editions","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b214b9f877d0cec9d2c5","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-f0054147218fd41f3fa7","provision_kind":"section","provision_number":"164","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1021815,"character_end":1021867,"quote":"section \n164 of the Code of Criminal Procedure, 1898","quote_sha256":"cd6ae9c5ba16c5a10dee5924e15b5e357e220fcf3d6b42cc008b91c6b95c68bf","reader_fragment":"p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1021835,"character_end":1021867,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1021645,"character_end":1022097,"quote":"efore a court.  \n   \n(12) Magistrate of the first class may record any statement or confession \nduring inquiry under this Ordinance, in accordance with the provisions of section \n164 of the Code of Criminal Procedure, 1898 (Act V of 1898).  \n  \n(13) Without prejudice to the foregoing provisions of this section, Board, with \nthe approval of the Federal Minister-in-charge, may, by notification in the official \nGazette, authorize any other officer wor","quote_sha256":"5507ce55bf9b270ef61da9366fb0147f20737678c112f6ced0db5e9de31b909e","reader_fragment":"p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1020800-1022400-a9d01a8a2b6b690b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":223268,"character_end":223588,"quote":"164. Power to record statements and confessions. __ (1) 1[2[* * * ], any Magistrate of the \r\nfirst class and any Magistrate of the second class specially empowered in this behalf by the \r\n3[Provincial Government] may, if he is not a police­officer] record any statement or confession made \r\nto him in the course of an in","quote_sha256":"e81a66c6fda1768829bef15bef9a70d10b86c123a0eefb9316cf7546574c01ed","reader_fragment":"p-221838-223559-3b7dc52e54c5bdd2","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-221838-223559-3b7dc52e54c5bdd2","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-164-223268","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-26fa7b105d7fa568364b","source":"pk-code-f40603913b933194","target":"pk-code-03404b539b9d2a9b","target_candidates":["pk-code-03404b539b9d2a9b"],"citation_id":"citation-497d7413b4ac37d77cc2","provision_kind":"section","provision_number":"202","qualifier":null,"instrument_title":"Code of Criminal Procedure, 1898","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1024793,"character_end":1024844,"quote":"section 202 of the Code of Criminal Procedure, 1898","quote_sha256":"51591b2570edcda2bb599cd88873f8b621e46522999aefbfb743aa99e60cfffd","reader_fragment":"p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1024812,"character_end":1024844,"quote":"Code of Criminal Procedure, 1898","quote_sha256":"1b01da182620115af0c42f15cc33535b3a5eaff42074da14748f6dac5a71df5b","reader_fragment":"p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1024623,"character_end":1025074,"quote":"5) A special Judge or a Magistrate or an officer holding inquiry under sub-\nsection (3) may hold such inquiry, as early as possible, in accordance with the \nprovision of section 202 of the Code of Criminal Procedure, 1898 (Act V of 1898).  \n  \n203F. Special Judge, etc. to have exclusive jurisdiction.— Notwithstanding \nanything contained in this Ordinance or in any other law for the time being in force \nno,–  \n  \n(a)   court other than the Special ","quote_sha256":"77c1aff29cb0316982d9bb4aeb32c32e00a4e75bb3336cb148f875743d396bb6","reader_fragment":"p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1024000-1025600-3892cdb2ebc666db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-03404b539b9d2a9b","text_version_id":"law:pk-code-03404b539b9d2a9b:sha256:3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","text_sha256":"3d1dacb650cc9b81e4de4e1b8bd8046b76474c412411107469f75d12a7bfb059","character_start":288200,"character_end":288520,"quote":"5[202. Postponement of issue of process. __ (1) Any Court, on receipt of a complaint of an offence of  \r\nwhich it is authorised to take cognizance, or which has been sent to it under section 190, sub­section (3), or \r\ntransferred to it under section 191 or section 192, may, if it  thinks fit, for reasons to be  record ","quote_sha256":"ec2fea5f77e5ca221da8979df10ebcc8ecde9ef238f67ec5ea8ccc1a391606c7","reader_fragment":"p-286791-288536-2d0301db2eb036b5","reader_url":"/laws/pk-code-03404b539b9d2a9b#p-286791-288536-2d0301db2eb036b5","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5lp-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-202-288200","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-7cd6c9658d8980b47e5c","source":"pk-code-f40603913b933194","target":"pk-code-e4bc57d936456289","target_candidates":["pk-code-e4bc57d936456289"],"citation_id":"citation-1aac736eb93398241ef4","provision_kind":"section","provision_number":"19","qualifier":null,"instrument_title":"Foreign Exchange Regulation Act, 1947","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087065,"character_end":1087120,"quote":"section 19 of the Foreign Exchange Regulation Act, 1947","quote_sha256":"0d2ecadae1be54bb6dcec171730eb2339efe3bb41f896264445124b066c6185d","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087083,"character_end":1087120,"quote":"Foreign Exchange Regulation Act, 1947","quote_sha256":"d926623a21c6703abec5236267323b6f5a57236d35d2299ac019801893539a5f","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086895,"character_end":1087350,"quote":" to enable it to compile financial \nstatistics of international investment and balance of payment; \n \n(j) \nas may be required by any order made under sub-section (2) of \nsection 19 of the Foreign Exchange Regulation Act, 1947 (VII of \n1947), or for the purposes of any prosecution for an offence \nunder section 23 of that Act;  \n                             \n(k) \nto the Securities and Exchange Commission or the Monopolies \nControl Authority for the purp","quote_sha256":"d6a46caf1292974596fbd98e41676c8cad8502858d39beb90d87d9279f5c64b9","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-e4bc57d936456289","text_version_id":"law:pk-code-e4bc57d936456289:sha256:0e3bc5ea77490a25fd116715a7a451b30ace68cbc2ef7630049dc82ad65f35b1","text_sha256":"0e3bc5ea77490a25fd116715a7a451b30ace68cbc2ef7630049dc82ad65f35b1","character_start":49086,"character_end":49406,"quote":"19. Power to call for information .―(1) The  7[Federal Government] 8[or the State Bank] \r\nmay, at any time by notification 9 in the official Gazette, direct owners, subject to such \r\nexceptions, if any, as may be specified in the notification, of such foreign exchange or foreign \r\nsecurities as may be so s pecified, to","quote_sha256":"7dedb70482b51b75985e7aee956d874d7c099280ad4d7c369260d44f50afb2af","reader_fragment":"p-48995-50737-cb4f12c846f5f739","reader_url":"/laws/pk-code-e4bc57d936456289#p-48995-50737-cb4f12c846f5f739","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npaplm-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-19-49086","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-221161b957d3705c9865","source":"pk-code-f40603913b933194","target":"pk-code-e2632d2fe1ec0c57","target_candidates":["pk-code-e2632d2fe1ec0c57"],"citation_id":"citation-52c674be390263f195b0","provision_kind":"section","provision_number":"5","qualifier":null,"instrument_title":"National Accountability Ordinance, 1999","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091546,"character_end":1091602,"quote":"section 5 of the National Accountability Ordinance, 1999","quote_sha256":"ae6f0aae828f6905e4a8a3edcdd0a4786312b258dd10c78335c5d416dd1a7b4a","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091563,"character_end":1091602,"quote":"National Accountability Ordinance, 1999","quote_sha256":"1268f0ece87e5948dfcf2debfa0fc5c61011badba00d6e888d4f5027d73fb032","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091376,"character_end":1091832,"quote":"entioned persons are \nbeneficial owner:  \n \nProvided that nothing in clause (t) shall apply to those \nwho are expressly excepted under clause (iv) of sub-section (m) \nof section 5 of the National Accountability Ordinance, 1999 \n(Ordinance No. XVIII of 1999).  \n \nExplanation.— \n\"High-level \npublic \nofficials\" \nmean \npolitically exposed persons as defined by a rule, regulation, \nexecutive order or instrument; or under any law for the time \nbeing in force","quote_sha256":"ec4022010b4a87de17ca45fad9a63ec711d2e5b227c10df1b19268468ac71fb8","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-e2632d2fe1ec0c57","text_version_id":"law:pk-code-e2632d2fe1ec0c57:sha256:329f5551524a371d51eac8bed4c4e621683f0c5d12b24b714d5a14b70c3ad470","text_sha256":"329f5551524a371d51eac8bed4c4e621683f0c5d12b24b714d5a14b70c3ad470","character_start":14023,"character_end":14343,"quote":"2[5. Definitions. —In this Ordinance, u nless t here is anything repugnant in the subject or \r\ncontext, — \r\n \r\n(a) “accused” shall mean a person in respect of whom there are reasonable \r\ngrounds to believe that he is or has been involved  in the commission of any \r\noffence triable under this Ordinance or is subject of ","quote_sha256":"8e53bd5b26683fc6800f6e6b16571a74df1d1d0c69130487bdf2fd4e5523e6ec","reader_fragment":"p-14023-15770-0eaad429af61b49c","reader_url":"/laws/pk-code-e2632d2fe1ec0c57#p-14023-15770-0eaad429af61b49c","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5ljaQ%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-5-14023","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-5ac726ba49d0bd0bb0b2","source":"pk-code-f40603913b933194","target":null,"target_candidates":["pk-code-bd227b13c09b48ba","punjab-code-cbf0fc76ccb405c6"],"citation_id":"citation-f1c72d0e6f4050d25f7e","provision_kind":"section","provision_number":"196","qualifier":null,"instrument_title":"Pakistan Penal Code, 1860","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111624,"character_end":1111668,"quote":"section 196 of the Pakistan Penal Code, 1860","quote_sha256":"a25b59683ec49116e47a717cb553b0be524369807a1e23566cbf9dff03e40780","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111643,"character_end":1111668,"quote":"Pakistan Penal Code, 1860","quote_sha256":"eb8fcc98bf272dc50b3bbb7b011c22ff25a05ee0aa47d4cc2b8b5efa8d90e6dc","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111454,"character_end":1111898,"quote":"ribunal shall be treated as judicial proceedings within the \nmeaning of sections 193 and 228 of the Pakistan Penal Code, 1860 (Act XLV of \n1860), and for the purposes of section 196 of the Pakistan Penal Code, 1860 (Act \nXLV of 1860). \n \n225.  Proceedings against companies under liquidation. —Notwithstanding \nanything contained in 1[section 310 of the Companies Act, 2017 (XIX of 2017)], \nleave of the Court shall not be required for continui","quote_sha256":"8373e0c7ef7009fbc066a1277f9669db2674123dd83256ab93f24fdbe86ef652","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"ambiguous_source_editions","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-bd0879d624aaccfd8c39","source":"pk-code-f40603913b933194","target":"pk-code-d0aea4d6f80cd068","target_candidates":["pk-code-d0aea4d6f80cd068"],"citation_id":"citation-9fdffe627fd124a19435","provision_kind":"section","provision_number":"310","qualifier":null,"instrument_title":"Companies Act, 2017","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111789,"character_end":1111827,"quote":"section 310 of the Companies Act, 2017","quote_sha256":"3012320df205af9dc80c0cc308ca1e061055043e2519ff2a9cd56743899e3e61","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111808,"character_end":1111827,"quote":"Companies Act, 2017","quote_sha256":"ffa40d2a4768b56815682c9d0c7a5cef337c871449eb32ef2143716544d43a18","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111619,"character_end":1112057,"quote":"s of section 196 of the Pakistan Penal Code, 1860 (Act \nXLV of 1860). \n \n225.  Proceedings against companies under liquidation. —Notwithstanding \nanything contained in 1[section 310 of the Companies Act, 2017 (XIX of 2017)], \nleave of the Court shall not be required for continuing with or commencing any \nproceeding under this Ordinance against a company in respect of which a winding \nup order has been made or Provisional Liquidator ap","quote_sha256":"f0dfe28a1564724d4a3b0e81ae47d155608ddd11c655285da1edf2fe0176f6ee","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-d0aea4d6f80cd068","text_version_id":"law:pk-code-d0aea4d6f80cd068:sha256:11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","text_sha256":"11a260251cd025020a695c226d3a5e7c400fb62adaed3c910d74a93d7ad80ba0","character_start":501321,"character_end":501361,"quote":"310.  Suits stayed on winding up order.—","quote_sha256":"3fdf0da8d39f7201273cb851f19aec6e823cba4a1d6b3c731282bd11737359e5","reader_fragment":"p-r-11a26025-500800-502400-918e99ef162fcbea","reader_url":"/laws/pk-code-d0aea4d6f80cd068#p-r-11a26025-500800-502400-918e99ef162fcbea","source_url":"https://pakistancode.gov.pk/pdffiles/administrator89de324eeaa53c96ff701820d2e007e4.pdf"},"target_fragment":"p-r-11a26025-500800-502400-918e99ef162fcbea"},{"id":"external-158ce3a3cad562b23fc8","source":"pk-code-f40603913b933194","target":"pk-code-8516a9c3a7aaa043","target_candidates":["pk-code-8516a9c3a7aaa043"],"citation_id":"citation-c04575e70e418eadde92","provision_kind":"section","provision_number":"316","qualifier":null,"instrument_title":"Companies Ordinance, 1984","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113213,"character_end":1113257,"quote":"section 316 of the Companies Ordinance, 1984","quote_sha256":"65312bbb65976e119b6314a9e0ad586fee8d3121a3b44122fb7e5776aac78263","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113232,"character_end":1113257,"quote":"Companies Ordinance, 1984","quote_sha256":"cb7d4c316cea88e9922788daa9544fccfa9dc5921560940937397fff1b9e794e","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113043,"character_end":1113487,"quote":"[or any notice issued] under \nthis Ordinance, and no prosecution, suit or other proceedings shall be made \n                                            \n1 The expression “section 316 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n2Clause (b) substituted by the Finance Act, 2010. The substituted clause (b) read as follows: \n“(b) in the case of an assessment or other proceeding under this Ordinance, t","quote_sha256":"e6ac3b5d0368fb52c63424baa4dbac779b0b1ae0e3af9fda8be7ad6bf9394deb","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-8516a9c3a7aaa043","text_version_id":"law:pk-code-8516a9c3a7aaa043:sha256:83a001de3c7ced6016d4394bed984a82cde48efb35b30833c4183797c8790d48","text_sha256":"83a001de3c7ced6016d4394bed984a82cde48efb35b30833c4183797c8790d48","character_start":529941,"character_end":530261,"quote":"316. Suits stayed on winding up order.__ (1) When a winding up order has been made or aprovisional manager has been appointed, no suit or other legal proceeding shall be proceeded with orcommenced against the company except by leave of the Court, and subject to such terms as the Courtmay impose.\r\n(2) The Court which is","quote_sha256":"919c08e73c4883d6a4e73247edbfdc2a85f3c81e53ce446e75837e682eb786fe","reader_fragment":"p-529266-530875-069eebc13b734d93","reader_url":"/laws/pk-code-8516a9c3a7aaa043#p-529266-530875-069eebc13b734d93","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pkbw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-316-529941","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-1dd01d8b8654d593694a","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"citation_id":"citation-6efeda77be45a287bd30","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Insurance Ordinance, 2000","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386737,"character_end":1386780,"quote":"section \n3 of the Insurance Ordinance, 2000","quote_sha256":"dbbc54d8b17c391f93ce857e64b71fe40612e526f3a7072f08ab50b3dc4d9d6a","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386755,"character_end":1386780,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386567,"character_end":1387010,"quote":"ed by a person from an annuity or annuities issued upto 30th June, 2005 by \nthe State Life Insurance Corporation of Pakistan or a life insurance company registered under section \n3 of the Insurance Ordinance, 2000 (XXXIX of 2000): \n \nProvided that this clause shall not apply to so much of the income received by a person from \nan annuity or annuities which, together with the income from any annuity or annuities referred to in \nclause (20), ","quote_sha256":"833efb5cba3df482a5aa287a44f516385c0d995b5f372ac54eb01ed43174f35e","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-a0d130dab59f04cf","text_version_id":"law:pk-code-a0d130dab59f04cf:sha256:23a75bc7178e4eaec99bf8195b8b74014a77c178c92fb5ae13dab3f401b7a367","text_sha256":"23a75bc7178e4eaec99bf8195b8b74014a77c178c92fb5ae13dab3f401b7a367","character_start":27741,"character_end":27799,"quote":"3. Division of insurance business into life and non-life.—","quote_sha256":"175684d7436e5242df3ef08ab0d4b6dd9152e6725010b5375aac378854008147","reader_fragment":"p-26490-28241-0f29e635612be846","reader_url":"/laws/pk-code-a0d130dab59f04cf#p-26490-28241-0f29e635612be846","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pkaA%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-26490-28241-0f29e635612be846"},{"id":"external-1f4318fa3c0320bd6e49","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"citation_id":"citation-bd56ac10884e45b16a65","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Deposit Protection Corporation Act, 2016","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410656,"character_end":1410709,"quote":"section 3 of Deposit Protection Corporation Act, 2016","quote_sha256":"0224abba42f162e1a1e2df67a72e846656cf4cadf76ff8837b0e394470227e6f","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410669,"character_end":1410709,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410486,"character_end":1410913,"quote":"mities with effect on and from the 5th August, 2022. \nxxiii. \nExport-Import Bank of Pakistan \nxxiv. \nDeposit Protection Corporation established under sub-section (l) of \nsection 3 of Deposit Protection Corporation Act, 2016 (XXXVII of 2016). \nxxv. \nWAPDA First Sukuk Company Limited. \nxxvi. \nPakistan Domestic Sukuk Company Ltd. \n                                            \n1 Sub-clause (4) inserted by the Finance Act, 2025. ","quote_sha256":"d4e4d762078066f07766c2b6e06abab2c8ac76bdfe25a6009a917531794b2c28","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-60ef676a2188a30c","text_version_id":"law:pk-code-60ef676a2188a30c:sha256:ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","text_sha256":"ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","character_start":5678,"character_end":5715,"quote":"3. Establishment of the Corporation.—","quote_sha256":"431fbbf02e884b747d6a62f7bc9a6d6bf9b0fe0d619db1f0972123249b7188a2","reader_fragment":"p-5302-7096-19e9532ab50a1074","reader_url":"/laws/pk-code-60ef676a2188a30c#p-5302-7096-19e9532ab50a1074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JwZps%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-5302-7096-19e9532ab50a1074"},{"id":"external-65b0cec4703a22730514","source":"pk-code-f40603913b933194","target":"pk-code-86a27fd050b3680d","target_candidates":["pk-code-86a27fd050b3680d"],"citation_id":"citation-54540e98ff8eebd3feaf","provision_kind":"section","provision_number":"16","qualifier":null,"instrument_title":"Emigration Ordinance, 1979","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424264,"character_end":1424308,"quote":"section 16 of the Emigration Ordinance, 1979","quote_sha256":"2b36d79721fcb48720f9aa24898b6e4cac58866aefe83f277e4cfa8d47a5a188","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424282,"character_end":1424308,"quote":"Emigration Ordinance, 1979","quote_sha256":"d3f4ad7d2530107c16a7e6908a10de937084d213758d214e04e70a0cf5a784a9","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424094,"character_end":1424538,"quote":"  ] \n \n6[(65A) Income for any tax year commencing from the tax year 2003, derived from \nthe Welfare Fund created under rule-26 of the Emigration Rules, 1979 (made \nunder section 16 of the Emigration Ordinance, 1979 (XVIII of 1979), except the \nincome generated by the aforesaid Fund through commercial activities.] \n \n7[(65B) Any monetary award received from the Federal or Provincial Government \nor from a Public Office holder by a sportsperso","quote_sha256":"7af39bb39af216a77e7f4e559c1f2ca4f5fa390e388ed1ff66236d6b245ddba8","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-86a27fd050b3680d","text_version_id":"law:pk-code-86a27fd050b3680d:sha256:cedb79bb480e19d27e15233648d95c720ac3e78bc3465fed422334d4cee759e6","text_sha256":"cedb79bb480e19d27e15233648d95c720ac3e78bc3465fed422334d4cee759e6","character_start":17022,"character_end":17342,"quote":"16. Power to make rules.―(1) The Federal Government may, by notification in the \r\nofficial Gazette, make rules for carrying out the purposes of this Ordinance. \r\n \r\n(2) In particular and without prejudice to the generality of the foregoing power, such rules \r\nmay provide for all or any of the following matters, namely:","quote_sha256":"3c8d8e4e7cea851787fdc54abfd844c6ba48802456b63fcd0d3f213deae41b08","reader_fragment":"p-15881-17632-c4f925232fc5a5db","reader_url":"/laws/pk-code-86a27fd050b3680d#p-15881-17632-c4f925232fc5a5db","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-cZ%2BU-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-16-17022","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-1eaceac6d5ea78aa38b8","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"citation_id":"citation-9985c8c3e4c9a2360259","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Deposit \nProtection Corporation Act, 2016","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431210,"character_end":1431264,"quote":"section 3 of Deposit \nProtection Corporation Act, 2016","quote_sha256":"21df862dfc2cc600860884a13bcee99353e695df5c2d7c19f5a73dbea4dd97b6","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431223,"character_end":1431264,"quote":"Deposit \nProtection Corporation Act, 2016","quote_sha256":"45a6f09ec1f6397efd1d0d6819664c3924656af889b47b07107ecb6e3cbf6024","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431040,"character_end":1431494,"quote":"asha & Mohmand Dams – Fund.”;] \n8[(lxiii)      National Disaster Risk Management Fund.  \n(lxiv)       Deposit Protection Corporation established under sub-section (l) of section 3 of Deposit \nProtection Corporation Act, 2016 (XXXVII of 2016). \n(lxv)        SARMAYA-E-PAKISTAN LIMITED] \n8[(lxvi)        Akhuwat \n(lxvii) \nAudit Oversight Board. \n(lxviii)        Patient’s Aid Foundation.”  \n \n1 Clause (66) substituted by the Finance Act, 2025. The substit","quote_sha256":"1df6a78dfa321f040bfb9baab8fab6eb2904d07cd3c2b66f102edef9aa9d8bda","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-60ef676a2188a30c","text_version_id":"law:pk-code-60ef676a2188a30c:sha256:ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","text_sha256":"ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","character_start":5678,"character_end":5715,"quote":"3. Establishment of the Corporation.—","quote_sha256":"431fbbf02e884b747d6a62f7bc9a6d6bf9b0fe0d619db1f0972123249b7188a2","reader_fragment":"p-5302-7096-19e9532ab50a1074","reader_url":"/laws/pk-code-60ef676a2188a30c#p-5302-7096-19e9532ab50a1074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JwZps%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-5302-7096-19e9532ab50a1074"},{"id":"external-a3d1898843b920d8d418","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"citation_id":"citation-0f01dae7ed9cbbbf91e7","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Deposit Protection Corporation Act, 2016","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434466,"character_end":1434520,"quote":"section 3 of \nDeposit Protection Corporation Act, 2016","quote_sha256":"f70546f82be6154aa67137fb647ca15324b9135be470e1b8045df00791ce5012","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434480,"character_end":1434520,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1434296,"character_end":1434750,"quote":"n – Diamer Bhasha & Mohmand Dams – Fund. \n(xxvii) \nNational Disaster Risk Management Fund. \n(xxviii) \nDeposit Protection Corporation established under sub-section (l) of section 3 of \nDeposit Protection Corporation Act, 2016 (XXXVII of 2016). \n(xxix) \nSAARC Energy Centre. \n(xxx) \nThe Asian Development Bank established under the Asian Development Bank \nOrdinance, 1971 (IX of 1971). \n(xxxi) \nThe Prime Minister’s COVID-19 Pandemic Relief Fund-2020. \n(xx","quote_sha256":"df9e6716d44036d9434da85127d4180cfef64bda9264cce6a35d346777de7c21","reader_fragment":"p-r-2b2ba404-1433600-1435200-1c884a0353212088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1433600-1435200-1c884a0353212088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-60ef676a2188a30c","text_version_id":"law:pk-code-60ef676a2188a30c:sha256:ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","text_sha256":"ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","character_start":5678,"character_end":5715,"quote":"3. Establishment of the Corporation.—","quote_sha256":"431fbbf02e884b747d6a62f7bc9a6d6bf9b0fe0d619db1f0972123249b7188a2","reader_fragment":"p-5302-7096-19e9532ab50a1074","reader_url":"/laws/pk-code-60ef676a2188a30c#p-5302-7096-19e9532ab50a1074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JwZps%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-5302-7096-19e9532ab50a1074"},{"id":"external-dddc4dedee6fc10489c7","source":"pk-code-f40603913b933194","target":"pk-code-60ef676a2188a30c","target_candidates":["pk-code-60ef676a2188a30c"],"citation_id":"citation-bda0f128191c24e649d0","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Deposit Protection Corporation Act, 2016","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623077,"character_end":1623134,"quote":"section 3 of the Deposit Protection Corporation Act, 2016","quote_sha256":"c6e81075f2741d33b319ebb6b611fec3774fe1c5e4fe41c3e8eda13835fd7412","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623094,"character_end":1623134,"quote":"Deposit Protection Corporation Act, 2016","quote_sha256":"a4e152991a094eadb6d8f807a6b27b6c0ea68c0bccd9955d921355f5fd8e1793","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1622907,"character_end":1623364,"quote":"with effect from the tax year 2014.] \n \n8[(xxxi) National Disaster Risk Management Fund. \n \n (xxxii) Deposit Protection Corporation established under sub-section (1) of \nsection 3 of the Deposit Protection Corporation Act, 2016 (XXXVII of \n2016).  \n \n                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Fi","quote_sha256":"285208e50cbce44e89bfdd353476436df6bfe3db87922c79fa5a8cc768dfbcb1","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-60ef676a2188a30c","text_version_id":"law:pk-code-60ef676a2188a30c:sha256:ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","text_sha256":"ff34ca5dc51b59ccae3b2cf11c5ddb9b406814902782ce21ab6932029cc2467f","character_start":5678,"character_end":5715,"quote":"3. Establishment of the Corporation.—","quote_sha256":"431fbbf02e884b747d6a62f7bc9a6d6bf9b0fe0d619db1f0972123249b7188a2","reader_fragment":"p-5302-7096-19e9532ab50a1074","reader_url":"/laws/pk-code-60ef676a2188a30c#p-5302-7096-19e9532ab50a1074","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2JwZps%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-5302-7096-19e9532ab50a1074"},{"id":"external-92f476909cc8f5af44f6","source":"pk-code-f40603913b933194","target":"pk-code-53ab8b2b9169b02d","target_candidates":["pk-code-53ab8b2b9169b02d"],"citation_id":"citation-6d382d46edd844aab5f8","provision_kind":"section","provision_number":"41","qualifier":null,"instrument_title":"Pakistan Telecommunication (Re-organization) \nAct, 1996","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736860,"character_end":1736933,"quote":"section 41 of the Pakistan Telecommunication (Re-organization) \nAct, 1996","quote_sha256":"81bd4897d355a8566423e9f8a24441b90b8c6d6dc71673e6ce4a2a949c72b1f1","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736878,"character_end":1736933,"quote":"Pakistan Telecommunication (Re-organization) \nAct, 1996","quote_sha256":"0c5cf1eca3fe54a2884f7287d56d09f1fc9dcd786d41cfd44c2a08110152ccb1","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1736690,"character_end":1737163,"quote":"payments received by National Telecommunication Corporation against \nprovision of telecommunication services including ancillary services specified in \nsubsection (3) of section 41 of the Pakistan Telecommunication (Re-organization) \nAct, 1996 (XVII of 1996).] \n \n4[  ] \n \n5[    ]  \n6[    ]  \n7[    ]  \n8[    ]  \n9[    ]  \n                                            \n1The words “152(2A) and section” inserted by S.R.O. 235(I)/2015, dated 18.03.2015. \n2Clause (79) omitted ","quote_sha256":"26c27b119d32a02817dec1283299f57afdab1d7a0d2760a4a92e64fe9683c902","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-53ab8b2b9169b02d","text_version_id":"law:pk-code-53ab8b2b9169b02d:sha256:9072ce8036a744520d01d03178fb1aa046688aa2315e4ffc3817f9199fe0d6b7","text_sha256":"9072ce8036a744520d01d03178fb1aa046688aa2315e4ffc3817f9199fe0d6b7","character_start":78492,"character_end":78812,"quote":"41. National Telecommunication Corporation.−(1) As soon as may be but not later than \r\nthirty days from the commencing day of this 1[Act], the Federal Government shall establish a \r\ncorporation to be known as the National Telecommunication Corporation which shall be a body \r\ncorporate, having perpetual succession and a","quote_sha256":"bcc48cf6ac8b1e13817604394aa4965fa2d0b8ba2c197d50099ff42c5fa6a449","reader_fragment":"p-77303-79070-e872a293c19fdaac","reader_url":"/laws/pk-code-53ab8b2b9169b02d#p-77303-79070-e872a293c19fdaac","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apqWaw%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"provision-41-78492","target_identification":"unique_main_heading_in_source_based_reader"},{"id":"external-6ba2fafb39b9b6bcce71","source":"pk-code-f40603913b933194","target":"pk-code-a0d130dab59f04cf","target_candidates":["pk-code-a0d130dab59f04cf"],"citation_id":"citation-5555596ff061925187f9","provision_kind":"section","provision_number":"4","qualifier":null,"instrument_title":"Insurance Ordinance, 2000","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793672,"character_end":1793715,"quote":"section \n4 of the Insurance Ordinance, 2000","quote_sha256":"94588613a58de86f7bec93a0ef79653bc5da07e0f8dc5cdfdfa0f1f196c818b8","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793690,"character_end":1793715,"quote":"Insurance Ordinance, 2000","quote_sha256":"7fb1587be59d518dc575198486694b9160266a57209952c0f34e89d519be47fc","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1793502,"character_end":1793945,"quote":"erivative instruments, and includes immovable property \nwhether or not occupied by the insurer;  \n \n“life insurance business” means life insurance business as defined in section \n4 of the Insurance Ordinance, 2000 (XXXIX of 2000);5[and] \n \n“Securities and Exchange Commission of Pakistan” means the Securities \nand Exchange Commission established under the Securities and Exchange \nCommission of Pakistan Act, 1997 (XLII of 1997) 6[:] \n \n7[“Se","quote_sha256":"b62e5320003e0597efd61f642910aebf3d6bf508065c90cc60ecf45c782f0fef","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"matched_operative_heading","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":{"record_id":"pk-code-a0d130dab59f04cf","text_version_id":"law:pk-code-a0d130dab59f04cf:sha256:23a75bc7178e4eaec99bf8195b8b74014a77c178c92fb5ae13dab3f401b7a367","text_sha256":"23a75bc7178e4eaec99bf8195b8b74014a77c178c92fb5ae13dab3f401b7a367","character_start":30653,"character_end":30695,"quote":"4. Classes of life and non-life business.—","quote_sha256":"a89f1a848188af4b14f703cc4f14edc9067eb6537ee137cdc336928d928eb293","reader_fragment":"p-29982-31782-21331722ea3b7181","reader_url":"/laws/pk-code-a0d130dab59f04cf#p-29982-31782-21331722ea3b7181","source_url":"https://pakistancode.gov.pk/alpha/UY2FqaJw1-apaUY2Fqa-apaUY2Npa5pkaA%3D%3D-sg-jjjjjjjjjjjjj"},"target_fragment":"p-29982-31782-21331722ea3b7181"},{"id":"external-bbecebf213e255d52361","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-eb5d306cad029bf308a9","provision_kind":"section","provision_number":"8","qualifier":null,"instrument_title":"Federal Board of Revenue Act, 2007","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41744,"character_end":41796,"quote":"section 8 of the Federal Board of \nRevenue Act, 2007","quote_sha256":"123aa6bc8542ee6ea8bfce002b2fa26f724b3df94f78ba1b1b488afbb6bd2477","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41761,"character_end":41796,"quote":"Federal Board of \nRevenue Act, 2007","quote_sha256":"848ba254b40e036ddb157043aa74c7c89e841d7dcc75dd70ad407e78e05300d7","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41574,"character_end":42026,"quote":"ral \nBoard of Revenue established under section 3 thereof 4[and includes \na Member of the Federal Board of Revenue to whom powers of the \nBoard have been delegated under section 8 of the Federal Board of \nRevenue Act, 2007;]; \n \n(9) \n“bonus shares” includes bonus units in a unit trust; \n \n(10) “business” includes any trade, commerce, manufacture, profession, \nvocation or adventure or concern in the nature of trade, commerce, \nmanufacture, professio","quote_sha256":"d8443287335240060a4f8a58a0bfbb189e476536845b420008ad8234c02b1e99","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-4159a2eb5f41b0506505","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-30291332f9046c3d70cb","provision_kind":"rule","provision_number":"13S","qualifier":null,"instrument_title":"Income Tax Rules, 2002","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120688,"character_end":120726,"quote":"rule 13S of the Income Tax Rules, 2002","quote_sha256":"fd6c1ca6cc760c2667a3cb4a54d804549d3578cd7d74377b7d7ba29d406eede3","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120704,"character_end":120726,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120518,"character_end":120956,"quote":"s undertaken for construction and \nsale of residential and commercial buildings initiated and approved.─ \n \n(a) \nduring tax year 2017 only; \n(b) \nfor which payment under rule 13S of the Income Tax Rules, 2002 has \nbeen made by the developer during tax year 2017; and \n                                            \n1Sub clause 3 of 7B substituted by Finance Act, 2019, substituted clause read as follow:                   \n“(3) This section","quote_sha256":"0b88c9d524992622f3e35fa68eed60b832339c9f30c60d5f81b926f03bdef9d2","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-9aeb028b6a56a2a52419","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-f6351eea6a9e35a5cc7c","provision_kind":"rule","provision_number":"13U","qualifier":null,"instrument_title":"Income Tax Rules, 2002","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121619,"character_end":121658,"quote":"rule 13U \nof the Income Tax Rules, 2002","quote_sha256":"14da854c89390cd93a5482f6c51bee427b2c428ef08d6ca73b9a30c54ea32aa5","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121636,"character_end":121658,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121449,"character_end":121888,"quote":"__________________________ \n \n41 \n \n(c)     the Chief Commissioner has issued online schedule of advance tax \ninstallments to be paid by the developer in accordance with rule 13U \nof the Income Tax Rules, 2002.] \n \n1[7D. Tax on developers.—(1)  Subject to this Ordinance, a tax shall be imposed \non the profits and gains of a person deriving income from the business of \ndevelopment and sale of residential, commercial or other plots at th","quote_sha256":"b36292ea271e74aa029712b36e84d25d34a2a75c70dc9f3ac473a0962a700835","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-fe03a7b6f983016055ca","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-9cf8d266e4fe1627424f","provision_kind":"rule","provision_number":"13S","qualifier":null,"instrument_title":"Income Tax Rules, 2002","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122712,"character_end":122750,"quote":"rule 13S of the Income Tax Rules, 2002","quote_sha256":"fd6c1ca6cc760c2667a3cb4a54d804549d3578cd7d74377b7d7ba29d406eede3","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122728,"character_end":122750,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122542,"character_end":122980,"quote":"ects undertaken for development and \nsale of residential and commercial plots initiated and approved.─ \n \n(a) \nduring tax year 2017 only; \n \n(b) \nfor which payment under rule 13S of the Income Tax Rules, 2002 has \nbeen made by the developer during tax year 2017; and \n \n(c) \nthe Chief Commissioner has issued online schedule of advance tax \ninstallments to be paid by the developer in accordance with rule 13ZB \nof the Income Tax Rules, 2","quote_sha256":"508da671db095d8a17e11bef8974b3c3e30cfd1468793344c94abef009f1fd1d","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-362ddd480e64eecb924f","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-f30db64e7ea792a0f589","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":433432,"character_end":433465,"quote":"section 3 of Sales Tax Act, \n1990","quote_sha256":"16aa7d9a9e867bc8ccc628488142f8589667595969f19256671cc7db95b47ccb","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":433445,"character_end":433465,"quote":"Sales Tax Act, \n1990","quote_sha256":"ccc7f3fd7a286d0e2cb3271face51b4c0bb05601173f6ba9e0ec0058c4c79144","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":433262,"character_end":433695,"quote":"ricity connections at the rates provided in clause (2A) of Division IV, Part \nIV of the First Schedule.  \n(2) \nA retailer who has paid sales tax under sub-section (9) of section 3 of Sales Tax Act, \n1990 (VII of 1990), shall not be required to pay tax under this section and the sales tax so paid shall \nconstitute discharge of tax liability under this section. \n(3) \nThe tax collected or paid under this section shall be final tax o","quote_sha256":"579d8fb48c845ffa937199e7af45cb285c2ff568e635e2b9ee745704b9bc7e7b","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-ce0823eebeec493553fe","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-50b1e490523c3e1073c7","provision_kind":"section","provision_number":"118","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593366,"character_end":593412,"quote":"section 118 of the Income Tax \nOrdinance, 2001","quote_sha256":"fd53d290da5fb6899997131918d03994d9092214632eb58f046b55c9b65bbdeb","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593385,"character_end":593412,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593196,"character_end":593642,"quote":" by Finance Act, 2015 \n2Inserted by the S.R.O. 791(I)/2015 dated 10.08.2015. \n “ *Notification \nIn exercise of the powers conferred by the proviso to sub-section (2A) of section 118 of the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that all individuals earning taxable \nsalary income shall be liable to file their Income Tax returns electronically from Tax Year 2015 onwards. The \ncondition of five hu","quote_sha256":"3500461a1afaa8dae222c552cfea3c26d43f13fb920b7411f8f4824563383891","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-bd178d93e5703695fa7b","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-0c2169faae3c425f38af","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609730,"character_end":609773,"quote":"section 2 of the Income Tax Ordinance, 2001","quote_sha256":"fa7599480b36c5909059eabcc3f26c4b7d01a71dfd5dcc85861634bc37abdfe3","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609747,"character_end":609773,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609560,"character_end":610003,"quote":"(ii) \n“investment tax” means tax chargeable on the undisclosed income under the \nscheme under sub-section (1) and shall have the same meaning as given in clause \n(63) of section 2 of the Income Tax Ordinance, 2001.” \n2New Section (120B) inserted though Finance Act, 2019. \n3Section 121 substituted by the Finance Act, 2003. The substituted section 121 read as follows: \n“121. \nAssessment of persons who have not furnished a return.- (1)  Where","quote_sha256":"c42d4208ceb8041257ddd58919dc51b631dd190312d4eb4ca3127d0a890b9b2e","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-868eccb6b0ebb0398f9b","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-0107a13d6e5b874859db","provision_kind":"section","provision_number":"48","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":724107,"character_end":724144,"quote":"section 48 of the Sales Tax Act, 1990","quote_sha256":"c37521117331510d92ac39e79c42e77cc3d6b31346d6647d65e6e2f606dedbdd","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":724125,"character_end":724144,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":723937,"character_end":724374,"quote":"st of the taxpayer and his detention in prison for a period not \nexceeding six months 2[; and \n \n(d) \nas specified under clauses (a), (ca) and (d) of sub-section (I) of \nsection 48 of the Sales Tax Act, 1990.] \n \n \n(3)  \nFor the purposes of recovery of tax under sub-section (2), the \nCommissioner shall have the same powers as a Civil Court has under the Code of \nCivil Procedure, 1908 (Act V of 1908), for the purposes of the recovery ","quote_sha256":"34491d2daa165e6bd6befcf0051b478cbe472db1a205bb8612a1b895c93a9fec","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-896e9143d4afcc7d267d","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-93e431fa4c275035eece","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778508,"character_end":778542,"quote":"section 3 of the Customs Act, 1969","quote_sha256":"5787101898957fff23176f7deacc0fd419caa9472ac5b5f8e9184c11e12b7fc9","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778525,"character_end":778542,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778338,"character_end":778772,"quote":"om \nor amend any entry therein this sub-section.]  \n \n2[  ] \n \n(9) \nIn this section – \n \n“Collector of Customs” means the person appointed as Collector of \nCustoms under section 3 of the Customs Act, 1969 (IV of 1969), and \nincludes a Deputy Collector of Customs, an Additional Collector of \nCustoms, or an officer of customs appointed as such under the \naforesaid section; 3[  ] \n \n4[Value of goods means – \n \n(a) in case of goods ch","quote_sha256":"979defd76412f03184e1111f2f080404e0f20e76ac33f63c558ac71b937e0205","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-60a03a98716f1b14eab8","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-3ddfa9a0cb30fda262f8","provision_kind":"rule","provision_number":"17","qualifier":null,"instrument_title":"Voluntary Pension System Rules, 2005","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846352,"character_end":846403,"quote":"rule 17 of the Voluntary Pension System Rules, 2005","quote_sha256":"7217c0b9ca70d49c3aeec0688b1f2ef4390dfaf6fd9537dcf5c205419a753fe3","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846367,"character_end":846403,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846182,"character_end":846633,"quote":"fore the retirement age 6[:] \n6[Provided that the tax shall not be deducted in case of the eligible person suffering from any disability \nas mentioned in sub-rule (2) of rule 17 of the Voluntary Pension System Rules, 2005 which renders \nhim unable to continue with any employment at the age which he may so elect to be treated as the \nretirement age or the age as on the date of such disability if not so elected by him.] \n \n6[Provided further that th","quote_sha256":"682c40ae23bff80e934b05e0322cf36ecb4f551c21debe6dbaa8b09a649a5110","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b8490531697f81a30fe8","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-8ab2f4bfc0e7bd19b314","provision_kind":"section","provision_number":"165B","qualifier":null,"instrument_title":"Ordinance or Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":974995,"character_end":975113,"quote":"section 165B of the \nOrdinance \nor \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"6d4fe5a6fc515f0023d473c75f3a4677392beafc251d0dbb9a7684c0fb5e2dac","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975016,"character_end":975113,"quote":"Ordinance \nor \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"64dbe641af2e058d8a8a95b99eff6f36061f0ca37bebffdc03d5896f0feef019","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":974837,"character_end":975343,"quote":"\f\nChapter X – Procedure__________________________________ \n \n391 \n \n25 \nWhere a Reporting \nFinancial \nInstitution \nfails to comply with \nany \nprovisions \nof \nsection 165B of the \nOrdinance \nor \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002. \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.10,000 for each default and an \nadditional Rs. 10,000 each month until the default is \nredressed. \n \n26 \nWhere a Reporting \nFinancial \nInstitution \nfiles an incomp","quote_sha256":"0c21daa6d3325b76c41c020b9b9b19e775f323cbe20416d7ad35c09d00c04e08","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-bc2bc14b6438f433d94d","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-3660200b430e844d61ef","provision_kind":"section","provision_number":"165B","qualifier":null,"instrument_title":"Ordinance and Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975393,"character_end":975512,"quote":"section 165B of the \nOrdinance \nand \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"6bd7f0ac0151485aff5086e54c39ffe8592d961fbea2a842f7dda9b79f25efc4","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975414,"character_end":975512,"quote":"Ordinance \nand \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"d1c5223d0cdc3626fb92ac0d7f35351a2b51658846d10d80cd8a9589f9e311b2","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975223,"character_end":975742,"quote":"Rs. 10,000 each month until the default is \nredressed. \n \n26 \nWhere a Reporting \nFinancial \nInstitution \nfiles an incomplete or \ninaccurate \nreport \nunder provisions of \nsection 165B of the \nOrdinance \nand \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002. \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.10,000 for each default and an \nadditional Rs. 10,000 each month until the default is \nredressed. \n \n27 \nWhere a Reporting \nFinancial \nInstitution \nfails to obtain","quote_sha256":"3886b5b87598a9deda8b681ba7d6da84a12765d4234e6ee4495bd64915f2a0ec","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-f2a7efbd223a396b425f","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-8444cfa7ff838c1ab5ab","provision_kind":"section","provision_number":"185","qualifier":null,"instrument_title":"Customs Act 1969","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009741,"character_end":1009777,"quote":"section 185 of the Customs \nAct 1969","quote_sha256":"bf51ec5001a0144fe818734ca3db212fadd8a6d417ef4bbc57cf394c3440a941","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009760,"character_end":1009777,"quote":"Customs \nAct 1969","quote_sha256":"477a11edcd2fcac8c7306902360549c1def03b707dc466851d203dec1372824f","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009571,"character_end":1010007,"quote":" of them shall \nexercise jurisdiction 5[: \n \nProvided that the Federal Government may, by notification in official \nGazette, declare that a special judge appointed under section 185 of the Customs \nAct 1969 (IV of 1969) shall have jurisdiction to try offences under this Ordinance.] \n \n6[(1A) A Special Judge shall be a person who is or has been a Sessions Judge \nand shall, on appointment, have the jurisdiction to try exclusively an o","quote_sha256":"c47a3c4801cffc398c4c60949ef7801efdcc68069448d9e3f6133e6fbc705534","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-a1a8d1744b04771b3c62","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-05f4844ee0f552b610e0","provision_kind":"section","provision_number":"3","qualifier":null,"instrument_title":"Sales Tax Act, 1990","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170334,"character_end":1170370,"quote":"section 3 of the Sales Tax Act, 1990","quote_sha256":"9d530735572b0bac2bdda8161508a62797d8cd418c52e8770bc97a0733e02ffc","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170351,"character_end":1170370,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170164,"character_end":1170479,"quote":"tion 99A of the Ordinance: \nProvided that the tax shall not be collectible under this sub-section if the tax has been collected \nfrom the person under sub-section (9) of section 3 of the Sales Tax Act, 1990 as provided in the \ngeneral order issued under section 99A of the Ordinance.” \n7 Added by Finance Act 2017. ","quote_sha256":"d72af36f4c7c55a18ccc20dd4afa2c2a377fe29641b57d68a1f68456219debfa","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-a132e991e8529ccb5bdb","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-8499b7901b12e59c1ff2","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Authority Ordinance, 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1472003,"character_end":1472070,"quote":"section 2 of the Special Technology Zones Authority Ordinance, 2020","quote_sha256":"26b3320c5028510480d76eae824e3e788bfda585b24730f67117b9cd24fbadee","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1472020,"character_end":1472070,"quote":"Special Technology Zones Authority Ordinance, 2020","quote_sha256":"91b1f52f6b93937ba888417c1e8fad2b75b6280c0fbf074ee4871f5af3ead99a","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471833,"character_end":1472205,"quote":"ecipient of the dividend, for the tax year 8[is \neligible for] group relief under section 59B, 8[ ].” \n9Inserted by the Finance Act, 2021. \n10  Expression “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Finance Act, 2021. Earlier this amendment was made ","quote_sha256":"a06132ec0870b2982ef0057db71cdafa56e3a0f14c5a9abf9ba5d7c359000694","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-516c2617d2730f617b75","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-888af5c7c62276550e39","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Authority Ordinance, 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502597,"character_end":1502665,"quote":"section 2 of the Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"93690ec1184b7b6b20b5f2231ba52db266323d47028911d98cce5dc8bf2ddfc4","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502614,"character_end":1502665,"quote":"Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"96c76bc536d57e40be7d5a10892ff3858d099f3175a4661f7f0c775f8dea3491","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502427,"character_end":1502895,"quote":"The Clause (126EA) substituted by the Finance Act 2022. Substituted clause read as follows: \n  “(126EA) Profits and gains derived by—   \n(a) zone developer as defined in section 2 of the Special Technology Zones Authority \nOrdinance, 2020 from development and operations of the zones for a period of ten years \nstarting from the date of signing of the development agreement;   \n(b) profits and gains of Zone Enterprises as defined in section 2 of the Special Technolog","quote_sha256":"96f12ba73a89f0e2dec373a281d1de76af53e070af70d79b751017b601013b7f","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-6b8727c474621dc358df","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-82120a18dea34bfa2398","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Authority Ordinance, 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502861,"character_end":1502929,"quote":"section 2 of the Special Technology \nZones Authority Ordinance, 2020","quote_sha256":"dde2c45d66788b6bbf62e9a6c6d03615165cadbc2c9607295f2a529ab4ea37f9","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502878,"character_end":1502929,"quote":"Special Technology \nZones Authority Ordinance, 2020","quote_sha256":"d0451d139f4825afb06aed833b752506616a6c78e37378e6051c5604ccc76fc3","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502691,"character_end":1503159,"quote":"ations of the zones for a period of ten years \nstarting from the date of signing of the development agreement;   \n(b) profits and gains of Zone Enterprises as defined in section 2 of the Special Technology \nZones Authority Ordinance, 2020 for a period of ten years from the date of issuance of \nlicense by the Special Technology Zone Authority; and   \n(c) Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.” \n3 Expressio","quote_sha256":"47531b2e0ca9352cf9bff74fb212dd325aed165339791ee85b5477df14b5ee6d","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-6653c89f78e311a9bcab","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-eeacd488d40be3e4404f","provision_kind":"section","provision_number":"148","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556256,"character_end":1556301,"quote":"section 148 of the Income Tax Ordinance, 2001","quote_sha256":"0a4b6f2f7e719abad840098d7fd9d35ac67f4a5757df2068705a72f498781c6c","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556275,"character_end":1556301,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556086,"character_end":1556531,"quote":"13A) read as follows: \n“(13A)    In respect of phosphatic fertilizers imported and specified in Notification No. S.R.O. \n609(I)/2004, dated 16th July, 2004 the tax under section 148 of the Income Tax Ordinance, 2001 \nshall be collected at the rate of 1% of its import value as increased by customs-duty, sales tax and \nfederal excise duty, if any, levied thereon.” \n8 Clause (13B) omitted by the Finance Act, 2008. The omitted clause (13B) read ","quote_sha256":"6db27011c55ab806de220131cbd7ecf0648e15917e670ffbeb72c67eed0a5357","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-e208f68728e447f05011","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-2e470566b79c9a6f6c68","provision_kind":"section","provision_number":"148","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558717,"character_end":1558762,"quote":"section 148 of the Income Tax Ordinance, 2001","quote_sha256":"0a4b6f2f7e719abad840098d7fd9d35ac67f4a5757df2068705a72f498781c6c","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558736,"character_end":1558762,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558547,"character_end":1558992,"quote":"potassic fertilizers imported in pursuance of Economic Coordination \nCommittee of the cabinet’s decision No. ECC-155/12/2004 dated the 9th December, 2004, the tax under \nsection 148 of the Income Tax Ordinance, 2001 shall be collected at the rate of one per cent of its \nimport value as increased by customs-duty and sales tax, if any, levied thereon.” \n4 Clause (13F) omitted by S.R.O. 1037(I)/2005, dated 14.10.2005. The omitted clause (13F) r","quote_sha256":"e5ab533c3753a1bab50f25f88584612fba93d48701a595cb7f053aeee87fc74b","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-21828eda9922c5899a54","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-23605322f384a3ef2f62","provision_kind":"section","provision_number":"148","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559076,"character_end":1559122,"quote":"section 148 of the Income Tax \nOrdinance, 2001","quote_sha256":"0c67e74c901908f4c07fecd69e77a56d30231e5219bea144e2cc6b1af8fc3e9e","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559095,"character_end":1559122,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558906,"character_end":1559352,"quote":"use (13F) omitted by S.R.O. 1037(I)/2005, dated 14.10.2005. The omitted clause (13F) read as \nfollows:  \n“(13F) In respect of import of blankets (acrylic), the tax under section 148 of the Income Tax \nOrdinance, 2001 shall be collected at the rate of two per cent of the value of such items as \nincreased by customs-duty and sales tax, if any, levied thereon.” \n5Clause (13G) omitted by S.R.O.140(I)/2013, dated 26.02.2013. The omitted clause (13","quote_sha256":"a8519f43efb5456826d864fd9d155ae10ef8bc92295bda108dc492d36b09799c","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-bb952755e55dbfe7bef9","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-27c1a41f123e77cae759","provision_kind":"section","provision_number":"148","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589881,"character_end":1589926,"quote":"section 148 of the Income Tax Ordinance, 2001","quote_sha256":"0a4b6f2f7e719abad840098d7fd9d35ac67f4a5757df2068705a72f498781c6c","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589900,"character_end":1589926,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589711,"character_end":1590156,"quote":"4) read as follows: \n“(4) \nIn respect of old and used automotive vehicles specified in Notification No. S.R.O. 932(I)/2004, \ndated the 20th November, 2004, the tax under section 148 of the Income Tax Ordinance, 2001, shall \nnot exceed the amount specified in column (3) of the Table below, namely:— \nTABLE \nS.No. \nVehicles meant for transport of persons \nIncome tax in Pak Rupees \n(1) \n(2) \n(3) \n1. \nUpto 800CC \nRs.29,852 \n2. \nFrom 801CC to 1000","quote_sha256":"9b9e7e87a7e769a741b1338c3c008b2efe7decc759491713adcbcdd97d8abbca","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-ef9e49c3c16c80434c44","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-bef90bf7339a49ce400c","provision_kind":"rule","provision_number":"5A","qualifier":null,"instrument_title":"Third Schedule of the Income Tax Ordinance, 1979","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608288,"character_end":1608351,"quote":"rule 5A of the Third Schedule of the Income Tax Ordinance, 1979","quote_sha256":"a0fde88338846153d79c53f535100585c6f315b11a720288e97fe77b2e52c0d8","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608303,"character_end":1608351,"quote":"Third Schedule of the Income Tax Ordinance, 1979","quote_sha256":"7835e8960acdc8dd6a3c82e95d7e59c546a9b04ef341318a33f32b5224d6a83d","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608118,"character_end":1608581,"quote":"n respect of any amount invested by a sponsor \nor an original allottee in the purchase of shares of a company owning and managing an industrial \nundertaking specified in rule 5A of the Third Schedule of the Income Tax Ordinance, 1979.” \n6Clause (10) omitted by Finance Act, 2014. The omitted clause (10) read as follows: \n \n“(10)  The provisions of section 111, Part-X and Part-XI of Chapter X shall not apply in respect \nof any amount invested in the purchase of","quote_sha256":"9245d787b21925784a44810b49305357bd569b97919e70caa851bae902576e8d","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-cefe480c28ce05e7e581","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-ae2ae7b9da0897cf09b5","provision_kind":"section","provision_number":"111","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683681,"character_end":1683726,"quote":"section 111 of the Income Tax Ordinance, 2001","quote_sha256":"8dca78fb4ccc43edb6efae778e36153bb872df1438e0ddb58cc42bd4a72e7831","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683700,"character_end":1683726,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683511,"character_end":1683956,"quote":"nd articles thereof including artificial leather footwear; \n \n \n(iv)  \nsurgical goods; and \n \n \n(v)  \nsports goods; \n(b)  \nprovisions of clause (a) of sub-section (1) of section 111 of the Income Tax Ordinance, 2001 \n(XLIX of 2001) shall not apply to the amounts credited in the books of accounts maintained for \nthe period ending the 30th June, 2011 by the sellers suppliers, service providers to the \ncategories of sales tax zero-rated tax pay","quote_sha256":"339f77de06f2380ce8ca9d1a020a35be09b71fef5d5b15ec2d2c8332a61203d6","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-c61b7b35e0d5c59a2f65","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-9a146d61964a77f0245b","provision_kind":"section","provision_number":"22","qualifier":null,"instrument_title":"Customs Act, 1969","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1707663,"character_end":1707699,"quote":"section 22 of the Customs Act, \n1969","quote_sha256":"2869b0f77e55fc068f9333883f6f328b77b2c1ef21805156f99aed96dd94f89e","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1707681,"character_end":1707699,"quote":"Customs Act, \n1969","quote_sha256":"2c6e8381352da6bf628ea7b00f99777885abc0ac545547b1c259a2be3cc2afbf","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1707493,"character_end":1707929,"quote":")    Goods produced or manufactured and exported from Pakistan which \nare subsequently imported in Pakistan within one year of their \nexportation, provided conditions of section 22 of the Customs Act, \n1969 (IV of 1969) are complied with;  \n  \n(xiv) plant and machinery imported for setting up of a bagasse/biomass \nbased cogeneration power project qualifying for exemption under \nclause (132C) of Part-I of this Schedule.;  \n  \n(xv) \np","quote_sha256":"e986a370e9a0bbccc21aa88d187e45e5ea77ed5043ba95e9ffd39321dda63bd0","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-6ed4608a2ac394eb8612","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-b9a6264df60d92691f7b","provision_kind":"section","provision_number":"148","qualifier":null,"instrument_title":"Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719836,"character_end":1719881,"quote":"section 148 of the Income Tax Ordinance, 2001","quote_sha256":"0a4b6f2f7e719abad840098d7fd9d35ac67f4a5757df2068705a72f498781c6c","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719855,"character_end":1719881,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719741,"character_end":1720111,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n675 \n \n(60AA)    The provisions of section 148 of the Income Tax Ordinance, 2001(XLIX of \n2001), shall not apply for import of construction materials or goods upto a maximum of \n10,898.000 million rupees imported by China State Construction Engineering \nCorporation (M/s CSCEC) for construction of Sukkur-Multa","quote_sha256":"12109bc21a0f4c4f2ff46d43310a4d7bad543fff2b47536f46da196c8d925ea2","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-4de4eb46b7f032a4fc2b","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-b1e1c74d8e3e7b2f3b65","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Ordinance 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722122,"character_end":1722178,"quote":"section 2 of the Special Technology Zones Ordinance 2020","quote_sha256":"092bd9ddbd942569ecd9cd49da456a58ce59e406456048458731a0cd37c9d9f8","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722139,"character_end":1722178,"quote":"Special Technology Zones Ordinance 2020","quote_sha256":"8de25a5b68162b183dd5841e7ef0ab20f370f5560ba40da63fd95b8078e964d7","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721952,"character_end":1722408,"quote":" Finance Act, 2022. The substituted clause read as follows: \n“(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   \n(a) zone developers as defined in section 2 of the Special Technology Zones Ordinance 2020 \nfor consumption in the special technology zones for the period of 10 years commencing from \nthe date of signing the","quote_sha256":"9783aca09908c033aabd081a3e9b2d586f7927dab681149983c662f723468fe5","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-b410c172162dbb6ef74c","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-6d58bde77cd981f26159","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Ordinance 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722235,"character_end":1722291,"quote":"section 2 of the Special Technology Zones Ordinance 2020","quote_sha256":"092bd9ddbd942569ecd9cd49da456a58ce59e406456048458731a0cd37c9d9f8","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722252,"character_end":1722291,"quote":"Special Technology Zones Ordinance 2020","quote_sha256":"8de25a5b68162b183dd5841e7ef0ab20f370f5560ba40da63fd95b8078e964d7","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722065,"character_end":1722521,"quote":"y to the import of the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   \n(a) zone developers as defined in section 2 of the Special Technology Zones Ordinance 2020 \nfor consumption in the special technology zones for the period of 10 years commencing from \nthe date of signing the development agreement;   \n(b) zone enterprises as defined in section 2 of the Special Technology Zones Authority","quote_sha256":"ebe94532d06e44aa864cbd994a2becb59969a0b6c0d4a27130753563c9fb420b","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-a2b005cea156abe4c9a0","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-5914f52f178362880b90","provision_kind":"section","provision_number":"2","qualifier":null,"instrument_title":"Special Technology Zones Authority Ordinance, 2020","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722470,"character_end":1722538,"quote":"section 2 of the Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"93690ec1184b7b6b20b5f2231ba52db266323d47028911d98cce5dc8bf2ddfc4","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722487,"character_end":1722538,"quote":"Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"96c76bc536d57e40be7d5a10892ff3858d099f3175a4661f7f0c775f8dea3491","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722300,"character_end":1722651,"quote":"sumption in the special technology zones for the period of 10 years commencing from \nthe date of signing the development agreement;   \n(b) zone enterprises as defined in section 2 of the Special Technology Zones Authority \nOrdinance, 2020 for a period of ten years from the date of issuance of license by the Special \nTechnology Zone Authority; and   ","quote_sha256":"61a0205f43a1f5ebefb6480958de9656213d483a7733121b969a0fd2baac1399","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-847d1736fa52a580d828","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-be7fb200802f605f5440","provision_kind":"rule","provision_number":"1","qualifier":"(C)","instrument_title":"SEVENTH SCHEDULE TO THE INCOME TAX ORDINANCE, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867682,"character_end":1867750,"quote":"RULE 1(C) OF THE SEVENTH SCHEDULE \nTO THE INCOME TAX ORDINANCE, 2001","quote_sha256":"a9dd22932ed71b88c3e1e9d8ea72bb07768a0d2fc83ff8dfb7a9318a9f0a9d59","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867699,"character_end":1867750,"quote":"SEVENTH SCHEDULE \nTO THE INCOME TAX ORDINANCE, 2001","quote_sha256":"359dd7367b6ac6af2d52f4b1479a04ba8ed75f09437e56f7f35431faaca90fb0","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867512,"character_end":1867980,"quote":" required under clause (c), shall be on the \nfollowing format, namely:- \n \n \n[On the Letterhead of the External Auditor-Chartered Accountant \nFirm]  \n \nCERTIFICATE UNDER RULE 1(C) OF THE SEVENTH SCHEDULE \nTO THE INCOME TAX ORDINANCE, 2001 FOR TAX YEAR \n____________  \n \nTo:  \n \nThe Commissioner Inland Revenue, Zone-, Federal Board of \nRevenue,  \n \nI, the undersigned statutory auditor of [Name of Banking Company], \nhaving conducted the audit of the annual financial ","quote_sha256":"16513b70bcf572d93756ce438b8d08878361938821aae0d5bff6f00e30927c77","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_independently_matched","target_evidence":null,"target_fragment":null},{"id":"external-cf694d53a838da6ebad0","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-75e6cd4dc1384cb8fe52","provision_kind":"rule","provision_number":"1","qualifier":null,"instrument_title":"Seventh Schedule to the Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870412,"character_end":1870477,"quote":"Rule \n1 of the Seventh Schedule to the Income Tax Ordinance, 2001","quote_sha256":"aa0d1207c9c306ad6e640826f265f9e2b4ceb82611d16b1e8018d3065b522239","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870427,"character_end":1870477,"quote":"Seventh Schedule to the Income Tax Ordinance, 2001","quote_sha256":"28ff1fddb4fd5902feccc3bbd11eb22165ddce5d572116cd5315f48ee7e55dfa","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870242,"character_end":1870707,"quote":"ks; \n(iii) \nThe disclosures made in the audited financial statements of the \nbanking company; and \n(iv) \nThe eligibility criteria specified in clause (c), (d) and (e) of Rule \n1 of the Seventh Schedule to the Income Tax Ordinance, 2001. \n \nThis certificate is issued specifically for the purpose of compliance with the \nproviso to Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, \n2001, as applicable for the tax year 2025 and onwards. \n \nFor and on b","quote_sha256":"c7926a3a7ff55c40ce8c9760bb3c4badb2c65a0e34f06805f9951588a196e619","reader_fragment":"p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null},{"id":"external-e5ed5b0861c8ae09fd70","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-dd2f1dc8b8ad8d4d0676","provision_kind":"rule","provision_number":"1","qualifier":"(c)","instrument_title":"Seventh Schedule to the Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870573,"character_end":1870641,"quote":"Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, \n2001","quote_sha256":"4fc8924e82529d6442308a7e00856dfc126e0c19774b7cca343ebf6b830a7f40","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870590,"character_end":1870641,"quote":"Seventh Schedule to the Income Tax Ordinance, \n2001","quote_sha256":"b9b1a3e260b50cd16ea31dfcb3e8befcb6c9d5484e744f1bd3aa7b1ff13fcf23","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870403,"character_end":1870783,"quote":"d (e) of Rule \n1 of the Seventh Schedule to the Income Tax Ordinance, 2001. \n \nThis certificate is issued specifically for the purpose of compliance with the \nproviso to Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, \n2001, as applicable for the tax year 2025 and onwards. \n \nFor and on behalf of  \n[Name of Audit Firm and Signing Partner] \nChartered Accountants] ","quote_sha256":"c6f2bb9038745ab7141472e2282051a9ae8906e441fb2cb696b4651e3ca04110","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_independently_matched","target_evidence":null,"target_fragment":null},{"id":"external-c1ac278c6754d24a8c49","source":"pk-code-f40603913b933194","target":null,"target_candidates":[],"unheld_citation_id":"unresolved-e8c887a1ebef48138b40","provision_kind":"rule","provision_number":"17","qualifier":null,"instrument_title":"Part III of the Ninth Schedule to the Income Tax Ordinance, 2001","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915971,"character_end":1916046,"quote":"rule 17 of Part III of the Ninth Schedule to the Income Tax Ordinance, 2001","quote_sha256":"6ddd4a0f506248b7439c41363e3be4164c12597f49c17c0a51e4163a21af3509","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"instrument_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915982,"character_end":1916046,"quote":"Part III of the Ninth Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d85829860e68a1b9d06227bc35ee49e03728a63d665dfa9860548b8396fb0c0e","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915801,"character_end":1916050,"quote":"the Federal Government, is pleased to specify the due date as twenty \nninth February, 2016 for filing of income tax returns for the tax year 2015 under rule 3 read with \nrule 17 of Part III of the Ninth Schedule to the Income Tax Ordinance, 2001.”] ","quote_sha256":"6c77504d6b9bca6cfa31ceeb2df64587953b71758be694a1a32042ba9b9d7d0f","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"resolution":"instrument_not_held","resolution_scope":"numbered_heading_only","subprovision_status":"not_applicable","target_evidence":null,"target_fragment":null}],"external_incoming":[],"unresolved":[{"id":"unresolved-f3fbc8310a6cf07a6cc5","source":"pk-code-f40603913b933194","title":"INCOME TAX MANUAL PART I INCOME TAX ORDINANCE, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101,"character_end":166,"quote":"INCOME TAX MANUAL \n \nPART I \n \n \n \n \n \nINCOME TAX ORDINANCE, 2001","quote_sha256":"ca52d7e5fb531eef19b032eaef6d021684c09b1a50a920f8c72a01712e746d48","reader_fragment":"p-r-2b2ba404-0-1600-79c62914bf839179","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-0-1600-79c62914bf839179","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":0,"character_end":221,"quote":" \n \n45 \n \n \n \n \n \nGOVERNMENT OF PAKISTAN \nFEDERAL BOARD OF REVENUE \n(REVENUE DIVISION) \n…. \n \n \n \n  \nINCOME TAX MANUAL \n \nPART I \n \n \n \n \n \nINCOME TAX ORDINANCE, 2001 \n \n \nAMENDED UPTO 31st JULY, 2025 \n \n \n \n \n \n \n \n \n \n ","quote_sha256":"e6a606ada0ad5e59302887381f41c57aae0fc79c080cb5f1ecb8a1e6cc68dc39","reader_fragment":"p-r-2b2ba404-0-1600-79c62914bf839179","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-0-1600-79c62914bf839179","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b7c90849c7afbaf9c8d","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464,"character_end":491,"quote":"Omitted by Finance Act 2014","quote_sha256":"826e8cfc111749a162d54152e419159a3e04d3d7fa5667f607dc25f5f3049351","reader_fragment":"p-r-2b2ba404-0-1600-79c62914bf839179","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-0-1600-79c62914bf839179","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":294,"character_end":721,"quote":"Short title, extent and commencement \n1 \n2. \nDefinitions \n1 \n3. \nOrdinance to override other laws \n31 \n \nCHAPTER II \nCHARGE OF TAX \n \n4. \nTax on taxable income \n32 \n4A. \nOmitted by Finance Act 2014 \n33 \n4AB. \nSubject to this Ordinance, a surcharge payable \n33 \n4B. \nSuper tax for rehabilitation of temporary displaced persons. \n33 \n4C. \nSuper tax on high earning persons. \n34 \n5. \nTax on dividends \n35 \n5A. \nTax on undistribute","quote_sha256":"071aaf461dbabd440e4d691801f5f7da6dc09e2b0897d2ae570ae9b6e3b72306","reader_fragment":"p-r-2b2ba404-0-1600-79c62914bf839179","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-0-1600-79c62914bf839179","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-946910fad38ffa7bfcda","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799,"character_end":1831,"quote":"Omitted by the Finance Act, 2006","quote_sha256":"148dde02c1d893795218a073f2058d58121f42be9d404085344936a59ccb9fde","reader_fragment":"p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629,"character_end":1839,"quote":"\n56 \n15A. \nDeductions in computing income chargeable under the head \n“Income from Property” \n57 \n16. \nNon-adjustable amounts received in relation to buildings. \n60 \n17. \nOmitted by the Finance Act, 2006. \n \n60 ","quote_sha256":"72e87d33095a6f2c058d9e9e1b4c917c625350eb93c197ae901735467d384ddf","reader_fragment":"p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21408fdcd0ca445743c0","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2275,"character_end":2307,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2105,"character_end":2537,"quote":" \n“Income from Business” \n64 \n21. \nDeductions not allowed \n64 \n \nDivision III \nDeductions \nSpecial Provisions \n \n22. \nDepreciation \n68 \n23. \nInitial allowance \n73 \n23A. \nOmitted by the Finance Act, 2021. \n74 \n23B. \nAccelerated depreciation to alternate energy projects. \n75 \n24. \nIntangibles \n75 \n25. \nPre-commencement expenditure \n77 \n26. \nScientific research expenditure \n78 \n27. \nEmployee training and facilities \n78 \n28. \nProfit","quote_sha256":"ec0db256155d6ad6c1eb0a74bb2d6bbeab0cc76a6bbd726280c8900977d3e258","reader_fragment":"p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600-3200-7a04048ce9d1ca78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc7f5497683f71ece603","source":"pk-code-f40603913b933194","title":"Omitted by Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4060,"character_end":4094,"quote":"Omitted by Finance Ordinance, 2002","quote_sha256":"de4fe72e0a64e1d4ca986f967155f4ac86c988b00022ff05d7a1ac5cddec9d99","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":3890,"character_end":4324,"quote":"Government and Local \nGovernment \n103 \n50. \nForeign-source income of short-term resident individuals \n104 \n51. \nForeign-source income of returning expatriates \n104 \n52. \nOmitted by Finance Ordinance, 2002 \n104 \n53. \nExemptions and tax concessions in the Second Schedule \n105 \n54. \nExemptions and tax provisions in other laws \n106 \n55. \nLimitation of exemption \n107 \n \nPART VIII \nLOSSES \n \n56. \nSet off of losses \n108 \n56A. \nSet off of","quote_sha256":"d05a86567c2a3a0266795641f31902240721b81680d55e28695d12fe4de4dc18","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-547fdc0b5e8d2c39f684","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4699,"character_end":4727,"quote":"Omitted by Finance Act, 2022","quote_sha256":"3f8b7ee30bb71d513f936441e98c0b837026886d7f7d57664bf168961be75beb","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4529,"character_end":4957,"quote":"11 \n59. \nCarry forward of capital losses \n111 \n59A. \nLimitations on set off and carry forward of losses \n112 \n59AA. \nGroup Taxation. \n113 \n59B. \nGroup relief \n114 \n59C. \nOmitted by Finance Act, 2022 \n116 \n \nPART IX \nDEDUCTIBLE ALLOWANCES \n \n60. \nZakat \n117 \n60A. \nWorkers’ Welfare Fund \n117 \n60B. \nWorkers’ Participation Fund \n118 \n60C. \nOmitted by the Finance Act, 2022. \n118 \n60D. \nDeductible allowance for education expenses ","quote_sha256":"275afb39c47e389177e27ceb4e8c742f2b19857d1ae7a60f73bad8a613c44e5e","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68a080b016dd58a224ce","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4867,"character_end":4899,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4697,"character_end":5129,"quote":" \nOmitted by Finance Act, 2022 \n116 \n \nPART IX \nDEDUCTIBLE ALLOWANCES \n \n60. \nZakat \n117 \n60A. \nWorkers’ Welfare Fund \n117 \n60B. \nWorkers’ Participation Fund \n118 \n60C. \nOmitted by the Finance Act, 2022. \n118 \n60D. \nDeductible allowance for education expenses \n118 \n \nPART X \nTAX CREDITS \n \n61. \nCharitable donations \n119 \n62. \nOmitted by the Finance Act, 2022. \n121 \n62A. \nOmitted by the Finance Act, 2022. \n122 \n63. \nContribution ","quote_sha256":"253df608c3d149d5848c5efcdbaf845c9ea0daf005197837a28f69b407410b0d","reader_fragment":"p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-3200-4800-ffacf6c4c86788a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4324f42894cbbda385df","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5025,"character_end":5057,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4855,"character_end":5287,"quote":"\n118 \n60C. \nOmitted by the Finance Act, 2022. \n118 \n60D. \nDeductible allowance for education expenses \n118 \n \nPART X \nTAX CREDITS \n \n61. \nCharitable donations \n119 \n62. \nOmitted by the Finance Act, 2022. \n121 \n62A. \nOmitted by the Finance Act, 2022. \n122 \n63. \nContribution to an Approved Pension Fund. \n122 \n63A. \nTax credit for interest paid on low-cost housing loan. \n124 \n64. \nOmitted by Finance Act, 2015. \n125 \n64A \nSection re","quote_sha256":"d1e478f68bb98382de25152a97a0f340ed577611a64fce50ea745918b24919be","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af83db1be8b5416b376b","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5071,"character_end":5103,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":4901,"character_end":5333,"quote":"\n118 \n60D. \nDeductible allowance for education expenses \n118 \n \nPART X \nTAX CREDITS \n \n61. \nCharitable donations \n119 \n62. \nOmitted by the Finance Act, 2022. \n121 \n62A. \nOmitted by the Finance Act, 2022. \n122 \n63. \nContribution to an Approved Pension Fund. \n122 \n63A. \nTax credit for interest paid on low-cost housing loan. \n124 \n64. \nOmitted by Finance Act, 2015. \n125 \n64A \nSection re-numbered as 60C \n126 \n64AB \nSection re-number","quote_sha256":"c04095226f42db2a0e9ade73c73762ac5201da4093d60f9dd2548ccea132dd36","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34b41ca75a0a67250420","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5236,"character_end":5264,"quote":"Omitted by Finance Act, 2015","quote_sha256":"4eda85e7df929721354b0b2eb8dccae829a4ab0853b04084b1a13083027ba126","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5066,"character_end":5494,"quote":"2A. \nOmitted by the Finance Act, 2022. \n122 \n63. \nContribution to an Approved Pension Fund. \n122 \n63A. \nTax credit for interest paid on low-cost housing loan. \n124 \n64. \nOmitted by Finance Act, 2015. \n125 \n64A \nSection re-numbered as 60C \n126 \n64AB \nSection re-numbered as 60D \n126 \n64B. \nTax credit for employment generation by manufacturers \n126 \n64C. \nOmitted by Finance Act, 2021 \n127 \n64D. \nTax credit for point of sale mac","quote_sha256":"293853e78d4cf8ecc7bbbcdd1fbab7479d14f836803baa8df6d17a8de6868bee","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fdad50aa2b795419a3d7","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5421,"character_end":5449,"quote":"Omitted by Finance Act, 2021","quote_sha256":"d58ff522f1158cab7173b441cc80d44d4f80b52ab1b92c52aeebb5c25da8c593","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5251,"character_end":5679,"quote":"nce Act, 2015. \n125 \n64A \nSection re-numbered as 60C \n126 \n64AB \nSection re-numbered as 60D \n126 \n64B. \nTax credit for employment generation by manufacturers \n126 \n64C. \nOmitted by Finance Act, 2021 \n127 \n64D. \nTax credit for point of sale machine \n127 \n65. \nMiscellaneous provisions relating to tax credits \n128 \n65A. \nOmitted by the Finance Act, 2017 \n129 \n65B. \nTax credit for investment \n129 \n65C. \nOmitted by the Finance Ac","quote_sha256":"d66dad495cc751788a6870197ed751aa18074156e3c04a9535ae7ee10308a9f3","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d772e92cec89a75eef64","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5571,"character_end":5603,"quote":"Omitted by the Finance Act, 2017","quote_sha256":"4e2851c2da3e21a80af411089420b37587a24f32e06c11b52b2984958057355e","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5401,"character_end":5833,"quote":"cturers \n126 \n64C. \nOmitted by Finance Act, 2021 \n127 \n64D. \nTax credit for point of sale machine \n127 \n65. \nMiscellaneous provisions relating to tax credits \n128 \n65A. \nOmitted by the Finance Act, 2017 \n129 \n65B. \nTax credit for investment \n129 \n65C. \nOmitted by the Finance Act, 2021 \n131 \n65D. \nOmitted by the Finance Act, 2021 \n131 \n65E. \nTax credit for industrial undertakings established before the first \nday of July, 2011 \n1","quote_sha256":"5afdff43ff4fdb91b6962cdcb841600fe5aefc5be0a3fc93f71ab9627dfa6eee","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3a35adbfb8b2d8ecfefc","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5654,"character_end":5686,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5484,"character_end":5836,"quote":"f sale machine \n127 \n65. \nMiscellaneous provisions relating to tax credits \n128 \n65A. \nOmitted by the Finance Act, 2017 \n129 \n65B. \nTax credit for investment \n129 \n65C. \nOmitted by the Finance Act, 2021 \n131 \n65D. \nOmitted by the Finance Act, 2021 \n131 \n65E. \nTax credit for industrial undertakings established before the first \nday of July, 2011 \n132 ","quote_sha256":"6485b7c4f3358fa9b22e86eeb9f5cafde4028922d9de6b1a0ef87fc99bd7ef8b","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-189d1e22c7ea2fdc8a06","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5699,"character_end":5731,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5529,"character_end":5836,"quote":"sions relating to tax credits \n128 \n65A. \nOmitted by the Finance Act, 2017 \n129 \n65B. \nTax credit for investment \n129 \n65C. \nOmitted by the Finance Act, 2021 \n131 \n65D. \nOmitted by the Finance Act, 2021 \n131 \n65E. \nTax credit for industrial undertakings established before the first \nday of July, 2011 \n132 ","quote_sha256":"a2cf85a41174e02717415ccc65381746e0aeae1ff6331b26688c54ad17399aa7","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fb9e1fe114bb25a6771","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5950,"character_end":5982,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":5838,"character_end":6212,"quote":"\f\n65F. \nTax credit for certain persons \n134 \n65G. \nTax credit for specified industrial undertakings \n135 \n65H. \nOmitted by the Finance Act, 2022. \n136 \n \nCHAPTER-IV \nCOMMON RULES \n \n \n \nPART I \nGENERAL \n \n66. \nIncome of joint owners \n137 \n67. \nApportionment of deductions \n137 \n68. \nFair market value \n138 \n69. \nReceipt of income \n139 \n70. \nRecouped expenditure \n139 \n71. \nC","quote_sha256":"ca8bec285edf2c10a95a0ec30ebd2e987012c86d6a6f8a1cab2fc3c4f48f727e","reader_fragment":"p-r-2b2ba404-4800-6400-57a1883c55ec3185","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-4800-6400-57a1883c55ec3185","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-833e360102e199e8ee35","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":7276,"character_end":7304,"quote":"Omitted by Finance Act, 2014","quote_sha256":"d5f7f9726984237a62585ea3db2611ef03303368f5722c4332189ae45d2a50bc","reader_fragment":"p-r-2b2ba404-6400-8000-d5a6571b414ff36b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-6400-8000-d5a6571b414ff36b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":7151,"character_end":7534,"quote":"\f\n \nDivision II \nProvisions Relating to Averaging \n \n88. \nAn individual as a member of an association of persons \n155 \n88A. \nOmitted by Finance Act, 2014 \n155 \n89. \nAuthors \n155 \n \nDivision III \nIncome Splitting \n \n90. \nTransfers of assets \n156 \n91. \nIncome of a minor child \n157 \n \nPART III \nASSOCIATIONS OF PERSONS \n \n92. \nPrinciples of taxation of associations of persons \n158 \n93","quote_sha256":"3f3375932af8018833377a8546ebce93eb55fd56878228ddd2b6a0a2c5dcab02","reader_fragment":"p-r-2b2ba404-6400-8000-d5a6571b414ff36b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-6400-8000-d5a6571b414ff36b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1452368b5f6d5e46f786","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":7537,"character_end":7569,"quote":"Omitted by the Finance Act, 2007","quote_sha256":"043cbb1d0f173b83976371cc5fbba53849e5142073f1db4cb8b59e2da66102cb","reader_fragment":"p-r-2b2ba404-6400-8000-d5a6571b414ff36b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-6400-8000-d5a6571b414ff36b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":7367,"character_end":7799,"quote":"0. \nTransfers of assets \n156 \n91. \nIncome of a minor child \n157 \n \nPART III \nASSOCIATIONS OF PERSONS \n \n92. \nPrinciples of taxation of associations of persons \n158 \n93. \nOmitted by the Finance Act, 2007. \n159 \n \nPART IV \nCOMPANIES \n \n94. \nPrinciples of taxation of companies \n159 \n95. \nDisposal of business by individual to wholly-owned company \n160 \n96. \nDisposal of business by association of persons to wholly-owned \ncompany \n161","quote_sha256":"a39b809374a232eb1c0308ed4dec608942d8c1ee01d6b4288eefa3b318df2c9a","reader_fragment":"p-r-2b2ba404-6400-8000-d5a6571b414ff36b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-6400-8000-d5a6571b414ff36b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b02cfc094e7c5be4d37","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":9332,"character_end":9364,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-8000-9600-e1810c6c6668c901","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-8000-9600-e1810c6c6668c901","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":9251,"character_end":9594,"quote":"\f\n100E. \nSpecial provisions relating to small and medium enterprises \n186 \n100F \nOmitted by the Finance Act, 2022 \n186 \n \nCHAPTER VII \nINTERNATIONAL \nPART I \nGEOGRAPHICAL SOURCE OF INCOME \n \n101. \nGeographical source of income \n187 \n101A \nGain on disposal of assets outside Pakistan \n194 \n \n \nPART II \nTAXATION OF FOREIGN-SOURCE INCOME OF RESI","quote_sha256":"7f93bac23176000c172e75b8d4d9ad0278dd20c1ff9f2462cdc68ba4c0f29c89","reader_fragment":"p-r-2b2ba404-8000-9600-e1810c6c6668c901","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-8000-9600-e1810c6c6668c901","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-77a3c71c4d0067102d8e","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":10731,"character_end":10763,"quote":"Omitted by the Finance Act, 2016","quote_sha256":"c295b5c402a12fd1ca7e5d4c542322935d950879380fc981c7ebcfa94c7cf7f3","reader_fragment":"p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":10561,"character_end":10993,"quote":"ets \n212 \n112. \nLiability in respect of certain security transactions \n215 \n \nCHAPTER IX \nMINIMUM TAX \n \n113. \nMinimum tax on the income of certain persons. \n214 \n113A. \nOmitted by the Finance Act, 2016 \n219 \n113B. \nOmitted by the Finance Act, 2016 \n220 \n113C. \nAlternative Corporate Tax \n220 \n \nCHAPTER X \nPROCEDURE \nPART I \nRETURNS \n \n114. \nReturn of income \n221 \n114A. \nBusiness bank account \n230 \n114B. \nPowers to enforce filing","quote_sha256":"a1f769843875c52c3c4d995d69550940585382235ad306e028632d5547c52785","reader_fragment":"p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d03e1be94c5a60146b5","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":10777,"character_end":10809,"quote":"Omitted by the Finance Act, 2016","quote_sha256":"c295b5c402a12fd1ca7e5d4c542322935d950879380fc981c7ebcfa94c7cf7f3","reader_fragment":"p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":10607,"character_end":11039,"quote":"n security transactions \n215 \n \nCHAPTER IX \nMINIMUM TAX \n \n113. \nMinimum tax on the income of certain persons. \n214 \n113A. \nOmitted by the Finance Act, 2016 \n219 \n113B. \nOmitted by the Finance Act, 2016 \n220 \n113C. \nAlternative Corporate Tax \n220 \n \nCHAPTER X \nPROCEDURE \nPART I \nRETURNS \n \n114. \nReturn of income \n221 \n114A. \nBusiness bank account \n230 \n114B. \nPowers to enforce filing of returns. \n231 \n114C. \nRestriction on econo","quote_sha256":"852600034c8923cba6c4d9b9e9486a6c4f5024a445b9afa91340159ac6238c66","reader_fragment":"p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-9600-11200-ff6cc273fb43f9ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e24e8ad1eadfc191095","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":11477,"character_end":11505,"quote":"Omitted by Finance Act, 2013","quote_sha256":"f43ebfc3b4ae6264c1e1925711663292ac8a44d68a6542d92922f9ac45d26dda","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":11307,"character_end":11735,"quote":"urns and other documents \n236 \n119. \nExtension of time for furnishing returns and other documents \n240 \n \nPART II \nASSESSMENTS \n \n120. \nAssessments \n       242 \n120A. \n \nOmitted by Finance Act, 2013 \n245 \n120B. \n \nRestriction of proceedings \n245 \n121. \nBest judgment assessment \n245 \n122. \nAmendment of assessments \n247 \n122A. \nRevision by the Commissioner \n251 \n122B. \nRevision by the Chief Commissioner \n252 \n122C. \nOmitted by","quote_sha256":"5519c625dd734337d64be01576601e513437e0e8f2ab9b779cbdf7de13fb62c2","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-abd713115b1cdc2ab493","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":11725,"character_end":11757,"quote":"Omitted by the Finance Act, 2017","quote_sha256":"4e2851c2da3e21a80af411089420b37587a24f32e06c11b52b2984958057355e","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":11555,"character_end":11987,"quote":"21. \nBest judgment assessment \n245 \n122. \nAmendment of assessments \n247 \n122A. \nRevision by the Commissioner \n251 \n122B. \nRevision by the Chief Commissioner \n252 \n122C. \nOmitted by the Finance Act, 2017 \n252 \n122D. \nAgreed assessment in certain cases \n253 \n123. \nProvisional assessment in certain cases \n254 \n124. \nAssessment giving effect to an order \n254 \n124A. \nPowers of tax authorities to modify orders, etc. \n257 \n125. \nAssess","quote_sha256":"d9cca4a23f904a142c855427910f040afe5af62ed07c28a08fe2743518edad53","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-40bb8e203ad6450e3b44","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":12096,"character_end":12128,"quote":"Omitted by the Finance Act, 2025","quote_sha256":"03481d3cbf12317d83e90e56cc4f005a2bd937dddc79cc9e184009fac643d7d6","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":11926,"character_end":12358,"quote":" of tax authorities to modify orders, etc. \n257 \n125. \nAssessment in relation to disputed property \n257 \n126. \nEvidence of assessment \n257 \n \nPART III \nAPPEALS \n \n126A. \nOmitted by the Finance Act, 2025 \n258 \n127. \nAppeal to the Commissioner (Appeals) \n258 \n128. \nProcedure in appeal \n261 \n129. \nDecision in appeal \n261 \n130. \nAppellate Tribunal \n263 \n131. \nAppeal to the Appellate Tribunal  \n267 \n132. \nDisposal of appeals by the A","quote_sha256":"a9ce8d4164c8e5ba7fec30a605a220b0260c801fab1e6c2bf428e1a39619a68b","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ba759c87b3f4c9633e5","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":12424,"character_end":12452,"quote":"Omitted by Finance Act, 2005","quote_sha256":"0aa747682b31566887b997c126bf447d668dde1342a5778e108af13a4c88f1d7","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":12254,"character_end":12682,"quote":"ppellate Tribunal \n263 \n131. \nAppeal to the Appellate Tribunal  \n267 \n132. \nDisposal of appeals by the Appellate Tribunal \n268 \n133. \nReference to High Court \n272 \n134. \nOmitted by Finance Act, 2005 \n275 \n134A. \nAlternative Dispute Resolution \n277 \n135. \nOmitted by the Finance Ordinance, 2002 \n281 \n136. \nBurden of proof \n282 \n \nPART IV \nCOLLECTION AND RECOVERY OF TAX \n \n137. \nDue date for payment of tax \n283 \n138. \nRecovery ","quote_sha256":"12c0a92c47b2352e553d6dceb36ce9d2bba115d8dd865bdb59a589fbe5107eeb","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7fc2c1a005bb6d2f705","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":12509,"character_end":12547,"quote":"Omitted by the Finance Ordinance, 2002","quote_sha256":"771554940b491cd6e5ec83bb2a2dacfe6d77757ca344aa937042bf4ca649d257","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":12339,"character_end":12777,"quote":"of appeals by the Appellate Tribunal \n268 \n133. \nReference to High Court \n272 \n134. \nOmitted by Finance Act, 2005 \n275 \n134A. \nAlternative Dispute Resolution \n277 \n135. \nOmitted by the Finance Ordinance, 2002 \n281 \n136. \nBurden of proof \n282 \n \nPART IV \nCOLLECTION AND RECOVERY OF TAX \n \n137. \nDue date for payment of tax \n283 \n138. \nRecovery of tax out of property and through arrest of taxpayer \n284 \n138A. \nRecovery of tax by District ","quote_sha256":"86f82301e480213e7f3ccc0a238531f11b6bb7949ba924f4d6916f3b217e542c","reader_fragment":"p-r-2b2ba404-11200-12800-253a147f960b985e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-11200-12800-253a147f960b985e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-831d0b024f35e1207193","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":13926,"character_end":13943,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":13756,"character_end":14173,"quote":"47A. \nAdvance tax from provincial sales tax registered person \n303 \n \nDivision II \nAdvance Tax Paid to a Collection Agent \n \n \n148. \nImports \n304 \n148A. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n308 \n \nDivision III \nDeduction of Tax at Source \n \n149. \nSalary \n308 \n150. \nDividends \n310 \n150A \nomitted by the Finance Act, 2021 \n310 \n151. \nProfit on debt \n310 \n151A. \nGain arising on disposal of certain","quote_sha256":"0a6e2be642b3725c73e4debb54f88ceceaece959ba6ad8108f48395eb43ebfe9","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a46e00714683d3d71afb","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14080,"character_end":14097,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":13910,"character_end":14327,"quote":"omitted through Finance Act, 2020 dated 30th June, 2020 \n308 \n \nDivision III \nDeduction of Tax at Source \n \n149. \nSalary \n308 \n150. \nDividends \n310 \n150A \nomitted by the Finance Act, 2021 \n310 \n151. \nProfit on debt \n310 \n151A. \nGain arising on disposal of certain debt securities. \n311 \n152. \nPayments to non-residents \n312 \n152A. \nOmitted by the Finance Act, 2021 \n320 \n153. \nPayments for goods, services and contrac","quote_sha256":"cefbd706c5de9b754f99ea8726fa72189b95685785937c83cc79a12a4b27d8bc","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10ec2aa9d4c28843b2a3","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14242,"character_end":14274,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14072,"character_end":14504,"quote":" by the Finance Act, 2021 \n310 \n151. \nProfit on debt \n310 \n151A. \nGain arising on disposal of certain debt securities. \n311 \n152. \nPayments to non-residents \n312 \n152A. \nOmitted by the Finance Act, 2021 \n320 \n153. \nPayments for goods, services and contracts \n320 \n153A. \nOmitted by Finance Act, 2013 \n328 \n153B. \nOmitted by Finance Act, 2021 \n328 \n154. \nExports \n328 \n154A. \nExport of Services \n330 \n155. \nRent of immoveable propert","quote_sha256":"f76030a64bf0128f3bf9e16ebcea4f4425d1e9b013f0c2ee12673c5a64db5e66","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8843d49f061b632b835b","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14343,"character_end":14371,"quote":"Omitted by Finance Act, 2013","quote_sha256":"f43ebfc3b4ae6264c1e1925711663292ac8a44d68a6542d92922f9ac45d26dda","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14173,"character_end":14601,"quote":" debt securities. \n311 \n152. \nPayments to non-residents \n312 \n152A. \nOmitted by the Finance Act, 2021 \n320 \n153. \nPayments for goods, services and contracts \n320 \n153A. \nOmitted by Finance Act, 2013 \n328 \n153B. \nOmitted by Finance Act, 2021 \n328 \n154. \nExports \n328 \n154A. \nExport of Services \n330 \n155. \nRent of immoveable property \n331 \n156. \nPrizes and winnings \n332 \n156A. \nPetroleum products \n333 \n156B. \nOmitted by Finance","quote_sha256":"b43ad3f5e215977fefdfee26881b00bc248295a84fb8becc98943824e3ae7a4d","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2f34616419656e883b9","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14385,"character_end":14413,"quote":"Omitted by Finance Act, 2021","quote_sha256":"d58ff522f1158cab7173b441cc80d44d4f80b52ab1b92c52aeebb5c25da8c593","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14215,"character_end":14643,"quote":"non-residents \n312 \n152A. \nOmitted by the Finance Act, 2021 \n320 \n153. \nPayments for goods, services and contracts \n320 \n153A. \nOmitted by Finance Act, 2013 \n328 \n153B. \nOmitted by Finance Act, 2021 \n328 \n154. \nExports \n328 \n154A. \nExport of Services \n330 \n155. \nRent of immoveable property \n331 \n156. \nPrizes and winnings \n332 \n156A. \nPetroleum products \n333 \n156B. \nOmitted by Finance Act, 2020 \n333 \n157. \nOmitted by the Fina","quote_sha256":"932e6fc0f98407b95017ee3b51c2be6ce81512b5a2ce824311612b1e0cf68d20","reader_fragment":"p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-12800-14400-51d9c7ec8efcdf7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-061d0facd5a9186b4a2d","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14583,"character_end":14611,"quote":"Omitted by Finance Act, 2020","quote_sha256":"b2a29213b8e20f1cc8a720559f04b339fed146a7e0c5d5cb446b7b85adbe8b57","reader_fragment":"p-r-2b2ba404-14400-16000-3029dca99446d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-14400-16000-3029dca99446d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14413,"character_end":14841,"quote":" \n328 \n154. \nExports \n328 \n154A. \nExport of Services \n330 \n155. \nRent of immoveable property \n331 \n156. \nPrizes and winnings \n332 \n156A. \nPetroleum products \n333 \n156B. \nOmitted by Finance Act, 2020 \n333 \n157. \nOmitted by the Finance Ordinance, 2002 \n334 \n158. \nTime of deduction of tax \n334 \n \nDivision IV \nGeneral Provisions Relating to the Advance Payment of Tax \nor the Deduction of Tax at Source \n \n159. \nExemption or lower","quote_sha256":"1ed6fe1997b59e21d6b74175d83678fa6353e96f17e5218827f9bd07c703d1e2","reader_fragment":"p-r-2b2ba404-14400-16000-3029dca99446d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-14400-16000-3029dca99446d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1667d6ef47e55dd62caa","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14624,"character_end":14662,"quote":"Omitted by the Finance Ordinance, 2002","quote_sha256":"771554940b491cd6e5ec83bb2a2dacfe6d77757ca344aa937042bf4ca649d257","reader_fragment":"p-r-2b2ba404-14400-16000-3029dca99446d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-14400-16000-3029dca99446d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":14454,"character_end":14892,"quote":"of Services \n330 \n155. \nRent of immoveable property \n331 \n156. \nPrizes and winnings \n332 \n156A. \nPetroleum products \n333 \n156B. \nOmitted by Finance Act, 2020 \n333 \n157. \nOmitted by the Finance Ordinance, 2002 \n334 \n158. \nTime of deduction of tax \n334 \n \nDivision IV \nGeneral Provisions Relating to the Advance Payment of Tax \nor the Deduction of Tax at Source \n \n159. \nExemption or lower rate certificate \n335 \n160. \nPayment of tax collec","quote_sha256":"4ebabcdc3c2439f39768b39539be2ad39ccf09c1196765a1a7688c21e07d0d9d","reader_fragment":"p-r-2b2ba404-14400-16000-3029dca99446d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-14400-16000-3029dca99446d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2c0fe29a6b468f7ee36","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17207,"character_end":17239,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17037,"character_end":17469,"quote":"7 \n \n \nPART X \nPENALTY \n \n182. \nOffences and penalties \n378 \n182A \nReturn not filed within due date. \n395 \n183. \nExemption from penalty and default surcharge \n396 \n184. \nOmitted by the Finance Act, 2010. \n397 \n185. \nOmitted by the Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010","quote_sha256":"ed3379cc56028e2a308f131b5cecf14939d79a3c24247a8223f1f5d2b75cc996","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf5a9f1b52c9f5ac01d2","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17253,"character_end":17285,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17083,"character_end":17515,"quote":"enalties \n378 \n182A \nReturn not filed within due date. \n395 \n183. \nExemption from penalty and default surcharge \n396 \n184. \nOmitted by the Finance Act, 2010. \n397 \n185. \nOmitted by the Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010","quote_sha256":"a8eb895219b3010ef1cb6716c761b3fe9a3327b28d34f41b30d60dbe2a6d1398","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-946ed9fcb12a11ceb055","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17299,"character_end":17331,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17129,"character_end":17561,"quote":"ue date. \n395 \n183. \nExemption from penalty and default surcharge \n396 \n184. \nOmitted by the Finance Act, 2010. \n397 \n185. \nOmitted by the Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010. \n398 \n \nPART XI \nOFFENCES AND PROSECUTIONS \n","quote_sha256":"057d1e118902c837920b7163f314cdbf643673861a56447ee16205381e75da65","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38eca2dd3640311a5f76","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17345,"character_end":17377,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17175,"character_end":17607,"quote":"d default surcharge \n396 \n184. \nOmitted by the Finance Act, 2010. \n397 \n185. \nOmitted by the Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010. \n398 \n \nPART XI \nOFFENCES AND PROSECUTIONS \n \n191. \nProsecution for non-compliance with ce","quote_sha256":"7ea7222b49c4cac827fb46835299f606b379bdf73999d4c2b8686120cd17abc3","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb4b778786db613f5352","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17391,"character_end":17423,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17221,"character_end":17653,"quote":" Finance Act, 2010. \n397 \n185. \nOmitted by the Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010. \n398 \n \nPART XI \nOFFENCES AND PROSECUTIONS \n \n191. \nProsecution for non-compliance with certain statutory obligations \n398 \n191A. \nProse","quote_sha256":"944fd2e0c85e78a96f420763b2953f8038dac6e8d0839cda7cb9ca8eb7d8bb0b","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea9137f3ce2c7ac66558","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17437,"character_end":17469,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17267,"character_end":17699,"quote":" Finance Act, 2010. \n397 \n186. \nOmitted by the Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010. \n398 \n \nPART XI \nOFFENCES AND PROSECUTIONS \n \n191. \nProsecution for non-compliance with certain statutory obligations \n398 \n191A. \nProsecution for failure to furnish information in r","quote_sha256":"174b6ebb0ac9ccfe201186fc250ab1f89a9b3e7b6f9a8454ba5b9bf8514f5243","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb946d6fd002c6bdce8e","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17483,"character_end":17515,"quote":"Omitted by the Finance Act, 2010","quote_sha256":"cc5deae37a723eb9a3f0373eb3b8f69a1d88a265d7cb3cd8c3d9627da8f23437","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":17313,"character_end":17745,"quote":" Finance Act, 2010. \n397 \n187. \nOmitted by the Finance Act, 2010. \n397 \n188. \nOmitted by the Finance Act, 2010. \n398 \n189. \nOmitted by the Finance Act, 2010. \n398 \n190. \nOmitted by the Finance Act, 2010. \n398 \n \nPART XI \nOFFENCES AND PROSECUTIONS \n \n191. \nProsecution for non-compliance with certain statutory obligations \n398 \n191A. \nProsecution for failure to furnish information in return of income. \n400 \n191B. \nProsecution for ","quote_sha256":"2a4316b8aa7ed819e09383e892d19d6c90f247f6ddb8fcfcdc365f63c743866d","reader_fragment":"p-r-2b2ba404-16000-17600-4dbd380d4babbf58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-16000-17600-4dbd380d4babbf58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3512c21d7b7fedad2496","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":20045,"character_end":20077,"quote":"Omitted by the Finance Act, 2018","quote_sha256":"5761e21b687103d0daf7be04caf51f29ba99477349050ddbf50b9d172a997f57","reader_fragment":"p-r-2b2ba404-19200-20800-a8eec536865d3b55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-19200-20800-a8eec536865d3b55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":19875,"character_end":20206,"quote":"rders of the Board  \n425 \n214A. \nCondonation of time limit \n425 \n214B. \nPower of the Board to call for records \n426 \n214C. \nSelection for audit by the Board \n426 \n214D. \nOmitted by the Finance Act, 2018 \n427 \n214E. \nInserted by the Finance Supplementary (Amendment) Act, 2018 \n427 \n215. \nFurnishing of returns, documents etc. \n428 ","quote_sha256":"e2d86e6a5c6855141e886c8e8aafec0deee21f2260981f599f791b6d7664c448","reader_fragment":"p-r-2b2ba404-19200-20800-a8eec536865d3b55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-19200-20800-a8eec536865d3b55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2fb82534ac40f9dd7e1","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":20275,"character_end":20307,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-19200-20800-a8eec536865d3b55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-19200-20800-a8eec536865d3b55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":20208,"character_end":20537,"quote":"\f\n216. \nDisclosure of information by a public servant \n429 \n216A. \nOmitted by the Finance Act, 2022 \n434 \n217. \nForms and notices; authentication of documents \n435 \n218. \nService of notices and other documents \n435 \n219. \nTax or refund to be computed to the nearest Rupee \n436 \n220. \nReceipts for amounts paid \n436 \n221. \nRectifi","quote_sha256":"bc25f9ff9a3e22d23c637d98cdb46bf59459775b7f770d01296fe228f8310157","reader_fragment":"p-r-2b2ba404-19200-20800-a8eec536865d3b55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-19200-20800-a8eec536865d3b55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3a3ab12cc0dcc3139975","source":"pk-code-f40603913b933194","title":"Finance Act 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":21080,"character_end":21096,"quote":"Finance Act 2019","quote_sha256":"da521994ec95d4b5fdcfc9b066e4ad84b2ecf62e910bc29d3202e77832800da7","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":20910,"character_end":21326,"quote":"eward to officers and officials of Inland Revenue \n442 \n227B. \nReward of whistleblowers \n442 \n227BA. \nReward and benefits for certain persons \n443 \n227C \nomitted through Finance Act 2019 \n443 \n227D \nAutomated impersonal tax regime \n444 \n227E \nE-hearing \n444 \n \nPART II \nDIRECTORATES-GENERAL  \n \n228. \nThe Directorate-General of Internal Audit \n444 \n229. \nDirectorate General of Training and Research \n445 \n230. \nDire","quote_sha256":"a88cd03edb0b6794cff378b449b0589c18a23cc84d02a608255af29b6141fe8f","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf4fe5e62b995e9046ad","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22041,"character_end":22069,"quote":"Omitted by Finance Act, 2005","quote_sha256":"0aa747682b31566887b997c126bf447d668dde1342a5778e108af13a4c88f1d7","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":21871,"character_end":22299,"quote":"irectorate General of Compliance Risk Management \n452 \n230J. \nInternational Centre of Tax Excellence \n452 \n230K. \nTax Fraud Investigation Wing Inland Revenue \n454 \n231. \nOmitted by Finance Act, 2005 \n455 \n \n \nCHAPTER XII \nTRANSITIONAL ADVANCE TAX PROVISIONS \n \n231A. \nOmitted by the Finance Act, 2021 \n456 \n231AA. \nOmitted by the Finance Act, 2021 \n456 \n231AB. \nAdvance tax on cash withdrawal \n456 \n231B. \nAdvance tax on private","quote_sha256":"dcd2f70cc9ae4e878d5411f00d858d41626540f46dd02886bfba459b15ff7575","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32522a3b6bbd358561c9","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22139,"character_end":22171,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":21969,"character_end":22401,"quote":"ce \n452 \n230K. \nTax Fraud Investigation Wing Inland Revenue \n454 \n231. \nOmitted by Finance Act, 2005 \n455 \n \n \nCHAPTER XII \nTRANSITIONAL ADVANCE TAX PROVISIONS \n \n231A. \nOmitted by the Finance Act, 2021 \n456 \n231AA. \nOmitted by the Finance Act, 2021 \n456 \n231AB. \nAdvance tax on cash withdrawal \n456 \n231B. \nAdvance tax on private motor vehicles \n457 \n231C. \nAdvance tax on foreign domestic workers \n459 \n232. \nOmitted by the Financ","quote_sha256":"9c31e9f5dbb8261de6087a89d3923cbdb371d2f02eb7c313c59ff03a9118be15","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aff44224d840eb872c6c","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22186,"character_end":22218,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22016,"character_end":22448,"quote":"land Revenue \n454 \n231. \nOmitted by Finance Act, 2005 \n455 \n \n \nCHAPTER XII \nTRANSITIONAL ADVANCE TAX PROVISIONS \n \n231A. \nOmitted by the Finance Act, 2021 \n456 \n231AA. \nOmitted by the Finance Act, 2021 \n456 \n231AB. \nAdvance tax on cash withdrawal \n456 \n231B. \nAdvance tax on private motor vehicles \n457 \n231C. \nAdvance tax on foreign domestic workers \n459 \n232. \nOmitted by the Finance Ordinance, 2002 \n459 \n233. \nBrokerage and Com","quote_sha256":"62a96c1d13fc9373fa2cb07946494ab9cb30094f6bc5909ca0bfbbc80194c2ef","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3866e39c62b84645c32e","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22380,"character_end":22418,"quote":"Omitted by the Finance Ordinance, 2002","quote_sha256":"771554940b491cd6e5ec83bb2a2dacfe6d77757ca344aa937042bf4ca649d257","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22210,"character_end":22648,"quote":"ct, 2021 \n456 \n231AB. \nAdvance tax on cash withdrawal \n456 \n231B. \nAdvance tax on private motor vehicles \n457 \n231C. \nAdvance tax on foreign domestic workers \n459 \n232. \nOmitted by the Finance Ordinance, 2002 \n459 \n233. \nBrokerage and Commission \n460 \n233A. \nOmitted by the Finance Act, 2021 \n461 \n233AA. \nOmitted by the Finance Act, 2021 \n461 \n234. \nTax on motor vehicles \n462 \n234A. \nomitted by the Finance Act, 2021 \n462 \n235. \nElectri","quote_sha256":"d1d56bf0a920121d1d5dfd01c990beee7bfc7327ec6b67f059924e0e3e112b71","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dbd12ebe278cd4ccb365","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22469,"character_end":22501,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22299,"character_end":22670,"quote":" motor vehicles \n457 \n231C. \nAdvance tax on foreign domestic workers \n459 \n232. \nOmitted by the Finance Ordinance, 2002 \n459 \n233. \nBrokerage and Commission \n460 \n233A. \nOmitted by the Finance Act, 2021 \n461 \n233AA. \nOmitted by the Finance Act, 2021 \n461 \n234. \nTax on motor vehicles \n462 \n234A. \nomitted by the Finance Act, 2021 \n462 \n235. \nElectricity Consumption \n463 ","quote_sha256":"d98a32040a3eb5a5952f66bc76075e697f146e8ec60d113817fccbceb12cc748","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c58deda875d8fbb248a","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22516,"character_end":22548,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22346,"character_end":22670,"quote":"eign domestic workers \n459 \n232. \nOmitted by the Finance Ordinance, 2002 \n459 \n233. \nBrokerage and Commission \n460 \n233A. \nOmitted by the Finance Act, 2021 \n461 \n233AA. \nOmitted by the Finance Act, 2021 \n461 \n234. \nTax on motor vehicles \n462 \n234A. \nomitted by the Finance Act, 2021 \n462 \n235. \nElectricity Consumption \n463 ","quote_sha256":"3c7b2dc55ecd84d74fc98cc6f0cc4bb01024e01e375831ebffcaa2f646f20109","reader_fragment":"p-r-2b2ba404-20800-22400-901bb13ec598f7ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-20800-22400-901bb13ec598f7ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-87af73704cbde261b4dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22611,"character_end":22628,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22441,"character_end":22670,"quote":"and Commission \n460 \n233A. \nOmitted by the Finance Act, 2021 \n461 \n233AA. \nOmitted by the Finance Act, 2021 \n461 \n234. \nTax on motor vehicles \n462 \n234A. \nomitted by the Finance Act, 2021 \n462 \n235. \nElectricity Consumption \n463 ","quote_sha256":"9bd0ef15bdb532c3070b6751cc296a4dbe2d26083975da6c67e3c03a18dd4463","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9d59fa1c7fe98492362","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22696,"character_end":22713,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22672,"character_end":22943,"quote":"\f\n235A. \nomitted by the Finance Act, 2021 \n464 \n235B. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n464 \n236. \nTelephone and internet users \n465 \n236A. \nAdvance tax at the time of sale by auction \n466 \n236B. \nOmitted by the Finance Act, 2021 \n467 \n236C. \nAdva","quote_sha256":"f7b5e392dfc0ff42432e294b296af8c9421c0492208c3233a5c62bba2da3daad","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-75d343ada286b729b633","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22743,"character_end":22760,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22672,"character_end":22990,"quote":"\f\n235A. \nomitted by the Finance Act, 2021 \n464 \n235B. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n464 \n236. \nTelephone and internet users \n465 \n236A. \nAdvance tax at the time of sale by auction \n466 \n236B. \nOmitted by the Finance Act, 2021 \n467 \n236C. \nAdvance Tax on sale or transfer of immovable Proper","quote_sha256":"956bb5ab45e0ccaebaafbbdc5c25d26ce035ae24eb9b19456b4c95fe584a0e72","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-940ca70d867f6c51de71","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22893,"character_end":22925,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22723,"character_end":23155,"quote":"B. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n464 \n236. \nTelephone and internet users \n465 \n236A. \nAdvance tax at the time of sale by auction \n466 \n236B. \nOmitted by the Finance Act, 2021 \n467 \n236C. \nAdvance Tax on sale or transfer of immovable Property \n467 \n236CA. \nAdvance Tax on TV plays and advertisements \n469 \n236CB. \nAdvance tax on functions and gatherings \n470 \n236D. \nOmitted by the Finance Act, 2020  \n470","quote_sha256":"8109fa2e3b7ff8e632add4637254eb75212f1212f4e2ae44cf43337283165ad9","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8add40996511c5f408b","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23117,"character_end":23149,"quote":"Omitted by the Finance Act, 2020","quote_sha256":"75c11ec4b8d29eec2a790e07e1cb510eb79f8f636bd1acee2b7dca57b8473943","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22947,"character_end":23379,"quote":"Tax on sale or transfer of immovable Property \n467 \n236CA. \nAdvance Tax on TV plays and advertisements \n469 \n236CB. \nAdvance tax on functions and gatherings \n470 \n236D. \nOmitted by the Finance Act, 2020  \n470 \n236E \nOmitted by the Finance Act, 2016 \n470 \n236F. \nOmitted through Finance Act, 2020  \n470 \n236G. \nAdvance tax on sales to distributors, dealers and wholesalers \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \n","quote_sha256":"7d014031955fb5f8856ca4087decccc827d7bb38cb37f768129f5f912c910169","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b369091425fe1927b5ca","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23163,"character_end":23195,"quote":"Omitted by the Finance Act, 2016","quote_sha256":"c295b5c402a12fd1ca7e5d4c542322935d950879380fc981c7ebcfa94c7cf7f3","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":22993,"character_end":23425,"quote":"\n467 \n236CA. \nAdvance Tax on TV plays and advertisements \n469 \n236CB. \nAdvance tax on functions and gatherings \n470 \n236D. \nOmitted by the Finance Act, 2020  \n470 \n236E \nOmitted by the Finance Act, 2016 \n470 \n236F. \nOmitted through Finance Act, 2020  \n470 \n236G. \nAdvance tax on sales to distributors, dealers and wholesalers \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \nOmitted by the Finance Act, 2021 \n471 \n236I. \n","quote_sha256":"5e51449fb6f488a75cb20056142d5ee38ee2c3985e52daa7496fb585835ca9a0","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd08c3b0af82cf66063a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23225,"character_end":23242,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23055,"character_end":23472,"quote":"\n236CB. \nAdvance tax on functions and gatherings \n470 \n236D. \nOmitted by the Finance Act, 2020  \n470 \n236E \nOmitted by the Finance Act, 2016 \n470 \n236F. \nOmitted through Finance Act, 2020  \n470 \n236G. \nAdvance tax on sales to distributors, dealers and wholesalers \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \nOmitted by the Finance Act, 2021 \n471 \n236I. \nOmitted by the Finance Act, 2022 \n472 \n236J. \nO","quote_sha256":"143738f8ad6e435d5d2bd9d9701b5bfa5bc61f0e9d6aed54996d231bab2d2ad7","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b68a33e6b2ddfada372","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23379,"character_end":23411,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23209,"character_end":23641,"quote":"Omitted through Finance Act, 2020  \n470 \n236G. \nAdvance tax on sales to distributors, dealers and wholesalers \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \nOmitted by the Finance Act, 2021 \n471 \n236I. \nOmitted by the Finance Act, 2022 \n472 \n236J. \nOmitted through Finance Act, 2020  \n472 \n236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitt","quote_sha256":"18c943474a47ce6dce4f038f8784610d7c3380cff3afa5175f137a47880eb29f","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dcaed5504ca76600e0a","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23425,"character_end":23457,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23255,"character_end":23687,"quote":" \nAdvance tax on sales to distributors, dealers and wholesalers \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \nOmitted by the Finance Act, 2021 \n471 \n236I. \nOmitted by the Finance Act, 2022 \n472 \n236J. \nOmitted through Finance Act, 2020  \n472 \n236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitt","quote_sha256":"41004addb9383fe8647af13c028b71e2d567232ad2c6665a5894247d98f8181a","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-915b40e169b62a5e5ef4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23487,"character_end":23504,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23317,"character_end":23734,"quote":"s \n471 \n236H. \nAdvance tax on sales to retailers \n471 \n236HA \nOmitted by the Finance Act, 2021 \n471 \n236I. \nOmitted by the Finance Act, 2022 \n472 \n236J. \nOmitted through Finance Act, 2020  \n472 \n236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvanc","quote_sha256":"c62a413c4df5c753fe5c5151e7c11c2846c31dc43c3ef15575d0e714504a4b84","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c17a71ff6c1f39412052","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23590,"character_end":23622,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23420,"character_end":23852,"quote":"6I. \nOmitted by the Finance Act, 2022 \n472 \n236J. \nOmitted through Finance Act, 2020  \n472 \n236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n","quote_sha256":"30464d789662b581792b8337b709a073f38af9198c9314ba76be6d67c5a0e823","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66fab97cde7283c0109a","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23636,"character_end":23668,"quote":"Omitted by the Finance Act, 2018","quote_sha256":"5761e21b687103d0daf7be04caf51f29ba99477349050ddbf50b9d172a997f57","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23466,"character_end":23898,"quote":"6J. \nOmitted through Finance Act, 2020  \n472 \n236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020 ","quote_sha256":"23bbeb8f25a51530e51070b9de2538f9fe1934f3ee84d8271c7ffa8dde73c333","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8ada9b2ab768f65ce80","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23682,"character_end":23714,"quote":"Omitted by the Finance Act, 2018","quote_sha256":"5761e21b687103d0daf7be04caf51f29ba99477349050ddbf50b9d172a997f57","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23512,"character_end":23944,"quote":"236K. \nAdvance tax on purchase or transfer of immovable property \n472 \n236L. \nOmitted by the Finance Act, 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021","quote_sha256":"f05d1b3dc582ed981e149a8a7ba0bf5df235d8110b7f477cdc0c7dec572afbef","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78598e22e4f24931f255","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23787,"character_end":23804,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23617,"character_end":24034,"quote":" 2021 \n474 \n236M. \nOmitted by the Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2","quote_sha256":"4fb74d348a8a0b8dc0036db1f8eb388915f2c7e48597a0a4582078e301510e2d","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab8640cda68f54875ac0","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23818,"character_end":23850,"quote":"Omitted by the Finance Act, 2022","quote_sha256":"aefab2aa9a347992bfa29e672a972b21bee5bd57350213eb146c170fdd19c793","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23648,"character_end":24080,"quote":"he Finance Act, 2018 \n474 \n236N. \nOmitted by the Finance Act, 2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted","quote_sha256":"2d80b6bb979365d3e89114476bbd13e8ca0a3c52a0cc563446851dc0cd3cad0a","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92296e8a8e030a511049","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23880,"character_end":23897,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23710,"character_end":24127,"quote":"2018 \n474 \n236O. \nAdvance tax under this chapter \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted ","quote_sha256":"a3244a040c6b53b31a9c004e16351d12b019615e5967b97de84cf853e83c184d","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-478414d643c503d6e803","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23927,"character_end":23944,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23757,"character_end":24174,"quote":"r \n475 \n236P. \nomitted by the Finance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted ","quote_sha256":"c2ce2b573e7e95ff1a8ef65fb3c05ca27b3933daed06d37b0f1c8ab968c5e42e","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c328b79584e2ef2f1cd0","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23958,"character_end":23990,"quote":"Omitted by the Finance Act, 2016","quote_sha256":"c295b5c402a12fd1ca7e5d4c542322935d950879380fc981c7ebcfa94c7cf7f3","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23788,"character_end":24220,"quote":"inance Act, 2021 \n475 \n236Q. \nOmitted by the Finance Act, 2022 \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 202","quote_sha256":"d30810533f2f59ccd1a8f53da4e14d536de26d85c0bda4b54904ab51c9dda1cf","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53b6be8a6d01e38d71fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24020,"character_end":24037,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23850,"character_end":24267,"quote":" \n475 \n236R. \nOmitted through Finance Act, 2020  \n476 \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236Y \nOmitted by the Finance Act, 2021 ","quote_sha256":"206019739116bcb387cc454e10ef2c4ce944c0a3feef552e6879c35f5050f662","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2aeab62263ac96357ac0","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24073,"character_end":24105,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23903,"character_end":24335,"quote":" \n236S. \nomitted by the Finance Act, 2021 \n476 \n236T. \nOmitted by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236Y \nOmitted by the Finance Act, 2021 \n477 \n236Y. \nAdvance tax on persons remitting amounts abroad through","quote_sha256":"3552858b7aa0b84297c39ed2eda3c76cabfd02cf730e2b75351f6a449bdeec0c","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5640c20074e14623ee9f","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24135,"character_end":24152,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":23965,"character_end":24382,"quote":" by the Finance Act, 2016 \n476 \n236U. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236Y \nOmitted by the Finance Act, 2021 \n477 \n236Y. \nAdvance tax on persons remitting amounts abroad through \ncredit or debit or prepaid cards \n478 \n236Z. ","quote_sha256":"c1c05fe441749de6d065de63ec6614570d124a3f9907b1b4ec3355fa1a92d6bb","reader_fragment":"p-r-2b2ba404-22400-24000-dbb13bddd19f83da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-22400-24000-dbb13bddd19f83da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5bb1f3e7cf42fe37dab7","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24182,"character_end":24199,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24012,"character_end":24429,"quote":"through Finance Act, 2020 dated 30th June, 2020 \n477 \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236Y \nOmitted by the Finance Act, 2021 \n477 \n236Y. \nAdvance tax on persons remitting amounts abroad through \ncredit or debit or prepaid cards \n478 \n236Z. \nBonus shares issued by companies. \n478 \n \nCHAP","quote_sha256":"e7a0bae7f9013937225d550f4241baf8b05ee3edf289f163258adedd07810ecd","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5c513a9a1f11870b737","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24234,"character_end":24266,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24064,"character_end":24496,"quote":" \n236V. \nOmitted by the Finance Act, 2021 \n477 \n236W. \nOmitted through Finance Act, 2019 \n477 \n236X. \nomitted through Finance Act, 2020 dated 30th June, 2020 \n477 \n236Y \nOmitted by the Finance Act, 2021 \n477 \n236Y. \nAdvance tax on persons remitting amounts abroad through \ncredit or debit or prepaid cards \n478 \n236Z. \nBonus shares issued by companies. \n478 \n \nCHAPTER XIII \n    MISCELLANEOUS \n \n237. \nPower to make rules \n480 \n237A","quote_sha256":"ae509c1a4efa93a1d4be55e903bb4970e8396d80edfb406668ce3930e0746d3f","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-406c0cafe81cce0315a5","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24981,"character_end":25013,"quote":"Omitted by the Finance Act, 2013","quote_sha256":"1d1ac99c0f339a6d45466724dd07b212342ab590218bdf765d66d6900307cbb9","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24978,"character_end":25243,"quote":"\f\n(Omitted by the Finance Act, 2013) \n \nDivision IB \n(Omitted by the Finance Act, 2012) \n494 \n \nDivision II \nRates of Tax for Companies \n494 \n \nDivision IIA \nRates of Super Tax  \n495 \n \nDivision IIB \nSuper Tax on high earning persons \n496 \n \nDivision III \nRate of D","quote_sha256":"55190c1ae046198ea76709f71edad3fc6e5f25b82920292ae43429367e7a55eb","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a14c093f03f91c318c5","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":25032,"character_end":25064,"quote":"Omitted by the Finance Act, 2012","quote_sha256":"81d3020b42df87edc5f320d8f83ef4585f6535006b679f8fdc071ec14a2213f3","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":24978,"character_end":25294,"quote":"\f\n(Omitted by the Finance Act, 2013) \n \nDivision IB \n(Omitted by the Finance Act, 2012) \n494 \n \nDivision II \nRates of Tax for Companies \n494 \n \nDivision IIA \nRates of Super Tax  \n495 \n \nDivision IIB \nSuper Tax on high earning persons \n496 \n \nDivision III \nRate of Dividend Tax \n498 \n \nDivision IIIA \nRate for Profit ","quote_sha256":"4272a0a2635efc25c9b2f153ed8a018dba8908549fd1b9ab8a29776cb6e0bfd4","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1b8678c5fd80f5b8bf5","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":25696,"character_end":25728,"quote":"Omitted by the Finance Act, 2013","quote_sha256":"1d1ac99c0f339a6d45466724dd07b212342ab590218bdf765d66d6900307cbb9","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":25526,"character_end":25958,"quote":"ts for Digital Transactions in  \nE-commerce Platforms \n501 \n \nDivision V \nRate of Tax on Shipping or Air Transport Income of a Non-\nresident Person \n502 \n \nDivision VI \n(Omitted by the Finance Act, 2013) \n502 \n \nDivision VIA \nIncome from Property \n(Omitted by the Finance Act, 2021) \n503 \n \nDivision VII \nCapital Gains on disposal of Securities \n506 \n \nDivision VIII \nCapital Gains on Disposal of Immovable Property \n510 \n \nDivision","quote_sha256":"c4e773dd7482d6d68e6f5550728d3996d3c5a4504bd893a703bb2ce21862212d","reader_fragment":"p-r-2b2ba404-24000-25600-c845a25330281bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-24000-25600-c845a25330281bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-623dbc850ab9689ed039","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":25775,"character_end":25807,"quote":"Omitted by the Finance Act, 2021","quote_sha256":"2fe6bd9707e89e4a3fa91c7c1a0f2bee352aaab03c631e683901d763dcbd7a66","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":25605,"character_end":26037,"quote":"of Tax on Shipping or Air Transport Income of a Non-\nresident Person \n502 \n \nDivision VI \n(Omitted by the Finance Act, 2013) \n502 \n \nDivision VIA \nIncome from Property \n(Omitted by the Finance Act, 2021) \n503 \n \nDivision VII \nCapital Gains on disposal of Securities \n506 \n \nDivision VIII \nCapital Gains on Disposal of Immovable Property \n510 \n \nDivision VIIIA \n Tax on Builders \n511 \n \nDivision VIIIB \n Tax on Developers \n512 \n \nDiv","quote_sha256":"c01841ad894ebca90b8b40dd350f6d3f9b375ca00d6ef1dfa2fcc12caa81de01","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2be3ade6fa08674beaf","source":"pk-code-f40603913b933194","title":"Distributors, Dealers, And Wholesalers Omitted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26209,"character_end":26282,"quote":"Distributors, Dealers, And \nWholesalers \nOmitted by the Finance Act, 2014","quote_sha256":"40a74183c28bdcfb68c91a1dfdfe800fcef13109088137a5dee735bab78f6b3a","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26098,"character_end":26512,"quote":"\f\n Minimum tax under section 113 \n \nPART II \nRates of Advance Tax \n514 \n \n \n \nPART IIA \nCollection of Tax from Distributors, Dealers, And \nWholesalers \nOmitted by the Finance Act, 2014 \n517 \n \nPart IIB  \nRates of Advance Tax \n518 \n \nPART III \nDEDUCTION OF TAX AT SOURCE \n \n519 \n \nDivision I \nAdvance Tax on Dividend \n519 \n \nDivision IA \nProfit on Debt \n521 \n \nDivision IB \nReturn on Investment in Sukuks \n522 \n \nDi","quote_sha256":"f36ca3b62a3a3721e8b868bd20abd40e5576c2f4e8550a3193d2abeaf3f540bb","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-499629ae67e6f4b8f3da","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26627,"character_end":26659,"quote":"Omitted by the Finance Act, 2012","quote_sha256":"81d3020b42df87edc5f320d8f83ef4585f6535006b679f8fdc071ec14a2213f3","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26457,"character_end":26889,"quote":"\nDivision IB \nReturn on Investment in Sukuks \n522 \n \nDivision II \nPayments to non-residents \n522 \n \nDivision III \nPayments for Goods or Services \n524 \n \nDivision III A \n(Omitted by the Finance Act, 2012) \n528 \n \nDivision IIIAA \nGain arising on disposal of certain debt securities  \n528 \n \nDivision III B \n(Omitted by the Finance Act, 2012) \n529 \n \nDivision IV \nExports \n529 \n \nDivision IVA \nExports of Services \n529 \n \nDivision V \nI","quote_sha256":"4f67574619c60248981d98d301dc37849a00c8acc5e8123fed170a13b6dee6bc","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-562405e00d684fd3701c","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26763,"character_end":26795,"quote":"Omitted by the Finance Act, 2012","quote_sha256":"81d3020b42df87edc5f320d8f83ef4585f6535006b679f8fdc071ec14a2213f3","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26593,"character_end":27025,"quote":"Services \n524 \n \nDivision III A \n(Omitted by the Finance Act, 2012) \n528 \n \nDivision IIIAA \nGain arising on disposal of certain debt securities  \n528 \n \nDivision III B \n(Omitted by the Finance Act, 2012) \n529 \n \nDivision IV \nExports \n529 \n \nDivision IVA \nExports of Services \n529 \n \nDivision V \nIncome from Property \n530 \n \nDivision VI \nPrizes and Winnings \n531 \n \nDivision VIA \nPetroleum Products \n532 \n \nDivision VIB \nOmitted by t","quote_sha256":"4bcde0e0acf8ee6228bc04c93e47f9ed0882548259c5e1d1b0215c1455e0b0f7","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b05f7afaafebee1ba00","source":"pk-code-f40603913b933194","title":"Division VIB Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26999,"character_end":27045,"quote":"Division VIB \nOmitted by the Finance Act, 2021","quote_sha256":"60210272965f91fcc63db5060affdb89f96f2a983b7a1404499e5a76bcf3e17c","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26829,"character_end":27106,"quote":"9 \n \nDivision IVA \nExports of Services \n529 \n \nDivision V \nIncome from Property \n530 \n \nDivision VI \nPrizes and Winnings \n531 \n \nDivision VIA \nPetroleum Products \n532 \n \nDivision VIB \nOmitted by the Finance Act, 2021 \n532 \n \nDivision VII \nOmitted by the Finance Act, 2002 \n532 ","quote_sha256":"06a7a0b49d5cbeb98788e1d581542b02aeeab1d6734d9ab9fd1909ec4f19af13","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e523ef98fac8ee56286","source":"pk-code-f40603913b933194","title":"Division VII Omitted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27054,"character_end":27100,"quote":"Division VII \nOmitted by the Finance Act, 2002","quote_sha256":"7f7114e94efa1177eb45a46bb2c15cb78b2cd1d7aa015b6fb9320fa2ef3756e2","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":26884,"character_end":27106,"quote":" V \nIncome from Property \n530 \n \nDivision VI \nPrizes and Winnings \n531 \n \nDivision VIA \nPetroleum Products \n532 \n \nDivision VIB \nOmitted by the Finance Act, 2021 \n532 \n \nDivision VII \nOmitted by the Finance Act, 2002 \n532 ","quote_sha256":"75ed85d2bddffdec0f1b3101cf4712ffddc0f60e2b732532fa805958cee41f9e","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6eebb39a39d51c68a9df","source":"pk-code-f40603913b933194","title":"Division I Omitted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27170,"character_end":27214,"quote":"Division I \nOmitted by the Finance Act, 2002","quote_sha256":"4fa6380ef73d8a8e06fe9e37eec8678fc1aa320f26caad1b6748d532ab5b1804","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27108,"character_end":27444,"quote":"\f\n \nPART IV \nDEDUCTION OR COLLECTION OF  \nADVANCE TAX \n533 \n \nDivision I \nOmitted by the Finance Act, 2002 \n533 \n \nDivision II \nBrokerage and Commission \n533 \n \nDivision IIA \nOmitted by the Finance Act, 2021 \n533 \n \nDivision IIB \nOmitted by the Finance Act, 2021 \n534 \n \nDivision III \nTax on motor vehicles \n534 \n \nDivision IV \nElectric","quote_sha256":"5e7fae88b9eec05546593707f2a38aa12d575a170224366ccef7e073136b2cfc","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb1e6320b56de75a89f9","source":"pk-code-f40603913b933194","title":"Division IIA Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27269,"character_end":27315,"quote":"Division IIA \nOmitted by the Finance Act, 2021","quote_sha256":"76a47247d273749e6076c63d69f7b0b88f60defa40f750903347dfe75bbafc69","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27108,"character_end":27545,"quote":"\f\n \nPART IV \nDEDUCTION OR COLLECTION OF  \nADVANCE TAX \n533 \n \nDivision I \nOmitted by the Finance Act, 2002 \n533 \n \nDivision II \nBrokerage and Commission \n533 \n \nDivision IIA \nOmitted by the Finance Act, 2021 \n533 \n \nDivision IIB \nOmitted by the Finance Act, 2021 \n534 \n \nDivision III \nTax on motor vehicles \n534 \n \nDivision IV \nElectricity Consumption \n536 \n \nDivision V \nTelephone users \n538 \n \nDivision VI \nomitted by the Finance Act, ","quote_sha256":"15d86aac2c1f8f4b474b2acc9acc7f7f705a036cc5ecef3e4ab286cbc6f837fa","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8126d2d828536aac2c1e","source":"pk-code-f40603913b933194","title":"Division IIB Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27324,"character_end":27370,"quote":"Division IIB \nOmitted by the Finance Act, 2021","quote_sha256":"1c42602ba58c0c20f6e6388d3deba33f3af3314478500878df330c0a9f1949b2","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27154,"character_end":27600,"quote":"NCE TAX \n533 \n \nDivision I \nOmitted by the Finance Act, 2002 \n533 \n \nDivision II \nBrokerage and Commission \n533 \n \nDivision IIA \nOmitted by the Finance Act, 2021 \n533 \n \nDivision IIB \nOmitted by the Finance Act, 2021 \n534 \n \nDivision III \nTax on motor vehicles \n534 \n \nDivision IV \nElectricity Consumption \n536 \n \nDivision V \nTelephone users \n538 \n \nDivision VI \nomitted by the Finance Act, 2021 \n540 \n \nDivision VIA \nomitted by the Finance Act, ","quote_sha256":"094eb879ffe79bee6baf5a6cf7319ffc71f45a94b66e7c6e1361544d26b9168d","reader_fragment":"p-r-2b2ba404-25600-27200-1cab241f4358ce33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-25600-27200-1cab241f4358ce33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8fbd1e75fd1dfa55fb4b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27532,"character_end":27549,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27362,"character_end":27779,"quote":"ct, 2021 \n534 \n \nDivision III \nTax on motor vehicles \n534 \n \nDivision IV \nElectricity Consumption \n536 \n \nDivision V \nTelephone users \n538 \n \nDivision VI \nomitted by the Finance Act, 2021 \n540 \n \nDivision VIA \nomitted by the Finance Act, 2021 \n540 \n \nDivision VII \nAdvance tax on Purchase, Registration and Transfer Motor \nVehicles \n540 \n \nDivision VIII \nAdvance tax at the time of sale by auction \n543 \n \nDivision IX","quote_sha256":"55a70965fb1981323e09d5af1037ac3cac0588ddb94b707c9e249327c5d9bc8f","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7f64dc2f584bb2e17f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27587,"character_end":27604,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27417,"character_end":27834,"quote":"34 \n \nDivision IV \nElectricity Consumption \n536 \n \nDivision V \nTelephone users \n538 \n \nDivision VI \nomitted by the Finance Act, 2021 \n540 \n \nDivision VIA \nomitted by the Finance Act, 2021 \n540 \n \nDivision VII \nAdvance tax on Purchase, Registration and Transfer Motor \nVehicles \n540 \n \nDivision VIII \nAdvance tax at the time of sale by auction \n543 \n \nDivision IX \nomitted by the Finance Act, 2021 \n543 \n \nDivision X \n","quote_sha256":"984c0dafeed3630c2ccc7d5ff8deb01d482e7137f8d3f661c16766e24ad3e27c","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24946a07116e6094d3f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27796,"character_end":27813,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27626,"character_end":28043,"quote":"\nAdvance tax on Purchase, Registration and Transfer Motor \nVehicles \n540 \n \nDivision VIII \nAdvance tax at the time of sale by auction \n543 \n \nDivision IX \nomitted by the Finance Act, 2021 \n543 \n \nDivision X \nAdvance tax on sale or transfer of \nImmovable property \n543 \n \nDivision XA  \nAdvance tax on TV plays and advertisements \n544 \n \nDivision XI \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n545 \n \nDivi","quote_sha256":"330222c4463888a4ca535c1361fb0dc0ac06c736f9e696bca8c1553d34db2120","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f27ab2a4de8e630f290","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27991,"character_end":28008,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27821,"character_end":28238,"quote":"\nDivision X \nAdvance tax on sale or transfer of \nImmovable property \n543 \n \nDivision XA  \nAdvance tax on TV plays and advertisements \n544 \n \nDivision XI \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n545 \n \nDivision XII \nOmitted by the Finance Act, 2016 \n545 \n \nDivision XIII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n546 \n \nDivision XIV \nAdvance tax on sale to distributors, dealers or who","quote_sha256":"0191a06e3cc104d9147224eaea54c12cfd0ca6d8f81ada9a10bdb685a6e12373","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26e0327b38632a204f1b","source":"pk-code-f40603913b933194","title":"Division XII Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28039,"character_end":28085,"quote":"Division XII \nOmitted by the Finance Act, 2016","quote_sha256":"16edcb6427ad3f24770d7c2ba4666757dd7819fca1f98162ecbd01fe5d15eca9","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27869,"character_end":28315,"quote":"\nImmovable property \n543 \n \nDivision XA  \nAdvance tax on TV plays and advertisements \n544 \n \nDivision XI \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n545 \n \nDivision XII \nOmitted by the Finance Act, 2016 \n545 \n \nDivision XIII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n546 \n \nDivision XIV \nAdvance tax on sale to distributors, dealers or wholesalers \n546 \n \nDivision XV \nAdvance tax on sale to retailers \n548 \n \nDivisi","quote_sha256":"98ad9aa77f69c6b5270027f5916a15023a8b67baf9c0278773e7a60a64969311","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f1e7894de92c643f061f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28125,"character_end":28142,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":27955,"character_end":28361,"quote":"544 \n \nDivision XI \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n545 \n \nDivision XII \nOmitted by the Finance Act, 2016 \n545 \n \nDivision XIII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n546 \n \nDivision XIV \nAdvance tax on sale to distributors, dealers or wholesalers \n546 \n \nDivision XV \nAdvance tax on sale to retailers \n548 \n \nDivision XVA \nOmitted by the Finance Act, 2021 \n548 ","quote_sha256":"0ebbf62b163534876afb55cec71ed479de9318126672de2f581bc648d493c623","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-323886ffafc3fdf21233","source":"pk-code-f40603913b933194","title":"Division XVA Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28309,"character_end":28355,"quote":"Division XVA \nOmitted by the Finance Act, 2021","quote_sha256":"db46a15a73f6d63d8a726fe9cc4a3458378809d4e03d88cf9cdb99808073ba0e","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28139,"character_end":28361,"quote":"020 dated 30th June, 2020 \n546 \n \nDivision XIV \nAdvance tax on sale to distributors, dealers or wholesalers \n546 \n \nDivision XV \nAdvance tax on sale to retailers \n548 \n \nDivision XVA \nOmitted by the Finance Act, 2021 \n548 ","quote_sha256":"f1e85ee8cc2c37429175b4ea7cf00e78cb6216afbf31bdb65162b9ff9069b3d3","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-786dbe74773f4e4adb97","source":"pk-code-f40603913b933194","title":"Division XVI Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28367,"character_end":28413,"quote":"Division XVI \nOmitted by the Finance Act, 2022","quote_sha256":"d4eeaa5ba0f76200ce3c031ff5ddf8331fbe20c4a43a205e8fe7216276815346","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28363,"character_end":28643,"quote":"\f\n \nDivision XVI \nOmitted by the Finance Act, 2022 \n548 \n \nDivision XVII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n548 \n \nDivision XVIII \nAdvance Tax on purchase of immoveable property \n549 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmi","quote_sha256":"515f145973ea25cfdd82b0c7b54c0c3bc32d8011dabd6d2c01ba79ea34220075","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e363120acc894455b766","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28453,"character_end":28470,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28363,"character_end":28700,"quote":"\f\n \nDivision XVI \nOmitted by the Finance Act, 2022 \n548 \n \nDivision XVII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n548 \n \nDivision XVIII \nAdvance Tax on purchase of immoveable property \n549 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitt","quote_sha256":"f479fd0713ec01df18e1d4059e9c7bdda264ca691d2161cc4e11f8ab53f29071","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63f65a28b41277e7f73e","source":"pk-code-f40603913b933194","title":"Division XIX Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28572,"character_end":28618,"quote":"Division XIX \nOmitted by the Finance Act, 2021","quote_sha256":"145359e2feb04a8201ff8cce09cb5cbcd1d0bce041a6774c918c893a7fa51510","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28402,"character_end":28848,"quote":"e Act, 2022 \n548 \n \nDivision XVII \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n548 \n \nDivision XVIII \nAdvance Tax on purchase of immoveable property \n549 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n ","quote_sha256":"5ef0fa3ed4b37ede1e571b1693647ff655b4762cb475a36fce2d0235368e069f","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f3ad8a18b6fadc93694","source":"pk-code-f40603913b933194","title":"Division XX Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28627,"character_end":28672,"quote":"Division XX \nOmitted by the Finance Act, 2021","quote_sha256":"c3e9de19f79c553f8312d42e0af6319db273c3aabd2decbf985a7f48192c5228","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28457,"character_end":28902,"quote":"nce Act, 2020 dated 30th June, 2020 \n548 \n \nDivision XVIII \nAdvance Tax on purchase of immoveable property \n549 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 date","quote_sha256":"2bc4a89d6555c3d9046caf76ac86bb5de4e8cfc919e476164added247a60926f","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70863604e74b7d632b04","source":"pk-code-f40603913b933194","title":"Division XXI Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28681,"character_end":28727,"quote":"Division XXI \nOmitted by the Finance Act, 2021","quote_sha256":"0e83472ac64a477cb264784a57266c8273ccd42a56922b6fbc9fafe611f99f36","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28511,"character_end":28957,"quote":"VIII \nAdvance Tax on purchase of immoveable property \n549 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through","quote_sha256":"efb7750c0803f55d51a252181be9d26ea8989dbdeb453d9713ce8cc7753d49a9","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15d783e5cf97fcad3f74","source":"pk-code-f40603913b933194","title":"Division XXII Omitted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28736,"character_end":28783,"quote":"Division XXII \nOmitted by the Finance Act, 2016","quote_sha256":"35abf4de310270094afde48a8b30352e3276bfc70f8a1bebf7382353e60c71de","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28566,"character_end":29013,"quote":"49 \n \nDivision XIX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivisio","quote_sha256":"9e405f3488bb0ce55462af090c76d7fd6a68e4ccf59375e1a8860164ec069bf6","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d60c1d108ee78fe2617","source":"pk-code-f40603913b933194","title":"Division XXIII Omitted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28792,"character_end":28840,"quote":"Division XXIII \nOmitted by the Finance Act, 2022","quote_sha256":"46861d166daecbe239ffbecd3012a330af6e793a05a04bc3acdf12c2b05928ad","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28622,"character_end":29070,"quote":"3 \n \nDivision XX \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXI \nOmitted by the Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXVI \nOmitted by the Finance Act, 2021 \n554 \n \nDivision","quote_sha256":"92a692576c70a97b960ff9455c5c783027da052110258c1b40b32ac6fd9fd805","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7c8e152d11cfcf1bd8f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28880,"character_end":28897,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28710,"character_end":29127,"quote":"Finance Act, 2021 \n553 \n \nDivision XXII \nOmitted by the Finance Act, 2016 \n553 \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXVI \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through cre","quote_sha256":"b7990bbc8959fc7c04279150d066f17d2fe9abb401c9f5e8c871bcffbc28f677","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50c576fea1bcec535134","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28958,"character_end":28975,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28788,"character_end":29205,"quote":" \n \nDivision XXIII \nOmitted by the Finance Act, 2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXVI \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, \ndebit or prepaid cards  \n554 \n \nDivision XXVII \nOmitted by the Finance A","quote_sha256":"de68df9a7c6780c076d8c7ed1985b9af2e4a841259ecfe13cb91009278104aa0","reader_fragment":"p-r-2b2ba404-27200-28800-574a22159155b0f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-27200-28800-574a22159155b0f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e14ad760f39a064b4e98","source":"pk-code-f40603913b933194","title":"Division XXVI Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":29006,"character_end":29053,"quote":"Division XXVI \nOmitted by the Finance Act, 2021","quote_sha256":"02588d740e6a6c46b5fbea6d8448881fa687dd12dac876cc75c1d2b0c0369dcb","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28836,"character_end":29283,"quote":"2022 \n554 \n \nDivision XXIV \nomitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXV \nOmitted through Finance Act, 2020 dated 30th June, 2020 \n554 \n \nDivision XXVI \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, \ndebit or prepaid cards  \n554 \n \nDivision XXVII \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through","quote_sha256":"b328e90a72c11964530a4204adfe8c3fa22ab98c7756517284cf26d46ff4c9db","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72daeed252ea97bf0e9a","source":"pk-code-f40603913b933194","title":"Division XXVII Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":29165,"character_end":29213,"quote":"Division XXVII \nOmitted by the Finance Act, 2021","quote_sha256":"8fe1872fce0788e7cedd25e7e1e9986752590afa17537336ba3beadcec349b76","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":28995,"character_end":29443,"quote":"20 \n554 \n \nDivision XXVI \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, \ndebit or prepaid cards  \n554 \n \nDivision XXVII \nOmitted by the Finance Act, 2021 \n554 \n \nDivision XXVII \nAdvance tax on amount remitted abroad through credit, \ndebit or prepaid cards  \n554 \n \nTHE SECOND SCHEDULE \n \nEXEMPTIONS AND TAX CONCESSIONS \n555 \n \nPART I \nEXEMPTIONS FROM TOTAL INCOME \n555 \n \nPART II \nRE","quote_sha256":"22a609d8ac7c2bc0cd6c638e132803ea67f6f1f2a247cf3cff84338cc5a4b381","reader_fragment":"p-r-2b2ba404-28800-30400-cd3d2d86535f9544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-28800-30400-cd3d2d86535f9544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21084cefa5e443450761","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":32750,"character_end":32776,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":32580,"character_end":33006,"quote":"is pleased to make and promulgate the following \nOrdinance:— \n \nCHAPTER I \nPRELIMINARY \n \n1. \nShort title, extent and commencement.—(1) This Ordinance may be \ncalled the Income Tax Ordinance, 2001. \n \n(2) \nIt extends to the whole of Pakistan. \n \n(3) \nIt shall come into force on such date as the Federal Government may, \nby notification in official Gazette, appoint. \n \n2. \nDefinitions. — In this Ordinance, unless there is a","quote_sha256":"4866262b442dd6d551aa370389b1f4751eea1fe27555a56bf0ddb607ac33fbbf","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef8fd45f5a47cdb8f92c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":33369,"character_end":33402,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":33199,"character_end":33465,"quote":"  \n*Vide notification S.R.O.381(I)/2002 dated 15.06.2002 the Federal Government appointed the first  day \nof July, 2002 on which the Ordinance shall come into force.  \n1 Inserted by the Finance Act, 2003. \n2 The word “includes” substituted by the Finance Act, 2005. ","quote_sha256":"b64fd7a8a11e6a5073d48528793674ff9f1c7312e334d73a4ae301cd5e8b8062","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7108ed5d65f6c9a227dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":33446,"character_end":33463,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":33276,"character_end":33465,"quote":"nt appointed the first  day \nof July, 2002 on which the Ordinance shall come into force.  \n1 Inserted by the Finance Act, 2003. \n2 The word “includes” substituted by the Finance Act, 2005. ","quote_sha256":"ad2ec858ac3916befe7cfd0129eb5398bb6104b4f0efd718d25f65d139bcea28","reader_fragment":"p-r-2b2ba404-32000-33600-eb16768d8255181b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-32000-33600-eb16768d8255181b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9cb1ed7a05135f992f10","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35353,"character_end":35370,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35183,"character_end":35600,"quote":"erwise than by purchase of such assets by the amalgamated \n                                            \n1 Clauses (a), (d) and (e) of sub-section (20) substituted by the Finance Act, 2002. \n2 Clause (c) of sub-section (20) substituted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Fi","quote_sha256":"6bcab4efc9f460f098469814ba859e13f954021b912fad4069bd45d00d79f715","reader_fragment":"p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-33600-35200-f9bdc99b1326e65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-080dfb5b4c988618d5de","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35425,"character_end":35442,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35255,"character_end":35672,"quote":"                               \n1 Clauses (a), (d) and (e) of sub-section (20) substituted by the Finance Act, 2002. \n2 Clause (c) of sub-section (20) substituted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the","quote_sha256":"dae5afb36eeeac1fd72766f8309f975eb3ec8ceaef309c1d7f9850e71a372b5b","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3da70517e1dac6135101","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35474,"character_end":35491,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35304,"character_end":35721,"quote":") and (e) of sub-section (20) substituted by the Finance Act, 2002. \n2 Clause (c) of sub-section (20) substituted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Ac","quote_sha256":"e530f9a7d23e41bcc3470c2c74f1f432cc6992991dc0cbcd623d04e68348c5a7","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51e410fccfb915360ec7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35496,"character_end":35529,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35326,"character_end":35759,"quote":"on (20) substituted by the Finance Act, 2002. \n2 Clause (c) of sub-section (20) substituted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies","quote_sha256":"f85915f87a30a3f714eb20968ec63dcdf11d04350c9301e1b4b21b5deea36c70","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92ee7b91b5b3e992a50b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35560,"character_end":35577,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35390,"character_end":35807,"quote":"ub-section (20) substituted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by","quote_sha256":"327076df26de14ade88150db5bc80aaae1ee5409588eaa17e064855c12259b7f","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91eb797340ba7f532813","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35582,"character_end":35615,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35412,"character_end":35832,"quote":"tuted by the Finance Act, 2002. \n3 Clause 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"74adc0032b774b98ebc74d82422e1de94038cf47db6cc5f80fb0d64fec4cd0de","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e2dcdf119d72d33d60fd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35620,"character_end":35653,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35450,"character_end":35832,"quote":"use 1A inserted through Finance Act, 2019. \n4 Inserted by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"1c341e88c300ce28411e36585d6c53b6266296cbb399cf52ab334c0d4ad3c54a","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73bd1710f1266923fa84","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35673,"character_end":35690,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35503,"character_end":35832,"quote":"d by the Finance Act, 2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"5c24ec4a7cb3955d0cba5f1074bdeb5c668ad2c4cb6108cb279b5f5b425dd051","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6786baf2c38742363a4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35695,"character_end":35728,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35525,"character_end":35832,"quote":"2002. \n51A renumbered by 1B by the Finance Act, 2019. \n6 Inserted by the Finance Act, 2004. \n7 Inserted by the Finance Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"66c1559ebd5e09502cfd29ef4ddc722b568f60a8c6cf0bb2b7a4a734457e74f0","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3ac02c5274898ec3653","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35812,"character_end":35830,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":35642,"character_end":35832,"quote":"e Act, 2005. \n8Inserted by the Finance Act, 2007. \n9 Inserted by the Finance Act, 2005. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"2cdc3186bd9dd71c0663c74636a35b394b66848a44b7f37818502a28552a513f","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27cce73caf1b95e3bfde","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36640,"character_end":36676,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36470,"character_end":36906,"quote":" with Part III of the Sixth Schedule; \n \n5[(3A)  \n“Approved Annuity Plan” means an Annuity Plan approved by \nSecurities and Exchange Commission of Pakistan (SECP) under \nVoluntary Pension System Rules, 2005 and offered by a Life \nInsurance Company registered with the SECP under Insurance \nOrdinance, 2000 (XXXIX of 2000);] \n \n6[(3B)  \n“Approved Income Payment Plan” means an Income Payment Plan \napproved by Securities and Exchange Com","quote_sha256":"0d45a275d8dfa59a344917cf6f49ae5a2018e4b9bbee23dcd3068878962a19bb","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d832b38f182679c0825","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36940,"character_end":36976,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36770,"character_end":37206,"quote":" 2000 (XXXIX of 2000);] \n \n6[(3B)  \n“Approved Income Payment Plan” means an Income Payment Plan \napproved by Securities and Exchange Commission of Pakistan \n(SECP) under Voluntary Pension System Rules, 2005 and offered by \na Pension Fund Manager registered with the SECP under Voluntary \nPension System Rules, 2005;] \n \n7[(3C)  \n“Approved Pension Fund” means Pension Fund approved by \nSecurities and Exchange Commission of Pakistan (SEC","quote_sha256":"1d6ed636ca6e756948920be910ddf0977c57d8ed39390c58971ce4226d2c7dbc","reader_fragment":"p-r-2b2ba404-35200-36800-3dfb20091035ae9e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-35200-36800-3dfb20091035ae9e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9dd6521b08f31b8b698","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37047,"character_end":37084,"quote":"Voluntary \nPension System Rules, 2005","quote_sha256":"b3645d83f1794ea8ee02583c77a289e3bce2bcce3bb26aa27089d6991332b93a","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":36877,"character_end":37314,"quote":"y Securities and Exchange Commission of Pakistan \n(SECP) under Voluntary Pension System Rules, 2005 and offered by \na Pension Fund Manager registered with the SECP under Voluntary \nPension System Rules, 2005;] \n \n7[(3C)  \n“Approved Pension Fund” means Pension Fund approved by \nSecurities and Exchange Commission of Pakistan (SECP) under \nVoluntary Pension System Rules, 2005, and managed by a Pension \n                                  ","quote_sha256":"04ed3a44ebe4e83104f7fdd5888ddd04b3820282e5232090f73470b9be4bacb6","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddfbeeb734dba89178e8","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37216,"character_end":37252,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37046,"character_end":37482,"quote":" Voluntary \nPension System Rules, 2005;] \n \n7[(3C)  \n“Approved Pension Fund” means Pension Fund approved by \nSecurities and Exchange Commission of Pakistan (SECP) under \nVoluntary Pension System Rules, 2005, and managed by a Pension \n                                            \n1 Added by the Finance Act, 2005. \n2 The semi-colon and word “and” substituted by the Finance Act, 2005. \n3 Clause (c) omitted by the Finance Act, 2005. The ","quote_sha256":"e4430bb7ddc1bfb114fed09665ee90e512eb04e1a27cb37bcae039638c477f4f","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c392c4acc74bd1b0103f","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37327,"character_end":37357,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37157,"character_end":37587,"quote":"curities and Exchange Commission of Pakistan (SECP) under \nVoluntary Pension System Rules, 2005, and managed by a Pension \n                                            \n1 Added by the Finance Act, 2005. \n2 The semi-colon and word “and” substituted by the Finance Act, 2005. \n3 Clause (c) omitted by the Finance Act, 2005. The omitted clause (c) read as follows: - \n“(c) the scheme of amalgamation is approved by the State Bank of P","quote_sha256":"303e3345947ac79f3503f7d7a5d2db5f339606d846bc1dfa734dadf10fc35063","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57c58cda525a5d6fcc40","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37411,"character_end":37428,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37241,"character_end":37658,"quote":"Rules, 2005, and managed by a Pension \n                                            \n1 Added by the Finance Act, 2005. \n2 The semi-colon and word “and” substituted by the Finance Act, 2005. \n3 Clause (c) omitted by the Finance Act, 2005. The omitted clause (c) read as follows: - \n“(c) the scheme of amalgamation is approved by the State Bank of Pakistan or by the Securities \nand Exchange Commission of Pakistan on or","quote_sha256":"81976cb7e51184d16b3cfde00b34080924256c1019e9d618fda2dd24c0519247","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfc3bd8d3c060d852253","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37459,"character_end":37476,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37289,"character_end":37706,"quote":"                                   \n1 Added by the Finance Act, 2005. \n2 The semi-colon and word “and” substituted by the Finance Act, 2005. \n3 Clause (c) omitted by the Finance Act, 2005. The omitted clause (c) read as follows: - \n“(c) the scheme of amalgamation is approved by the State Bank of Pakistan or by the Securities \nand Exchange Commission of Pakistan on or before thirtieth day of June, 2006;” \n4 Substit","quote_sha256":"bb2ae47c14f2f77f1f52af13e9a97cc155f93d1cfd3729cfe19003f9a395f045","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b26e7732ce5e37a03da8","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37699,"character_end":37735,"quote":"Substituted by the Finance Act, 2010","quote_sha256":"2c409accfde8ad839e5a68e9a16ca5184c286ed6902d1737b0486248bff27442","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37529,"character_end":37965,"quote":" scheme of amalgamation is approved by the State Bank of Pakistan or by the Securities \nand Exchange Commission of Pakistan on or before thirtieth day of June, 2006;” \n4 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"af122a1eee80ac8bd77d88549b72569a1330e76f6010e0a71dd5a4ef645ef340","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fff31697cffb33dc58f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37842,"character_end":37859,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":37672,"character_end":38089,"quote":"eth day of June, 2006;” \n4 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. Clause (2) before substitution \nby the Finan","quote_sha256":"90689e419ef28bc989ce63300a97711ee209371af9cfc3c844e5bb55050fc528","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a566c25951d30b09e2d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38246,"character_end":38279,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38076,"character_end":38357,"quote":"\nby the Finance (Amendment) Ordinance, 2009 read as follows: \n“(2) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section \n130;”.  \n5 Inserted by the Finance Act, 2005. \n6 Inserted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"ea063ca81f4eb452e21047d90088715be057b17e77c335e5424ceab108328cd0","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e99b477eec712da1ecb6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38284,"character_end":38317,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38114,"character_end":38357,"quote":" 2009 read as follows: \n“(2) “Appellate Tribunal” means the Appellate Tribunal Inland Revenue established under section \n130;”.  \n5 Inserted by the Finance Act, 2005. \n6 Inserted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"1d674bab5c0a1f0a8e2e470b15b7a1456d9218a1fdf7a030626457106d98e2e9","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2a174b1cd438d9e8d2f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38322,"character_end":38355,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38152,"character_end":38357,"quote":"e Tribunal” means the Appellate Tribunal Inland Revenue established under section \n130;”.  \n5 Inserted by the Finance Act, 2005. \n6 Inserted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"5cca9ba423f69072f483c23aa6c47bbdd1f8f7957d0b51f4c9b7c6684feb066a","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0df90013b10e0de6bcee","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38471,"character_end":38508,"quote":"Voluntary Pension \nSystem Rules, 2005","quote_sha256":"d6d7d9dd0091af3db4d6682b68c73a9fad1d6d3bfd8d33685ee6864224083809","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":38359,"character_end":38738,"quote":"\f\nChapter I – Preliminary__________________________________ \n \n4 \n \nFund Manager registered with the SECP under Voluntary Pension \nSystem Rules, 2005;] \n \n1[(3D)  \n“Approved Employment Pension or Annuity Scheme” means any \nemployment related retirement scheme approved under this \nOrdinance, which makes periodical payment to a beneficiary i.e. \npension or annuity such as approv","quote_sha256":"21c38e4061b31ab91101b97241909ff5e545a36cc8df4867359da71d3bccdd49","reader_fragment":"p-r-2b2ba404-36800-38400-0649dce79c1791c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-36800-38400-0649dce79c1791c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7656746d44d7b56e49ca","source":"pk-code-f40603913b933194","title":"Non-Banking Finance Companies and Notified Entities Regulations, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39478,"character_end":39548,"quote":"Non-Banking Finance Companies and \nNotified Entities Regulations, 2007","quote_sha256":"a1adeaa4bce624ef89ffff78c80b40f16e6e9e2d376c4de841b2d8a37c93b321","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39308,"character_end":39778,"quote":"assessment year” means assessment year as defined in the repealed \nOrdinance;] \n \n6[(5B) \n“asset management company” means an asset management \ncompany as defined in the Non-Banking Finance Companies and \nNotified Entities Regulations, 2007;] \n \n7[(5C) \n“assets move” means the transfer of an offshore asset to an \nunspecified jurisdiction by or on behalf of a person who owns, \n                                            \n1Inserted by the Finance Act, 2006. \n2Inserted","quote_sha256":"4ec1e628000a8ed1d41d4d4354195d908b8bea3ba2e91f8fba39c7f9b3635896","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-016f05f1c91206f2118b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39749,"character_end":39766,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39579,"character_end":39996,"quote":"ns the transfer of an offshore asset to an \nunspecified jurisdiction by or on behalf of a person who owns, \n                                            \n1Inserted by the Finance Act, 2006. \n2Inserted by the Finance Act, 2006 \n3 Clause (5) substituted by the Finance Act, 2002. The substituted clause read as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment rais","quote_sha256":"3af8146f669c052dad4e95b0b7964353b92526fece807bf34b89839562fc91b5","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3b03809b03b33d623e8","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39786,"character_end":39803,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39616,"character_end":40033,"quote":"to an \nunspecified jurisdiction by or on behalf of a person who owns, \n                                            \n1Inserted by the Finance Act, 2006. \n2Inserted by the Finance Act, 2006 \n3 Clause (5) substituted by the Finance Act, 2002. The substituted clause read as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment raised under section 121; \n(c) \nan amende","quote_sha256":"0f3dd60176c9801aafb773578acd21c15af7c7a83af44649128e40d759ef0901","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-390380111fd03f51794f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39837,"character_end":39854,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":39667,"character_end":40084,"quote":"a person who owns, \n                                            \n1Inserted by the Finance Act, 2006. \n2Inserted by the Finance Act, 2006 \n3 Clause (5) substituted by the Finance Act, 2002. The substituted clause read as follows: \n“(5) \n“assessment” means – \n(a) \nan assessment referred to in section 120; \n(b) \nan assessment raised under section 121; \n(c) \nan amended assessment under section 122; \n(d) \na demand for ","quote_sha256":"df14eb60c4c4349e72e5e5838ea09aeb69a575ec0db889bf17ebfdb93895312f","reader_fragment":"p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-38400-40000-c3f2f9a12d2c3f72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f753e5f93bddba96564","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40211,"character_end":40228,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40041,"character_end":40458,"quote":"ment under section 122; \n(d) \na demand for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2002  \n6Clause (5B) substituted by the Finance Act, 2008. The substituted clause (5B) read as follows: \n“(5B) “assets management company” means a company registered under the Assets Management \ncom","quote_sha256":"fdf4c16c8e3d9fe3e22f1b03e3a027a6df23f6df3fe80c0ce4adfbc19e453e40","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-319b7f580579be92fa96","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40248,"character_end":40265,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40078,"character_end":40495,"quote":"d for an amount due under sections 141, 142, 143 and 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2002  \n6Clause (5B) substituted by the Finance Act, 2008. The substituted clause (5B) read as follows: \n“(5B) “assets management company” means a company registered under the Assets Management \ncompanies Rules, 1995;” \n7 Clause (5C) i","quote_sha256":"51af61e79deea7a85919ee2e014d5995ea62e142a0b8651acdd7a90c4c1d349b","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e69e17a6c8d97b2ca261","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40300,"character_end":40317,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40130,"character_end":40524,"quote":" 144; or  \n(e) \nan assessment of penalty under section 190;”.  \n4Inserted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2002  \n6Clause (5B) substituted by the Finance Act, 2008. The substituted clause (5B) read as follows: \n“(5B) “assets management company” means a company registered under the Assets Management \ncompanies Rules, 1995;” \n7 Clause (5C) inserted by Finance Act, 2019 ","quote_sha256":"2e91a32f8335c941d714da933c5540eb3adace07ca79012f6e9965d51718758e","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e1b03df81ceac3e637ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40506,"character_end":40523,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":40336,"character_end":40524,"quote":"lause (5B) read as follows: \n“(5B) “assets management company” means a company registered under the Assets Management \ncompanies Rules, 1995;” \n7 Clause (5C) inserted by Finance Act, 2019 ","quote_sha256":"c1afae02173792ce7bc26dd27f0174b90c74cc476e594d35c96848c7d2412ebf","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-712451905a834c70eb87","source":"pk-code-f40603913b933194","title":"Central Board of Revenue Act, 1924","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41453,"character_end":41487,"quote":"Central Board of Revenue Act, 1924","quote_sha256":"a005598f93471e82be60d5bd2465de1b82fe6ec4be80337a48a7523eda350fc6","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41283,"character_end":41717,"quote":"l over the finances or decisions or other affairs of the \ncompany or association of persons;] \n \n3[(8) \n“Board” means the Central Board of Revenue established under the \nCentral Board of Revenue Act, 1924 (IV of 1924), and on the \ncommencement of Federal Board of Revenue Act, 2007, the Federal \nBoard of Revenue established under section 3 thereof 4[and includes \na Member of the Federal Board of Revenue to whom powers of the \nBoard","quote_sha256":"2e350eb321c716ef79c674672e2a47da3f8f36850bbd135dd32d27b466cdeb73","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13bbbbe6175c7d884e62","source":"pk-code-f40603913b933194","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41530,"character_end":41564,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41360,"character_end":41794,"quote":"ion of persons;] \n \n3[(8) \n“Board” means the Central Board of Revenue established under the \nCentral Board of Revenue Act, 1924 (IV of 1924), and on the \ncommencement of Federal Board of Revenue Act, 2007, the Federal \nBoard of Revenue established under section 3 thereof 4[and includes \na Member of the Federal Board of Revenue to whom powers of the \nBoard have been delegated under section 8 of the Federal Board of \nRevenue Act, 20","quote_sha256":"8c8a3b63b26b3256431547f3e75062451d490ead35c7837853351b6b98e4e770","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb5d306cad029bf308a9","source":"pk-code-f40603913b933194","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41761,"character_end":41796,"quote":"Federal Board of \nRevenue Act, 2007","quote_sha256":"848ba254b40e036ddb157043aa74c7c89e841d7dcc75dd70ad407e78e05300d7","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":41591,"character_end":42026,"quote":"enue established under section 3 thereof 4[and includes \na Member of the Federal Board of Revenue to whom powers of the \nBoard have been delegated under section 8 of the Federal Board of \nRevenue Act, 2007;]; \n \n(9) \n“bonus shares” includes bonus units in a unit trust; \n \n(10) “business” includes any trade, commerce, manufacture, profession, \nvocation or adventure or concern in the nature of trade, commerce, \nmanufacture, professio","quote_sha256":"4c728c3ccae7dddd65e76cfe59c1d29e64c74b9d03527859271cf546a73adb57","reader_fragment":"p-r-2b2ba404-40000-41600-1513404b90a00918","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-40000-41600-1513404b90a00918","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5ddd84864c420c9fec7","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42526,"character_end":42543,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42356,"character_end":42773,"quote":"ion 37; \n \n                                            \n1 Expression “and includes anybody corporate which transacts the business of banking in Pakistan” \nomitted by the Finance Act, 2025. \n2 Clause (7A) Inserted by the Finance Act, 2022. \n3Clauses (8), (9), (10) and (11) re-numbered as clauses (9), (10), (11) and (8) respectively by the \nFinance Act, 2014. \n4 Expression inserted by the Finance Act, 2024. \n5 Claus","quote_sha256":"69cdb0f73efa38c20e3648af36766fc34688cf8339fa69cd06711c2ad20e54bb","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32fe0c2d6a8d6bff308b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42560,"character_end":42593,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42390,"character_end":42816,"quote":"                     \n1 Expression “and includes anybody corporate which transacts the business of banking in Pakistan” \nomitted by the Finance Act, 2025. \n2 Clause (7A) Inserted by the Finance Act, 2022. \n3Clauses (8), (9), (10) and (11) re-numbered as clauses (9), (10), (11) and (8) respectively by the \nFinance Act, 2014. \n4 Expression inserted by the Finance Act, 2024. \n5 Clause (10A) inserted by the Finance Act, 2021. ","quote_sha256":"6f854f4ded7f9d77bc815ce8afa85d8035ddf8480ad9ffff7f49bb9aed0b813c","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6dcb75a82d7d871e0fdf","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42697,"character_end":42714,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42527,"character_end":42816,"quote":"inance Act, 2025. \n2 Clause (7A) Inserted by the Finance Act, 2022. \n3Clauses (8), (9), (10) and (11) re-numbered as clauses (9), (10), (11) and (8) respectively by the \nFinance Act, 2014. \n4 Expression inserted by the Finance Act, 2024. \n5 Clause (10A) inserted by the Finance Act, 2021. ","quote_sha256":"0df1407cd8a4c18d1c049bda43b644555a04d579da772ecc436aac9f91303e07","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f9b98b75807e7eb0fa20","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42746,"character_end":42763,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42576,"character_end":42816,"quote":"Finance Act, 2022. \n3Clauses (8), (9), (10) and (11) re-numbered as clauses (9), (10), (11) and (8) respectively by the \nFinance Act, 2014. \n4 Expression inserted by the Finance Act, 2024. \n5 Clause (10A) inserted by the Finance Act, 2021. ","quote_sha256":"b59b5314eec6fa0c8c2c78f71ca664ce495ac5d068b639342008906fca5a1596","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1dc08315b7bbc8fd9f79","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42797,"character_end":42814,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":42627,"character_end":42816,"quote":") re-numbered as clauses (9), (10), (11) and (8) respectively by the \nFinance Act, 2014. \n4 Expression inserted by the Finance Act, 2024. \n5 Clause (10A) inserted by the Finance Act, 2021. ","quote_sha256":"a3cfa0f4a42a2bdbacb0e4f5f836d705dfe834136fbb0c28b707ae0e68436889","reader_fragment":"p-r-2b2ba404-41600-43200-e8059bf416d3fe36","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-41600-43200-e8059bf416d3fe36","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b79c4f6f4e9985d45ece","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43984,"character_end":44001,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43814,"character_end":44231,"quote":"ommissioner \nInland Revenue (Appeals) under section 208;] \n \n 7[(13AA) concealment of income includes –  \n \n                                            \n1Inserted by the Finance Act, 2002. \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) ","quote_sha256":"447633ab20f861e1df50a85cc5e7fe9c754fb1518bb47a78e3be2cddbb3dcb8d","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f579c22fdb6cef8f1467","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44006,"character_end":44042,"quote":"Substituted by the Finance Act, 2010","quote_sha256":"2c409accfde8ad839e5a68e9a16ca5184c286ed6902d1737b0486248bff27442","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43836,"character_end":44272,"quote":"venue (Appeals) under section 208;] \n \n 7[(13AA) concealment of income includes –  \n \n                                            \n1Inserted by the Finance Act, 2002. \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"90fa22dd973465cbc05be265c0eba7b0cde0bd69d81eb7548315f986d5184835","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30b6c347338d5531fd9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44149,"character_end":44166,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":43979,"character_end":44396,"quote":" the Finance Act, 2002. \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted clause (11B) \nread as follow","quote_sha256":"14266fca881908516d5b51409e6f9db610701ec5113a3061634327b5f2ee9c36","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65902a367d61314c0f0c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44645,"character_end":44662,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44475,"character_end":44892,"quote":"Inland  \nRevenue under section 208 and includes a Regional Commissioner of Income Tax and \na Director-General of Income Tax and Sales Tax.” \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2011. \n5Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution wa","quote_sha256":"383cfe74a941cd9f70f80bbc94813216f197fef5ca856f1ffaac28e213d90ade","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f0319e9fa9ca30a0c0c2","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44682,"character_end":44699,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44512,"character_end":44929,"quote":"d includes a Regional Commissioner of Income Tax and \na Director-General of Income Tax and Sales Tax.” \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2011. \n5Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) O","quote_sha256":"fb555b23fd5988816e64f52ab67292d8b7085c8be81d2f89a622a0a6daabf766","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-426ff0e6147384881707","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44722,"character_end":44739,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44552,"character_end":44969,"quote":"come Tax and \na Director-General of Income Tax and Sales Tax.” \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2011. \n5Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"78100080dac8bf656b2ff8051139523a22a170a8a387a1da921804f655c99134","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c553a3f3d2c06e82a94c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44846,"character_end":44863,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":44676,"character_end":45093,"quote":"y the Finance Act, 2011. \n5Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted Clause (13) \nread as   follo","quote_sha256":"1539bc0d4d4d1a7bca77039400a4bd7031b52e443195d34ee86d09655f77bfdf","reader_fragment":"p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-43200-44800-daa3ac5264d0d2c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-113f55c5eca54c48b003","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45324,"character_end":45341,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45154,"character_end":45571,"quote":"ioner Inland Revenue under \nsection 208, and includes any other authority vested with all or any of the powers and \nfunctions of the Commissioner;”. \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"846270f4653d139f5b67f85f51dd281b44c3e38db93d923107657217e9ec5dec","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00e047e4ff87eb69619a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45448,"character_end":45465,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45278,"character_end":45695,"quote":"s of the Commissioner;”. \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010.  The substituted Clause (13A) \nread as follo","quote_sha256":"1437b35b08136f1f43ddf8392b64325e68b69113e1c28e9e6171873add0a899b","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0285e5d1f3b81ddd405","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45856,"character_end":45873,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":45686,"character_end":45875,"quote":" as follows: \n“(13A)  “Commissioner (Appeals)” means a person appointed as Commissioner Inland \nRevenue (Appeals) under section 208; \n7 New clause (13AA) inserted by the Finance Act, 2021. ","quote_sha256":"694222885e5bf70222740831b31a68920e464bfe51b2aaca26f85c25cf97b3c1","reader_fragment":"p-r-2b2ba404-44800-46400-6399ce4661b4b452","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-44800-46400-6399ce4661b4b452","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ced4da55cba4107ca9e","source":"pk-code-f40603913b933194","title":"Societies Act, 1925","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46900,"character_end":46919,"quote":"Societies Act, 1925","quote_sha256":"043772e97d8bd5ce8b1fb8286a4814849d36af5630feea6d3f725db58bf770e0","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":46730,"character_end":47149,"quote":"as \ndefined in rule 2(j) of the Voluntary Pension System Rules, 20054[ ];] \n \n(14) “co-operative society” means a co-operative society registered under \nthe Co-operative Societies Act, 1925 (VII of 1925) or under any other \nlaw for the time being in force in Pakistan for the registration of co-\noperative societies; \n \n(15) “debt” means any amount owing, including accounts payable and the \namounts owing under promiss","quote_sha256":"3b1fdb0547dcd76b7aa251819bef92b086cec1ee4f59bf6c18970845e0539db0","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fdc09d88137bb1ff44b8","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47532,"character_end":47579,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47362,"character_end":47809,"quote":"\n(17) “depreciable asset” means a depreciable asset as defined in section 22; \n \n5[17A. ”Developmental REIT Scheme” means Developmental REIT \nScheme as defined under the Real Estate Investment Trust \nRegulations, 2015;] \n \n6[(17B) \"digital means\" means digital payments and financial services \nincluding but not limited to— online portals or platforms for digital \npayments/receipts; online interbank fund transfer services; online bill \n         ","quote_sha256":"4952191026b354d9b668b15e27d547717109ed07894a671559c2da404a82dfc0","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8722120445fc69a8cf91","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47862,"character_end":47879,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47692,"character_end":48109,"quote":" portals or platforms for digital \npayments/receipts; online interbank fund transfer services; online bill \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (13AA) re-numbered as clause (13AB) by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2005. \n4The comma and words “, but not exceeding five hundred thousand rupees in a tax year” omitted by \nthe Finance Act, 200","quote_sha256":"e8f120ca0ff35983a496f251fcf8495761bf56916fa2de6f5dfc7ce5ef6c8954","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a90b56ca9028922ba89","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47933,"character_end":47950,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47763,"character_end":48180,"quote":"fund transfer services; online bill \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (13AA) re-numbered as clause (13AB) by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2005. \n4The comma and words “, but not exceeding five hundred thousand rupees in a tax year” omitted by \nthe Finance Act, 2006. \n5Inserted by the Finance Act, 2015 \n6 Clause (17B) Inserted through","quote_sha256":"12d810a3588354e8d9b0d16af9ac74c887621c8e4e0998a0fab4193deb01f9be","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca2023d61c6ad4db24b3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47955,"character_end":47988,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47785,"character_end":48216,"quote":"; online bill \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (13AA) re-numbered as clause (13AB) by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2005. \n4The comma and words “, but not exceeding five hundred thousand rupees in a tax year” omitted by \nthe Finance Act, 2006. \n5Inserted by the Finance Act, 2015 \n6 Clause (17B) Inserted through Finance (Supplementary) Act, 2022. ","quote_sha256":"cad4f31b03593aae59b993cda0258d3e9d0eff44e0c9b9ebb464b3700f7c1108","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95412383d6702635a5bd","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":48093,"character_end":48110,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-48000-49600-803441aaa842d50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-48000-49600-803441aaa842d50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47923,"character_end":48216,"quote":"B) by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2005. \n4The comma and words “, but not exceeding five hundred thousand rupees in a tax year” omitted by \nthe Finance Act, 2006. \n5Inserted by the Finance Act, 2015 \n6 Clause (17B) Inserted through Finance (Supplementary) Act, 2022. ","quote_sha256":"621107060ed696a20ba875a57bd6e4295dada264735db54e0a0dc25e2c28c3d5","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e024b852a628c813a1ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":48130,"character_end":48147,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-48000-49600-803441aaa842d50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-48000-49600-803441aaa842d50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":47960,"character_end":48216,"quote":"ted by the Finance Act, 2005. \n4The comma and words “, but not exceeding five hundred thousand rupees in a tax year” omitted by \nthe Finance Act, 2006. \n5Inserted by the Finance Act, 2015 \n6 Clause (17B) Inserted through Finance (Supplementary) Act, 2022. ","quote_sha256":"150a723c362f6ca50cee07043d0328c168ae477cf783698ffcfdb5f8f3c45dda","reader_fragment":"p-r-2b2ba404-46400-48000-5b2598252e6feb6c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-46400-48000-5b2598252e6feb6c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e01ca772986f8830c9e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50395,"character_end":50412,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50225,"character_end":50599,"quote":"any to its shareholders on the \nreduction of its capital, to the extent to which the company \n                                            \n1 Clause (17C) inserted by the Finance Act, 2025. \n2 Clause (18A) Inserted by the Finance Act, 2022. \n3 The words  “and any distribution to its shareholders of shares by way of bonus or bonus shares”, \nomitted by the Finance Act, 2002 ","quote_sha256":"ba8b7c5a8d8a72f29caebc26850b1a8f13c0df6538b04f9e90a89acef52e8847","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be4b272d37776e67144d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50430,"character_end":50463,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50260,"character_end":50599,"quote":"uction of its capital, to the extent to which the company \n                                            \n1 Clause (17C) inserted by the Finance Act, 2025. \n2 Clause (18A) Inserted by the Finance Act, 2022. \n3 The words  “and any distribution to its shareholders of shares by way of bonus or bonus shares”, \nomitted by the Finance Act, 2002 ","quote_sha256":"d63c828646358fffea22eba049f2c220756da1b451af0889bee9dd26af95324e","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c2bbf5a6b555c96a816","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50581,"character_end":50598,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":50411,"character_end":50599,"quote":"5. \n2 Clause (18A) Inserted by the Finance Act, 2022. \n3 The words  “and any distribution to its shareholders of shares by way of bonus or bonus shares”, \nomitted by the Finance Act, 2002 ","quote_sha256":"265d4286cf4e19a104d24675737e3a4680c5e929e8a87f9657474fd19e75b8cb","reader_fragment":"p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-49600-51200-52f6ed45f4ec36ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f482ddd084f56e790ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52183,"character_end":52200,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52013,"character_end":52430,"quote":"ividend within the \nmeaning of 9[sub-clause] (e) to the extent to which it is so \nset off;10[and] \n                                            \n1The word ‘or’ omitted by Finance Act, 2008. \n2 Inserted by the Finance Act, 2003. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6Th","quote_sha256":"01e4def17558241ea7363ca778f247160978580bad8e1eddfe7056a5c8f3e2ec","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-71f8d1de93f2d88cc89b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52205,"character_end":52238,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52035,"character_end":52468,"quote":"aning of 9[sub-clause] (e) to the extent to which it is so \nset off;10[and] \n                                            \n1The word ‘or’ omitted by Finance Act, 2008. \n2 Inserted by the Finance Act, 2003. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Financ","quote_sha256":"c7c3d43cbcc60f108fc7c7f52d531031a178eb6a1fa7c4a51dfb506f8b0b14cf","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bcd7a020e3bfc6a4354e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52321,"character_end":52339,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52151,"character_end":52569,"quote":"     \n1The word ‘or’ omitted by Finance Act, 2008. \n2 Inserted by the Finance Act, 2003. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Fin","quote_sha256":"537f839cb0e044447180eb3d975c216c42a5d6e78cc5fa30cd180c4cffa7c44d","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-96f53578c11706a0c9dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52370,"character_end":52387,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52200,"character_end":52617,"quote":". \n2 Inserted by the Finance Act, 2003. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substitute","quote_sha256":"6f8863754e93c4d5bb7ad707fa423626311c85713ec94af16c45ef4a0f244ad0","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f1acce3da064c99b43c","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52407,"character_end":52424,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52237,"character_end":52654,"quote":"3. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The wor","quote_sha256":"47ebbb0efffd12047b0faea6703b7cdc6f80ba0c9d28d6588de36689ed9da2f5","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0ae9e9723ea9b2c1d13","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52462,"character_end":52479,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52292,"character_end":52697,"quote":"of 1984)” substituted by the Finance Act, \n2021. \n4The word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The word “and” inserted by the Finance Act, 2009. ","quote_sha256":"fb9c6c84bfabf43331f325b1d820523ffb48ba3b93e843b275629276c9d1908e","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30e91bf4c12c94a64f55","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52516,"character_end":52533,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52346,"character_end":52697,"quote":" word ‘or’ added by the Finance Act, 2008. \n5Inserted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The word “and” inserted by the Finance Act, 2009. ","quote_sha256":"85c5fd5383051749afb1a9b6624531957ee60a83da3f2dcdffb284da5fc5c4d1","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4f30d708152f9c159f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52566,"character_end":52583,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52396,"character_end":52697,"quote":"ted by the Finance Act, 2008. \n6The word “any” substituted by the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The word “and” inserted by the Finance Act, 2009. ","quote_sha256":"774c0be69f2e9b1c15ad9e268ad8678044a464815b3b12b1d2b3cbed1059e309","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd18c1157c96ee82318f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52626,"character_end":52643,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52456,"character_end":52697,"quote":"y the Finance Act, 2009. \n7 Substituted for “clause” by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The word “and” inserted by the Finance Act, 2009. ","quote_sha256":"bd6de5cdf2bd9be67676fbc6d7d2218cbb347b19c1bd90f417083b4b4ca52780","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc7f6d2401f9c807367e","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52678,"character_end":52695,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52508,"character_end":52697,"quote":" by the Finance Act, 2002 \n8The word “and” omitted by the Finance Act, 2009. \n9 The word  “clause” substituted by the Finance Act, 2002 \n10The word “and” inserted by the Finance Act, 2009. ","quote_sha256":"baa4b13335ec4038f02df35be2fc7819c35897c53cd83743ae38319c8977c34b","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e91dd0d0c8c7d88311cc","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52961,"character_end":52998,"quote":"Voluntary Pension System Rules, \n2005","quote_sha256":"d4b7204a756786e6e2ccf736f5323aefc19419482824e7323764e1dcfa82475f","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":52791,"character_end":53228,"quote":" after tax profit by a branch of Petroleum  \nExploration and Production (E&P) foreign company, \noperating in Pakistan.] \n \n2[(19A) \n“Eligible Person”, for the purpose of Voluntary Pension System Rules, \n2005, means an individual Pakistani who 3[holds] a valid National Tax \nNumber4[or Computerized National Identity Card5[or National Identity \nCard for Overseas Pakistanis] issued by the National Database and \nRegistration Authority] 6[","quote_sha256":"af89d1cf8e5dc93903c390ccb80629a7c5f71e9c5f2e3e0a5c3d3015f07a2766","reader_fragment":"p-r-2b2ba404-51200-52800-8bea063602232732","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-51200-52800-8bea063602232732","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef3bb9014727cf2cbff3","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":53395,"character_end":53431,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":53225,"character_end":53661,"quote":" 6[ ]7[:]] \n \n8[Provided that the total tax credit available for the contribution made to \napproved employment pension or annuity scheme and approved \npension fund under Voluntary Pension System Rules, 2005, should not \nexceed the limit prescribed or specified in section 63.] \n \n9[(19AA) “e-commerce” means sale or purchase of goods and services \nconducted over computer networks by methods specifically designed \nfor the purpose of re","quote_sha256":"8de36218598226e126df9cf89753b7053e36a320493fda85082c90d996baf608","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1279fe1e7d9e4daaedee","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54503,"character_end":54520,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54333,"character_end":54750,"quote":"ures, accounts, returns, statements, \ncertificates, applications, forms, receipts, acknowledgements, notices, \n                                            \n1Added by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2005. \n3 The words “has obtained” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2008.  \n6The words “but does not include an individual ","quote_sha256":"a6c13dfdc8c05480d089f5de4bc5faaf52f6e8a65e0fce59d553f3f6cdea550c","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0900c02afeaf3608eb43","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54525,"character_end":54558,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54355,"character_end":54788,"quote":"s, statements, \ncertificates, applications, forms, receipts, acknowledgements, notices, \n                                            \n1Added by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2005. \n3 The words “has obtained” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2008.  \n6The words “but does not include an individual who is entitled to benefit under any o","quote_sha256":"2a8d759d8830f7e5510fd0ad7195b929716d9818c7b6e59b7cdd3aff0104d9ba","reader_fragment":"p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-52800-54400-1fb7d5bae97b8a38","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80a896227983e50f7546","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54607,"character_end":54624,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54437,"character_end":54854,"quote":"ices, \n                                            \n1Added by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2005. \n3 The words “has obtained” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2008.  \n6The words “but does not include an individual who is entitled to benefit under any other approved \nemployment pension or annuity scheme” omitted by th","quote_sha256":"df1f81093118f3e4cb4b4ff59d68a72b2f91193637cc195e674900a4c403950f","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfa1cac86d3a1183c311","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54629,"character_end":54662,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54459,"character_end":54892,"quote":"                             \n1Added by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2005. \n3 The words “has obtained” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2008.  \n6The words “but does not include an individual who is entitled to benefit under any other approved \nemployment pension or annuity scheme” omitted by the Finance Act, 2006. \n7The semicolon s","quote_sha256":"fbfb6ac9933d3d2cb116cb04f879abbf9b9f71e743eb24b0175ab2da528f9b64","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da6e22ab4088e6627a13","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54682,"character_end":54699,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54512,"character_end":54929,"quote":"ct, 2009. \n2 Inserted by the Finance Act, 2005. \n3 The words “has obtained” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2008.  \n6The words “but does not include an individual who is entitled to benefit under any other approved \nemployment pension or annuity scheme” omitted by the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. ","quote_sha256":"660eb382ae6724113f7e93ba14d73bd52249e33b5806f47242393035b75ab44c","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aea783f9760e345592ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54856,"character_end":54873,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54686,"character_end":55103,"quote":"nce Act, 2008.  \n6The words “but does not include an individual who is entitled to benefit under any other approved \nemployment pension or annuity scheme” omitted by the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2","quote_sha256":"63bce0009e35d626005b1e41e2b08e0448903ba8a26bddaf4964e6d8d9495dc1","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f19b85e9d04056a16fcb","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54910,"character_end":54927,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54740,"character_end":55108,"quote":"ndividual who is entitled to benefit under any other approved \nemployment pension or annuity scheme” omitted by the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2008. ","quote_sha256":"af805109b3228a667f233889f0500b00490b029fd82a224095210d1d7fc6ecca","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56218daddc2e9998c296","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54947,"character_end":54964,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54777,"character_end":55108,"quote":"under any other approved \nemployment pension or annuity scheme” omitted by the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2008. ","quote_sha256":"cdf5d91e8fb5f20b313444c71b555aa1c4df66eb406338a1264d940830f4e552","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b590aa03d7b8826d4cfd","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54999,"character_end":55016,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54829,"character_end":55108,"quote":"ity scheme” omitted by the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2008. ","quote_sha256":"1cf1174c5652296bbc1a84c206836011fd2dbf5427b70c82f8541f71d3219bdd","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90ff52b73c8f94e68583","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":55022,"character_end":55055,"quote":"Inserted by the Finance Act, 2008","quote_sha256":"188db8857b68eb5153ae6448df7e9830bb030c7a267adbb2594936c6e6db0a25","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54852,"character_end":55108,"quote":"the Finance Act, 2006. \n7The semicolon substituted by the Finance Act, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2008. ","quote_sha256":"0946614051fc536849d471cabb66007e1c356e62eb812070f18e6102cc83eeed","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ae5b0b56873fbe6e07f","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":55089,"character_end":55106,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":54919,"character_end":55108,"quote":"ct, 2006. \n8Inserted by the Finance Act, 2006. \n9 Clause (19AA) inserted by the Finance Act, 2025. \n10 Inserted by the Finance Act, 2008. \n11New clause (19C) inserted by Finance Act, 2008. ","quote_sha256":"ee42e2da811f90461b36eddbf48158b7d6809972debc02eb5434fd9793da23bf","reader_fragment":"p-r-2b2ba404-54400-56000-4e2c0788f122bb85","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-54400-56000-4e2c0788f122bb85","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79caa68f695276693660","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57182,"character_end":57199,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57012,"character_end":57308,"quote":"h are \nsupplied \nin \nretail \nmarketing \nas \nper \ndaily \ndemand \nof \na \nconsumer4[excluding durable goods]. \n                                            \n1Inserted by the Finance Act, 2008. \n2Inserted by the Finance Act, 2008. \n3Inserted by the Finance Act 2015 \n4Inserted by the Finance Act 2017 ","quote_sha256":"20b66bbb9cff5e28ef9cbeb3e93a286fc340f0558c82f9829ab9af0868af8881","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38f856fe440282b3c4f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57219,"character_end":57236,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57049,"character_end":57308,"quote":"g \nas \nper \ndaily \ndemand \nof \na \nconsumer4[excluding durable goods]. \n                                            \n1Inserted by the Finance Act, 2008. \n2Inserted by the Finance Act, 2008. \n3Inserted by the Finance Act 2015 \n4Inserted by the Finance Act 2017 ","quote_sha256":"0723e0970553fac97d26241cd9074fa9b2545279f0c49e8391aaf36ece510112","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d774c1a4d6a3257dd8b","source":"pk-code-f40603913b933194","title":"Finance Act 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57256,"character_end":57272,"quote":"Finance Act 2015","quote_sha256":"7bc2587a67f2f4bfda1ec509001fd6a7cb67f20a307872a19a4218f5990828be","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57086,"character_end":57308,"quote":"sumer4[excluding durable goods]. \n                                            \n1Inserted by the Finance Act, 2008. \n2Inserted by the Finance Act, 2008. \n3Inserted by the Finance Act 2015 \n4Inserted by the Finance Act 2017 ","quote_sha256":"042d7fc7f953eda287d056f5c65e8bce57a942b65caeed6ce2bdf3285563ff54","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6a2e81e9ff7d959c88c","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57291,"character_end":57307,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":57121,"character_end":57308,"quote":"                                           \n1Inserted by the Finance Act, 2008. \n2Inserted by the Finance Act, 2008. \n3Inserted by the Finance Act 2015 \n4Inserted by the Finance Act 2017 ","quote_sha256":"29498889cad4454fae40b92ad54581c541cb9040a58782840695235dc79b9eba","reader_fragment":"p-r-2b2ba404-56000-57600-3c86a77c68a30e10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-56000-57600-3c86a77c68a30e10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2414dc9a742c33bdbf30","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59079,"character_end":59112,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58909,"character_end":59342,"quote":" institution” means an institution 5[as defined] under the \n6[Companies Act, 2017 (XIX of 2017)] ] 7[  ]; \n \n                                            \n1 Clause (22AA) Inserted by the Finance Act, 2022. \n2Inserted by the Finance Act 2018 \n3Clause (22C) Inserted by the Finance Act 2019  \n4Omitted by Finance Act 2019. The Omitted clause read as follow: \n(23A) “filer” means a taxpayer whose name appears in the active taxpayers’ li","quote_sha256":"6fc96e0e75b6ae85855943652923115f16b0dad6eebf12304f35a531c8095638","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f9853815831ae170654","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59132,"character_end":59148,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58962,"character_end":59378,"quote":"r the \n6[Companies Act, 2017 (XIX of 2017)] ] 7[  ]; \n \n                                            \n1 Clause (22AA) Inserted by the Finance Act, 2022. \n2Inserted by the Finance Act 2018 \n3Clause (22C) Inserted by the Finance Act 2019  \n4Omitted by Finance Act 2019. The Omitted clause read as follow: \n(23A) “filer” means a taxpayer whose name appears in the active taxpayers’ list issued by the Board \n4[or Azad Ja","quote_sha256":"a0233a87ea3c26714e8f194ef6fe1a470d184ec550e17971c9e59aabc5d2ac7e","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fbd7692794f8268ec0b3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59164,"character_end":59196,"quote":"Inserted by the Finance Act 2019","quote_sha256":"453aae6b8ced050509197695e8e3375147fa198a997fc504184f40c132680810","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":58994,"character_end":59426,"quote":"X of 2017)] ] 7[  ]; \n \n                                            \n1 Clause (22AA) Inserted by the Finance Act, 2022. \n2Inserted by the Finance Act 2018 \n3Clause (22C) Inserted by the Finance Act 2019  \n4Omitted by Finance Act 2019. The Omitted clause read as follow: \n(23A) “filer” means a taxpayer whose name appears in the active taxpayers’ list issued by the Board \n4[or Azad Jammu and Kashmir Council Board of Revenue or Gilg","quote_sha256":"e66a6e451f0ac5d6ab074ac5dc41644ec46e239d72d4ad4bd36cf696c53649ff","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e2f1a5266e78f85def3","source":"pk-code-f40603913b933194","title":"Finance Act 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59211,"character_end":59227,"quote":"Finance Act 2019","quote_sha256":"da521994ec95d4b5fdcfc9b066e4ad84b2ecf62e910bc29d3202e77832800da7","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59041,"character_end":59457,"quote":"                     \n1 Clause (22AA) Inserted by the Finance Act, 2022. \n2Inserted by the Finance Act 2018 \n3Clause (22C) Inserted by the Finance Act 2019  \n4Omitted by Finance Act 2019. The Omitted clause read as follow: \n(23A) “filer” means a taxpayer whose name appears in the active taxpayers’ list issued by the Board \n4[or Azad Jammu and Kashmir Council Board of Revenue or Gilgit-Baltistan Council Board of \n","quote_sha256":"e4dde3a8f06ced21d18d271a7410afade9315bc8d3b0a34316bd9365a58b4f56","reader_fragment":"p-r-2b2ba404-57600-59200-13d64112030e62ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-57600-59200-13d64112030e62ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-473518f73fefbddbb480","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59563,"character_end":59580,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59393,"character_end":59810,"quote":" Council Board of Revenue or Gilgit-Baltistan Council Board of \nRevenue] from time to time or is holder of a taxpayer’s card; \n \n5 The word “notified” substituted by the Finance Act, 2005. \n6 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n7 The words “by the Federal Government in the official Gazette as a financial institution” omitted by the \nFinance Act, 2003. \n","quote_sha256":"31f01b1e3290714bbb85e5eb07d3082dae64d5d63a2e6979f5b45724f39ac828","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3fce7ef585546f2c0dd2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59663,"character_end":59680,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59493,"character_end":59809,"quote":"der of a taxpayer’s card; \n \n5 The word “notified” substituted by the Finance Act, 2005. \n6 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n7 The words “by the Federal Government in the official Gazette as a financial institution” omitted by the \nFinance Act, 2003. ","quote_sha256":"7b18d19ead11946215ccc2e6f333eace258915919835bd224436e3acedb18c6d","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e16c5f523a422bc59418","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59790,"character_end":59807,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":59620,"character_end":59809,"quote":", 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n7 The words “by the Federal Government in the official Gazette as a financial institution” omitted by the \nFinance Act, 2003. ","quote_sha256":"9bf299249226c56b051de08fee0e3d302462f72f9edd01dace9873608445aa79","reader_fragment":"p-r-2b2ba404-59200-60800-1d23cd125caed2de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-59200-60800-1d23cd125caed2de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db20855bb25e974371f5","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62537,"character_end":62573,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62367,"character_end":62803,"quote":"in the repealed \nOrdinance;] \n \n13[(29B)  “Individual Pension Account” means an account maintained by an \neligible person with a Pension Fund Manager approved under the \nVoluntary Pension System Rules, 2005;] \n \n \n14[(29C) “Industrial undertaking” means — \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (29) substituted by the Finance Act, 2002. The substituted clause read as follows:  \n “(2","quote_sha256":"3e3f0491549be4fba841806f8f48b784454ece3fc7ec296ea5833b13d50560c8","reader_fragment":"p-r-2b2ba404-60800-62400-019edd0bd70429c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-60800-62400-019edd0bd70429c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c303a53530e81244e517","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62686,"character_end":62703,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62516,"character_end":62933,"quote":" approved under the \nVoluntary Pension System Rules, 2005;] \n \n \n14[(29C) “Industrial undertaking” means — \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (29) substituted by the Finance Act, 2002. The substituted clause read as follows:  \n “(29) “income” includes any amount chargeable to tax under this Ordinance, any amount subject to \ncollection of tax under Division II","quote_sha256":"990a1704aa2e58c8045b55d23c225c13539fd4b275c4d3c7542fc18a554d436c","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dda67c90ecb33c711fe9","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62738,"character_end":62755,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62568,"character_end":62985,"quote":" 2005;] \n \n \n14[(29C) “Industrial undertaking” means — \n                                            \n1Inserted by the Finance Act, 2015 \n2 Clause (29) substituted by the Finance Act, 2002. The substituted clause read as follows:  \n “(29) “income” includes any amount chargeable to tax under this Ordinance, any amount subject to \ncollection of tax under Division II of Part V of Chapter X, sub-section (5) of 234 Divi","quote_sha256":"46eae324c1080c0d12bf4c31eab9d52a8214c4d9ba74c21bdc0840c5716af81e","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5b884d95636486ee253","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63040,"character_end":63073,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62870,"character_end":63303,"quote":"nce, any amount subject to \ncollection of tax under Division II of Part V of Chapter X, sub-section (5) of 234 Division III of \nChapter XII, and any loss of income;”  \n3 Inserted by the Finance Act, 2003. \n4 The figures, commas and word “153, 154 and 156,” substituted by the Finance Act, 2005. \n5 The expression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expr","quote_sha256":"778bd5ef166129af91625a832ee386f15a2f35f0c477ae88b79ce2f7768e881d","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f0dce6f73b06c72839f","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63146,"character_end":63163,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":62976,"character_end":63393,"quote":" 234 Division III of \nChapter XII, and any loss of income;”  \n3 Inserted by the Finance Act, 2003. \n4 The figures, commas and word “153, 154 and 156,” substituted by the Finance Act, 2005. \n5 The expression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M","quote_sha256":"4f6a4bf203d430c9a3d30359f340249e0848721a1df24dfe667e2a39e34e1da5","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-337c3fcebb39b358c843","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63206,"character_end":63223,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63036,"character_end":63453,"quote":" \n3 Inserted by the Finance Act, 2003. \n4 The figures, commas and word “153, 154 and 156,” substituted by the Finance Act, 2005. \n5 The expression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expr","quote_sha256":"8ea5231617580661e956b095f34b6db80e860e807b357f10164b1d06b3f95b03","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd47d87da61d4dec41c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63273,"character_end":63290,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63103,"character_end":63520,"quote":"ord “153, 154 and 156,” substituted by the Finance Act, 2005. \n5 The expression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 ","quote_sha256":"fbde7741e0b93a6f3e5fe1da97d4a445f53cd0cb2eb23c03959753b466456de4","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2162b773b1712b59f07","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63343,"character_end":63360,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63173,"character_end":63590,"quote":"xpression “233A,” omitted by the Finance Act, 2021. \n6 The word “and” substituted by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. \n11Omitted by the Finance Act, 2014","quote_sha256":"9e52a10cd921fb3285a26b44b4fb5d9820551f870c529feae8dde25146ce47db","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3c238cb66b95efaf5a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63425,"character_end":63442,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63255,"character_end":63672,"quote":"by a comma by the Finance Act, 2014. \n7 The expression “, section 236Z” inserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. \n11Omitted by the Finance Act, 2014. The omitted text read as follows:  \n“but does not include, in case of a sharehol","quote_sha256":"08ec1e1c4d2bd9b8d0b556b2762a7e0f30ac84fd1130f2749ac080c439ddc6a5","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f030ec7922d6544b29b1","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63498,"character_end":63515,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63328,"character_end":63745,"quote":"nserted by the Finance Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. \n11Omitted by the Finance Act, 2014. The omitted text read as follows:  \n“but does not include, in case of a shareholder of a company, the amount representing the face \nvalue of any bonus sh","quote_sha256":"a66fbf9af17860690ed717215ad9d5a02d1f42bf5c0fe5b77e29e7e934ae472f","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ff6232501b26c8bea7b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63520,"character_end":63553,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63350,"character_end":63783,"quote":" Act, 2023. \n8The word and figure “and 236M” substituted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. \n11Omitted by the Finance Act, 2014. The omitted text read as follows:  \n“but does not include, in case of a shareholder of a company, the amount representing the face \nvalue of any bonus share or the amount of any bonus declare","quote_sha256":"eab9dd7dcdc95fa2258c75421529da903d7e22bd2c1365251c780016209bac45","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b74f3cda641f85c10cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63573,"character_end":63590,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63403,"character_end":63820,"quote":"ted by a comma by the Finance Act, 2015 \n9The expression “, 236M and 236N,” substituted by the Finance Act, 2018 \n10 Inserted by the Finance Act, 2003. \n11Omitted by the Finance Act, 2014. The omitted text read as follows:  \n“but does not include, in case of a shareholder of a company, the amount representing the face \nvalue of any bonus share or the amount of any bonus declared, issued or paid by the company to \n","quote_sha256":"c80bc6d313d18de2560b62556dd97aaa0feda3894afc0c831141b9649ccacc48","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6f8bee27527244dba4e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63895,"character_end":63928,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63725,"character_end":64158,"quote":"alue of any bonus share or the amount of any bonus declared, issued or paid by the company to \nthe shareholders with a view to increasing its paid up share capital.” \n12 Inserted by the Finance Act, 2002. \n13 Inserted by the Finance Act, 2005. \n14Clause (29C) substituted by the Finance Act, 2010. The substituted clause (29C) read as follows:- \n “(29C) \n“Industrial undertaking” means – \n(a) an undertaking which is set up in Pakist","quote_sha256":"ce987bc057070342433efd4475d3df5c711590f2c9fb7f0c2e2949ec6526adcc","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e36bc19fcfa0590348a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63934,"character_end":63967,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63764,"character_end":64197,"quote":"f any bonus declared, issued or paid by the company to \nthe shareholders with a view to increasing its paid up share capital.” \n12 Inserted by the Finance Act, 2002. \n13 Inserted by the Finance Act, 2005. \n14Clause (29C) substituted by the Finance Act, 2010. The substituted clause (29C) read as follows:- \n “(29C) \n“Industrial undertaking” means – \n(a) an undertaking which is set up in Pakistan and which employs, (i) ten or more p","quote_sha256":"96eed243afd1175f65973ed197dc5874aad2706a498576501211a2c5bec03580","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d046d3c1516e94636880","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":64004,"character_end":64021,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-64000-65600-e447a22c9141ebfb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-64000-65600-e447a22c9141ebfb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":63834,"character_end":64251,"quote":"rs with a view to increasing its paid up share capital.” \n12 Inserted by the Finance Act, 2002. \n13 Inserted by the Finance Act, 2005. \n14Clause (29C) substituted by the Finance Act, 2010. The substituted clause (29C) read as follows:- \n “(29C) \n“Industrial undertaking” means – \n(a) an undertaking which is set up in Pakistan and which employs, (i) ten or more persons in \nPakistan and involves the use of electrical","quote_sha256":"5bc7372bc476d0ba5892f6244fe3db53d0b206c151b48ed09b3923028a45eba5","reader_fragment":"p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-62400-64000-cee11ecdbdb8dbd1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e51c334e2373c0144a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66617,"character_end":66634,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66447,"character_end":66864,"quote":"of mineral deposits; and \n(b) any other industrial undertaking which the Board may by notification in the official Gazette, \nspecify;”. \n1 The word “and” omitted through Finance Act, 2020 dated 30.06.2020. \n2 New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n3 The word “and” added by the Finance Act, 2021. \n4 Sub-clause (b) omitted by the Finance Act, 2021. Earlier this sub-clause was omit","quote_sha256":"8259063e4c44d815722353be46fd9b365985d3afe01cfd9660cba4e50a84d982","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07f4aaad7bdce317e2a2","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66689,"character_end":66706,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66519,"character_end":66936,"quote":" Board may by notification in the official Gazette, \nspecify;”. \n1 The word “and” omitted through Finance Act, 2020 dated 30.06.2020. \n2 New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n3 The word “and” added by the Finance Act, 2021. \n4 Sub-clause (b) omitted by the Finance Act, 2021. Earlier this sub-clause was omitted through Tax \nLaws (Second Amendment) Ordinance, 2021. The omitted su","quote_sha256":"442cf748ee68633913de51cde922940a68856f0958897685b7fccff60f1fc563","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed6c78df3173e5f572ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66761,"character_end":66778,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66591,"character_end":66962,"quote":"ord “and” omitted through Finance Act, 2020 dated 30.06.2020. \n2 New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n3 The word “and” added by the Finance Act, 2021. \n4 Sub-clause (b) omitted by the Finance Act, 2021. Earlier this sub-clause was omitted through Tax \nLaws (Second Amendment) Ordinance, 2021. The omitted sub-clause read as follows: ","quote_sha256":"61437a6b1194e2a69ea8aa0c80acecd37473e37b13901361ca8ca3268f7ff33d","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74f755b2e312bb8b099b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66813,"character_end":66830,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":66643,"character_end":66962,"quote":".06.2020. \n2 New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n3 The word “and” added by the Finance Act, 2021. \n4 Sub-clause (b) omitted by the Finance Act, 2021. Earlier this sub-clause was omitted through Tax \nLaws (Second Amendment) Ordinance, 2021. The omitted sub-clause read as follows: ","quote_sha256":"812fcd54ef3259481d6bcb1d11c002e3e889420044cce9c6d34583e5610962d0","reader_fragment":"p-r-2b2ba404-65600-67200-8813638b6b78a74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-65600-67200-8813638b6b78a74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24caafb34854c0a1048c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68551,"character_end":68568,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68381,"character_end":68798,"quote":"                               \n“(b)  any other industrial undertaking which the Board may by notification in the official gazette, \nspecify.” \n1 Clause (c) added by the Finance Act, 2021. \n2 New sub-clause (30A) inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Clause (30A) substituted  by the Finance Act, 2008. The substituted clause (30A) read as follows: \n“ (30A) “investment company” means a company ","quote_sha256":"76a41bdd1eed554477c1dc17b3d52151dca8fc5149b27983049c0f78d311b50c","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-954b6214e1bec04f7c69","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68611,"character_end":68628,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68441,"character_end":68858,"quote":"ndertaking which the Board may by notification in the official gazette, \nspecify.” \n1 Clause (c) added by the Finance Act, 2021. \n2 New sub-clause (30A) inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Clause (30A) substituted  by the Finance Act, 2008. The substituted clause (30A) read as follows: \n“ (30A) “investment company” means a company registered under the Investment Companies and \nInvestment Ad","quote_sha256":"c182380421d04056fbfd79d78e236c856beec03a1ac802607c5a613d7db3ec78","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7eef523027c8f8de5881","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68687,"character_end":68704,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68517,"character_end":68934,"quote":"cify.” \n1 Clause (c) added by the Finance Act, 2021. \n2 New sub-clause (30A) inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Clause (30A) substituted  by the Finance Act, 2008. The substituted clause (30A) read as follows: \n“ (30A) “investment company” means a company registered under the Investment Companies and \nInvestment Advisors Rules, 1971;” \n4 Clause (30A) renumbered as clause (30AA)  through Fi","quote_sha256":"7f27adfdbff914991c3b1ca31faaada7687b0040733a10dca149572b2ea53011","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48eea2cd5687a8daf866","source":"pk-code-f40603913b933194","title":"Investment Companies and Investment Advisors Rules, 1971","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68819,"character_end":68876,"quote":"Investment Companies and \nInvestment Advisors Rules, 1971","quote_sha256":"c57a523099790fef9533546a8b1380d73535d3d58ab3f7b69d13036658072306","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68649,"character_end":69106,"quote":"0 \n3 Clause (30A) substituted  by the Finance Act, 2008. The substituted clause (30A) read as follows: \n“ (30A) “investment company” means a company registered under the Investment Companies and \nInvestment Advisors Rules, 1971;” \n4 Clause (30A) renumbered as clause (30AA)  through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2009. \n6 Clause (30AA) renumbered as (30AB) through Finance Act, 2020 dated 30th June, 2020 \n7 New clau","quote_sha256":"951c073ca2e4ab3d473646eb77b42c75402a5ef3d711acd2d4874663da1b6c5e","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50a2a7fef1ca3c9921ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68932,"character_end":68949,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68762,"character_end":69179,"quote":"investment company” means a company registered under the Investment Companies and \nInvestment Advisors Rules, 1971;” \n4 Clause (30A) renumbered as clause (30AA)  through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2009. \n6 Clause (30AA) renumbered as (30AB) through Finance Act, 2020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clau","quote_sha256":"bb180b6f34a6161cddcc80dfbcb7d3f9c633476bc5e3b09bf2371a9547650b6f","reader_fragment":"p-r-2b2ba404-67200-68800-70c6ab6db66092c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-67200-68800-70c6ab6db66092c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2d39cb861cf52e95e4d6","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68990,"character_end":69007,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68820,"character_end":69237,"quote":"nvestment Companies and \nInvestment Advisors Rules, 1971;” \n4 Clause (30A) renumbered as clause (30AA)  through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2009. \n6 Clause (30AA) renumbered as (30AB) through Finance Act, 2020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n","quote_sha256":"dc80474c850616353d3993667345697bc996f0d91d88d0a9b1d15d72bb54a492","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09c4d6bf88e9baa5f70c","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69055,"character_end":69072,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68885,"character_end":69302,"quote":"use (30A) renumbered as clause (30AA)  through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2009. \n6 Clause (30AA) renumbered as (30AB) through Finance Act, 2020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n9 Inserted by the Finance Act, 2022. \n10 Inserted by the Finance ","quote_sha256":"623dcc61520de3109e6450eb06f12a64db1f411210e4c5e6ed42d40ad125dc7a","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8276dede1cc7b4657b2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69133,"character_end":69150,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":68963,"character_end":69313,"quote":"ne, 2020 \n5Inserted by the Finance Act, 2009. \n6 Clause (30AA) renumbered as (30AB) through Finance Act, 2020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n9 Inserted by the Finance Act, 2022. \n10 Inserted by the Finance Act, 2022. ","quote_sha256":"22a0a154794f14b0b9c90c820c38c658c556a76272db6fd57eaeca2a9ebfa2ef","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28c63d8add30bc05922d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69217,"character_end":69234,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69047,"character_end":69313,"quote":"through Finance Act, 2020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n9 Inserted by the Finance Act, 2022. \n10 Inserted by the Finance Act, 2022. ","quote_sha256":"b46dbfeed32aaaa744ea25bc180cded941a7a234a3a8807b72ecd48ac269fc85","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1eab753843b5397b93a4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69239,"character_end":69272,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69069,"character_end":69313,"quote":"020 dated 30th June, 2020 \n7 New clause (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n9 Inserted by the Finance Act, 2022. \n10 Inserted by the Finance Act, 2022. ","quote_sha256":"94bc5c13ef44cf4406ec15c849e2e637a8e0d3a23d8e4835c35d1d963c00583d","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-046112db461dec17108a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69278,"character_end":69311,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":69108,"character_end":69313,"quote":" (30AC) inserted through Finance Act, 2020 dated 30th June,2020 \n8 Clauses (30AD) and (30AE) inserted by the Finance Act, 2021. \n9 Inserted by the Finance Act, 2022. \n10 Inserted by the Finance Act, 2022. ","quote_sha256":"fac3f6703e23baceacf3c9be53604dc6a61e460fac3e297c9d6551de09ac3af4","reader_fragment":"p-r-2b2ba404-68800-70400-7059f0ff5831e653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-68800-70400-7059f0ff5831e653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a03923973f1abc0b0a40","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":70846,"character_end":70863,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":70676,"character_end":71073,"quote":"akistan; \n \n(b) \nexploring the possibility of joint collaboration and \nexport promotion; \n \n                                            \n1Clause (30B) substituted by the Finance Act, 2008. The substituted clause (30B) read as follows: \n“ (30B) “leasing company” means a company licensed under the Leasing Companies (Establishment \nand Regulation) Rules, 2000; \n2Inserted by the Finance Act, 2017. ","quote_sha256":"002aa1fc90e38ec329b213a1acb84815962db51d056c01bee44df33db65e2bab","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1dbd503933b493870da8","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71054,"character_end":71071,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":70884,"character_end":71073,"quote":"use (30B) read as follows: \n“ (30B) “leasing company” means a company licensed under the Leasing Companies (Establishment \nand Regulation) Rules, 2000; \n2Inserted by the Finance Act, 2017. ","quote_sha256":"80a6ab3554ada26ff693a837cfe1e1b93320b2356eefb0b5b456495b66fa1c22","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a6262b1eb82d59c0d45","source":"pk-code-f40603913b933194","title":"Balochistan Local Government Act,2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71630,"character_end":71667,"quote":"Balochistan Local Government Act,2010","quote_sha256":"7609e8931319e39f991852069c8e2aa036d8b5de5e73aa5944fe4ead2948999f","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71460,"character_end":71897,"quote":"es the termination of a \ntrust; \n \n1[(31A) “Local Government” shall have the same meaning for respective \nprovisions and Islamabad Capital Territory as contained in the \nBalochistan Local Government Act,2010 (V of 2010), the Khyber \nPakhtunkhwa Local Government Act, 2013 (XXVIII of 2013), the Sindh \nLocal Government Act, 2013 (XLII of 2013), the Islamabad Capital \nTerritory Local Government Act, 2015 (X of 2015) and the Punjab \nLocal","quote_sha256":"cb7364bd1aa8f7d29f2d47b6f14eeb18a824fed02f9e3b4a0c6b934dbca3ca34","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c3408afc587414e0663","source":"pk-code-f40603913b933194","title":"Khyber Pakhtunkhwa Local Government Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71685,"character_end":71731,"quote":"Khyber \nPakhtunkhwa Local Government Act, 2013","quote_sha256":"895651615a30740d153f90fd952071d60b4d3c985abc60d87de2c38303c1d4ef","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71515,"character_end":71961,"quote":"nment” shall have the same meaning for respective \nprovisions and Islamabad Capital Territory as contained in the \nBalochistan Local Government Act,2010 (V of 2010), the Khyber \nPakhtunkhwa Local Government Act, 2013 (XXVIII of 2013), the Sindh \nLocal Government Act, 2013 (XLII of 2013), the Islamabad Capital \nTerritory Local Government Act, 2015 (X of 2015) and the Punjab \nLocal Government Act, 2019(XIII of 2019)] \n(32) “member” in relation ","quote_sha256":"922f9c4b9de7fea3fee310b5dcaa6f6bdf1291c790c2a21e1fd2d0bc2645e652","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-091dcda698ddc163a135","source":"pk-code-f40603913b933194","title":"Sindh Local Government Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71754,"character_end":71787,"quote":"Sindh \nLocal Government Act, 2013","quote_sha256":"ba259d5d1a2742f8610fdaec6f5272b2ce6793c1633e4b977d63397b0fd41e2d","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71584,"character_end":72017,"quote":"amabad Capital Territory as contained in the \nBalochistan Local Government Act,2010 (V of 2010), the Khyber \nPakhtunkhwa Local Government Act, 2013 (XXVIII of 2013), the Sindh \nLocal Government Act, 2013 (XLII of 2013), the Islamabad Capital \nTerritory Local Government Act, 2015 (X of 2015) and the Punjab \nLocal Government Act, 2019(XIII of 2019)] \n(32) “member” in relation to an association of persons, includes a partner \nin a f","quote_sha256":"e234ff9d430e8cccb83424568ea4bdd3e48279e28e28f45db3f623387f87c894","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e91f7c19f5b7cb4cb71","source":"pk-code-f40603913b933194","title":"Punjab Local Government Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71884,"character_end":71918,"quote":"Punjab \nLocal Government Act, 2019","quote_sha256":"96f0a82a9331e437ab8a3cae2a9ff0ca1ceb347bf40f29691967b594ba55ce83","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":71714,"character_end":72148,"quote":"ernment Act, 2013 (XXVIII of 2013), the Sindh \nLocal Government Act, 2013 (XLII of 2013), the Islamabad Capital \nTerritory Local Government Act, 2015 (X of 2015) and the Punjab \nLocal Government Act, 2019(XIII of 2019)] \n(32) “member” in relation to an association of persons, includes a partner \nin a firm; \n \n(33) “minor child” means an individual who is under the age of eighteen \nyears at the end of a tax year; \n \n(34) “modaraba”","quote_sha256":"2a31fe472c501ac6039bbffed6bd6fab894a3ea2fd9f6131de304d72ed336d91","reader_fragment":"p-r-2b2ba404-70400-72000-05df9024cc6acd81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-70400-72000-05df9024cc6acd81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a670358bcebb98774a6a","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72660,"character_end":72676,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72490,"character_end":72906,"quote":" 3[registered or approved by the \nSecurities and Exchange Commission of Pakistan];] \n \n                                            \n1 Clause (31A) is substituted through Finance Act 2020 dated 30th June, 2020 the substituted  clause \nread as follows: “(31A) \n“Local Government” shall have the same meaning as defined in the \nPunjab Local Government Ordinance, 2001 (XIII of 2001), the Sindh Local Government Ordinanc","quote_sha256":"768eecc367d8ddbd682c4b9c5e55e9821c818f79a2c5099c1f69ffae8980df4a","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fab82caa3d3b3dd0d9c","source":"pk-code-f40603913b933194","title":"Punjab Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72815,"character_end":72854,"quote":"Punjab Local Government Ordinance, 2001","quote_sha256":"e7632125f2cc954d8c4758d37325384a6e7a198590d3cf871c47d7a0d3b31200","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72645,"character_end":73084,"quote":"ituted through Finance Act 2020 dated 30th June, 2020 the substituted  clause \nread as follows: “(31A) \n“Local Government” shall have the same meaning as defined in the \nPunjab Local Government Ordinance, 2001 (XIII of 2001), the Sindh Local Government Ordinance, \n2001 (XXVII of 2001), the NWFP Local Government Ordinance, 2001 (XIV of 2001) and the \nBalochistan Local Government Ordinance, 2001 (XVIII of 2001);” \n2 Inserted by the Finan","quote_sha256":"89385c8736b11a5b6d9b9462ed22931232dc4bb2d5b66346aa9c3141b7796e70","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-706ec23ded9ca8d9e31d","source":"pk-code-f40603913b933194","title":"Sindh Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72875,"character_end":72914,"quote":"Sindh Local Government Ordinance, \n2001","quote_sha256":"4b9391e593a63fd2d9d742e2f3cbbe9f88372996aab067447f8efa2db5e12a50","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72705,"character_end":73144,"quote":"bstituted  clause \nread as follows: “(31A) \n“Local Government” shall have the same meaning as defined in the \nPunjab Local Government Ordinance, 2001 (XIII of 2001), the Sindh Local Government Ordinance, \n2001 (XXVII of 2001), the NWFP Local Government Ordinance, 2001 (XIV of 2001) and the \nBalochistan Local Government Ordinance, 2001 (XVIII of 2001);” \n2 Inserted by the Finance Act, 2002 \n3 The  words “set up by the Investment Corpora","quote_sha256":"0369e202e369da1394778880c19deed21209568dc88a45cb81df21e7924e9a60","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9cb0af0bf627e06225cf","source":"pk-code-f40603913b933194","title":"NWFP Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72936,"character_end":72973,"quote":"NWFP Local Government Ordinance, 2001","quote_sha256":"8bf29788d2939c0bf26bf94363e5006ffc4234d138a9559fe7565dd55461e2e0","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72766,"character_end":73203,"quote":"” shall have the same meaning as defined in the \nPunjab Local Government Ordinance, 2001 (XIII of 2001), the Sindh Local Government Ordinance, \n2001 (XXVII of 2001), the NWFP Local Government Ordinance, 2001 (XIV of 2001) and the \nBalochistan Local Government Ordinance, 2001 (XVIII of 2001);” \n2 Inserted by the Finance Act, 2002 \n3 The  words “set up by the Investment Corporation of Pakistan or by an investment company” \nsubstituted ","quote_sha256":"79c4abae22380adccf17d9424d84aa287c0de2675b116f7f483bf2b0a3aad271","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-371980f2b97b0a3593af","source":"pk-code-f40603913b933194","title":"Balochistan Local Government Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72997,"character_end":73041,"quote":"Balochistan Local Government Ordinance, 2001","quote_sha256":"c7a1c8816a3d97f693012c1f1e6bb010b9c2abe8565a1a3092910b52fc091f82","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72827,"character_end":73229,"quote":" Government Ordinance, 2001 (XIII of 2001), the Sindh Local Government Ordinance, \n2001 (XXVII of 2001), the NWFP Local Government Ordinance, 2001 (XIV of 2001) and the \nBalochistan Local Government Ordinance, 2001 (XVIII of 2001);” \n2 Inserted by the Finance Act, 2002 \n3 The  words “set up by the Investment Corporation of Pakistan or by an investment company” \nsubstituted by the Finance Act, 2003. ","quote_sha256":"75e65e70b6006d833aeccdbda590924a8ffbfa3e84bf3d85fb7ab77626a3f721","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5612f28ebc08fdd1684","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":73063,"character_end":73096,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":72893,"character_end":73229,"quote":"ment Ordinance, \n2001 (XXVII of 2001), the NWFP Local Government Ordinance, 2001 (XIV of 2001) and the \nBalochistan Local Government Ordinance, 2001 (XVIII of 2001);” \n2 Inserted by the Finance Act, 2002 \n3 The  words “set up by the Investment Corporation of Pakistan or by an investment company” \nsubstituted by the Finance Act, 2003. ","quote_sha256":"a666df13570ea50087da3609f4fcb9812d1e88f835571a0d02d5743e080e38ad","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef6d9392b52f676c8957","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":73210,"character_end":73227,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":73040,"character_end":73229,"quote":"1 (XVIII of 2001);” \n2 Inserted by the Finance Act, 2002 \n3 The  words “set up by the Investment Corporation of Pakistan or by an investment company” \nsubstituted by the Finance Act, 2003. ","quote_sha256":"f1f982e9c2838fbf763276d452d87dac35132a01987a68f27f48cdce3c6017bc","reader_fragment":"p-r-2b2ba404-72000-73600-900a5efef875a6d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-72000-73600-900a5efef875a6d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fa0125010d1c1e72450","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74469,"character_end":74486,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74299,"character_end":74716,"quote":"on made by such person in the prescribed form and \nmanner, accompanied by the prescribed documents and, on \n                                            \n1Inserted by the Finance Act, 2012. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3Inserted by the Finance Act, 2017 \n4Clause (35B) substituted by the Finance Act, 2008. The substituted clause (35B) read as fo","quote_sha256":"bcd8d6f65190e20080305ffcae2b893645248d4cf6c272a7c3396650771a5dea","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b3ab4a61521892574ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74569,"character_end":74586,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74399,"character_end":74816,"quote":"nd, on \n                                            \n1Inserted by the Finance Act, 2012. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3Inserted by the Finance Act, 2017 \n4Clause (35B) substituted by the Finance Act, 2008. The substituted clause (35B) read as follows: \n“ (35B) “non-banking finance company” means an institution notified under the Non-Banking Fi","quote_sha256":"a25060cd41a973b5acd96837b0520dbac2936f4e520469ea4027fa772a281ea4","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e12fd53c129a33d7fad","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74606,"character_end":74623,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74436,"character_end":74853,"quote":"               \n1Inserted by the Finance Act, 2012. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3Inserted by the Finance Act, 2017 \n4Clause (35B) substituted by the Finance Act, 2008. The substituted clause (35B) read as follows: \n“ (35B) “non-banking finance company” means an institution notified under the Non-Banking Finance \nCompanies (Establishment and R","quote_sha256":"47e6bfbb07ac0ae621a931291db5a646bcefb2268d17dfab1d4a616babae85a5","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d266826a10aeedaff71","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74658,"character_end":74675,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74488,"character_end":74905,"quote":"\n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3Inserted by the Finance Act, 2017 \n4Clause (35B) substituted by the Finance Act, 2008. The substituted clause (35B) read as follows: \n“ (35B) “non-banking finance company” means an institution notified under the Non-Banking Finance \nCompanies (Establishment and Regulation) Rules, 2003.” \n5Omitted by Finance Act, 2","quote_sha256":"aeafc141ae2651ca635fbf32ff5ac977ad0eff0bf2fb553b18339fbf7f634294","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-374c4a746e02159c55d8","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74891,"character_end":74908,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74721,"character_end":75138,"quote":": \n“ (35B) “non-banking finance company” means an institution notified under the Non-Banking Finance \nCompanies (Establishment and Regulation) Rules, 2003.” \n5Omitted by Finance Act, 2019. Omitted clause read as follow:  \n(35C)“non-filer” means a person who is not a filer;  \n6 Clause (36) substituted by the Finance Act, 2002. The substituted clause (36) read as follows: \n“(36) \n“non-profit organization” means any ","quote_sha256":"c6b7b62a0447c823a6e19f834332d2c2918edd42bf34e0d3bd483fb0f4826ca8","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17533efe6991119e19a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75030,"character_end":75047,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":74860,"character_end":75277,"quote":"on) Rules, 2003.” \n5Omitted by Finance Act, 2019. Omitted clause read as follow:  \n(35C)“non-filer” means a person who is not a filer;  \n6 Clause (36) substituted by the Finance Act, 2002. The substituted clause (36) read as follows: \n“(36) \n“non-profit organization” means any person – \n(a) \nestablished for religious, charitable or educational purposes, or for the \npromotion of amateur sport; \n(b) \nwhich is regist","quote_sha256":"a8115696bcb3ef914ca93e7029c094e6d2fb02942f9557ebe74fb564ea3d8b2d","reader_fragment":"p-r-2b2ba404-73600-75200-1f043b1fef46e335","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-73600-75200-1f043b1fef46e335","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-513402e7b7f5e6cfa95f","source":"pk-code-f40603913b933194","title":"Finance Act,2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75663,"character_end":75679,"quote":"Finance Act,2020","quote_sha256":"43f58d3bef70e13179f0debdd101899d9d570a31ad479e319ed922c4e7667667","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75493,"character_end":75817,"quote":"e of the income or assets of the person confers, or may confer a private \nbenefit on any other person”;. \n7 The expressions “or development purposes” substituted through Finance Act,2020 dated 30th June, \n2020 \n8 Words inserted by Finance Act, 2025. \n9 Words “by or” inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"66fb07617662858aec4d16d63d86f81b2d19496ca3375e804567676a66436d6b","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-93ce8239bc2118eebcbc","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75724,"character_end":75741,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75554,"character_end":75817,"quote":"r a private \nbenefit on any other person”;. \n7 The expressions “or development purposes” substituted through Finance Act,2020 dated 30th June, \n2020 \n8 Words inserted by Finance Act, 2025. \n9 Words “by or” inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"0dad07cff7b92ae966ba9367c1837fcd7c75a657a7bd22302aed084ee44bb0a2","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3dc53e394fca5a30e327","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75777,"character_end":75794,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":75607,"character_end":75817,"quote":"pressions “or development purposes” substituted through Finance Act,2020 dated 30th June, \n2020 \n8 Words inserted by Finance Act, 2025. \n9 Words “by or” inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"eb8bbd69e7b543fd6927b2bdbfc1a9fb57b54301a6243d7a5e608b64ab5fa78e","reader_fragment":"p-r-2b2ba404-75200-76800-18024d1289d0d7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-75200-76800-18024d1289d0d7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac9cdecfbf550111359c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":77506,"character_end":77523,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":77336,"character_end":77753,"quote":" an information technology platform run \nby e-commerce entity over an electronic network that acts as a \n                                            \n1Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"b1f2a7ea8adbb00bddfbac6d5b02ef2b030cf7727196d62ab6dc2e7330c44af3","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a60d676b46ed1c584b39","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":77630,"character_end":77647,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":77460,"character_end":77877,"quote":"                         \n1Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted clause (38A) \nread as follow","quote_sha256":"687fd1e069fb5dd5b5a650072b98bcd78a206d9ce5e1b51f8015c63d1110db61","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-714de75a875c4bb514cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78223,"character_end":78240,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78053,"character_end":78346,"quote":"Revenue Officer, Special Officer Inland Revenue or any other officer however \ndesignated or appointed by the Board for the purposes of this Ordinance.” \n2Inserted by the Finance Act, 2017 \n3New clauses (38AA), (38AB) & (38AC) inserted by Finance Act, 2019  \n4Inserted by the Finance Act, 2017 ","quote_sha256":"5fc4e8cc4c21fd6e0d4de8e9238515d2b99538301a137bc2706874cfe6c1dbc5","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-075880aa6dec88b4c1bf","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78291,"character_end":78308,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78121,"character_end":78346,"quote":" however \ndesignated or appointed by the Board for the purposes of this Ordinance.” \n2Inserted by the Finance Act, 2017 \n3New clauses (38AA), (38AB) & (38AC) inserted by Finance Act, 2019  \n4Inserted by the Finance Act, 2017 ","quote_sha256":"ad96cbeec06090871d8f448f3e7c9de3f75665e80b013fe2ee3d03217c6c7681","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-96861035d1722b78e313","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78328,"character_end":78345,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78158,"character_end":78346,"quote":"the Board for the purposes of this Ordinance.” \n2Inserted by the Finance Act, 2017 \n3New clauses (38AA), (38AB) & (38AC) inserted by Finance Act, 2019  \n4Inserted by the Finance Act, 2017 ","quote_sha256":"91aba4e061f14a8c11c0f1072451e5bfbe5a09bc27eb1b6a3d6b379f51e51edc","reader_fragment":"p-r-2b2ba404-76800-78400-da2f7e246b3088d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-76800-78400-da2f7e246b3088d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f9ae2744fa37abd48a72","source":"pk-code-f40603913b933194","title":"Asset Backed Securitization Rules, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78861,"character_end":78901,"quote":"Asset Backed \nSecuritization Rules, 1999","quote_sha256":"9e481073abc1fd3b9f2e66302fb9f0400c032e7611549b04ae5d4c7716f03987","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":78691,"character_end":79131,"quote":" platform \ntaking economic ownership of the goods or providing or rendering the \nservices that are being sold.];] \n \n(39) “Originator” means Originator as defined in the Asset Backed \nSecuritization Rules, 1999; \n \n(40) “Pakistan-source income” means Pakistan-source income as defined \nin section 101; \n \n2[(40A)  “Pension Fund Manager” means an asset management company \nregistered \nunder \nthe \nNon-Banking \nFinance \nCompanies \n(Establishm","quote_sha256":"bd859477f2e880809c59d7e64c6db6c9da39c62ef009a8650ff7fcf33df21a17","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1813b535de7de5266147","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":79349,"character_end":79386,"quote":"Voluntary Pension System Rules, \n2005","quote_sha256":"d4b7204a756786e6e2ccf736f5323aefc19419482824e7323764e1dcfa82475f","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":79179,"character_end":79616,"quote":"rance \ncompany registered under Insurance Ordinance, 2000 (XXXIX of \n2000), duly authorized by the Securities and Exchange Commission \nof Pakistan and approved under the Voluntary Pension System Rules, \n2005, to manage the Approved Pension Fund;] \n \n(41) \n“permanent establishment” in relation to a person, means a 3[  ] 4[  ] \nplace of business through which the business of the person is wholly \nor partly carried on, and includes –  \n","quote_sha256":"c8fed7df05fc54d6de58a876e99a54f3d7b49f1bf2fc9f60e01974799d615e57","reader_fragment":"p-r-2b2ba404-78400-80000-3012f77a9ef25c10","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-78400-80000-3012f77a9ef25c10","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-abde12304c4febbf7709","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80270,"character_end":80287,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80100,"character_end":80517,"quote":"akistan including any business \nwhere transactions are conducted through internet or any other \n                                            \n1 Expression inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 Th","quote_sha256":"25c53e0a6f260d83bf65bc97111ed67981bbc3f78ec4a93a6c521a29e8928058","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65cbf1fb603b5ca8af2d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80292,"character_end":80325,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80122,"character_end":80555,"quote":"business \nwhere transactions are conducted through internet or any other \n                                            \n1 Expression inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Fina","quote_sha256":"ea8921d9b4e3126cd046fbe75f4be5f0b7e54a702998c2fabb70792522456830","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e24c23b841190798c25f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80363,"character_end":80380,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80193,"character_end":80570,"quote":"r \n                                            \n1 Expression inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Finance Act, 2023. ","quote_sha256":"4a90b5651e5f5d9b8e14c8b4a2a2a634937e4052d6e5fdac730a3df65dcb12c4","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14414267611e50c985da","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80417,"character_end":80434,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80247,"character_end":80570,"quote":"ession inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Finance Act, 2023. ","quote_sha256":"86854af562d7ad5906ffb4a106c6d6fa5a94a0f134bdbbc304c390742e6aaa65","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fcebbc9a623aede8c05","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80439,"character_end":80472,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80269,"character_end":80570,"quote":" Finance Act, 2025. \n2 Inserted by the Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Finance Act, 2023. ","quote_sha256":"31a7f0c63ecf59812908b47dd8201602acaadca44acc30e5623412216d587d64","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-514071b5b804ef2e47ae","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80477,"character_end":80510,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80307,"character_end":80570,"quote":" Finance Act, 2005. \n3 The word “fixed” inserted by the Finance Act, 2006. \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Finance Act, 2023. ","quote_sha256":"6f66678115e104bee143274d1724470cd17447a98e619351173920773b54fd58","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7cc8357db6bac33bea81","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80551,"character_end":80568,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":80381,"character_end":80570,"quote":" \n4 The word “fixed” omitted by the Finance Act, 2023. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. \n7 The sub-clause (bb) inserted by the Finance Act, 2023. ","quote_sha256":"022eef986d91bf71dbc9d52707d10d9062a81261af11c6ea56e7421cf51edc4f","reader_fragment":"p-r-2b2ba404-80000-81600-3536210732e6f397","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-80000-81600-3536210732e6f397","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74a21b6c30c7cb69fdee","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82141,"character_end":82158,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":81971,"character_end":82388,"quote":"he right to use; \nor \n \n(c) \nfor the provision of services by that person; or”] \n \n \n                                            \n1 The word “connect” substituted by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2006. \n3 The word “connect” substituted by the Finance Act, 2010. \n4  Words inserted by the Finance Act, 2023. \n5 The words “, but only where activities of that nature continue for the same or a c","quote_sha256":"fbdd17350c4093a81fdccd2fd90fb18532dc6f7a1a2bbfdcfb70f30fec293d71","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58c17c0ea33ac21eebc9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82163,"character_end":82196,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":81993,"character_end":82426,"quote":" \n(c) \nfor the provision of services by that person; or”] \n \n \n                                            \n1 The word “connect” substituted by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2006. \n3 The word “connect” substituted by the Finance Act, 2010. \n4  Words inserted by the Finance Act, 2023. \n5 The words “, but only where activities of that nature continue for the same or a connected project \nwithin Pakistan for ","quote_sha256":"6344b1faf79b9e069a8a322423e84d51e58c7f02bc9e1d323a1c0850536f5618","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f09af3060268fa30921","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82239,"character_end":82256,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82069,"character_end":82486,"quote":"                               \n1 The word “connect” substituted by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2006. \n3 The word “connect” substituted by the Finance Act, 2010. \n4  Words inserted by the Finance Act, 2023. \n5 The words “, but only where activities of that nature continue for the same or a connected project \nwithin Pakistan for a period or periods aggregating more than ninety days within","quote_sha256":"3d727cfeadd7aced261249aa31df4808d59167fa9e65b0145e06f363e6dc1e11","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24055ecf95fd99db27ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82284,"character_end":82301,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82114,"character_end":82531,"quote":"onnect” substituted by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2006. \n3 The word “connect” substituted by the Finance Act, 2010. \n4  Words inserted by the Finance Act, 2023. \n5 The words “, but only where activities of that nature continue for the same or a connected project \nwithin Pakistan for a period or periods aggregating more than ninety days within any twelve-month \nperiod” omitted by the Fin","quote_sha256":"0cf6ed2a1ad700770ada66fb6f1ff9a9398156a81fefa54523b9ecb30791de4b","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-753f704dbafc4e106d5f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82528,"character_end":82545,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82358,"character_end":82775,"quote":"e continue for the same or a connected project \nwithin Pakistan for a period or periods aggregating more than ninety days within any twelve-month \nperiod” omitted by the Finance Act, 2003. \n6 Comma  substituted by the Finance Act, 2002 \n7Paragraph (i) substituted by Finance Act 2018, the substituted Paragraph (i) is read as under: \n“has and habitually exercises an authority to conclude contracts on behalf of the o","quote_sha256":"5f4048ef1885ffcd28c27f5c36e22643656ca8355f68e59926382b410bde2f5d","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5bc1d5dd88478c06319b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82576,"character_end":82593,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82406,"character_end":82789,"quote":"within Pakistan for a period or periods aggregating more than ninety days within any twelve-month \nperiod” omitted by the Finance Act, 2003. \n6 Comma  substituted by the Finance Act, 2002 \n7Paragraph (i) substituted by Finance Act 2018, the substituted Paragraph (i) is read as under: \n“has and habitually exercises an authority to conclude contracts on behalf of the other person;” ","quote_sha256":"7d1e46cf0876c82066ae7c4f8ec165cf8da51fe14984afa818445b2a2169ffc6","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4618bcab7f58f1bb025e","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82625,"character_end":82641,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":82455,"character_end":82789,"quote":"ng more than ninety days within any twelve-month \nperiod” omitted by the Finance Act, 2003. \n6 Comma  substituted by the Finance Act, 2002 \n7Paragraph (i) substituted by Finance Act 2018, the substituted Paragraph (i) is read as under: \n“has and habitually exercises an authority to conclude contracts on behalf of the other person;” ","quote_sha256":"6229101d6c5855d96f6206f15f52750414c44cead1cb337ebd11283a7ffc6a12","reader_fragment":"p-r-2b2ba404-81600-83200-2352ad72381739f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-81600-83200-2352ad72381739f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-918cf862793414daeed3","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84638,"character_end":84655,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84468,"character_end":84743,"quote":"the title to \nthe goods passes outside Pakistan.] \n \n(42) “person” means a person as defined in section 80; \n \n                                            \n1Added by the Finance Act, 2018 \n2Added by the Finance Act, 2018 \n3 The word “fixed” omitted by the Finance Act, 2023. ","quote_sha256":"86b31c804e67619c063f2d9b44e6ddcd6872aef9ec57f161360ba5572528a978","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-906c54781402d163a895","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84671,"character_end":84688,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84501,"character_end":84743,"quote":"tside Pakistan.] \n \n(42) “person” means a person as defined in section 80; \n \n                                            \n1Added by the Finance Act, 2018 \n2Added by the Finance Act, 2018 \n3 The word “fixed” omitted by the Finance Act, 2023. ","quote_sha256":"f2954d60f8270303e3a78a726bf40b10f949d2626d23b37e05c057049d14af56","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a8a2df86419937d2888","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84724,"character_end":84741,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":84554,"character_end":84743,"quote":"efined in section 80; \n \n                                            \n1Added by the Finance Act, 2018 \n2Added by the Finance Act, 2018 \n3 The word “fixed” omitted by the Finance Act, 2023. ","quote_sha256":"9d952fd7f6254af976824a95d04629eb57a1c2fb55d0c7e7741502a7ab524f45","reader_fragment":"p-r-2b2ba404-83200-84800-0392880d45dc4e1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-83200-84800-0392880d45dc4e1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8149f519fce27f3d5d3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85993,"character_end":86010,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85823,"character_end":86240,"quote":"interest, discount, premium or other amount 7[,] \nowing under a debt, other than a return of capital; or \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Inserted by the Finance Act, 2003. \n4Clause (45A) omitted by the Finance Act, 2008. The omitted clause (45A) read as follows","quote_sha256":"9e1737dae2203185f8369c70c22549942467eefe429eb3988e63a3fcac0b9d36","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ce29f1a998c2f06fc79","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86093,"character_end":86111,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85923,"character_end":86341,"quote":"; or \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Inserted by the Finance Act, 2003. \n4Clause (45A) omitted by the Finance Act, 2008. The omitted clause (45A) read as follows: \n“ (45A) \n“Private Equity and Venture Capital Fund” means a fund registered with the Securities \nan","quote_sha256":"c4f51ea138ef6bc4b17a28e295c6b89d95a284026c3527be5147b9bc97acda8a","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09c17077b44209fab4b1","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86116,"character_end":86149,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":85946,"character_end":86379,"quote":"                             \n1Inserted by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Inserted by the Finance Act, 2003. \n4Clause (45A) omitted by the Finance Act, 2008. The omitted clause (45A) read as follows: \n“ (45A) \n“Private Equity and Venture Capital Fund” means a fund registered with the Securities \nand Exchange Commission of Pakistan unde","quote_sha256":"8d0b5683159a4ab8bb2dbd4ebbc6068850ba98d624050375f6a3578128556b35","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de104936c90dd557992f","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86181,"character_end":86198,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86011,"character_end":86428,"quote":" \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Inserted by the Finance Act, 2003. \n4Clause (45A) omitted by the Finance Act, 2008. The omitted clause (45A) read as follows: \n“ (45A) \n“Private Equity and Venture Capital Fund” means a fund registered with the Securities \nand Exchange Commission of Pakistan under the Private Equity and Venture Capital Fund Rul","quote_sha256":"bd85b83c77cfebb4added7eb011115d9272e82db2db0024441e212d71f48a12c","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-396eaeda0d1c28c286ed","source":"pk-code-f40603913b933194","title":"Private Equity and Venture Capital Fund Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86385,"character_end":86437,"quote":"Private Equity and Venture Capital Fund Rules, \n2007","quote_sha256":"7c92f2c3490480b7be781e1ef56766c5dd2fc6a2eb760d7e5f6858041333b8a9","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86215,"character_end":86667,"quote":"use (45A) read as follows: \n“ (45A) \n“Private Equity and Venture Capital Fund” means a fund registered with the Securities \nand Exchange Commission of Pakistan under the Private Equity and Venture Capital Fund Rules, \n2007;” \n5Clause (45B) omitted by the Finance Act, 2008. The omitted clause (45B) read as follows: \n“(45B) “Private Equity and Venture Capital Fund Management Company” means a company \nlicensed by the Securities and Exchange Commission","quote_sha256":"be782104e5b29a432885371ad05ccff6ee58319f64e386cbe834c3299507eabc","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51f03d13928ab73bfa94","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86470,"character_end":86487,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86300,"character_end":86717,"quote":"a fund registered with the Securities \nand Exchange Commission of Pakistan under the Private Equity and Venture Capital Fund Rules, \n2007;” \n5Clause (45B) omitted by the Finance Act, 2008. The omitted clause (45B) read as follows: \n“(45B) “Private Equity and Venture Capital Fund Management Company” means a company \nlicensed by the Securities and Exchange Commission of Pakistan under the Private Equity and \nVenture","quote_sha256":"a2743b027dae426cf7bf0826ffcd4b76abaede923ad36be1077cebf6e8b13ef5","reader_fragment":"p-r-2b2ba404-84800-86400-9ee6dded61de5819","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-84800-86400-9ee6dded61de5819","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-313a571cc39c0b26f767","source":"pk-code-f40603913b933194","title":"Private Equity and Venture Capital Fund Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86690,"character_end":86742,"quote":"Private Equity and \nVenture Capital Fund Rules, 2007","quote_sha256":"8032185594979f5453c91e52629d1bd5ac1372aaf3d36b422beccb1ddb4afdbf","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86520,"character_end":86847,"quote":"s follows: \n“(45B) “Private Equity and Venture Capital Fund Management Company” means a company \nlicensed by the Securities and Exchange Commission of Pakistan under the Private Equity and \nVenture Capital Fund Rules, 2007;” \n6 The word “means” substituted by the Finance Act, 2003. \n7 Comma inserted by the Finance Act, 2002. ","quote_sha256":"6b970b5f3edcdbbd7ffa8d7f9618b9c43f30666dd97e75613d96ed1d8e4888cf","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e2ad30f38136d5bb40c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86784,"character_end":86801,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86614,"character_end":86847,"quote":"y \nlicensed by the Securities and Exchange Commission of Pakistan under the Private Equity and \nVenture Capital Fund Rules, 2007;” \n6 The word “means” substituted by the Finance Act, 2003. \n7 Comma inserted by the Finance Act, 2002. ","quote_sha256":"3352b30520988a905cf392013ba0f600dac573fc747a47de1b493a4fd1d6f8a1","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be29dfebc6d214b32725","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86828,"character_end":86845,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":86658,"character_end":86847,"quote":"ommission of Pakistan under the Private Equity and \nVenture Capital Fund Rules, 2007;” \n6 The word “means” substituted by the Finance Act, 2003. \n7 Comma inserted by the Finance Act, 2002. ","quote_sha256":"10e313ca41eb9e2cecf6567811dd3c44c5225d960b55cd15011833c5230f663a","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3ebbe01f6b77e87a834","source":"pk-code-f40603913b933194","title":"Trusts Act, 1882","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87716,"character_end":87732,"quote":"Trusts Act, 1882","quote_sha256":"72d17bc3d5376b3f9bd1abe3bd520dde0461007cb9fcb0560f1babe6776815de","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87546,"character_end":87962,"quote":"ned listed on that exchange 5[ ] at the end of that year; or \n \n6[(c)  a unit trust whose units are widely available to the public and \nany other trust as defined in the Trusts Act, 1882 (II of 1882);] \n7[(47A)  “REIT Scheme” means a REIT Scheme as defined in the Real Estate \nInvestment Trust Regulations, 2015;”] \n \n \n \n8[(47B) \n“Real Estate Investment Trust Management Company 9[RMC]means \n10[RMC] as defined unde","quote_sha256":"c11ba02373214041dfecd0c15940fd885b6e20fc3692fca644d8ad73f0f15d70","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d854fda15cbf7f4b9928","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87810,"character_end":87857,"quote":"Real Estate \nInvestment Trust Regulations, 2015","quote_sha256":"6c784a88cf45494d084d6e8c039b23e26558b53d0c65ffc833b90f09e3321fc6","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87640,"character_end":88087,"quote":"s are widely available to the public and \nany other trust as defined in the Trusts Act, 1882 (II of 1882);] \n7[(47A)  “REIT Scheme” means a REIT Scheme as defined in the Real Estate \nInvestment Trust Regulations, 2015;”] \n \n \n \n8[(47B) \n“Real Estate Investment Trust Management Company 9[RMC]means \n10[RMC] as defined under the Real Estate Investment Trust \nRegulations, 11[2015];] \n \n                                            \n1 Inserted by the","quote_sha256":"ceeb4f3e95f01ae6971f74f63f2ada06ffe5f605badba19e82899ba9f9b0f72e","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35ffdde9886741b619c2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88072,"character_end":88105,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87902,"character_end":88335,"quote":"rust Management Company 9[RMC]means \n10[RMC] as defined under the Real Estate Investment Trust \nRegulations, 11[2015];] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2005. \n4 The full stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Cla","quote_sha256":"391741c3dcf87dfa903002fc6874a05d3b04edc9e8fec68c26172b121d4827d0","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea0e5033380da3a78773","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88110,"character_end":88143,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87940,"character_end":88373,"quote":"0[RMC] as defined under the Real Estate Investment Trust \nRegulations, 11[2015];] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2005. \n4 The full stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Clause (c) substituted by the Finance Act","quote_sha256":"ce94bf874bf70ff53646cf271a9e40a3f54c672c1c1719e4275ae3e923c297b6","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-283dd12e37b4f5c6f39e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88148,"character_end":88181,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":87978,"character_end":88411,"quote":"e Investment Trust \nRegulations, 11[2015];] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2005. \n4 The full stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Clause (c) substituted by the Finance Act, 2003. The substituted clause (c) rea","quote_sha256":"950cb4659b58da7efc0ce5eb7599eaf865a28445720224e1812264edb5679186","reader_fragment":"p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-86400-88000-ac310b0faf5ce6ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-206b7756808a20ccc460","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88219,"character_end":88236,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88049,"character_end":88466,"quote":"                    \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2005. \n4 The full stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Clause (c) substituted by the Finance Act, 2003. The substituted clause (c) read as follows:  \n   “(c) a unit trust whose units are wi","quote_sha256":"f79ea917bf5289065981da5d3ce3a2c3252aa1937231510bd302ff665670a38d","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-023bd5f1e243ea98fdf9","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88310,"character_end":88327,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88140,"character_end":88557,"quote":"003. \n3 Inserted by the Finance Act, 2005. \n4 The full stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Clause (c) substituted by the Finance Act, 2003. The substituted clause (c) read as follows:  \n   “(c) a unit trust whose units are widely available to the public and any other public trust;” \n7Clause (47A) substituted by the","quote_sha256":"f761525c675b5363f741573b205476c577afa837d543e079181dab6bdb6ef337","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed6cbedd2320357df8c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88362,"character_end":88379,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88192,"character_end":88609,"quote":"ll stop substituted by the Finance Act, 2005. \n5 The words “and was on the Central Depository System,” omitted by the Finance Act, 2002. \n6 Clause (c) substituted by the Finance Act, 2003. The substituted clause (c) read as follows:  \n   “(c) a unit trust whose units are widely available to the public and any other public trust;” \n7Clause (47A) substituted by the Finance Act, 2015. The substituted clause read as f","quote_sha256":"718c35e47a27166db07f624949e8141455f4a7819ede98320125f72c1d2c69f3","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60ae6fe724ac40f7ad0a","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88558,"character_end":88575,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88388,"character_end":88805,"quote":"stituted clause (c) read as follows:  \n   “(c) a unit trust whose units are widely available to the public and any other public trust;” \n7Clause (47A) substituted by the Finance Act, 2015. The substituted clause read as follows: \n“(47A)  “Real Estate Investment Trust (REIT) Scheme” means a REIT Scheme as defined in the \nReal Estate Investment Trust Regulations, 2008; \n8Clause (47B) substituted by the Finance Act, ","quote_sha256":"6f9cddbd954c8adbeb74e7d973d51cc8e6e6a0bd8e89813714e368063a6a2029","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d01158f2c59a813bf3cf","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88710,"character_end":88756,"quote":"Real Estate Investment Trust Regulations, 2008","quote_sha256":"d3937a2ce747ea26ae088f7666d74e3994493b18b4b69cfbc6cb78d9b809df88","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88540,"character_end":88986,"quote":"ubstituted by the Finance Act, 2015. The substituted clause read as follows: \n“(47A)  “Real Estate Investment Trust (REIT) Scheme” means a REIT Scheme as defined in the \nReal Estate Investment Trust Regulations, 2008; \n8Clause (47B) substituted by the Finance Act, 2008. The substituted clause (47B) read as follows: \n “(47B) “Real Estate Investment Trust Management Company” means a company licensed by the \nSecurity and Exchange Commission of P","quote_sha256":"9241d4ced2137f109d1a213a4e28dd56b78d4cbbffa88eebeb2d0301550753df","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2abea46cbe9fe9e0cc41","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88792,"character_end":88809,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88622,"character_end":89039,"quote":"A)  “Real Estate Investment Trust (REIT) Scheme” means a REIT Scheme as defined in the \nReal Estate Investment Trust Regulations, 2008; \n8Clause (47B) substituted by the Finance Act, 2008. The substituted clause (47B) read as follows: \n “(47B) “Real Estate Investment Trust Management Company” means a company licensed by the \nSecurity and Exchange Commission of Pakistan under the Real Estate Investment Trust Rules,","quote_sha256":"c0946a1f6c7b70fbd2ce154097c5473d40a4c04de1c844c9a1260f1e05b75584","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7871f82d418e6612ded","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89004,"character_end":89045,"quote":"Real Estate Investment Trust Rules, \n2006","quote_sha256":"1bf202506f82a68b98d15157cf0d67d24c8bc2f33ec2eb8f58d062a334ff1c41","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88834,"character_end":89183,"quote":"(47B) read as follows: \n “(47B) “Real Estate Investment Trust Management Company” means a company licensed by the \nSecurity and Exchange Commission of Pakistan under the Real Estate Investment Trust Rules, \n2006.” \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The figure “2008” substituted by the Finance Act, 2015. ","quote_sha256":"aa40a2c64f148642f4dba694a3124da0be61da954fbb59b86caa72d84c0e3e78","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e9bd57ffa58054daada","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89066,"character_end":89083,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88896,"character_end":89183,"quote":"Management Company” means a company licensed by the \nSecurity and Exchange Commission of Pakistan under the Real Estate Investment Trust Rules, \n2006.” \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The figure “2008” substituted by the Finance Act, 2015. ","quote_sha256":"0ae66286eef0ec01ba6777a913b34b32e4b6cfd9e647a41781d83f0a69a44dc6","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba95279bb3aedca2ebd2","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89104,"character_end":89121,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88934,"character_end":89183,"quote":"censed by the \nSecurity and Exchange Commission of Pakistan under the Real Estate Investment Trust Rules, \n2006.” \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The figure “2008” substituted by the Finance Act, 2015. ","quote_sha256":"57ceab628fc34076c8fea7bd6003f21715517224b173be3e4386215ceadf6f50","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-063d52139b8febf5e4a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89164,"character_end":89181,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":88994,"character_end":89183,"quote":"under the Real Estate Investment Trust Rules, \n2006.” \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The figure “2008” substituted by the Finance Act, 2015. ","quote_sha256":"633d62810a5bbf8c1996e2180d976ab59b282a273a14c76bb133da2eb83c97fe","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2c2afe28040f989b416","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89337,"character_end":89383,"quote":"Real Estate Investment Trust Regulations, 2015","quote_sha256":"dd502489c8286d009cc96b2242d8145f8ca337f572d2b56ce8b2ddd839b71dcc","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89185,"character_end":89613,"quote":"\f\nChapter I – Preliminary__________________________________ \n \n26 \n \n1[(47C) “Rental REIT Scheme” means a Rental REIT Scheme as defined  \n \n \nunder the Real Estate Investment Trust Regulations, 2015;”] \n \n(48) “recognised provident fund” means a provident fund recognised by the \nCommissioner in accordance with Part I of the Sixth Schedule;  \n \n \n2[ ] \n \n(49) “rent” means rent as defined in sub-section (2) of section 15 and \n","quote_sha256":"608171ad71da3cdcaee6caf8e584086d9e66aa25197023786ac473acd6ae7b95","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5ed167ac4c78cdf7b5a","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89705,"character_end":89731,"quote":"Income Tax Ordinance, 1979","quote_sha256":"be30249e9e7ace273538d66c2f10cf9ed1e18fbe74f6a08dbcf1c23b8baacd1e","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":89535,"character_end":89961,"quote":" ] \n \n(49) “rent” means rent as defined in sub-section (2) of section 15 and \nincludes an amount treated as rent under section 16; \n \n3[(49A)  “repealed Ordinance” means Income Tax Ordinance, 1979 (XXXI of \n1979);] \n \n(50) “resident company” means a resident company as defined in section \n83; \n \n(51) “resident individual” means a resident individual as defined in section \n82; \n \n(52) “resident person” means a resident pers","quote_sha256":"bca2cdf0ae3149153cc3edde254ade28378248e416d0c6d806f6b3f10250635f","reader_fragment":"p-r-2b2ba404-88000-89600-e3854d1ef0f96289","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-88000-89600-e3854d1ef0f96289","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89bd71e4195cd51317f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90872,"character_end":90889,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90702,"character_end":91119,"quote":"to receive, any visual images or sounds, \nor both, transmitted by satellite, cable, optic fibre or similar \n                                            \n1Inserted by the Finance Act, 2015. \n2Clause (48A) omitted  by the Finance Act, 2010. The omitted clause (48A) read as follows: \n“(48)  “Regional Commissioner” means a person appointed as a Regional Commissioner of Income \nTax under section 208 and includes a Dire","quote_sha256":"634cc079fd048fa8e642e6522398957e9ff406176f2932b9df132cbe2c959ec6","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d0a1a0a154af03eaaa7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90922,"character_end":90939,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90752,"character_end":91169,"quote":" transmitted by satellite, cable, optic fibre or similar \n                                            \n1Inserted by the Finance Act, 2015. \n2Clause (48A) omitted  by the Finance Act, 2010. The omitted clause (48A) read as follows: \n“(48)  “Regional Commissioner” means a person appointed as a Regional Commissioner of Income \nTax under section 208 and includes a Director-General of Income Tax and Sales Tax.” \n3 Inse","quote_sha256":"198be8e7e7820b6dda52060ce4424b1a0936c967ae78b6338b5f9cba14b16dbc","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61a1e187e22e8ae341c9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91165,"character_end":91198,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":90995,"character_end":91261,"quote":"ional Commissioner” means a person appointed as a Regional Commissioner of Income \nTax under section 208 and includes a Director-General of Income Tax and Sales Tax.” \n3 Inserted by the Finance Act, 2002 \n4 The word “royalties” substituted by the Finance Act, 2002. ","quote_sha256":"dc80a031eeb097ed1dd3b59d4804868e01e1d3c96aecf83d5b5f8f79d92426c2","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fe428f1874a038b4869","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91242,"character_end":91259,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91072,"character_end":91261,"quote":"come \nTax under section 208 and includes a Director-General of Income Tax and Sales Tax.” \n3 Inserted by the Finance Act, 2002 \n4 The word “royalties” substituted by the Finance Act, 2002. ","quote_sha256":"ff4bb15bd5c517f4c9a63bd2d1c047ec28736b50dbbf909b010d4ddeacbfc992","reader_fragment":"p-r-2b2ba404-89600-91200-5751545ec54912f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-89600-91200-5751545ec54912f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2bddd451f8fa1b38f291","source":"pk-code-f40603913b933194","title":"Asset Backed Securitization Rules, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92105,"character_end":92145,"quote":"Asset Backed \nSecuritization Rules, 1999","quote_sha256":"9e481073abc1fd3b9f2e66302fb9f0400c032e7611549b04ae5d4c7716f03987","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":91935,"character_end":92375,"quote":"5) “salary” means salary as defined in section 12; \n \n(56) “Schedule” means a Schedule to this Ordinance; \n \n(57) “securitization” means securitization as defined in the Asset Backed \nSecuritization Rules, 1999; \n(58) “share” in relation to a company, includes a modaraba certificate and \nthe interest of a beneficiary in a trust (including units in a trust); \n \n(59) “shareholder” in relation to a company, includes a modaraba \ncertificate","quote_sha256":"cfc667af637effb7539a0e74474072dcdbe2232c37390ce830763beb926cb85d","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-edc82badbcb8a8e8f309","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92936,"character_end":92953,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92766,"character_end":93180,"quote":"l and medium \nenterprise exceeds two hundred and fifty million rupees, it shall not \n                                            \n1 The word “clauses” substituted by the Finance Act, 2002. \n2 Added by the Finance Act,  2005. \n3 The word “clauses” substituted by the Finance Act, 2002 \n4 Inserted for “, a unit holder of a unit trust” by the Finance Act, 2002 \n5 New clause (59A) inserted by the Finance Act, 2021. ","quote_sha256":"9ef9f37fc0df671e4381cdf034150f430a7f0d79585738b5425dda0ffd90b399","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba7bee47c4336b320619","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92958,"character_end":92989,"quote":"Added by the Finance Act,  2005","quote_sha256":"510e5c1bf99a11bd01ce97e6709d653db592a4772c1c2d1b3d21d7d96457516e","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92788,"character_end":93180,"quote":"se exceeds two hundred and fifty million rupees, it shall not \n                                            \n1 The word “clauses” substituted by the Finance Act, 2002. \n2 Added by the Finance Act,  2005. \n3 The word “clauses” substituted by the Finance Act, 2002 \n4 Inserted for “, a unit holder of a unit trust” by the Finance Act, 2002 \n5 New clause (59A) inserted by the Finance Act, 2021. ","quote_sha256":"ca5fcdba2dbf79edb073d46105700e94bb6782032e72e6707b1251f96040a1ee","reader_fragment":"p-r-2b2ba404-91200-92800-cae95325017522e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-91200-92800-cae95325017522e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f1dcb923c05f7938035","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93032,"character_end":93049,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92862,"character_end":93180,"quote":"                                 \n1 The word “clauses” substituted by the Finance Act, 2002. \n2 Added by the Finance Act,  2005. \n3 The word “clauses” substituted by the Finance Act, 2002 \n4 Inserted for “, a unit holder of a unit trust” by the Finance Act, 2002 \n5 New clause (59A) inserted by the Finance Act, 2021. ","quote_sha256":"f65251db6b71aafe491abd13b89243569d5f7f8fb02cde8026ee5ed0388acade","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ce270e1b265f7d84fc9","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93107,"character_end":93124,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92937,"character_end":93180,"quote":"inance Act, 2002. \n2 Added by the Finance Act,  2005. \n3 The word “clauses” substituted by the Finance Act, 2002 \n4 Inserted for “, a unit holder of a unit trust” by the Finance Act, 2002 \n5 New clause (59A) inserted by the Finance Act, 2021. ","quote_sha256":"ae72a6aed4ac17d3f51f4f5d639f13e83f071c6b735f4d32295426f2becd13ba","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98859048f9aee1a2b3bd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":93161,"character_end":93178,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":92991,"character_end":93180,"quote":"\n3 The word “clauses” substituted by the Finance Act, 2002 \n4 Inserted for “, a unit holder of a unit trust” by the Finance Act, 2002 \n5 New clause (59A) inserted by the Finance Act, 2021. ","quote_sha256":"cacb604bed076f57dde56487a9571beade98f83c07c7091c1829d7ebef3f2d46","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78ae6bd118d4a04c1e52","source":"pk-code-f40603913b933194","title":"Asset Backed Securitization Rules, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94188,"character_end":94227,"quote":"Asset Backed Securitization Rules, 1999","quote_sha256":"d6d31904abc3820bb2723d49d1894d1154334df510030c22b99d23bc32c68540","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94018,"character_end":94457,"quote":" \n \n10[(59B) “Special Judge” means the Special Judge appointed under section  \n203;] \n \n(60) “Special Purpose Vehicle” means a Special Purpose Vehicle as \ndefined in the Asset Backed Securitization Rules, 1999; \n \n11[(60A)  “specified jurisdiction” means any jurisdiction which has committed to \nautomatically exchange information under the Common Reporting \nStandard with Pakistan;]  \n \n(61) “speculation business” means a speculation bus","quote_sha256":"d3751cfd6028ef72fac80ffd42e916cfd6e4d5e8868dfcce9abd78d6f4032eb4","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fbf49ea976523282655b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94540,"character_end":94573,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94370,"character_end":94803,"quote":"rting \nStandard with Pakistan;]  \n \n(61) “speculation business” means a speculation business as defined in \nsection 19; \n \n                                            \n1 Inserted by the Finance Act, 2005. \n2 Clause (59A) re-numbered as clause (59AB) by the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act,","quote_sha256":"22317fd10958304dadc4e068be00da4f3d6765386c9868bdae9865cd83d09a8d","reader_fragment":"p-r-2b2ba404-92800-94400-80da1a873d5c27a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-92800-94400-80da1a873d5c27a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78f1e19b67d95eebb6b1","source":"pk-code-f40603913b933194","title":"Finance ACT, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94627,"character_end":94644,"quote":"Finance ACT, 2021","quote_sha256":"82556ad2a580faf3e928a8df5f81d9a61a3f7576fe93cc91e7b7940bea631b44","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94457,"character_end":94874,"quote":"iness as defined in \nsection 19; \n \n                                            \n1 Inserted by the Finance Act, 2005. \n2 Clause (59A) re-numbered as clause (59AB) by the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Ac","quote_sha256":"60596a24783b4ba15a2f2fe6e474aced019ca595fd5c8d393d7fca3ca399e478","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e2c298b1c2dd6b0fcf1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94727,"character_end":94745,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94557,"character_end":94975,"quote":"inance Act, 2005. \n2 Clause (59A) re-numbered as clause (59AB) by the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance","quote_sha256":"b5f46ba1b5acb151fc3d5a7223bd177f5810fb9a200e1b69a84160882a5e6fe3","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-42c6ef1657ba9762bb80","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94791,"character_end":94808,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94621,"character_end":95038,"quote":"y the Finance ACT, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 20","quote_sha256":"ccf3d67b1e5b85ebebe7cfbd06e88632865b1a4b568ada5d2d23e2779364365d","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-499ed56f156bfa17192b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94827,"character_end":94844,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94657,"character_end":95074,"quote":"ession “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, ","quote_sha256":"e253ec71820fbdec68dd7c05376280cfe6eccd96a57d8f8bcb4fdacffd007ab3","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59a0034a560969be2ae2","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94864,"character_end":94881,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94694,"character_end":95111,"quote":"VII of 1984)” substituted by the Finance Act, \n2021. \n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance","quote_sha256":"e2a55c45fb60974704f5620772b7d073667ba2a7244ca86fcc8b4a42a184f58d","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c4f23090d47501646573","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94917,"character_end":94934,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94747,"character_end":95122,"quote":"\n4The word “twenty-five” substituted by the Finance Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance Act, 2019 ","quote_sha256":"48750fa455d2d8c22ca9893747bd98a69c81236a96427d456006b3d72b011e7a","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c041b90d987844184b5c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94968,"character_end":94985,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94798,"character_end":95122,"quote":" Act, 2015 \n5Inserted by the Finance Act, 2007. \n6Inserted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance Act, 2019 ","quote_sha256":"26d1c3897391ea3668e2eaaf496d637b5ef2e0b25238e26fdbeb66dcc4fd94d2","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48bd6519d2f6f18a50a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":95023,"character_end":95040,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94853,"character_end":95122,"quote":"ted by the Finance Act, 2007. \n7 The word “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance Act, 2019 ","quote_sha256":"a75ef574e96287bbf737290b472ba821cdd4a8bb96fcd06286c58608a76e17b1","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1acf8929ef67de3e734f","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":95061,"character_end":95078,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94891,"character_end":95122,"quote":"ord “and “ omitted by the Finance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance Act, 2019 ","quote_sha256":"1d5a4df73c78cde18f45aea66eec7f7ce2cd20ad621b4dced344939cf73b8170","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b47425d464023feb412c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":95088,"character_end":95121,"quote":"Inserted by the Finance Act, 2019","quote_sha256":"4efa852220f297d762e849ba08a50e0f8a45de17a2b6cc3f443fdfbcfa789521","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":94918,"character_end":95122,"quote":"inance Act, 2021. \n8 The word “and “ added by the Finance Act, 2021. \n9 New sub-clause (iv) added by the Finance Act, 2021. \n10Inserted by the Finance Act, 2014. \n11(60A)Inserted by the Finance Act, 2019 ","quote_sha256":"b16630aa7bd147abd4b52aeb30d270158f5621e91d2321df21c39ed295aab964","reader_fragment":"p-r-2b2ba404-94400-96000-6635951434e479b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-94400-96000-6635951434e479b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7864312d06c57549e272","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96837,"character_end":96855,"quote":"Finance Act,  2014","quote_sha256":"8694b4e7bc34a3f415eccc34da6af9529080defa365b251c840efdf80ae2303c","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96667,"character_end":97085,"quote":"taxpayer” means any person who derives an amount chargeable to \ntax under this Ordinance, and includes — \n \n                                            \n1Inserted by the Finance Act,  2014.. \n2Inserted by the Finance Act, 2017 \n3 The words “Federal Government” substituted by the Finance Act, 2021.  \n4 Inserted by the Finance Act, 2022. \n5Clause (65) omitted by the Finance Act, 2010. The omitted Clause (65) read as ","quote_sha256":"abea04aaa1ca1a1c2b0762e135e810475b1db747e2aab00352dc2e5b87ffde2b","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4574906b21a14ec70add","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96876,"character_end":96893,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96706,"character_end":97123,"quote":"an amount chargeable to \ntax under this Ordinance, and includes — \n \n                                            \n1Inserted by the Finance Act,  2014.. \n2Inserted by the Finance Act, 2017 \n3 The words “Federal Government” substituted by the Finance Act, 2021.  \n4 Inserted by the Finance Act, 2022. \n5Clause (65) omitted by the Finance Act, 2010. The omitted Clause (65) read as follows: \n“(65)  “taxation officer” me","quote_sha256":"8b4b36a9aebcbe5e4985c6f1ac69205b506e96e00ff09aca9c722b40d2f7b499","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c73011a9d466a6ca0281","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96947,"character_end":96964,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96777,"character_end":97194,"quote":"                                          \n1Inserted by the Finance Act,  2014.. \n2Inserted by the Finance Act, 2017 \n3 The words “Federal Government” substituted by the Finance Act, 2021.  \n4 Inserted by the Finance Act, 2022. \n5Clause (65) omitted by the Finance Act, 2010. The omitted Clause (65) read as follows: \n“(65)  “taxation officer” means any Additional Commissioner of Income Tax, Deputy \nCommissioner of ","quote_sha256":"49e49c06b50308f0f51d18406f0debd2414f3274d0604f249700e28954c9736b","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c8d038f35fb0fbc560c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96970,"character_end":97003,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96800,"character_end":97233,"quote":"                   \n1Inserted by the Finance Act,  2014.. \n2Inserted by the Finance Act, 2017 \n3 The words “Federal Government” substituted by the Finance Act, 2021.  \n4 Inserted by the Finance Act, 2022. \n5Clause (65) omitted by the Finance Act, 2010. The omitted Clause (65) read as follows: \n“(65)  “taxation officer” means any Additional Commissioner of Income Tax, Deputy \nCommissioner of Income Tax, Assistant Commissioner of I","quote_sha256":"fb141205eca48e4f0dd1b2091d7df905c6207b16a45206edee035f9d040ff121","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed45f18ffb88f826767e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97034,"character_end":97051,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":96864,"character_end":97281,"quote":"rted by the Finance Act, 2017 \n3 The words “Federal Government” substituted by the Finance Act, 2021.  \n4 Inserted by the Finance Act, 2022. \n5Clause (65) omitted by the Finance Act, 2010. The omitted Clause (65) read as follows: \n“(65)  “taxation officer” means any Additional Commissioner of Income Tax, Deputy \nCommissioner of Income Tax, Assistant Commissioner of Income Tax, Income Tax \nOfficer, Special Officer ","quote_sha256":"f66ec0edb0115bc451fa4c7a841c72dec9dfb37601d1bd8c3cb7baa6d856f545","reader_fragment":"p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-96000-97600-3d42f68cf2d9f543","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dce9be3fff9f954cd2be","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97818,"character_end":97841,"quote":"Income Tax \nRules, 2002","quote_sha256":"16f5bebc15e4a8af64324ac3b4b41efc5bd2d9b21d35effa3280e15913ed6301","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":97648,"character_end":98071,"quote":"pter XII;] or \n \n(b) \nany person required to furnish a return of income or pay tax \nunder this Ordinance; \n2[(66A) “tax invoice” means an invoice as prescribed under the Income Tax \nRules, 2002;] \n \n(67) “tax treaty” means an agreement referred to in section 107; \n \n(68) “tax year” means the tax year as defined in sub-section (1) of section 74 \nand, in relation to a person, includes a special year or a transitional year","quote_sha256":"f2d7ff6a2046affa5ddec347e9be6f5c267bb50ce9763ad9889e27ec267b8e3d","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03c75bb25553b4266d27","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98970,"character_end":99003,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98800,"character_end":99233,"quote":"stablishment and Regulation) Rules, 2003]; \n \n8[(75)  “whistleblower” means whistleblower as defined in section 227B;”] \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Ca","quote_sha256":"59403a4ffae484a8e8b47ff38fd407a001b36938770fd46e51cb55d25a4d318a","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dbcd5a3f058206991ec6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99007,"character_end":99040,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98837,"character_end":99270,"quote":"003]; \n \n8[(75)  “whistleblower” means whistleblower as defined in section 227B;”] \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted ","quote_sha256":"b868d4ff9e444313ab94929ecaf32dadead556ce8fecc78c03b0a244138e580c","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ed7329fbf55a3a03229","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99060,"character_end":99077,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98890,"character_end":99307,"quote":"as defined in section 227B;”] \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word","quote_sha256":"4aae467ff64531e04e4686065c748bf7e0c8d94628a7ae9b1d7af0ccac038747","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3d6cceb916906926171","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99104,"character_end":99121,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98934,"character_end":99351,"quote":"                                 \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2","quote_sha256":"ab4218c0bde54105c20af51fd834dd7b374f9115b468a669ef98fcbf56f34ffb","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e62ce58cb505d63f8c49","source":"pk-code-f40603913b933194","title":"Added by Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99126,"character_end":99152,"quote":"Added by Finance Act, 2002","quote_sha256":"1f818f78f9765e12279f13b72103bf4fed2fe2edb596600a32b53810ef5e8334","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":98956,"character_end":99382,"quote":"           \n1 Inserted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2005. \n8 Inserted by the Finance","quote_sha256":"3b1d89511ff58e35ee2313b0446b119ca1758228425af752b4dc6c492bf9023c","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fbf11d6e35c739556a99","source":"pk-code-f40603913b933194","title":"Venture Capital Company and Venture Capital Fund Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99195,"character_end":99256,"quote":"Venture Capital Company and Venture Capital Fund \nRules, 2001","quote_sha256":"2d15f750aad592f1dde9e62b6c20e782fb20d06cff7974b7f5e01188110abca6","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99025,"character_end":99394,"quote":"nance Act, 2022. \n3Inserted by the Finance Act, 2009. \n4(73A) inserted through Finance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2005. \n8 Inserted by the Finance Act, 2015. ","quote_sha256":"93c034939a09ad25a659a1a370c973288810bc93a27a0f514dbf0c78c81f66ce","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5ab3a24f12198f62f26","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99277,"character_end":99294,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-99200-100800-238f05ad91a48c77","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-99200-100800-238f05ad91a48c77","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99107,"character_end":99394,"quote":"ance Act, 2019. \n5 Added by Finance Act, 2002 \n6 The words, brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2005. \n8 Inserted by the Finance Act, 2015. ","quote_sha256":"b3e93d1eaf2434c8cf8a831b16c6f68b84e6bfcf5ef8cf373f8d3c9748ac00b8","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-648c08bb67ae27d73aca","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99337,"character_end":99354,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-99200-100800-238f05ad91a48c77","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-99200-100800-238f05ad91a48c77","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99167,"character_end":99394,"quote":"brackets, comma and figure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2005. \n8 Inserted by the Finance Act, 2015. ","quote_sha256":"23cc4fdf1a86337d21158ca345a2140351493ad805b9b28036f5854ee92305cd","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f72a0c9022f5f0bf341","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99359,"character_end":99392,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-99200-100800-238f05ad91a48c77","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-99200-100800-238f05ad91a48c77","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":99189,"character_end":99394,"quote":"gure “Venture Capital Company and Venture Capital Fund \nRules, 2001” substituted by the Finance Act, 2004. \n7 The word “Company” substituted by the Finance Act, 2005. \n8 Inserted by the Finance Act, 2015. ","quote_sha256":"3e9d421631222d5d25d5eed85bac7ae7bac0b90ccbc5b90c3fe37a5f5e167580","reader_fragment":"p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-97600-99200-0ba77bf36a784fcb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4de809ae848e869d4061","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101408,"character_end":101425,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101238,"character_end":101655,"quote":"me in accordance with \nsection 8 or 169, as the case may be. \n \n                                            \n1The words and letters “Division I or II” substituted by the Finance Act, 2010. \n2The expression “IB” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The figure and comma “140,” omitted by the Finance Act, 2003. \n4 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. \n5Th","quote_sha256":"b1f819054921b2079915adf74c7280be46a5cdaae9b28ede5d140ad42b80a0a8","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4beffaec00b3c8536c5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101465,"character_end":101482,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101295,"character_end":101712,"quote":"be. \n \n                                            \n1The words and letters “Division I or II” substituted by the Finance Act, 2010. \n2The expression “IB” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The figure and comma “140,” omitted by the Finance Act, 2003. \n4 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. \n5The word “or” substituted by the Finance Act, 2010. \n6 The ","quote_sha256":"09df0ed19bdb41a1075228aaffbeeb65631a31152232a6defb3c9f3d09c5e73d","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7dfa27d47aad89f5733","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101551,"character_end":101568,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101381,"character_end":101786,"quote":" or II” substituted by the Finance Act, 2010. \n2The expression “IB” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The figure and comma “140,” omitted by the Finance Act, 2003. \n4 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. \n5The word “or” substituted by the Finance Act, 2010. \n6 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. ","quote_sha256":"d1eb44114cfb0503661fb8387f3d372d82430b36a4ce8082d1940f0909fbe25a","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-697d5d90393b23782c5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101632,"character_end":101649,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101462,"character_end":101786,"quote":"gh Finance Act, 2020 dated 30th June, 2020 \n3 The figure and comma “140,” omitted by the Finance Act, 2003. \n4 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. \n5The word “or” substituted by the Finance Act, 2010. \n6 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. ","quote_sha256":"36a07e896fafe0aaf2594d464a8a5ece61a990d053f5552e165ab72b39c15239","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8b22865b19187c4d984","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101686,"character_end":101703,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101516,"character_end":101786,"quote":"re and comma “140,” omitted by the Finance Act, 2003. \n4 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. \n5The word “or” substituted by the Finance Act, 2010. \n6 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. ","quote_sha256":"18fe4f1b1eef3a3becaaa891398dc488fdcce457313ee06675355293141e8dc4","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1bbf5b2ac9168d2896b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101767,"character_end":101784,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":101597,"character_end":101786,"quote":"ons 5, 6 and 7” substituted by the Finance Act, 2022. \n5The word “or” substituted by the Finance Act, 2010. \n6 The expression “in sections 5, 6 and 7” substituted by the Finance Act, 2022. ","quote_sha256":"63bb416a79fcf5b90a731223b88a6ec9450561b3e0bb1c4e4957bedce2773ac9","reader_fragment":"p-r-2b2ba404-100800-102400-b023ab10386694b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-100800-102400-b023ab10386694b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8fa1127af4e8d8535d5","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103198,"character_end":103229,"quote":"Added by the Finance Act,  2003","quote_sha256":"cf0434a2bf8a2912b3b58cc94c3aa6e6088550f65aa49bd9d90f40118aa2a5b9","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103028,"character_end":103459,"quote":"come” shall be the sum of the \nfollowing:— \n \n(i)  \nprofit on debt, dividend, capital gains, brokerage and \ncommission; \n \n                                            \n1 Added by the Finance Act,  2003. \n2 The semicolon substituted by the Finance Act, 2005. \n3Omitted by the Finance Act, 2014. Section 4A was added by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Am","quote_sha256":"00a67ec6323fdaefdb98d8bc94ccabb052b445456256f66a226a23fd795ad844","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6925ff39205e5c183240","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103267,"character_end":103284,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103097,"character_end":103514,"quote":"ividend, capital gains, brokerage and \ncommission; \n \n                                            \n1 Added by the Finance Act,  2003. \n2 The semicolon substituted by the Finance Act, 2005. \n3Omitted by the Finance Act, 2014. Section 4A was added by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Amendment) \nOrdinance, dated 16.03.2011. The omitted sect","quote_sha256":"546f0853a03b562894766700e0eeeb503f512c998755c33f95724ff981d56240","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83b9864eba98689dc221","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103303,"character_end":103320,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":103133,"character_end":103550,"quote":"d \ncommission; \n \n                                            \n1 Added by the Finance Act,  2003. \n2 The semicolon substituted by the Finance Act, 2005. \n3Omitted by the Finance Act, 2014. Section 4A was added by Income Tax (Amendment) Ordinance, \ndated 30.05.2011. Earlier the identical section 4A was added by Income Tax (Amendment) \nOrdinance, dated 16.03.2011. The omitted section 4A read as follows: — \n“4A Surch","quote_sha256":"05bfbdb288dda68f9634ece9031093d121cdcf65bcdedef4fbde9a9b7fbe4689","reader_fragment":"p-r-2b2ba404-102400-104000-716d45f041f8ef95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-102400-104000-716d45f041f8ef95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9df7b792f2dd79c0c57","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104360,"character_end":104377,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104190,"character_end":104607,"quote":" tax year 2010 and prior tax years \nand shall be applicable, subject to the provisions of sub-section (1), for the tax year 2011 \nonly.” \n4 Section (4AB) inserted by the Finance Act, 2024. \n5 Full stop substituted by semi-colon and a new proviso added by the Finance Act, 2025.   \n6Inserted by the Finance Act, 2015. \n7The “expression” “to 2020” substituted by “and onwards” through Finance Supplementary (Second \nAme","quote_sha256":"542193e861048f7f6d1247133efe4248c741c8d33925bec1580e2b41d6f1b60f","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5df254a69b18e952465c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104449,"character_end":104466,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104279,"character_end":104628,"quote":" sub-section (1), for the tax year 2011 \nonly.” \n4 Section (4AB) inserted by the Finance Act, 2024. \n5 Full stop substituted by semi-colon and a new proviso added by the Finance Act, 2025.   \n6Inserted by the Finance Act, 2015. \n7The “expression” “to 2020” substituted by “and onwards” through Finance Supplementary (Second \nAmendment) Act, 2019. \n ","quote_sha256":"b3d3f939853543d894190cae2be578d7ee45929ab7367ae3f9c4ea7e8f99f54c","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8407768748bdc4bb340b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104488,"character_end":104505,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":104318,"character_end":104628,"quote":" \nonly.” \n4 Section (4AB) inserted by the Finance Act, 2024. \n5 Full stop substituted by semi-colon and a new proviso added by the Finance Act, 2025.   \n6Inserted by the Finance Act, 2015. \n7The “expression” “to 2020” substituted by “and onwards” through Finance Supplementary (Second \nAmendment) Act, 2019. \n ","quote_sha256":"c12b7ac22118fe5115d6ebebc3c894834a40d8de5ab0f1f4137d3cb4713bd6c1","reader_fragment":"p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-104000-105600-0d9acb4f4fcb6a40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-234c6c809b8b10400027","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106900,"character_end":106917,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106730,"character_end":106996,"quote":"ght forward business losses) under section 9 of the Ordinance, \nexcluding amounts specified in clause (i); \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2019.   \n3 Inserted by the Finance Act, 2022. ","quote_sha256":"6ecc201211c636d9abff9cde5bde192a34409fede6eb7815dff42b168f2d26bb","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35299f5656699c872379","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106937,"character_end":106954,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106767,"character_end":106996,"quote":"ction 9 of the Ordinance, \nexcluding amounts specified in clause (i); \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2019.   \n3 Inserted by the Finance Act, 2022. ","quote_sha256":"c9e57f1135d9aea72b67fabebf259bd97169a9ce3306e839ca79952fee894de3","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba385d2e08cb5840b3e1","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106961,"character_end":106994,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":106791,"character_end":106996,"quote":", \nexcluding amounts specified in clause (i); \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2019.   \n3 Inserted by the Finance Act, 2022. ","quote_sha256":"67db99de795c773059288c0ac902384b31a4d7dd4057571d29cbccced29dd2e5","reader_fragment":"p-r-2b2ba404-105600-107200-4e9bb79571e5916a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-105600-107200-4e9bb79571e5916a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81d55a93feba1e3bed80","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109088,"character_end":109105,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108918,"character_end":109260,"quote":"hall not apply to a dividend that is exempt from tax under \nthis Ordinance. \n \n                                            \n1  The words “and Seventh” substituted by the Finance Act, 2023. \n2  The sub-section (5A) inserted by the Finance Act, 2023. \n3The word “resident” omitted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2009. ","quote_sha256":"004014fd376cb2b371e7ec4ba26bc21e1704f4389dcc5fece00e898a3a392b2e","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59b7c989d04af70beb58","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109148,"character_end":109165,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":108978,"character_end":109260,"quote":"this Ordinance. \n \n                                            \n1  The words “and Seventh” substituted by the Finance Act, 2023. \n2  The sub-section (5A) inserted by the Finance Act, 2023. \n3The word “resident” omitted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2009. ","quote_sha256":"36803ebcf7f16d3af318d3854cc387af74a537d8f489643461fbe097884d1b54","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d0d1d1fffdb23223909","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109204,"character_end":109221,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109034,"character_end":109260,"quote":"       \n1  The words “and Seventh” substituted by the Finance Act, 2023. \n2  The sub-section (5A) inserted by the Finance Act, 2023. \n3The word “resident” omitted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2009. ","quote_sha256":"9376af378d0e458c299663933939215086043b2556d1284459341494ea2e3739","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b75eb17921916370d321","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109241,"character_end":109258,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":109071,"character_end":109260,"quote":"bstituted by the Finance Act, 2023. \n2  The sub-section (5A) inserted by the Finance Act, 2023. \n3The word “resident” omitted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2009. ","quote_sha256":"ecf30b7b0293ea4a028c146583a5c5f661268b504457c2decc2fe39dafa4a282","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-beeda3fc90519fba5641","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":110414,"character_end":110431,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-110400-112000-a944161e7736f1e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-110400-112000-a944161e7736f1e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":110244,"character_end":110661,"quote":"nce, \na tax shall be imposed, at the rate specified in Division IIIB of Part I of the First \n                                            \n1 section 5A substituted by the Finance Act, 2017. The substituted section read as follows:- \n“5A. Tax on undistributed reserves.—(1) Subject to this Ordinance, a tax shall be imposed at the \nrate of ten percent, on every public company other than a scheduled bank or a modaraba,","quote_sha256":"3ade5ec0533b71392455fdb82982a5d58af1db991b6fd8cf9a635ad1f4d10c2a","reader_fragment":"p-r-2b2ba404-108800-110400-5b7615cee65350b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-108800-110400-5b7615cee65350b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dfa64810a64ad86399db","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":112110,"character_end":112127,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-112000-113600-a0e50985b78add5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-112000-113600-a0e50985b78add5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":111940,"character_end":112324,"quote":"n” “year 2017 and onwards” substituted by “years 2017 to 2019” through Finance \nSupplementary (Second Amendment) Act, 2019 \n5The word “seven and half” substituted by the Finance Act, 2018 \n4The word “forty” substituted by the Finance Act, 2018 \n \n5The word “or bonus shares” omitted by the Finance Act, 2018 \n6Inserted by the Presidential Order No. F.2(1)/2016-Pub dated 31.08.2016.  ","quote_sha256":"e2bf1dd221a6754d48048fcaf18189841dbf315bd814f4c9487bc5cc7f259b56","reader_fragment":"p-r-2b2ba404-110400-112000-a944161e7736f1e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-110400-112000-a944161e7736f1e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50f27bc997970a5b18c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":112166,"character_end":112183,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-112000-113600-a0e50985b78add5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-112000-113600-a0e50985b78add5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":111996,"character_end":112324,"quote":" 2019” through Finance \nSupplementary (Second Amendment) Act, 2019 \n5The word “seven and half” substituted by the Finance Act, 2018 \n4The word “forty” substituted by the Finance Act, 2018 \n \n5The word “or bonus shares” omitted by the Finance Act, 2018 \n6Inserted by the Presidential Order No. F.2(1)/2016-Pub dated 31.08.2016.  ","quote_sha256":"6e7a17c020f37be78e67a413f36cac072b06a64a7207c86bc61c1ab1a3b50657","reader_fragment":"p-r-2b2ba404-110400-112000-a944161e7736f1e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-110400-112000-a944161e7736f1e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e44805ff539231d27681","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":112230,"character_end":112247,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-112000-113600-a0e50985b78add5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-112000-113600-a0e50985b78add5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":112060,"character_end":112324,"quote":"19 \n5The word “seven and half” substituted by the Finance Act, 2018 \n4The word “forty” substituted by the Finance Act, 2018 \n \n5The word “or bonus shares” omitted by the Finance Act, 2018 \n6Inserted by the Presidential Order No. F.2(1)/2016-Pub dated 31.08.2016.  ","quote_sha256":"4654fb01842f620f9bf71fb40b8e5102cfb1825fb0fda3dd900e260805450857","reader_fragment":"p-r-2b2ba404-112000-113600-a0e50985b78add5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-112000-113600-a0e50985b78add5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-971b3c26b0e25d4e4d01","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114045,"character_end":114062,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":113875,"character_end":114292,"quote":"son; or \n \n(c) \nany royalty or fee for technical services that is exempt from tax \nunder this Ordinance. \n \n                                            \n1Inserted by the Finance Act, 2017 \n2Inserted by the Finance Act, 2018 \n3 The expression inserted by the Finance Act, 2022. \n4 The expression “amount of the royalty 4[,free for offshore digital services]  or fee for technical \nservices” substituted by the Finance ","quote_sha256":"4aa6bf7bbd7b703b857f013e5accb97569f050f3caef6735a2bad7643c6f5e3e","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3be73ab04c99f7a5ca40","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114081,"character_end":114098,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":113911,"character_end":114328,"quote":"or technical services that is exempt from tax \nunder this Ordinance. \n \n                                            \n1Inserted by the Finance Act, 2017 \n2Inserted by the Finance Act, 2018 \n3 The expression inserted by the Finance Act, 2022. \n4 The expression “amount of the royalty 4[,free for offshore digital services]  or fee for technical \nservices” substituted by the Finance Act, 2022. \n5 The expression “for te","quote_sha256":"c8b2bdc0770e2ae67f6d8593e5e25bfb995ebb0ff7fb147857c0f01de91566f7","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2aa9495b160bc79461be","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114133,"character_end":114150,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":113963,"character_end":114380,"quote":" this Ordinance. \n \n                                            \n1Inserted by the Finance Act, 2017 \n2Inserted by the Finance Act, 2018 \n3 The expression inserted by the Finance Act, 2022. \n4 The expression “amount of the royalty 4[,free for offshore digital services]  or fee for technical \nservices” substituted by the Finance Act, 2022. \n5 The expression “for technical services 5[or fee for offshore digital servi","quote_sha256":"fc7c3ebb795fb78d426fc449034ba39038f654c26dca6cee21ba9438af05cc69","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65204b0d4c8a3b77a1c3","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114284,"character_end":114301,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114114,"character_end":114420,"quote":"on inserted by the Finance Act, 2022. \n4 The expression “amount of the royalty 4[,free for offshore digital services]  or fee for technical \nservices” substituted by the Finance Act, 2022. \n5 The expression “for technical services 5[or fee for offshore digital services” omitted by the Finance \nAct, 2022. ","quote_sha256":"36ab95405927af56b8b0cdc5882ae1bd3d1f2aaaa3b1ef8cc5ccd08967257735","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f4ff9c13a0ce31a8e9a","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114400,"character_end":114418,"quote":"Finance \nAct, 2022","quote_sha256":"753ee7bfdc0807b66a01658721e383d1565180824adf780837d3171f03f87a63","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":114230,"character_end":114420,"quote":"]  or fee for technical \nservices” substituted by the Finance Act, 2022. \n5 The expression “for technical services 5[or fee for offshore digital services” omitted by the Finance \nAct, 2022. ","quote_sha256":"802e28e5d585c5bfa01b439ef7d2089fb990fedba65e4aa5a6a2f1b77fd2d86a","reader_fragment":"p-r-2b2ba404-113600-115200-e83e488ed1d601a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-113600-115200-e83e488ed1d601a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9e2c600b8b5de4161c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116487,"character_end":116504,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116317,"character_end":116680,"quote":"ection (1). \n \n \n(3) \nThis section shall not apply to any amounts exempt from tax under \nthis Ordinance. \n \n                                            \n1Inserted by the Finance Act, 2018 \n2 The expression “, fee for offshore digital services] or fee for technical services” substituted by the \nFinance Act, 2022. \n3 Section 6A inserted by the Finance Act, 2025. ","quote_sha256":"1a13c7091cae7444a8335cb850015081a5b969494b6d3453107f4aaf259ce03d","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b4cf046b6b351262921","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116612,"character_end":116629,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116442,"character_end":116680,"quote":"                           \n1Inserted by the Finance Act, 2018 \n2 The expression “, fee for offshore digital services] or fee for technical services” substituted by the \nFinance Act, 2022. \n3 Section 6A inserted by the Finance Act, 2025. ","quote_sha256":"3df56b5eb1a792bfc5efe350a9f815e56be985690734d54026122025b346dd53","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b265302ef27d2ccdb287","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116661,"character_end":116678,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":116491,"character_end":116680,"quote":"nce Act, 2018 \n2 The expression “, fee for offshore digital services] or fee for technical services” substituted by the \nFinance Act, 2022. \n3 Section 6A inserted by the Finance Act, 2025. ","quote_sha256":"cd3f8d00b5339024d79f7675be35357698421057d24ec2e0a70ea2f59c4acb3b","reader_fragment":"p-r-2b2ba404-115200-116800-596f407b2d94effa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-115200-116800-596f407b2d94effa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-696fa974e0e023791420","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118780,"character_end":118797,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118610,"character_end":119027,"quote":"ives a profit on debt from any person \nmentioned in clauses (a) to (d) of sub-section (1)of section 151. \n \n                                            \n1Inserted by the Finance Act, 2015 \n2The word “and” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 Full stop at the end substituted by semi-colon and  the word “and” thereafter new clause “(c)” shall \nbe added namely through Finance Act, 2020 dated 30t","quote_sha256":"f45913b35e1ce1387361fab029be30282d7fc844fce28720677fe53ece884180","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-102da56d5de6942fca3b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118831,"character_end":118848,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118661,"character_end":119078,"quote":" clauses (a) to (d) of sub-section (1)of section 151. \n \n                                            \n1Inserted by the Finance Act, 2015 \n2The word “and” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 Full stop at the end substituted by semi-colon and  the word “and” thereafter new clause “(c)” shall \nbe added namely through Finance Act, 2020 dated 30th June, 2020   \n4 The word 2020 substituted by 2030","quote_sha256":"b8b2d58cd0b4d10d69925c328eb1a1340d5f5e555e4284fba2836b891338728f","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc2d1c59968c65bced5f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":119000,"character_end":119017,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118830,"character_end":119163,"quote":" Finance Act, 2020 dated 30th June, 2020 \n3 Full stop at the end substituted by semi-colon and  the word “and” thereafter new clause “(c)” shall \nbe added namely through Finance Act, 2020 dated 30th June, 2020   \n4 The word 2020 substituted by 2030 through Finance Act 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2015 ","quote_sha256":"28a326b42f654f2de6fb6d8ce5e756b07975a43b741ac40e609aa9d659537201","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd8a02441b79d145db70","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":119087,"character_end":119103,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118917,"character_end":119163,"quote":"lon and  the word “and” thereafter new clause “(c)” shall \nbe added namely through Finance Act, 2020 dated 30th June, 2020   \n4 The word 2020 substituted by 2030 through Finance Act 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2015 ","quote_sha256":"8ade44e294c90f1761fd895e28b1abcbb38e7e4ccd335b54bf97c1afa95957ec","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7ac31f5fc8b08354c72","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":119145,"character_end":119162,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":118975,"character_end":119163,"quote":"\nbe added namely through Finance Act, 2020 dated 30th June, 2020   \n4 The word 2020 substituted by 2030 through Finance Act 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2015 ","quote_sha256":"bd53458fe4f75373131433be97612114b6262ad31287d30dd07e9df50ce92d3a","reader_fragment":"p-r-2b2ba404-118400-120000-6505b0fb54634872","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-118400-120000-6505b0fb54634872","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30291332f9046c3d70cb","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120704,"character_end":120726,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120534,"character_end":120956,"quote":" construction and \nsale of residential and commercial buildings initiated and approved.─ \n \n(a) \nduring tax year 2017 only; \n(b) \nfor which payment under rule 13S of the Income Tax Rules, 2002 has \nbeen made by the developer during tax year 2017; and \n                                            \n1Sub clause 3 of 7B substituted by Finance Act, 2019, substituted clause read as follow:                   \n“(3) This section","quote_sha256":"daada5c2944c81c1ec7b5f27021aa515fede8dab69e4c94f1557bc1e465e7d1a","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d10c3d1a3a19f227e4b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120866,"character_end":120883,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120696,"character_end":121113,"quote":" of the Income Tax Rules, 2002 has \nbeen made by the developer during tax year 2017; and \n                                            \n1Sub clause 3 of 7B substituted by Finance Act, 2019, substituted clause read as follow:                   \n“(3) This section shall not apply to a profit on debt that is exempt from tax under this Ordinance.” \n2 The words “thirty six” substituted by the Finance Act, 2021. \n3 Insert","quote_sha256":"38733ba3ceea8cab1237a99b4ae576534394cc3cafbed36d29d0fc3452aa8f65","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8b7e5f90daf6d532a57","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121085,"character_end":121102,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120915,"character_end":121332,"quote":"low:                   \n“(3) This section shall not apply to a profit on debt that is exempt from tax under this Ordinance.” \n2 The words “thirty six” substituted by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2016. \n4Section 4 substituted by the Finance Act, 2017. The substituted section read as follows: \n“This section shall apply to business or projects undertaken for construction and sale of resident","quote_sha256":"7a16e6c862dccdb23f07d8408c42d0769cc8b3fa30d482e2beb4cc9dd48a4c65","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6493b13422d087937c5b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121107,"character_end":121140,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":120937,"character_end":121370,"quote":" \n“(3) This section shall not apply to a profit on debt that is exempt from tax under this Ordinance.” \n2 The words “thirty six” substituted by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2016. \n4Section 4 substituted by the Finance Act, 2017. The substituted section read as follows: \n“This section shall apply to business or projects undertaken for construction and sale of residential, \ncommercial or other buildings in","quote_sha256":"0cba99aed68d06f847e05a7184410083923568b47973f7196c3b3712e48709f0","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ec2ea6fd317a92ce336","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121173,"character_end":121190,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121003,"character_end":121420,"quote":"empt from tax under this Ordinance.” \n2 The words “thirty six” substituted by the Finance Act, 2021. \n3 Inserted by the Finance Act, 2016. \n4Section 4 substituted by the Finance Act, 2017. The substituted section read as follows: \n“This section shall apply to business or projects undertaken for construction and sale of residential, \ncommercial or other buildings initiated and approved after the 1st July, 2016.”] \n","quote_sha256":"c44155a94aa413a825fbccaf183c09c52f99a6348499d6efae80407e85c1f9d6","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6351eea6a9e35a5cc7c","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121636,"character_end":121658,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":121466,"character_end":121888,"quote":"_________ \n \n41 \n \n(c)     the Chief Commissioner has issued online schedule of advance tax \ninstallments to be paid by the developer in accordance with rule 13U \nof the Income Tax Rules, 2002.] \n \n1[7D. Tax on developers.—(1)  Subject to this Ordinance, a tax shall be imposed \non the profits and gains of a person deriving income from the business of \ndevelopment and sale of residential, commercial or other plots at th","quote_sha256":"583dd4df18e5d6ee29c20495971afb502e359a53de5a208e5db4073641b48d6e","reader_fragment":"p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-120000-121600-75d88c1f43aa8ffe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9cf8d266e4fe1627424f","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122728,"character_end":122750,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122558,"character_end":122980,"quote":"for development and \nsale of residential and commercial plots initiated and approved.─ \n \n(a) \nduring tax year 2017 only; \n \n(b) \nfor which payment under rule 13S of the Income Tax Rules, 2002 has \nbeen made by the developer during tax year 2017; and \n \n(c) \nthe Chief Commissioner has issued online schedule of advance tax \ninstallments to be paid by the developer in accordance with rule 13ZB \nof the Income Tax Rules, 2","quote_sha256":"063631443d65144bcd83c27dc7af8a03535c5de67cc46c50bca3d538d9783c85","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6bcf06ee4cdcdab08244","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122961,"character_end":122983,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":122791,"character_end":123213,"quote":"ax year 2017; and \n \n(c) \nthe Chief Commissioner has issued online schedule of advance tax \ninstallments to be paid by the developer in accordance with rule 13ZB \nof the Income Tax Rules, 2002.”; \n \n3[7E. Tax on deemed income.- (1) For tax year 2022 and onwards, a tax shall \nbe imposed at the rates specified in Division VIIIC of Part-I of the First Schedule \non the income specified in this section. \n \n(2) \nA resident p","quote_sha256":"fc480e54a94380080e64388c19ff1c45d3a1e6414ed6e8aade0c307fd5980763","reader_fragment":"p-r-2b2ba404-121600-123200-86fab228d35e845d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-121600-123200-86fab228d35e845d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92b1a0f1ceac20ee81b7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123394,"character_end":123427,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123224,"character_end":123657,"quote":" be treated to have derived, as income \nchargeable to tax under this section, an amount equal to five percent of the fair \n                                            \n1 Inserted by the Finance Act, 2016. \n2Section 4 substituted by the Finance Act, 2017. The substituted section read as follows: \n“This section shall apply to projects undertaken for development and sale of residential, \ncommercial or other plots initiated and appro","quote_sha256":"f0866c486431ee1fac8de025f5d4f060279fde93d3ddb1fe905d7d24c963e20b","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df1fc37cb05fbc254562","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123460,"character_end":123477,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123290,"character_end":123707,"quote":"is section, an amount equal to five percent of the fair \n                                            \n1 Inserted by the Finance Act, 2016. \n2Section 4 substituted by the Finance Act, 2017. The substituted section read as follows: \n“This section shall apply to projects undertaken for development and sale of residential, \ncommercial or other plots initiated and approved after the 1st July, 2016.” \n3 Section 7E inser","quote_sha256":"c9eda7404679f0b4d8cb0575314b66ec3008b512bafc93c379f59770d5b0bd93","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69839f08e277599e68d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123718,"character_end":123735,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":123548,"character_end":123737,"quote":"o projects undertaken for development and sale of residential, \ncommercial or other plots initiated and approved after the 1st July, 2016.” \n3 Section 7E inserted by the Finance Act, 2022. ","quote_sha256":"663129a535881bf19d89fb5c2939d3ab4e261ec022ff93f097570d713d348182","reader_fragment":"p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-123200-124800-be6e8c7bfdd69ef2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f4a64e646f53c58369e","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127603,"character_end":127620,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127433,"character_end":127671,"quote":" \n(c)  \nactivities as mentioned in (a) and (b) above.  \n                                            \n1  The full stop substituted with colon and new proviso added by the Finance Act, 2023. \n2 Section 7F inserted by the Finance Act, 2024. ","quote_sha256":"89f83d2f8d593cd42d864c51d98a4738dbe703f2dd7b732b15a34dac4eeb58d5","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8dc319ee93d26b85abc3","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127652,"character_end":127669,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":127482,"character_end":127671,"quote":"ove.  \n                                            \n1  The full stop substituted with colon and new proviso added by the Finance Act, 2023. \n2 Section 7F inserted by the Finance Act, 2024. ","quote_sha256":"5b0d3f46d0fbe0a111bb873b2a20b941b2c4a51ba285eb35c08c9ba24d68eeff","reader_fragment":"p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-126400-128000-b9188e0cfa2773b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a2272fa48ba591dfc67f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129920,"character_end":129937,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129750,"character_end":130167,"quote":"e a final \ntax on the amount in respect of which the tax is imposed and— \n \n                                            \n1 The expression “5, 6 and 7” substituted by the Finance Act, 2021.  \n2 The expression “5, 5AA, 6, 7, 7A and 7B” substituted by the Finance Act, 2022. \n3 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. \n4 The expression  ”5, 4[ ] 4[ ] 4[“, 5AA”] 6, 7, 7A 4[and 7B]”” substituted","quote_sha256":"8bfaa063c3276450ce3a6cd03a892c109795272d24187adf25bfb66dcb33aadb","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9dab52e432b344c574fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130003,"character_end":130020,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129833,"character_end":130250,"quote":"                                     \n1 The expression “5, 6 and 7” substituted by the Finance Act, 2021.  \n2 The expression “5, 5AA, 6, 7, 7A and 7B” substituted by the Finance Act, 2022. \n3 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. \n4 The expression  ”5, 4[ ] 4[ ] 4[“, 5AA”] 6, 7, 7A 4[and 7B]”” substituted by the Finance Act, 2022. \n5 The expression “5, 5AA, 6,” substituted by the Financ","quote_sha256":"b30c65ce3faa65632e4a931415d77560698b6441ddb240b4759398ff828e20ab","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5816ec6a1f0c683dd79e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130072,"character_end":130089,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":129902,"character_end":130263,"quote":"ubstituted by the Finance Act, 2021.  \n2 The expression “5, 5AA, 6, 7, 7A and 7B” substituted by the Finance Act, 2022. \n3 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. \n4 The expression  ”5, 4[ ] 4[ ] 4[“, 5AA”] 6, 7, 7A 4[and 7B]”” substituted by the Finance Act, 2022. \n5 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. ","quote_sha256":"70e167baa6c1e88c67d976c0502b91dc3ee17a62fff964fdc9875d7a354402e0","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-483836b5295b7afd4300","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130175,"character_end":130192,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130005,"character_end":130263,"quote":"nance Act, 2022. \n3 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. \n4 The expression  ”5, 4[ ] 4[ ] 4[“, 5AA”] 6, 7, 7A 4[and 7B]”” substituted by the Finance Act, 2022. \n5 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. ","quote_sha256":"70cc75e6851520445133b5d16b922f2e6416321199ea18e9f2359a93e1c8ab03","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e612b39654e29146924","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130244,"character_end":130261,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":130074,"character_end":130263,"quote":"nance Act, 2025. \n4 The expression  ”5, 4[ ] 4[ ] 4[“, 5AA”] 6, 7, 7A 4[and 7B]”” substituted by the Finance Act, 2022. \n5 The expression “5, 5AA, 6,” substituted by the Finance Act, 2025. ","quote_sha256":"9906e985433253515a1acd1471a5ff1e153c66f74c8a754682d256ee92082b61","reader_fragment":"p-r-2b2ba404-129600-131200-27d6c5c089bc4198","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-129600-131200-27d6c5c089bc4198","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9d340e71c6e9a930a86","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131385,"character_end":131402,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131215,"character_end":131632,"quote":"nder Division III of Part V of Chapter X 6[.] \n \n \n \n \n \n7[  ] \n                                            \n1The word “sections” substituted by the word “section”by the Finance Act, 2014. \n2 The expression “5, 2[5A,2[“, 5AA”] 6,” substituted by the Finance Act, 2025. \n3 The expression “7A and 7B” substituted by the Finance Act, 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014.","quote_sha256":"c063f2995049266b510083dc72546db5f5e5f202248aec69aa1b4ca0de24fea2","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2e7bb0fa341a7d61073","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131465,"character_end":131482,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131295,"character_end":131712,"quote":"                            \n1The word “sections” substituted by the word “section”by the Finance Act, 2014. \n2 The expression “5, 2[5A,2[“, 5AA”] 6,” substituted by the Finance Act, 2025. \n3 The expression “7A and 7B” substituted by the Finance Act, 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by th","quote_sha256":"a6cc336859f04d8b9c4e3b8204e8118188cedb8f0a7f7f3a3c8d99efa3c005b8","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc135418aae81d035432","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131533,"character_end":131550,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131363,"character_end":131780,"quote":" word “section”by the Finance Act, 2014. \n2 The expression “5, 2[5A,2[“, 5AA”] 6,” substituted by the Finance Act, 2025. \n3 The expression “7A and 7B” substituted by the Finance Act, 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by the Finance Act, 2013. \n7 Proviso omitted by the Finance Act, 2013. Th","quote_sha256":"e49dc8fffce88c355d7a53e58b7551caaed55b5868398bdb507db136975dbed0","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8ac3ade42a587c6d3ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131614,"character_end":131631,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131444,"character_end":131861,"quote":"” substituted by the Finance Act, 2025. \n3 The expression “7A and 7B” substituted by the Finance Act, 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by the Finance Act, 2013. \n7 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows:  \n  “Provided that the provision of this secti","quote_sha256":"70f030c6091d3bfe332f10d8ff3df9f10dfb28fc47cc4fd4403adf0092512954","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1cf32a18331f5595eb2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131667,"character_end":131684,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131497,"character_end":131914,"quote":"sion “7A and 7B” substituted by the Finance Act, 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by the Finance Act, 2013. \n7 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows:  \n  “Provided that the provision of this section shall not apply to dividend received by a company.","quote_sha256":"61faf1ed7ac60771bf7803f819dfc947e45d99c2f696bbc248492dbbea2f1b8d","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90e7d2d7fafc8c3f0573","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131714,"character_end":131731,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131544,"character_end":131916,"quote":", 2022. \n4The word “sections” substituted by the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by the Finance Act, 2013. \n7 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows:  \n  “Provided that the provision of this section shall not apply to dividend received by a company.” ","quote_sha256":"2c51fc9530a8c9f76b671c509942d2247a37267aa0df99332e773706d59ec624","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-328c5501b4929e7a928b","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131759,"character_end":131776,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":131589,"character_end":131916,"quote":"the word “section”by the Finance Act, 2014. \n5 The expression inserted by the Finance Act, 2025. \n6 Colon substituted by the Finance Act, 2013. \n7 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows:  \n  “Provided that the provision of this section shall not apply to dividend received by a company.” ","quote_sha256":"9ef7e298d80ab2e8d3696d75ef871469392725b7467f4fdace8069b866c0b7c0","reader_fragment":"p-r-2b2ba404-131200-132800-f198349afc296c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-131200-132800-f198349afc296c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5c75c9755c27a27ffad","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133009,"character_end":133026,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132839,"character_end":133256,"quote":";] \n \n6[(c)  \nIncome from Business;] \n \n7[(d)  \nCapital Gains; and] \n \n8[(e)  \nIncome from Other Sources.] \n                                            \n1Inserted by the Finance Act, 2012. \n2The words “person’s income under each of the heads of income for the year” substituted by the \nFinance Act, 2012. \n3Inserted by the Finance Act, 2012. \n4Inserted by the Finance Act, 2012. \n5 Clause (b) substituted by the Finan","quote_sha256":"107aaf09bc8c45b546069df005616b5187bc1baf7d64e67ce631d4157950b0ea","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f189d76f484ef489223c","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133125,"character_end":133142,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132955,"character_end":133372,"quote":"                                    \n1Inserted by the Finance Act, 2012. \n2The words “person’s income under each of the heads of income for the year” substituted by the \nFinance Act, 2012. \n3Inserted by the Finance Act, 2012. \n4Inserted by the Finance Act, 2012. \n5 Clause (b) substituted by the Finance Act, 2002. The substituted clause (b) read as follows: \n “(b) \nincome from property;” \n6 Clause (c) substituted b","quote_sha256":"449e6267d4590b918d2984cf89d66e14f1d59f7055e22c76c20015b26ecc9d55","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73b2256bc0a2a25f8be3","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133162,"character_end":133179,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":132992,"character_end":133409,"quote":"1Inserted by the Finance Act, 2012. \n2The words “person’s income under each of the heads of income for the year” substituted by the \nFinance Act, 2012. \n3Inserted by the Finance Act, 2012. \n4Inserted by the Finance Act, 2012. \n5 Clause (b) substituted by the Finance Act, 2002. The substituted clause (b) read as follows: \n “(b) \nincome from property;” \n6 Clause (c) substituted by the Finance Act, 2002. The substitu","quote_sha256":"65432326f861cb2922cb87a73593b3792fcf4a9d59d23e79e2d86720e454fb92","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ef9e8e5a69ee835c29c","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133199,"character_end":133216,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133029,"character_end":133446,"quote":"2The words “person’s income under each of the heads of income for the year” substituted by the \nFinance Act, 2012. \n3Inserted by the Finance Act, 2012. \n4Inserted by the Finance Act, 2012. \n5 Clause (b) substituted by the Finance Act, 2002. The substituted clause (b) read as follows: \n “(b) \nincome from property;” \n6 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n  “(","quote_sha256":"c55a4984779cad7dd82b3ab6a0d3d9d3d130e015810423cf31cb8e9c9cf08d43","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27af86280b4d3361812e","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133251,"character_end":133268,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133081,"character_end":133498,"quote":"of income for the year” substituted by the \nFinance Act, 2012. \n3Inserted by the Finance Act, 2012. \n4Inserted by the Finance Act, 2012. \n5 Clause (b) substituted by the Finance Act, 2002. The substituted clause (b) read as follows: \n “(b) \nincome from property;” \n6 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n  “(c) \nincome from business;”  \n7 Clause (d) substitute","quote_sha256":"b17724c6d3f615dfff51c2138d776ca2695da8b5fdc1ecf02fec8d28e6c55430","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db7c66e8762d6f1cddb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133378,"character_end":133395,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133208,"character_end":133625,"quote":"ct, 2012. \n5 Clause (b) substituted by the Finance Act, 2002. The substituted clause (b) read as follows: \n “(b) \nincome from property;” \n6 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n  “(c) \nincome from business;”  \n7 Clause (d) substituted by the Finance Act, 2002. The substituted clause (d) read as follows: \n  “(d) \ncapital gains; and” \n8 Clause (e) substituted ","quote_sha256":"2b99d7755a9633cc28528e530aa183d2da17af5a29a76dbd8efef337ddee476f","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-875cca0ceddd20b415bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133507,"character_end":133524,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133337,"character_end":133734,"quote":"perty;” \n6 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n  “(c) \nincome from business;”  \n7 Clause (d) substituted by the Finance Act, 2002. The substituted clause (d) read as follows: \n  “(d) \ncapital gains; and” \n8 Clause (e) substituted by the Finance Act, 2002. The substituted clause (e) read as follows: \n  “(e) \nincome from other sources.” \n ","quote_sha256":"82bbb8f78bcb95c6d11c638239ca399a9b461a0c9fa98644e5bf9322588b906a","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9366af4c7d134ffa815","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133632,"character_end":133649,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":133462,"character_end":133734,"quote":"business;”  \n7 Clause (d) substituted by the Finance Act, 2002. The substituted clause (d) read as follows: \n  “(d) \ncapital gains; and” \n8 Clause (e) substituted by the Finance Act, 2002. The substituted clause (e) read as follows: \n  “(e) \nincome from other sources.” \n ","quote_sha256":"f64cb454df879860d72f2bd5aa06bd1a7f87fd4738068c8296c3d3249fbb4355","reader_fragment":"p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-132800-134400-3aa2beec2e7dad0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5092a42f6068f7f9b469","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":136715,"character_end":136732,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":136545,"character_end":136962,"quote":"red on behalf of the employer in the performance of the \nemployee’s duties of employment;  \n \n                                            \n1Semi-colon substituted by the Finance Act, 2015. \n2 Omitted by the Finance Act, 2015. The omitted proviso read as follows:-   \nProvided that any bonus paid or payable to corporate employees receiving salary income of \none million rupees or more (excluding bonus) in tax year 20","quote_sha256":"a01508877ace3213d102d0c9536066531818031d1a2d6125d15db8c9acb24b51","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5d5c3d1aae75760271f","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":136737,"character_end":136769,"quote":"Omitted by the Finance Act, 2015","quote_sha256":"4730b8cad9657717e9d90c340a3bb6d3e20881368cdf6eed7ee07f5f000b2a5f","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":136567,"character_end":136999,"quote":"mployer in the performance of the \nemployee’s duties of employment;  \n \n                                            \n1Semi-colon substituted by the Finance Act, 2015. \n2 Omitted by the Finance Act, 2015. The omitted proviso read as follows:-   \nProvided that any bonus paid or payable to corporate employees receiving salary income of \none million rupees or more (excluding bonus) in tax year 2010, shall be chargeable to tax at the","quote_sha256":"854e5b36ba1c6ec3252f8b297e4902c057325bd6e0d26b42b1315e500d08281a","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41b35bf25723f29dcc68","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":137107,"character_end":137124,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":136937,"character_end":137126,"quote":"ing bonus) in tax year 2010, shall be chargeable to tax at the rate \nprovided in paragraph (2) of Division I of Part I of the First Schedule; \n3 Explanation added by the Finance Act, 2021. ","quote_sha256":"9754fe3e022000a155b5247e1842ab6b165d9bd530a87062b82310beb30f46f1","reader_fragment":"p-r-2b2ba404-136000-137600-1539a822acff9450","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-136000-137600-1539a822acff9450","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7abdd9a42884932ea65","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":139381,"character_end":139398,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-139200-140800-4969b418f2c897e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-139200-140800-4969b418f2c897e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":139211,"character_end":139400,"quote":" incurred by an \nemployee in deriving amounts chargeable to tax under the head “Salary”. \n                                            \n1 Sub-section (2A) inserted by the Finance Act, 2025. ","quote_sha256":"17140bd1c54596c26e66691b7832c8a1045106d17b6b4ffa2c8b7df0453980d6","reader_fragment":"p-r-2b2ba404-139200-140800-4969b418f2c897e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-139200-140800-4969b418f2c897e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9c9cd005968bfcf56b5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141610,"character_end":141643,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":141440,"character_end":141644,"quote":"e purposes of computing the income of \nan employee for a tax year chargeable to tax under the head “Salary”, the value of \n                                            \n1 Inserted by the Finance Act, 2002 ","quote_sha256":"1d17183f58fb2b14b0ec51276ff3d22d2b3553b4ac2032d5f39cee209a8742cc","reader_fragment":"p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-140800-142400-5dd88ae660b4ff08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb050ca106a4f92cf722","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":143166,"character_end":143189,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":142996,"character_end":143419,"quote":"t value of the utilities provided, as reduced \nby any payment made by the employee for the utilities. \n \n                                            \n1Substituted by the Finance Ordinance, 2002. The substituted sub-section (3) read as follows:- \n \n“ (3) Subject to sub-section (4), where, in a tax year, a motor vehicle is provided by an employer to \nan employee wholly or partly for the private use of the employee, the am","quote_sha256":"9b694df7f614f141e651c8c08045b0fb77c4f132652bb237d450750ea422d990","reader_fragment":"p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0eeaccaf7c7a5dc6978","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":144085,"character_end":144102,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-144000-145600-67c7b689851e1f3a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-144000-145600-67c7b689851e1f3a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":143915,"character_end":144332,"quote":"use, seven and a half per cent; and \nC \nis any payment made by the employee for the use of the motor vehicle or for its running costs.” \n2 Sub-section (4) omitted by the Finance Act, 2002. The omitted sub-section (4) read as follows: \n“(4)  \nWhere a motor vehicle referred to in sub-section (3) is available to more than one \nemployee for a tax year, the amount chargeable to tax under the head “Salary” for each such","quote_sha256":"1c1022c9be95c64dc7b6d1a1ffa97a303246e23d1d9f7a71b59ba520d12c4dfb","reader_fragment":"p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-142400-144000-b0649c6b3106c3a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-08a8f0e96b7dcae879af","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":144530,"character_end":144547,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-144000-145600-67c7b689851e1f3a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-144000-145600-67c7b689851e1f3a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":144360,"character_end":144617,"quote":"ll be the amount determined under sub-section (3) divided by the number \nof employees permitted to use the vehicle.” \n3 The words “domestic assistant” substituted by the Finance Act, 2002 \n4 The words  “by the employee” substituted by the Finance Act, 2002 ","quote_sha256":"d50660a0796709c10c9ffb3087175b8f5da4ea9cf77ef506e1e89d3c9004d3f5","reader_fragment":"p-r-2b2ba404-144000-145600-67c7b689851e1f3a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-144000-145600-67c7b689851e1f3a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-420e9adfaebe8f614a9e","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":144599,"character_end":144616,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-144000-145600-67c7b689851e1f3a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-144000-145600-67c7b689851e1f3a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":144429,"character_end":144617,"quote":"er \nof employees permitted to use the vehicle.” \n3 The words “domestic assistant” substituted by the Finance Act, 2002 \n4 The words  “by the employee” substituted by the Finance Act, 2002 ","quote_sha256":"9ea43930f2f9ef96e9f0cb918540a928fb111d0c0dbc39694d60f2a56a6d847f","reader_fragment":"p-r-2b2ba404-144000-145600-67c7b689851e1f3a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-144000-145600-67c7b689851e1f3a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc06da1c6e25399839a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146410,"character_end":146427,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146240,"character_end":146657,"quote":" employee under the head “Salary” for that year \nshall include the amount so waived. \n \n                                            \n1 Sub-section (7) substituted by the Finance Act, 2002. The substituted sub-section (7) read as \nfollows: \n“(7) \nWhere, in a tax year, a loan is made by an employer to an employee, the amount \nchargeable to tax to the employee under the head “Salary” for that year shall include the d","quote_sha256":"cbb23adec692aa223178a383a9b4816d694d61cf91821e88791ff0e9b157b174","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b834db5e58018bca68bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146925,"character_end":146942,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146755,"character_end":147172,"quote":"ofit which would \nhave been paid by the employee on the loan for the year if the loan had been made at the benchmark \nrate for that year.” \n2Full stop substituted by the Finance Act, 2010. \n3Added by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the ","quote_sha256":"b2a1c528f1f294b7eba67ebd287f45d877c790a9f77f6edf2b6d4838d9784990","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c2046572f155b0c5ffc","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146959,"character_end":146976,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146789,"character_end":147206,"quote":"y the employee on the loan for the year if the loan had been made at the benchmark \nrate for that year.” \n2Full stop substituted by the Finance Act, 2010. \n3Added by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the”","quote_sha256":"a87016b1546608ae80bb2acb003d75da71afc47ec888bbdbbbde203103853259","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19ac18df8435013e1b6d","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147009,"character_end":147026,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146839,"character_end":147240,"quote":"n had been made at the benchmark \nrate for that year.” \n2Full stop substituted by the Finance Act, 2010. \n3Added by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the” omitted by the Finance Act, 2014 ","quote_sha256":"4de171fa6dbda5312b8af4c4d06cebfb9419bbad028cff732a52a792331c2e91","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-746f5eda0f8ef5dbdf31","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147043,"character_end":147060,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146873,"character_end":147240,"quote":"rate for that year.” \n2Full stop substituted by the Finance Act, 2010. \n3Added by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the” omitted by the Finance Act, 2014 ","quote_sha256":"718f1292c26383fa288c0b4bbebe3bc3a3cde7f37d244bbc47cae6a629d45b72","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c163f29a81256bf542d","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147112,"character_end":147129,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":146942,"character_end":147240,"quote":". \n3Added by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the” omitted by the Finance Act, 2014 ","quote_sha256":"73a231ea06536c8458cd5d1732a20fa84f300586b5db126db1c65738cb73c808","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d27b44673a56b29b7e22","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147172,"character_end":147189,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147002,"character_end":147240,"quote":"by the Finance Act, 2012. \n5Added by the Finance Act, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the” omitted by the Finance Act, 2014 ","quote_sha256":"8beac9d98d87aceeebe326968dedee980244e067ba7caca25aae327201c626c6","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1301aeead6598c22b116","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147222,"character_end":147239,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-147200-148800-be792e30fdbdad15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-147200-148800-be792e30fdbdad15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":147052,"character_end":147240,"quote":"ct, 2012. \n6The word “five hundred thousand” substituted by Finance Act, 2017 \n7 The word “property” substituted by the Finance Act, 2002 \n8The word “the” omitted by the Finance Act, 2014 ","quote_sha256":"033d7fe5d42b4bc953b5a0bc9222acd789e272f4c46210ffadb7447212b0a763","reader_fragment":"p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-145600-147200-2a3f7539eaa1c4c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ff6017d64fe16a7d2af","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":148840,"character_end":148857,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":148670,"character_end":149087,"quote":"e for the perquisite. \n \n4[(14) In this section,— \n \n(a)  \n“benchmark rate” means —- \n \n                                            \n1 The word “owed” substituted by the Finance Act, 2002 \n2 Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12) read as \nfollows: \n“(12) \nWhere, in a tax year, accommodation or housing is provided by an employer to an \nemployee, the amount chargeable","quote_sha256":"9ed150a47cc05c0b6a82dc5ff7d52b5203b1829b2da7dcc5a07d21dab0207682","reader_fragment":"p-r-2b2ba404-147200-148800-be792e30fdbdad15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-147200-148800-be792e30fdbdad15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54ca00bb099bd228d252","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":148897,"character_end":148914,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":148727,"character_end":149144,"quote":" \n“benchmark rate” means —- \n \n                                            \n1 The word “owed” substituted by the Finance Act, 2002 \n2 Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12) read as \nfollows: \n“(12) \nWhere, in a tax year, accommodation or housing is provided by an employer to an \nemployee, the amount chargeable to tax to the employee under the head “Salary” for that ","quote_sha256":"b0928a70be7e1b3009683bce8c61919e95b8889e56c72d11f97c0671b371e9e5","reader_fragment":"p-r-2b2ba404-147200-148800-be792e30fdbdad15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-147200-148800-be792e30fdbdad15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9efef2ee4d37a3993f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":149492,"character_end":149509,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":149322,"character_end":149739,"quote":"se, the rent paid by the employer for the accommodation or \nhousing, as reduced by any payment made by the employee for the \naccommodation or housing.” \n3Inserted by the Finance Act, 2002 \n4 Sub-section (14) substituted  by the Finance Act, 2002. The substituted sub-section (14) read as \nfollows: \n“(14) \nIn this section, - \n“benchmark rate” means the State Bank of Pakistan discount rate at the \ncommencement of the","quote_sha256":"7682e0c34911d5e1bb7930933029a62b8a4919338b8d4b29e280dca6f86b4e26","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f61e22b29fe08fbc3bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":149550,"character_end":149567,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":149380,"character_end":149797,"quote":" \nhousing, as reduced by any payment made by the employee for the \naccommodation or housing.” \n3Inserted by the Finance Act, 2002 \n4 Sub-section (14) substituted  by the Finance Act, 2002. The substituted sub-section (14) read as \nfollows: \n“(14) \nIn this section, - \n“benchmark rate” means the State Bank of Pakistan discount rate at the \ncommencement of the tax year;  \n“services” includes the making available of a","quote_sha256":"72c5ef5bb8e748a3905b026d87689c6447ab659e3b1a0f82c19828ab93bb9a65","reader_fragment":"p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-148800-150400-8daab77fd3f7ba71","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3d54e083c3b6e7755beb","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":152132,"character_end":152149,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-152000-153600-6916854e10b8b88d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-152000-153600-6916854e10b8b88d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":151962,"character_end":152150,"quote":"the \nshares. \n \n                                            \n1The words “such rate, if any, as the Federal. Government may, by notification, specify” substituted \nby the Finance Act, 2012 ","quote_sha256":"0f5f89f9f3788d25c87ecc2ef0cfa1a4a2cc683f2dbd966184ea72240087852a","reader_fragment":"p-r-2b2ba404-150400-152000-4e8a371b4b9e5f7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-150400-152000-4e8a371b4b9e5f7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-099587f5d5170b9f703a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155265,"character_end":155282,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155095,"character_end":155512,"quote":" lessee chargeable to tax under the head “Salary”. \n \n \n3[  ]  \n \n \n4[  ]   \n \n5[  ] \n                                            \n1 Substituted for the word “in” by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Sub-section (6) omitted by the Finance Act, 2013. The omitted sub-section (6) read as follows: \n“(6)  \nIncome under this section shall be liable to tax at the rate specified in Division V","quote_sha256":"fad88cf3a691b6ec456176af104ed3ec4d1a854a95328eb97925a619a4d87b0b","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd93ba86ca0f0da01d6b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155287,"character_end":155320,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155117,"character_end":155550,"quote":"tax under the head “Salary”. \n \n \n3[  ]  \n \n \n4[  ]   \n \n5[  ] \n                                            \n1 Substituted for the word “in” by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Sub-section (6) omitted by the Finance Act, 2013. The omitted sub-section (6) read as follows: \n“(6)  \nIncome under this section shall be liable to tax at the rate specified in Division VI of Part \nI of the First Schedule.” \n","quote_sha256":"48d10eddd174931a6806d9f47e6662cbfadcc316b3a476d33d40d6dfa4dc3b0c","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfed5a42da362cb9424c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155356,"character_end":155373,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155186,"character_end":155603,"quote":"                                       \n1 Substituted for the word “in” by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3 Sub-section (6) omitted by the Finance Act, 2013. The omitted sub-section (6) read as follows: \n“(6)  \nIncome under this section shall be liable to tax at the rate specified in Division VI of Part \nI of the First Schedule.” \n4Sub-section (7) omitted by the Finance Act, 2013. Th","quote_sha256":"153751d80577dabb4ef92b714981361b6f8295c2ba2b8e4618e8c103e26f3233","reader_fragment":"p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-153600-155200-f1412fd2c7e0d2bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a93a3be6867720130e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155582,"character_end":155599,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155412,"character_end":155829,"quote":"ollows: \n“(6)  \nIncome under this section shall be liable to tax at the rate specified in Division VI of Part \nI of the First Schedule.” \n4Sub-section (7) omitted by the Finance Act, 2013. The omitted sub-section (6) read as follows: \n“(7)  \nthe provisions of sub-section (1), shall not apply in respect of a taxpayer who—  \n \n   (i)  \nis an individual or association of persons;  \n \n  (ii)  \nderives income chargeabl","quote_sha256":"9bd1617792d41abbebf8e292e26dd2ea46befdc81d7d0e5c050bf16cfc53035a","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4f3c9a455459383d03f","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155998,"character_end":156015,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":155828,"character_end":156017,"quote":"le to tax under this section not exceeding  Rs. 150,000 in a \ntax year; and \n (iii)  \ndoes not derive taxable income under any other head.” \n5 Clause (6) inserted by the Finance Act, 2016. ","quote_sha256":"2c28328ebf3b4a6fda1b5d094cb181b62fde6e139fef513d1ba76bc3b726f27a","reader_fragment":"p-r-2b2ba404-155200-156800-00e7f497bb1291b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-155200-156800-00e7f497bb1291b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d682bbb13d55d446bb1e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157389,"character_end":157406,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157219,"character_end":157636,"quote":"uding by way of mortgage, to acquire, construct, \nrenovate, extend or reconstruct the property; \n                                            \n1 Clause (6) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(6) \nIncome under this section derived by an individual or an association of persons shall be liable \nto tax at the rate specified in Division VIA of Part I of the First Schedule.”   \n2 ","quote_sha256":"587ac52dcd19876e4f46a089d9eae753cfce5c3e496e2496de8f80a3ad8f7868","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-638ca7f5010f63bf43d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157663,"character_end":157680,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157493,"character_end":157910,"quote":"n individual or an association of persons shall be liable \nto tax at the rate specified in Division VIA of Part I of the First Schedule.”   \n2 Clause (7) inserted by the Finance Act, 2016. \n3 Clause (7) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(7) \nThe provisions of sub-section (1), shall not apply in respect of an individual  or association of \npersons who derive income chargeable t","quote_sha256":"ed51b7849aa47f2041a71e43dc47cdec251a2da802ae7e7792a985153693d453","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-daea3b1e1533c2434feb","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157711,"character_end":157728,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157541,"character_end":157958,"quote":"be liable \nto tax at the rate specified in Division VIA of Part I of the First Schedule.”   \n2 Clause (7) inserted by the Finance Act, 2016. \n3 Clause (7) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(7) \nThe provisions of sub-section (1), shall not apply in respect of an individual  or association of \npersons who derive income chargeable to tax under this section not exceeding two hundr","quote_sha256":"29cb9b40da365f2cc0d1b42f51d9b91fc7fa8ae15d99619ffcc7a60bdd6988bc","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-edd8528b0124d3950410","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158068,"character_end":158085,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157898,"character_end":158315,"quote":"chargeable to tax under this section not exceeding two hundred \nthousand rupees in a tax year and does not derive taxable income under any other head.” \n4Inserted by the Finance Act, 2013. \n5 The word “person” substituted by the Finance Act, 2016. \n6 The word “company” substituted by the Finance Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance A","quote_sha256":"e966f3322b9e936cea9711d40d317d3b65d87042f42604ee674e7b28abaa9484","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b091f8a4ef9c8d718c20","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158127,"character_end":158144,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":157957,"character_end":158374,"quote":"red \nthousand rupees in a tax year and does not derive taxable income under any other head.” \n4Inserted by the Finance Act, 2013. \n5 The word “person” substituted by the Finance Act, 2016. \n6 The word “company” substituted by the Finance Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance A","quote_sha256":"41e061a65945bb0a54a23b4c10a639cc10b0944185be77c3375fc62f71dd3a4d","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ef95bc586c22383b22e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158187,"character_end":158204,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158017,"character_end":158434,"quote":"le income under any other head.” \n4Inserted by the Finance Act, 2013. \n5 The word “person” substituted by the Finance Act, 2016. \n6 The word “company” substituted by the Finance Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance ","quote_sha256":"9c1d4b177d6fa281a90d708e8295d0f542a73a7cf8d001da45312928feb37ca9","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c60ce4b6f8b5dbf0114","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158246,"character_end":158263,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158076,"character_end":158493,"quote":"Act, 2013. \n5 The word “person” substituted by the Finance Act, 2016. \n6 The word “company” substituted by the Finance Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance","quote_sha256":"c8283a54c6eae43298d91f292c313a8814ce01dd3b563170f3e4d5681866112e","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fea8fe50837f8457de0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158306,"character_end":158323,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158136,"character_end":158553,"quote":"ct, 2016. \n6 The word “company” substituted by the Finance Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Financ","quote_sha256":"fd216b6185c7f41fb37f00b636ec749f289fe72df56f6c4543510e81fe5a74da","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be6ed105bdeb7a59d5cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158365,"character_end":158382,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158195,"character_end":158612,"quote":"Act, 2021.  \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Fina","quote_sha256":"4e559df67a71f1bfd851f026bc68236292c7f4227dbe623a55782ae0173ca826","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1919d07fd0437e5c51fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158426,"character_end":158443,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158256,"character_end":158673,"quote":"t, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Fina","quote_sha256":"aa13b326302018bf8ba1d6eddde6319b0a227ca52cf24e6ef778fc26e1617030","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83651c406ffc9fb1c77d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158486,"character_end":158503,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158316,"character_end":158689,"quote":"t, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"d28e293579d1b9a30b400d6c191ab9e03f2ab3dc10fb452817ecc9cf8398843b","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04d4b4d109923850fa31","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158547,"character_end":158564,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158377,"character_end":158689,"quote":" 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"5f9d7ddd72f96a951c24926dcaedc241e0b8b1e31de5789de7a1d0a031967852","reader_fragment":"p-r-2b2ba404-156800-158400-5c022f64a778c24d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-156800-158400-5c022f64a778c24d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a840f1fc3139c9ad406","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158608,"character_end":158625,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158438,"character_end":158689,"quote":" 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"71e5b7511537de7cc7ed54cee000af6c19bc9e0c96074079d401bdf1fb3e3f73","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2f25678d9c9df454e26","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158669,"character_end":158686,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":158499,"character_end":158689,"quote":"2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13 The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"e7cf3bc9c27147a30ca4af1b4d4be51eebc43f44f1cece069f5298ef9f114cf9","reader_fragment":"p-r-2b2ba404-158400-160000-f6662bbf2f332714","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-158400-160000-f6662bbf2f332714","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1929ce397dcfcac56e0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160593,"character_end":160610,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160423,"character_end":160840,"quote":"faulting tenant is not in \noccupation of any other property of the 13[  ] 14[person]; \n                                            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5Clause (h) substituted by the Finance Act, 201","quote_sha256":"1e51f69f26a10b55103e3df757eb4161aa8975259411b4ffd81f164b8ec7da9c","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f666685fab0518dab407","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160653,"character_end":160670,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160483,"character_end":160900,"quote":"of the 13[  ] 14[person]; \n                                            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5Clause (h) substituted by the Finance Act, 2015. The substituted (h) read as follows:- \n“(h)  any expendit","quote_sha256":"a118deed7ea8baf4d87f8d9184c9c02f6e776aa3910312ddcaaf54e983674491","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f427566a4a93b948dc6","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160712,"character_end":160729,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160542,"character_end":160959,"quote":"            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5Clause (h) substituted by the Finance Act, 2015. The substituted (h) read as follows:- \n“(h)  any expenditure (not exceeding six per cent of the rent chargeable to t","quote_sha256":"80db904da60f43a4b1fb042067bcd4d82fbf9308449f073292c77268df78b2ad","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2af70b5c8fd5596cb71e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160772,"character_end":160789,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160602,"character_end":161019,"quote":"ct, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5Clause (h) substituted by the Finance Act, 2015. The substituted (h) read as follows:- \n“(h)  any expenditure (not exceeding six per cent of the rent chargeable to tax in respect of the \nproperty for the year computed before ","quote_sha256":"35e199e32707c8473b3d4743fdd224e6fae96a0f97bf5e7c05366cf702803ab5","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa27f6529977a6a9fc3b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160824,"character_end":160841,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":160654,"character_end":161071,"quote":"inance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5Clause (h) substituted by the Finance Act, 2015. The substituted (h) read as follows:- \n“(h)  any expenditure (not exceeding six per cent of the rent chargeable to tax in respect of the \nproperty for the year computed before any deduction allowed under this section) paid or \np","quote_sha256":"57adc37d0056eee7145bf2a537fb76e5291eb574131c6ad749afc3b7336497ec","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b66e4e5e6544482942f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161224,"character_end":161241,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161054,"character_end":161471,"quote":"ction) paid or \npayable by the person in the year for the purpose of collecting the rent due in respect of \nthe property;” \n6The word “six” substituted by “four” through Finance Act, 2020 dated 30th June, 2020 \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substit","quote_sha256":"5777fa212d657e4f905c3f7023827cfc72fdb8231483c4785e7db679fc23f9f6","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90393f66161c08f58b79","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161303,"character_end":161320,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161133,"character_end":161550,"quote":" the rent due in respect of \nthe property;” \n6The word “six” substituted by “four” through Finance Act, 2020 dated 30th June, 2020 \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance","quote_sha256":"2f08bd1a3c7414bac1d676ed78b7ecf72ef2994b33a2051db4e953ba86666e93","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6e5f3e3a909fa696ea77","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161363,"character_end":161380,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161193,"character_end":161610,"quote":" substituted by “four” through Finance Act, 2020 dated 30th June, 2020 \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Financ","quote_sha256":"96aff5043e75013de09982c28fc312a216ae690b76b395aa08a118f421b0a92a","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22e761eadb93641c1ee1","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161422,"character_end":161439,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161252,"character_end":161669,"quote":" June, 2020 \n7The word “person” substituted by the Finance Act, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finan","quote_sha256":"1f0dd40c29a4a1e111be42ba82cd8dd3b974577842bcb94344e96322d225d6e9","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b82485f29ea1b8335e79","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161483,"character_end":161500,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161313,"character_end":161730,"quote":"t, 2016. \n8 The word “company” substituted by the Finance Act, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finan","quote_sha256":"5fd99819067b0fa50a2a8c17f5e18e13eeedd1d35d5961ba200f7f3414b34e87","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef46766ab057d31f0438","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161543,"character_end":161560,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161373,"character_end":161745,"quote":"t, 2021.  \n9The word “person” substituted by the Finance Act, 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"c5ddc92e21d2694d2690d378f616a205b3552d4034363501dc429093fcecf785","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-587ecc699767592355fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161604,"character_end":161621,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161434,"character_end":161745,"quote":" 2016. \n10 The word “company” substituted by the Finance Act, 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"7f78e774daa0f158dea2e19179b095553724dfea3956005c865ede069fc98b43","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fd9aee0ff73089d8590","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161664,"character_end":161681,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161494,"character_end":161745,"quote":", 2021.  \n11The word “person” substituted by the Finance Act, 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"e1eb1ead49a1e5036d3b1da306469b2c262957a0c0c83ab0e7d3ec29d2abf265","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-289052e1e292098dd2dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161725,"character_end":161742,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-161600-163200-a0f99aaf9eb2c956","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":161555,"character_end":161745,"quote":" 2016. \n12 The word “company” substituted by the Finance Act, 2021.  \n13The word “person” substituted by the Finance Act, 2016. \n14 The word “company” substituted by the Finance Act, 2021.  ","quote_sha256":"8e0fa8eac19f434b06881d22c8d734c7a9d2ec98a84f64b867588939b3726929","reader_fragment":"p-r-2b2ba404-160000-161600-759dcd9fa877edec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-160000-161600-759dcd9fa877edec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-632da4765429782c032d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163866,"character_end":163883,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163696,"character_end":164113,"quote":"n \nchargeable to tax under the head “Income from Business”.] \n \n \n5[  ] \n  \n \n 6[   ] \n                                            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 201","quote_sha256":"0745a8a96225846e515e74548f131f5ebc28faa50bb24fdb4dbd36138b3c2c69","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18f6ebd69cbaae298acd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163926,"character_end":163943,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163756,"character_end":164173,"quote":" \n \n \n5[  ] \n  \n \n 6[   ] \n                                            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 2019 \n6 Sub-section (7) omitted by the Finance Act, 2021. The o","quote_sha256":"001d2857e83ff50b734b26f8cb95dfb64b3ed412f9df5765db9a62485d421c99","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bbbb7f4b54ab9266ef1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163985,"character_end":164002,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163815,"character_end":164209,"quote":"            \n1The word “person” substituted by the Finance Act, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 2019 \n6 Sub-section (7) omitted by the Finance Act, 2021. The omitted sub-section read as follows: ","quote_sha256":"01fc4ff5464a043da356a2d7956fa398d20948e9a79868af703d5aa5c0758a43","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c03d169cc5c601694dbc","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":164045,"character_end":164062,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163875,"character_end":164209,"quote":"ct, 2016. \n2 The word “company” substituted by the Finance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 2019 \n6 Sub-section (7) omitted by the Finance Act, 2021. The omitted sub-section read as follows: ","quote_sha256":"30b8dcefe61a9cf6fdb5f016ae62ecd5275877c4484f1cb35dc9c1ff16e19ff9","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-021e2314a2ea185c0ac3","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":164097,"character_end":164114,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163927,"character_end":164209,"quote":"inance Act, 2021.  \n3The word “person” substituted by the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 2019 \n6 Sub-section (7) omitted by the Finance Act, 2021. The omitted sub-section read as follows: ","quote_sha256":"cceb2dccc0bbdfe777abf8444a4e01f51f26dac70117bf069273ad85b4a60287","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9287e1d8f7ed5f67a2b8","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":164149,"character_end":164166,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":163979,"character_end":164209,"quote":"y the Finance Act, 2016. \n4 The word “company” substituted by the Finance Act, 2021.  \n5 New sub-section (7) added by Finance Act, 2019 \n6 Sub-section (7) omitted by the Finance Act, 2021. The omitted sub-section read as follows: ","quote_sha256":"f8f7969323356d301f0856cfd4de03fed819dea1871243b8b019924c0e9c994f","reader_fragment":"p-r-2b2ba404-163200-164800-de16a1623a4e5773","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-163200-164800-de16a1623a4e5773","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62004470a22e36605b93","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165944,"character_end":165961,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":165774,"character_end":166191,"quote":"\nan individual or an association of persons,6[ ] who opts to pay tax at the rate specified in \nDivision I of Part I of the First Schedule.” \n1 Section 17 omitted  by the Finance Act, 2006. The omitted section 17 read as follows:  \n \n“17. \nDeductions in computing income chargeable under the head “Income from \nProperty”.- (1)  In computing the income of a person chargeable to tax under the head “Income from \nPropert","quote_sha256":"f3edbeb2f57780d8b8f4d805c2c30eb5de6d74f8192be85e69a1d4db888ab21e","reader_fragment":"p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-164800-166400-9a3fed32fbaccb3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61a6e41db6bfa496193b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171526,"character_end":171543,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-171200-172800-e58232203bfe7ea5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-171200-172800-e58232203bfe7ea5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171356,"character_end":171589,"quote":" deductions allowed in \ncomputing the income of a person chargeable to tax under the head “Income from Business”.” \n1 Semi colon substituted and Explanation added by the Finance Act, 2021. \n2 Words inserted by the Finance Act, 2025. ","quote_sha256":"1b9f7de2ea05307e9869da25aa1874ae232ca28bd63d7a6d9faed801cdd1adfe","reader_fragment":"p-r-2b2ba404-171200-172800-e58232203bfe7ea5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-171200-172800-e58232203bfe7ea5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-248c37291599b0f3b344","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171570,"character_end":171587,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-171200-172800-e58232203bfe7ea5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-171200-172800-e58232203bfe7ea5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":171400,"character_end":171589,"quote":" of a person chargeable to tax under the head “Income from Business”.” \n1 Semi colon substituted and Explanation added by the Finance Act, 2021. \n2 Words inserted by the Finance Act, 2025. ","quote_sha256":"6ebecee05408b2bf4d0e1507fe62b0819951813f24568125e5b420c7c871f422","reader_fragment":"p-r-2b2ba404-171200-172800-e58232203bfe7ea5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-171200-172800-e58232203bfe7ea5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf7894e20cce5c15b645","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173566,"character_end":173583,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173396,"character_end":173813,"quote":"ny, where such amount represents distribution by a mutual fund 9[or a \n                                            \n1The semi-colon and the word “and” substituted by the Finance Act, 2011. \n2Inserted by the Finance Act, 2011. \n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7","quote_sha256":"4f9ae409a367e1678ead196f75ed6473c289e6aa19b5acc362759b332c25ef10","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0a38427880e6b2071c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173603,"character_end":173620,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173433,"character_end":173850,"quote":"ribution by a mutual fund 9[or a \n                                            \n1The semi-colon and the word “and” substituted by the Finance Act, 2011. \n2Inserted by the Finance Act, 2011. \n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the","quote_sha256":"5f8525524b36bc6804b70636f4c4a51ad3673639cb20740e5253ea678cb62857","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb217c6658b86ecfc6fb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173625,"character_end":173658,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173455,"character_end":173888,"quote":"und 9[or a \n                                            \n1The semi-colon and the word “and” substituted by the Finance Act, 2011. \n2Inserted by the Finance Act, 2011. \n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 20","quote_sha256":"bbbb96cb1874bba43ab22f9576bfc39a992b3250e45cec5d4c9fba7ed6e21af6","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c29c7d54e94d31200e2","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173662,"character_end":173692,"quote":"Added by the Finance Act, 2018","quote_sha256":"cae011a7acfea4ea4b68bb3683a7b64c5a4b59e74917a0333d67e1c64b002e98","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173492,"character_end":173922,"quote":"                   \n1The semi-colon and the word “and” substituted by the Finance Act, 2011. \n2Inserted by the Finance Act, 2011. \n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 20","quote_sha256":"cc2ce3e2c24720cc0d10406140ea9e285d4a86fc885d7acb363c0c84bf391e04","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45d49dc8b8c3bf0a62ca","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173698,"character_end":173728,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173528,"character_end":173958,"quote":"and the word “and” substituted by the Finance Act, 2011. \n2Inserted by the Finance Act, 2011. \n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 2003. \n9Inserted by the Finance Act, 2","quote_sha256":"e3610e3ef38cc03a1921ae2a66d93db3c0a56e80b8d6d33cc4f8607f9c36bc88","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c8deccd12dc5b1d196e","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173792,"character_end":173809,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173622,"character_end":173963,"quote":"\n3 Inserted by the Finance Act, 2002 \n4 Added by the Finance Act, 2018 \n \n5 Added by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 2003. \n9Inserted by the Finance Act, 2007. ","quote_sha256":"74bbac25410cffc882d3a603666b5ac144c24493e70b352bfc1a9faa7829c3c4","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea0dc3e2b7b4e609f7b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173873,"character_end":173890,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173703,"character_end":173963,"quote":" by the Finance Act, 2003. \n6The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 2003. \n9Inserted by the Finance Act, 2007. ","quote_sha256":"78e68c6b644e03576a1da1cdaf7130231b5e658f196be44b0a51e0e3501359c5","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f414fb8875f822a2d647","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173907,"character_end":173924,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173737,"character_end":173963,"quote":"ord “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 2003. \n9Inserted by the Finance Act, 2007. ","quote_sha256":"c3213cf05f1bec769a30beec4bacab9ac2322162d27149cd9efe96c16965502d","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a504eb53b21a84292d82","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173944,"character_end":173961,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":173774,"character_end":173963,"quote":" “lessor”  by the Finance Act, 2014. \n7The word “lesser”  substituted by the word “lessor”  by the Finance Act, 2014. \n8Added by the Finance Act, 2003. \n9Inserted by the Finance Act, 2007. ","quote_sha256":"c28cf9ba0b2b20e50dd7f9526fe4a87db8afe552280b669e23015ee7e58f484e","reader_fragment":"p-r-2b2ba404-172800-174400-d8870394d6251c64","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-172800-174400-d8870394d6251c64","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1655ab49d87f385551df","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":175967,"character_end":175984,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":175797,"character_end":176105,"quote":"rd against any loss which may arise in \nthe ordinary course of the person’s business as such member. \n \n \n \n                                            \n1Inserted by the Finance Act, 2002 \n2 The word “stock” substituted by the Finance Act, 2005. \n3 The word “arbitrate” substituted by the Finance Act, 2005. ","quote_sha256":"5fc240636a1eb40dc6c00407ecaa77221f1f31bf5101b69497aefce80033cd05","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c798f870d807466d1b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":176024,"character_end":176041,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-176000-177600-89e17dcdac718a59","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-176000-177600-89e17dcdac718a59","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":175854,"character_end":176105,"quote":"se of the person’s business as such member. \n \n \n \n                                            \n1Inserted by the Finance Act, 2002 \n2 The word “stock” substituted by the Finance Act, 2005. \n3 The word “arbitrate” substituted by the Finance Act, 2005. ","quote_sha256":"0714bc381559cc409d2bbcf9535974a8548b4cd20193297d9bf840ef5d0d13e2","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba11268a5c0a40b0e620","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":176086,"character_end":176103,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-176000-177600-89e17dcdac718a59","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-176000-177600-89e17dcdac718a59","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":175916,"character_end":176105,"quote":"                                 \n1Inserted by the Finance Act, 2002 \n2 The word “stock” substituted by the Finance Act, 2005. \n3 The word “arbitrate” substituted by the Finance Act, 2005. ","quote_sha256":"2e0852cb14980b7c966a2d5d3e89ce7085295badff05ff554ac203c2066b0d67","reader_fragment":"p-r-2b2ba404-174400-176000-7f74e938d37421ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-174400-176000-7f74e938d37421ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09c745c637010a105cd2","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178327,"character_end":178344,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178157,"character_end":178456,"quote":"                                          \n1 The words “to the extent the expenditure is incurred in deriving income from business chargeable to \ntax” substituted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2021. \n4 Added  by the Finance Act, 2002 ","quote_sha256":"f621a5fcf619736794a1e3c0bdcb3319102e8506ab85429f3204018080e0723a","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2fa1fcb5df44de20726","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178364,"character_end":178381,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178194,"character_end":178456,"quote":"     \n1 The words “to the extent the expenditure is incurred in deriving income from business chargeable to \ntax” substituted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2021. \n4 Added  by the Finance Act, 2002 ","quote_sha256":"898ca01e828b3b8fbac587b577b65e782dcf408495828d37e1b484ed588ff2ce","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7cc8fe0a330738f648d0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178386,"character_end":178419,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178216,"character_end":178456,"quote":"the extent the expenditure is incurred in deriving income from business chargeable to \ntax” substituted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2021. \n4 Added  by the Finance Act, 2002 ","quote_sha256":"f070bff035cefbf76570acb3687899b53e370f82f906795e60351453cacd3272","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24c1679d76a5ea6996d5","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178424,"character_end":178455,"quote":"Added  by the Finance Act, 2002","quote_sha256":"6deeb10be2de39f4bc3449ab00812132a76998ba27b900187500736b21c18df1","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178254,"character_end":178456,"quote":" in deriving income from business chargeable to \ntax” substituted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2021. \n4 Added  by the Finance Act, 2002 ","quote_sha256":"98e11991070faed5ab8895218d826a26dbf06295b8a5c2e37381d6dcd87494c7","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19ce6de821c3c89da190","source":"pk-code-f40603913b933194","title":"Third Schedule of the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":179163,"character_end":179204,"quote":"Third Schedule of the Sales Tax Act, 1990","quote_sha256":"25c85b36d899cd3fb6b6ec0ae9d9742d1c1b772255ba3f95a42b2e94bdf15507","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":178993,"character_end":179434,"quote":"ount of tax under \nsections 161 or 162 shall be considered as tax paid.] \n2[(ca) any amount of commission paid or payable in respect of supply of \nproducts listed in the Third Schedule of the Sales Tax Act, 1990, \nwhere the amount of commission paid or payable exceeds 0.2 percent \nof gross amount of supplies thereof unless the person to whom \ncommission is paid or payable, as the case may be, is appearing in \nthe active taxpayer list und","quote_sha256":"10da169ac0d55ec93a55282decb05b68f25b32dfcd13db81be971e8d68ae3c6d","reader_fragment":"p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-177600-179200-0f221a4ee6ade2ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f6c988f7f2665690034","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180357,"character_end":180374,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180187,"character_end":180604,"quote":" the fund in \nrespect of which the recipient is chargeable to tax under the head \n\"Salary\";  \n                                            \n1Clause (c) substituted by the Finance Act, 2016. The substituted clause (c) read as follows: \n“(c) any salary, rent, brokerage or commission, profit on debt, payment to non-resident, payment \nfor services or fee paid by the person from which the person is required to deduct ta","quote_sha256":"39b861d09a2294b5ef2c1fa8cfaf1a18bf2b785e4e6d78e22935e4e8498204c6","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b78a04b38abc68dc1015","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180824,"character_end":180841,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180654,"character_end":181002,"quote":"ction 233 of chapter XII, 1[unless] the person has 1[paid \nor] deducted and paid the tax as required by Division IV of Part V of Chapter X” \n2New clause (ca) inserted by Finance Act, 2019. \n3 Inserted by the Finance Act, 2003. \n4Inserted by Finance Act, 2014. \n5 Inserted by the Finance Act, 2005. \n6 Clause (ea) inserted by the Finance Act, 2022. ","quote_sha256":"c80c54368dd2102de28e48d6f7ea5824215549766a8ffcf700f4ce32e9205848","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9d0cc40452760cf34cc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180846,"character_end":180879,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180676,"character_end":181002,"quote":"II, 1[unless] the person has 1[paid \nor] deducted and paid the tax as required by Division IV of Part V of Chapter X” \n2New clause (ca) inserted by Finance Act, 2019. \n3 Inserted by the Finance Act, 2003. \n4Inserted by Finance Act, 2014. \n5 Inserted by the Finance Act, 2005. \n6 Clause (ea) inserted by the Finance Act, 2022. ","quote_sha256":"6b4d7773b8e96c5b0841c5a073a0b6ee4664597487358d584a1dddefef5d897b","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cad25377ce16f4696633","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180895,"character_end":180912,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180725,"character_end":181002,"quote":" and paid the tax as required by Division IV of Part V of Chapter X” \n2New clause (ca) inserted by Finance Act, 2019. \n3 Inserted by the Finance Act, 2003. \n4Inserted by Finance Act, 2014. \n5 Inserted by the Finance Act, 2005. \n6 Clause (ea) inserted by the Finance Act, 2022. ","quote_sha256":"bf21c7bb75af127a3246007e626c85e2e535237d40d035138457f379006540f4","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d22891e275aa8b69452","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180917,"character_end":180950,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180747,"character_end":181002,"quote":"equired by Division IV of Part V of Chapter X” \n2New clause (ca) inserted by Finance Act, 2019. \n3 Inserted by the Finance Act, 2003. \n4Inserted by Finance Act, 2014. \n5 Inserted by the Finance Act, 2005. \n6 Clause (ea) inserted by the Finance Act, 2022. ","quote_sha256":"d2f665c957d80f75e1b890b370d6f62385d24d5107090491688339d6df5e2680","reader_fragment":"p-r-2b2ba404-179200-180800-7aba3600c8438750","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-179200-180800-7aba3600c8438750","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7ee5435d08a89b9b3f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180983,"character_end":181000,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":180813,"character_end":181002,"quote":"nserted by Finance Act, 2019. \n3 Inserted by the Finance Act, 2003. \n4Inserted by Finance Act, 2014. \n5 Inserted by the Finance Act, 2005. \n6 Clause (ea) inserted by the Finance Act, 2022. ","quote_sha256":"4f6705275b99e4476f9e6dc8a8abbbfe0caa5fc12fb87fe8c9d1257eeb1ef76c","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-05db3c5c3bb4dcfc48ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182503,"character_end":182520,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182333,"character_end":182750,"quote":" \n(b)  \nexpenditures on account of — \n \n \n \n(i)  \nutility bills; \n \n \n \n(ii)  \nfreight charges; \n                                            \n1 Clause (k) omitted by the Finance Act, 2006. The omitted clause (k) read as follows: \n “(k) any expenditure paid or payable by an employer on the provision of perquisites and allowances \nto an employee where the sum of the value of the perquisites computed under section 13","quote_sha256":"02a608e1525eeed26f19f9269b95d837221a5236bdf3e3760ead256c9afcdcae","reader_fragment":"p-r-2b2ba404-180800-182400-cff1943da8eff4a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-180800-182400-cff1943da8eff4a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b813da918ad8e264be1","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182953,"character_end":182970,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":182783,"character_end":183200,"quote":"s exceeds fifty per cent of the employee’s salary for a tax year \n(excluding the value of the perquisites or amount of the allowances);” \n2 Clause (l) substituted by the Finance Act, 2006. The substituted clause (l) read as follows: \n“(l) any expenditure paid or payable under a single account head which, in aggregate, exceeds fifty \nthousand rupees made other than by a crossed bank cheque or crossed bank draft, ex","quote_sha256":"9eb44719b9097b2afc7667cea46b4089a4eab26d7e7fe89b2969cc108853af36","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67f011da91479dbd652e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":183430,"character_end":183447,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":183260,"character_end":183546,"quote":"ccount of freight charges, travel fare, \npostage, utilities or payment of taxes, duties, fee, fines or any other statutory obligation;” \n3 Expression substituted through Finance Act, 2020 dated 30th June, 2020 \n4 Expression substituted through Finance Act, 2020 dated 30th June, 2020 \n ","quote_sha256":"fabfe328df2f377fe0b662e6671feaf9ceeabd4fa7b9446a6d6bef0a342e83a9","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43cb2a12613240ce35bf","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":183504,"character_end":183521,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":183334,"character_end":183546,"quote":"taxes, duties, fee, fines or any other statutory obligation;” \n3 Expression substituted through Finance Act, 2020 dated 30th June, 2020 \n4 Expression substituted through Finance Act, 2020 dated 30th June, 2020 \n ","quote_sha256":"a60e0ae52fc7b898e91bee7cf03e798c958a7788d431071d3c0b4f87afb762c9","reader_fragment":"p-r-2b2ba404-182400-184000-96774ab6d47de5a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-182400-184000-96774ab6d47de5a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1ba354c0b4b55951b27","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184997,"character_end":185014,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184827,"character_end":185244,"quote":"rect \ntransfer of funds to the employee’s bank account 5[or through digital \nmeans]; 6[   ] \n                                            \n1 Semi colon substituted by the Finance Act, 2022. \n2 Inserted by the Finance Act, 2022. \n3 The word “fifteen” substituted by the Finance Act, 2020 dated 30th June, 2020. \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted","quote_sha256":"4a38fbe1e71119fd123eda849d46cf770c8e7cd214345f89677fabffcc9f7abe","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a4a512afcac8639bedb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185019,"character_end":185052,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184849,"character_end":185282,"quote":"s to the employee’s bank account 5[or through digital \nmeans]; 6[   ] \n                                            \n1 Semi colon substituted by the Finance Act, 2022. \n2 Inserted by the Finance Act, 2022. \n3 The word “fifteen” substituted by the Finance Act, 2020 dated 30th June, 2020. \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted by the Finance Act, 2022. \n6 The word","quote_sha256":"565582bc1cd433ce86e43c26be8928b6a77c23162e826cc1751266e7b817f7b2","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0873dbd4e43af00140f1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185095,"character_end":185112,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":184925,"character_end":185323,"quote":"                                       \n1 Semi colon substituted by the Finance Act, 2022. \n2 Inserted by the Finance Act, 2022. \n3 The word “fifteen” substituted by the Finance Act, 2020 dated 30th June, 2020. \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted by the Finance Act, 2022. \n6 The word “and” omitted by the Finance Act, 2016. ","quote_sha256":"dfce1bd51220f1d68e448ba2fdf8142bf6f838730e75fe4350dedd99cd1c86d1","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-acb4a20bb59d043b949a","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185213,"character_end":185231,"quote":"Finance Act, \n2023","quote_sha256":"834e0fbd065b3a3bf74853e930b72f5a89837af1eb53058e103239d1e9c1b3e5","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185043,"character_end":185323,"quote":"Act, 2022. \n3 The word “fifteen” substituted by the Finance Act, 2020 dated 30th June, 2020. \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted by the Finance Act, 2022. \n6 The word “and” omitted by the Finance Act, 2016. ","quote_sha256":"24e14fe15b8a65465647d3bed071789ecd94061f157c5ccf12d9f5cedf6a2414","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63483ba4986d52e73bd2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185236,"character_end":185269,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185066,"character_end":185323,"quote":"“fifteen” substituted by the Finance Act, 2020 dated 30th June, 2020. \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted by the Finance Act, 2022. \n6 The word “and” omitted by the Finance Act, 2016. ","quote_sha256":"413b67d1a3ee2f3dd957e74792071dc2d2b0c0d2e7c6870429aedf188c4d5d74","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ff3cfa40494f4f74532","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185304,"character_end":185321,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":185134,"character_end":185323,"quote":". \n4 The expression “twenty-five thousand rupees per month” substituted by the Finance Act, \n2023. \n5 Inserted by the Finance Act, 2022. \n6 The word “and” omitted by the Finance Act, 2016. ","quote_sha256":"8863bf405abb270808b60aa76b73c78c5b9500ae0c63b72bc2119fe9a2c62bcd","reader_fragment":"p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-184000-185600-d9038bb34aa47d2f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c27fbe3416b89cab1930","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186589,"character_end":186606,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186419,"character_end":186836,"quote":"rate his business with the Board \nthrough approved fiscal electronic device and software: \n \n                                            \n1 The word “and” omitted by the Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2016 \n3 The word “five” substituted by the Finance Act, 2017 \n4 Full stop substituted by semi colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)","quote_sha256":"597806493bf418b9a1b058d08c342e250bef3e9a365dba1e654c66121a84809a","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09604ba6a1f6e8d5eff1","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186633,"character_end":186666,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186463,"character_end":186896,"quote":"proved fiscal electronic device and software: \n \n                                            \n1 The word “and” omitted by the Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2016 \n3 The word “five” substituted by the Finance Act, 2017 \n4 Full stop substituted by semi colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 T","quote_sha256":"63a686242e9bb71eebd7e3906b9a3f88905939452458ea882715f902fc50ec8a","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e1b60c291a79c6a2ccb5","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186705,"character_end":186722,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186535,"character_end":186952,"quote":"                     \n1 The word “and” omitted by the Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2016 \n3 The word “five” substituted by the Finance Act, 2017 \n4 Full stop substituted by semi colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 The word “and” omitted by the Finance Act, 2025. \n7 Claus","quote_sha256":"ebacf3ac073830ec3258ee237c182d75c19d278e09746b69aa80f85320c54d53","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4fe9363d1c1994ac2fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186770,"character_end":186787,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186600,"character_end":187017,"quote":", 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2016 \n3 The word “five” substituted by the Finance Act, 2017 \n4 Full stop substituted by semi colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 The word “and” omitted by the Finance Act, 2025. \n7 Clause (q) substituted by the Finance Act, 2025. The substituted claus","quote_sha256":"fb1278b9d710261a18ee11370e2856307c3221b132df3143613e931b6c15b526","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd82d008126409c31dcb","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186852,"character_end":186869,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186682,"character_end":187099,"quote":"ve” substituted by the Finance Act, 2017 \n4 Full stop substituted by semi colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 The word “and” omitted by the Finance Act, 2025. \n7 Clause (q) substituted by the Finance Act, 2025. The substituted clause read as follows: \n   “(q) \nany expenditure attributable to sales made to persons","quote_sha256":"7d64872c68a5cdcc5f7533673bb8b1f70c56cca5a7ad696a047a3d85de4c5f2d","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d952d9b6d663fc808f52","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186925,"character_end":186942,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186755,"character_end":187172,"quote":" colon through Finance Act, 2020 dated 30th June, 2020 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 The word “and” omitted by the Finance Act, 2025. \n7 Clause (q) substituted by the Finance Act, 2025. The substituted clause read as follows: \n   “(q) \nany expenditure attributable to sales made to persons required to be registered but not \nregistered under the Sales Tax Act, 1","quote_sha256":"75b852e760fd9d68212d473fd8d016fb99d2437e53713277d68ee1495ee3a385","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0819e3ea37798aea273","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186977,"character_end":186994,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186807,"character_end":187224,"quote":"20 \n5 New clauses (p) and (q)  added through Finance Act, 2020 dated 30th June, 2020 \n6 The word “and” omitted by the Finance Act, 2025. \n7 Clause (q) substituted by the Finance Act, 2025. The substituted clause read as follows: \n   “(q) \nany expenditure attributable to sales made to persons required to be registered but not \nregistered under the Sales Tax Act, 1990 by an industrial undertaking computed according ","quote_sha256":"47d5bed8d57d86c2a2e764b4f3a4ce6a6ab174a555e18f0d3a1e38a90bb810e0","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-957b82e9e8ffa125ccdd","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":187156,"character_end":187175,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":186986,"character_end":187405,"quote":"ct, 2025. The substituted clause read as follows: \n   “(q) \nany expenditure attributable to sales made to persons required to be registered but not \nregistered under the Sales Tax Act, 1990 by an industrial undertaking computed according to \nthe following formula, namely:- \n (A/B) x C \n \nWhere— \n \nA \nis the total amount of deductions claimed under this Part; \n \nB \nis the turnover for the tax year; and  \nC \nis the to","quote_sha256":"85241b8db204194acec493d17eb04bdcb1dc6f8294eee0dacbdda5c6ab167945","reader_fragment":"p-r-2b2ba404-185600-187200-1a71d6e144560cf8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-185600-187200-1a71d6e144560cf8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e89a81793f450142a50","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":188093,"character_end":188126,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":187923,"character_end":188128,"quote":"nditions and \nlimitations as may be specified therein: \n \n \n \nProvided also that this clause shall come into force with effect from the first day \nof October, 2020.]” \n8 Inserted by the Finance Act, 2022. ","quote_sha256":"5d0f70ee8d9835677f66a05a1ed40bb6088bd063d8abfeba8edae31c31b299b6","reader_fragment":"p-r-2b2ba404-187200-188800-22f700361158cc22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-187200-188800-22f700361158cc22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44dfc1bdd37316a69462","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189908,"character_end":189925,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189738,"character_end":190155,"quote":"ction \nallowed under this section for that year shall be restricted to the fair proportional \n                                            \n1 Full stop substituted by the Finance Act, 2025. \n2 Clause (s) inserted by the Finance Act, 2025.  \n3 Full stop substituted by colon and thereafter the new proviso added by the Finance Act, 2025. \n4 The word “sub-sections” substituted by the Finance Act, 2005. \n5 The word, bra","quote_sha256":"5da27660771672eb367ce518bf4c93406eded998dcb570a6071c052d664f9f05","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29c3b54f1172ca1b79fb","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189957,"character_end":189974,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189787,"character_end":190204,"quote":"hall be restricted to the fair proportional \n                                            \n1 Full stop substituted by the Finance Act, 2025. \n2 Clause (s) inserted by the Finance Act, 2025.  \n3 Full stop substituted by colon and thereafter the new proviso added by the Finance Act, 2025. \n4 The word “sub-sections” substituted by the Finance Act, 2005. \n5 The word, brackets and figure “and (4)” omitted by Finance Act","quote_sha256":"9b4b15d64cdd18d382be9fdb73ea66ed5e97b1406e391cb8d3b98260ff030a8c","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d194324e76856fc849f","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190055,"character_end":190072,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189885,"character_end":190302,"quote":"top substituted by the Finance Act, 2025. \n2 Clause (s) inserted by the Finance Act, 2025.  \n3 Full stop substituted by colon and thereafter the new proviso added by the Finance Act, 2025. \n4 The word “sub-sections” substituted by the Finance Act, 2005. \n5 The word, brackets and figure “and (4)” omitted by Finance Act, 2004. \n6 Full stop substituted by colon and thereafter the new proviso added through Finance Act","quote_sha256":"557f55509976a0fb1a9726aad61e06dc17d3beea266f00122585af40e1fcd20f","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6aa2b43725e732de9c80","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190120,"character_end":190137,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":189950,"character_end":190367,"quote":"by the Finance Act, 2025.  \n3 Full stop substituted by colon and thereafter the new proviso added by the Finance Act, 2025. \n4 The word “sub-sections” substituted by the Finance Act, 2005. \n5 The word, brackets and figure “and (4)” omitted by Finance Act, 2004. \n6 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n7 Colon substituted by the Finance","quote_sha256":"1c8f7e953421663922e652fe2fda75277db668f3e455db653dd9488a62731f6e","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-046104d1c006da8a76ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190193,"character_end":190210,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190023,"character_end":190440,"quote":"er the new proviso added by the Finance Act, 2025. \n4 The word “sub-sections” substituted by the Finance Act, 2005. \n5 The word, brackets and figure “and (4)” omitted by Finance Act, 2004. \n6 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n7 Colon substituted by the Finance Act, 2025. \n8 Proviso omitted by the Finance Act, 2022. The omitted prov","quote_sha256":"5cc80fcabbb6fa5c3bd5a3ca6f3c87c789cf847524d45cf82ddd92131871a00c","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4bad018edbb56b21c1b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190291,"character_end":190308,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190121,"character_end":190538,"quote":"inance Act, 2005. \n5 The word, brackets and figure “and (4)” omitted by Finance Act, 2004. \n6 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n7 Colon substituted by the Finance Act, 2025. \n8 Proviso omitted by the Finance Act, 2022. The omitted proviso read as follows: \n“Provided that where a depreciable asset is used in the person’s business fo","quote_sha256":"f74a6ff980156b6dbd7b473ee1710890aecd6ec7231c67d025651dc5334b1e0c","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33f8e28780b42642f942","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190360,"character_end":190377,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190190,"character_end":190607,"quote":"by Finance Act, 2004. \n6 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n7 Colon substituted by the Finance Act, 2025. \n8 Proviso omitted by the Finance Act, 2022. The omitted proviso read as follows: \n“Provided that where a depreciable asset is used in the person’s business for the first \ntime in a tax year commencing on or after the 1st day of","quote_sha256":"2c32fdf6bbe83e2884727274314e4c5735967fbee334054b6b51cf55175fdd88","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af17be78b5eed2097561","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190405,"character_end":190422,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-190400-192000-c7bde26eb7ebaccc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":190235,"character_end":190652,"quote":"d by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n7 Colon substituted by the Finance Act, 2025. \n8 Proviso omitted by the Finance Act, 2022. The omitted proviso read as follows: \n“Provided that where a depreciable asset is used in the person’s business for the first \ntime in a tax year commencing on or after the 1st day of July, 2020, the depreciation deduction \nshal","quote_sha256":"546b70ae834541d4972364a6271bd19e65a8f5027530eccbc9a3aba1e2d1bbdb","reader_fragment":"p-r-2b2ba404-188800-190400-02f478fb3439ac5d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-188800-190400-02f478fb3439ac5d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b00b7fd577aeea1c33c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192512,"character_end":192529,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192342,"character_end":192759,"quote":"ciable asset under this section and section 23 shall not \nexceed the cost of the asset. \n                                            \n1The word “were” substituted by the Finance Act, 2010. \n2 The word “derived” substituted by the Finance Act, 2003. \n3 Sub-section (4) omitted by the Finance Act, 2004. The omitted sub-section (4) reads as follows: \n“(4) \nWhere a depreciable asset is not used for the whole of the tax","quote_sha256":"7aeb4e1d27cea130c25ea8bc9a2e763050d4fa3e071bc4d4716fb99110c55984","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62d18e420c2d61072c52","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192572,"character_end":192589,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192402,"character_end":192819,"quote":"ceed the cost of the asset. \n                                            \n1The word “were” substituted by the Finance Act, 2010. \n2 The word “derived” substituted by the Finance Act, 2003. \n3 Sub-section (4) omitted by the Finance Act, 2004. The omitted sub-section (4) reads as follows: \n“(4) \nWhere a depreciable asset is not used for the whole of the tax year in deriving income \nfrom business chargeable to tax, t","quote_sha256":"1ba9cf36dc0d013d3db6e5ae3dfe2644005be48199e7dfad2be50eba3e227040","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-030d7f8d3e6a1e22104b","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192625,"character_end":192642,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":192455,"character_end":192872,"quote":"                    \n1The word “were” substituted by the Finance Act, 2010. \n2 The word “derived” substituted by the Finance Act, 2003. \n3 Sub-section (4) omitted by the Finance Act, 2004. The omitted sub-section (4) reads as follows: \n“(4) \nWhere a depreciable asset is not used for the whole of the tax year in deriving income \nfrom business chargeable to tax, the deduction allowed under this section shall be comp","quote_sha256":"0a29bebd30e1ef69cb0ac567715d56f7291cbcae1187d55ba8ffa97335d096d2","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1c60f2888f2553f8e115","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":193203,"character_end":193236,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":193033,"character_end":193238,"quote":"  \nB \nis the number of months in the tax year the asset is used in deriving income from business \nchargeable to tax; and \nC \nis the number of months in the tax year.” \n4 Inserted by the Finance Act, 2016. ","quote_sha256":"99890cda93474ac15764149b80a18f6decddd99ac8fbc778f98323a9bb33514d","reader_fragment":"p-r-2b2ba404-192000-193600-9f06a7875b7d4271","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-192000-193600-9f06a7875b7d4271","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed2a1903a4df514a3f03","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195075,"character_end":195092,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-193600-195200-987b5cd535e36ffd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-193600-195200-987b5cd535e36ffd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":194905,"character_end":195322,"quote":" or a scheduled bank or a development finance \n                                            \n1 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n \n2 Proviso omitted by the Finance Act, 2022. The omitted proviso read as follows: \n“Provided that where a depreciable asset is used in the person’s business for the first time in \na tax year commencing on","quote_sha256":"8f310fd42a4a92b50eed559fc6128157ce895fe8d697eebab215710106faf336","reader_fragment":"p-r-2b2ba404-193600-195200-987b5cd535e36ffd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-193600-195200-987b5cd535e36ffd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f705ec52dfc5d3f2e09","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195144,"character_end":195161,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-193600-195200-987b5cd535e36ffd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-193600-195200-987b5cd535e36ffd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":194974,"character_end":195391,"quote":"                      \n1 Full stop substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n \n2 Proviso omitted by the Finance Act, 2022. The omitted proviso read as follows: \n“Provided that where a depreciable asset is used in the person’s business for the first time in \na tax year commencing on or after the 1st day of July, 2020, depreciation deduction equal to ","quote_sha256":"9eb11164ed387d71ff3c7e98800b25e44dabc8290959c433261909c3de82372d","reader_fragment":"p-r-2b2ba404-193600-195200-987b5cd535e36ffd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-193600-195200-987b5cd535e36ffd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3a827fd5d79e7a6891e","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195557,"character_end":195574,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195387,"character_end":195804,"quote":" to fifty \npercent of the rate specified in Part I of the Third Schedule shall be allowed in the year of disposal.”. \n3 The words “written down value” substituted by the Finance Act, 2004. \n4 The word “consideration” substituted by the Finance Act, 2004. \n5 Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12)  read as \nfollows: \n“(12) \nThe depreciation deductions allowed to a lea","quote_sha256":"6f0ba5970360ed42d4a52f91d9b32b2e9f0cf22c52a63d4707396dd3bfb73e03","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-20a87bac28db4ef591e8","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195623,"character_end":195640,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195453,"character_end":195870,"quote":"hedule shall be allowed in the year of disposal.”. \n3 The words “written down value” substituted by the Finance Act, 2004. \n4 The word “consideration” substituted by the Finance Act, 2004. \n5 Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12)  read as \nfollows: \n“(12) \nThe depreciation deductions allowed to a leasing company in respect of assets owned \nby the company and leased","quote_sha256":"3e71fe804030eeabb2942a944683208cf8dfe27da1d6bdcde99661c33915b59d","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db3e0856dd50422b4851","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195681,"character_end":195698,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":195511,"character_end":195928,"quote":"words “written down value” substituted by the Finance Act, 2004. \n4 The word “consideration” substituted by the Finance Act, 2004. \n5 Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12)  read as \nfollows: \n“(12) \nThe depreciation deductions allowed to a leasing company in respect of assets owned \nby the company and leased to another person shall be deductible only against the le","quote_sha256":"7fa32d2f36ead87ebca2cd8273e04a4375ff3b5826bfb63a0666fe734810ce0a","reader_fragment":"p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-195200-196800-50d8b6a2fe9ec690","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ba78b88bafe1d89317d","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":197854,"character_end":197871,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":197684,"character_end":198101,"quote":"erson that — \n \n(a) \nhas a normal useful life exceeding one year; \n \n                                            \n1 The expression “1[two]1[and half]” substituted by the Finance Act, 2022. \n2Proviso omitted by the Finance Act, 2009. The omitted proviso read as follows: \n   “Provided that the prescribed limit of one million rupees shall not apply to passenger transport \nvehicles, not plying for hire, acquired on or","quote_sha256":"93a1b75d9413c7b8c5f2a7f15f6937fa3fd8dbc571fd7cbe2d8f59f23af534ff","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc75f59417c404b5061a","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":197898,"character_end":197915,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":197728,"character_end":198145,"quote":"e exceeding one year; \n \n                                            \n1 The expression “1[two]1[and half]” substituted by the Finance Act, 2022. \n2Proviso omitted by the Finance Act, 2009. The omitted proviso read as follows: \n   “Provided that the prescribed limit of one million rupees shall not apply to passenger transport \nvehicles, not plying for hire, acquired on or after the first day of July, 2005.” \n3Claus","quote_sha256":"5049fa94a0576cdf7cf15eb3cddc7893692a9857912f8c525879d853a83b8e57","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29990cb6c3785caee16a","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":198170,"character_end":198187,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":198000,"character_end":198413,"quote":" million rupees shall not apply to passenger transport \nvehicles, not plying for hire, acquired on or after the first day of July, 2005.” \n3Clause (c) substituted by the Finance Act, 2002. The substituted clause read as follows: \n“(c)  \nan asset owned by a financial institution or leasing company and leased to another person \nis treated as used in the financial institution or leasing company’s business; and”. ","quote_sha256":"5e358768686704e91747a24bd8b132f122f28129d18b1b4ded70f8e333ee4954","reader_fragment":"p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-196800-198400-820c8f4e839e3b2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aac5e5014b79eb06d57f","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200532,"character_end":200549,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200362,"character_end":200756,"quote":"apply in determining the cost of an eligible \ndepreciable asset for the purposes of this section. \n                                            \n1Full stop substituted by Finance Act, 2017. \n2Added by the Finance Act, 2017. \n3Substituted for “wholly and exclusively used by the person in deriving income from business \nchargeable to tax” by Finance Act,2004 dated June 24,2004 w.e.f July 1,2004 ","quote_sha256":"069ed7c64ffff927dea7b37ef04c488ca2ff834e4f6df42691c17786ad81989c","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fffc66a7436bedf06136","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200566,"character_end":200583,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200396,"character_end":200756,"quote":"n eligible \ndepreciable asset for the purposes of this section. \n                                            \n1Full stop substituted by Finance Act, 2017. \n2Added by the Finance Act, 2017. \n3Substituted for “wholly and exclusively used by the person in deriving income from business \nchargeable to tax” by Finance Act,2004 dated June 24,2004 w.e.f July 1,2004 ","quote_sha256":"ef1713319e7efc60ceb7f5e906f1d1948b50b00cd862ddfc6ce723edf128bca8","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2cee26aebd4206e43243","source":"pk-code-f40603913b933194","title":"Finance Act,2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200702,"character_end":200718,"quote":"Finance Act,2004","quote_sha256":"4c1dd482e5ebdc12970d272b2b0daf1cd12600c6f56297b8148f117c6b498881","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":200532,"character_end":200756,"quote":"Finance Act, 2017. \n2Added by the Finance Act, 2017. \n3Substituted for “wholly and exclusively used by the person in deriving income from business \nchargeable to tax” by Finance Act,2004 dated June 24,2004 w.e.f July 1,2004 ","quote_sha256":"57bad6023a348043a6cc0b6fd74bda19192a33dc132799fabb1f68600d294c1e","reader_fragment":"p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-200000-201600-d20a88a7e31e9d5e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ddded37f1aeac22998d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":201950,"character_end":201967,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":201780,"character_end":202197,"quote":"vable property or structural improvement to the immovable \nproperty.] \n \n6[  ] \n 7[  ] \n                                            \n1 Sub-section (4) substituted by the Finance Act, 2002. The substituted sub-section (4) read as follows: \n \n \n“(4) \nA deduction allowed under this section to a leasing company in respect of assets owned \nby the company and leased to another person shall be deductible only against the","quote_sha256":"95217e5ccfb6a642913b803ab618d072ff32658880b6f1bfdb650a281f692c8f","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fe3969e27f98ea5bbb0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202325,"character_end":202342,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202155,"character_end":202572,"quote":"erson shall be deductible only against the lease rental \nincome derived in respect of such assets.”  \n2 The words and comma “that is plant and machinery,” omitted by the Finance Act, 2003. \n3The words “that is acquired second hand” substituted by the Finance Act.2003 \n4 The word “or” omitted by the Finance Act, 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by ","quote_sha256":"9470d3387ff27d980ea25e6a2e33535e6dde3ce2fef4d10f93e5e201aa959344","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e557abd6264286b34b53","source":"pk-code-f40603913b933194","title":"Finance Act.2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202406,"character_end":202422,"quote":"Finance Act.2003","quote_sha256":"7c7f6155f0582b515a5122e2de212d4de32f4f31b0c6dc60a390d1e623cd4c19","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202236,"character_end":202652,"quote":"t of such assets.”  \n2 The words and comma “that is plant and machinery,” omitted by the Finance Act, 2003. \n3The words “that is acquired second hand” substituted by the Finance Act.2003 \n4 The word “or” omitted by the Finance Act, 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omit","quote_sha256":"2083434dd59bc52229d04401ff77ebc375e641bf6bcd84783094a5d53a493d93","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d8d77c4fccb2cbd1634","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202455,"character_end":202472,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202285,"character_end":202702,"quote":"is plant and machinery,” omitted by the Finance Act, 2003. \n3The words “that is acquired second hand” substituted by the Finance Act.2003 \n4 The word “or” omitted by the Finance Act, 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omitted by the Finance Act, 2021. Earlier this omissio","quote_sha256":"7a0a38e7fe1a9174e8e0bc5e8a5730deabeed3e917ce2fa6989198befd643a94","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a2632efc7c743cf0f1c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202577,"character_end":202594,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202407,"character_end":202824,"quote":"inance Act.2003 \n4 The word “or” omitted by the Finance Act, 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second Amendment) Ordinance, 2021. The omitted section read as follows: \n“23A. First Year Al","quote_sha256":"e934ee379101f089862b2418972b3f30a03aa1020c5ee28e2730b62429b26480","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6720b45bdffed2406f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202614,"character_end":202631,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202444,"character_end":202861,"quote":"ted by the Finance Act, 2022. \n5 The full stop substituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second Amendment) Ordinance, 2021. The omitted section read as follows: \n“23A. First Year Allowance.— (1)  Plant, machinery and e","quote_sha256":"e2a709c37fcbb7fbd845e9928782f3a25c4954f9c9781259436a0b1b8019f093","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25f85d42ed5e86883571","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202663,"character_end":202680,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":202493,"character_end":202910,"quote":"bstituted with semi colon and the word “or” and thereafter clause (e) added by the \nFinance Act, 2022. \n6Inserted by the Finance Act, 2008. \n7 Section 23A omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second Amendment) Ordinance, 2021. The omitted section read as follows: \n“23A. First Year Allowance.— (1)  Plant, machinery and equipment installed by any industrial \nundertaking","quote_sha256":"ad92091b052e660d45726c7c8228d566086650a51b93aac383cb5ce2f2b6e096","reader_fragment":"p-r-2b2ba404-201600-203200-50219c32db0f1837","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-201600-203200-50219c32db0f1837","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b93a9ccdd88132da5860","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205661,"character_end":205678,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205491,"character_end":205908,"quote":"hat would be allowed if the intangible were wholly used to derive income \nfrom business chargeable to tax. \n                                            \n1Inserted by the Finance Act, 2009. \n2 In sub-section 4 of section 24 is substituted by the Finance Act, 2019, the substituted sub-section \nread as follow:  \n(4) \nAn intangible — \n(a) \nwith a normal useful life of more than ten years; or \n(b) \nthat does not have a","quote_sha256":"221fd98f3535b8818d815017384433451687643c73191ea4ce0855c334d5231f","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-847813b6b41af3f3f1fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205736,"character_end":205753,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205566,"character_end":205983,"quote":"rom business chargeable to tax. \n                                            \n1Inserted by the Finance Act, 2009. \n2 In sub-section 4 of section 24 is substituted by the Finance Act, 2019, the substituted sub-section \nread as follow:  \n(4) \nAn intangible — \n(a) \nwith a normal useful life of more than ten years; or \n(b) \nthat does not have an ascertainable useful life, \nshall be treated as if it had a normal useful","quote_sha256":"a17352d340c7cd3e617004e91bb4ef6340bdfce8a6935e173fb975b39ae0248a","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b28a0d5a9bc3f0ce840","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":206062,"character_end":206079,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":205892,"character_end":206081,"quote":" does not have an ascertainable useful life, \nshall be treated as if it had a normal useful life of ten years. \n \n3 The expression “twenty-five years” substituted by the Finance Act, 2025. ","quote_sha256":"f6e18f654ba02fc16b0fc13e5460f7898b5a96351069b1ed0ef4c74f7b4fc0b4","reader_fragment":"p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-204800-206400-0d9a12c0d3cf83f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0e9da9879993bb77add","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":208059,"character_end":208076,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-208000-209600-c9617b1fe6c94398","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-208000-209600-c9617b1fe6c94398","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":207889,"character_end":208077,"quote":"d be \nallowed under this section if the intangible were wholly so used; \nand \n \n                                            \n1 The word “depreciation” substituted by the Finance Act, 2002 ","quote_sha256":"0a9270752dd80c091ffcb0acb7bc9b5df672c527e17879846bdfb9bd5f41d4e1","reader_fragment":"p-r-2b2ba404-206400-208000-0c29c485b17ea833","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-206400-208000-0c29c485b17ea833","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afd7a90e1ff94b55910f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210498,"character_end":210531,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210328,"character_end":210580,"quote":"ude any expenditure which is incurred in acquiring land, or which is depreciated \nor amortised under section 22 or 24.  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words Inserted by the Finance Act, 2019. ","quote_sha256":"b0f6d0d29b7c83496978cb2d82bccb4af0de188d56cb4d2b128bc2ca82e4b142","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83803bcea4b90b5a1b09","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210545,"character_end":210578,"quote":"Inserted by the Finance Act, 2019","quote_sha256":"4efa852220f297d762e849ba08a50e0f8a45de17a2b6cc3f443fdfbcfa789521","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":210375,"character_end":210580,"quote":"ing land, or which is depreciated \nor amortised under section 22 or 24.  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words Inserted by the Finance Act, 2019. ","quote_sha256":"72a3344c798377248a6f42a2ed103e89f5360cd5a5e9228ecfaf1bb3bcc300bb","reader_fragment":"p-r-2b2ba404-209600-211200-2c760c22060ab4a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-209600-211200-2c760c22060ab4a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5495e37cd22a4e43fe58","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212412,"character_end":212429,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212242,"character_end":212659,"quote":" Federal Government \n5[or a Provincial Government] or a 6[Local Government]; or \n                                            \n1 The word  “activities” substituted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substitut","quote_sha256":"73d4b060c5f331058dad7506236b104df188e29ed9d68121ee5d31af9a900c93","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-64d3ad88a1bbb8f94903","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212433,"character_end":212466,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212263,"character_end":212688,"quote":"5[or a Provincial Government] or a 6[Local Government]; or \n                                            \n1 The word  “activities” substituted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"12585c302580fce2051a6ad01e43cbee97b56a9c93ef5c5a3ccfcaf7caca0f44","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fda9c61410d02d2c75b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212471,"character_end":212504,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212301,"character_end":212688,"quote":"ocal Government]; or \n                                            \n1 The word  “activities” substituted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"e8d82de4fd5b748b161b9744ea81d4d29a41e9065d65a7cd69d643cd405e1221","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-faa43fe24dc5fcbb4bdf","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212564,"character_end":212581,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212394,"character_end":212688,"quote":"ubstituted by the Finance Act, 2002 \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"b5f6e3584eb1998a3abfc9cbeea4891441e3e48424182f0bd93720d57bcbeaf7","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fc9f7d7810cadb4c36c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212601,"character_end":212618,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212431,"character_end":212688,"quote":"2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"8c2114e182667278b77e4aff62f8d88cb40e851f9ad8270ec13ea15e09bf705f","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c00b2d9b67ec3de21be4","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212669,"character_end":212686,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":212499,"character_end":212688,"quote":" 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Inserted by the Finance Act, 2003. \n6The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"5d5ff65dd7a42b6d04e0b3df46fd258f93399f28335f4452c59544690a946704","reader_fragment":"p-r-2b2ba404-211200-212800-2a2dea3c949bc351","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-211200-212800-2a2dea3c949bc351","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43c1857580a6a06ac75a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214536,"character_end":214553,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214366,"character_end":214783,"quote":"n Act, \n1952 (XVIII of 1952), in the tax year to the State Bank of \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. \n3 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstitute","quote_sha256":"e383b1f9d2cc5b9af984894b838fa2f696656ab37598defc355ec8a2f55733a3","reader_fragment":"p-r-2b2ba404-212800-214400-e01400c9da794a8c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-212800-214400-e01400c9da794a8c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9bde334c351701f1a64b","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214664,"character_end":214681,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214494,"character_end":214911,"quote":"tral Board of Revenue” substituted by the Finance Act, 2007. \n2 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. \n3 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. \n4 Sami colon substituted by colon and thereafter the new proviso added through Finance Act, 2020 \nd","quote_sha256":"7bfc931cda350e4912da31409c9138faf81ac59beab4eea3fb7d06035ff6c92f","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57c3f4a1c6e9aeca2e6f","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214792,"character_end":214809,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214622,"character_end":215039,"quote":"Income from Business” \nsubstituted by the Finance Act, 2004. \n3 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. \n4 Sami colon substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n \n5 Proviso added through Finance Act, 2020 dated 30th June, 2020  \n6 The words “in deriving income charge","quote_sha256":"ef5f8e4bdcd9675cbc2cd15c40cda397aa1e71e47871866918820a200d8f57e1","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02c0cdaa66289e1f2b17","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214891,"character_end":214908,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214721,"character_end":215128,"quote":"eable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. \n4 Sami colon substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n \n5 Proviso added through Finance Act, 2020 dated 30th June, 2020  \n6 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. ","quote_sha256":"b0364df43ea28ef61e960e4558e6e113d68f2c175b03fbaeef14ed5055dd9c68","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8efd9da1067e1b49c433","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214959,"character_end":214976,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214789,"character_end":215128,"quote":"he Finance Act, 2004. \n4 Sami colon substituted by colon and thereafter the new proviso added through Finance Act, 2020 \ndated 30th June, 2020 \n \n5 Proviso added through Finance Act, 2020 dated 30th June, 2020  \n6 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. ","quote_sha256":"b86e84d6857e23b871d23b49cc9412d45fb0669582957dbb47b9cd7b10ea3e59","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2fc45f94511a756eaa22","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":215109,"character_end":215126,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":214939,"character_end":215128,"quote":"oviso added through Finance Act, 2020 dated 30th June, 2020  \n6 The words “in deriving income chargeable to tax under the head “Income from Business” \nsubstituted by the Finance Act, 2004. ","quote_sha256":"e77bcfc1356c67876db6d0c76e8ced07032ad3f4a4bd6f8d0eadbf8e026ddcfe","reader_fragment":"p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-214400-216000-0d78abcf3fc500a6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a6965996a783591500d","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":217500,"character_end":217517,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":217330,"character_end":217658,"quote":"uance of \n                                            \n1The words “Small Business Finance Corporation (hereinafter referred to as “the Corporation”)” \nsubstituted by the Finance Act, 2009. \n2The word “Corporation” substituted by the Finance Act, 2011. \n3 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016.  ","quote_sha256":"ecd13fe3a3da16ac576b387334a93fc08adc1dd12ec85e83efd4552791833635","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b5734cfd5242b5fd14a","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":217563,"character_end":217580,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":217393,"character_end":217658,"quote":"ds “Small Business Finance Corporation (hereinafter referred to as “the Corporation”)” \nsubstituted by the Finance Act, 2009. \n2The word “Corporation” substituted by the Finance Act, 2011. \n3 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016.  ","quote_sha256":"06be780bce5c9b7e080acdf5718306b477eea4c5f1c15dc3d0c169e312cef33f","reader_fragment":"p-r-2b2ba404-216000-217600-3c29192301afff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-216000-217600-3c29192301afff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-feb283039cf95dec729b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":219691,"character_end":219708,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-219200-220800-4dd3cf338030aa78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-219200-220800-4dd3cf338030aa78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":219521,"character_end":219787,"quote":"ce between \nthe whole of such bad debt and the amount allowed as a \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"2a5a6ae8e201572398518e59cfe2072741fce801b2ba50efe95e74635a88972b","reader_fragment":"p-r-2b2ba404-219200-220800-4dd3cf338030aa78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-219200-220800-4dd3cf338030aa78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a587c570878e092401b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":219768,"character_end":219785,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-219200-220800-4dd3cf338030aa78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-219200-220800-4dd3cf338030aa78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":219598,"character_end":219787,"quote":"                                   \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"6137d24b0d4a51407e7918f69d90aede18864915d0fda016e0c4c53c2eb91f2a","reader_fragment":"p-r-2b2ba404-219200-220800-4dd3cf338030aa78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-219200-220800-4dd3cf338030aa78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95ca5946dd9635c091ea","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":221963,"character_end":221996,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":221793,"character_end":222226,"quote":"or development finance institution 10[or Non-\nBanking Finance Company (NBFC) or modaraba] shall be included in the income \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words “banking company or” omitted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the ","quote_sha256":"cd3484f9f5bf9a0caf4158790d556d32a3fa4378f42612704e34fac368681dc9","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fcb5a7c230174302c30","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222046,"character_end":222063,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":221876,"character_end":222293,"quote":"araba] shall be included in the income \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words “banking company or” omitted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The wor","quote_sha256":"8976b24bb9459b9c95eb35dc77613d5516b0bab5d037eb167ff4d271519e9dc2","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-05035969a0d7163ef8ad","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222068,"character_end":222101,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":221898,"character_end":222331,"quote":"ed in the income \n                                            \n1 Inserted by the Finance Act, 2003. \n2The words “banking company or” omitted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” s","quote_sha256":"2507540cff7030fa26036d12de1866cff25deb4b986911fbb1267de85c93eeab","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6c2ab7ec08f8b907d6a","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222106,"character_end":222136,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":221936,"character_end":222366,"quote":"                        \n1 Inserted by the Finance Act, 2003. \n2The words “banking company or” omitted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003","quote_sha256":"db5b2d6516cc4231b7a39e1efe778261c5c30b34983f4117becd9994e0dd50d3","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca443b2ed02c943367d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222188,"character_end":222205,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222018,"character_end":222435,"quote":" company or” omitted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance A","quote_sha256":"830e74e6b9cb597bb47961fa63a5fa69623d7d1b9362a972405831c24eb587be","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0dcd3c405b98baebbc69","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222210,"character_end":222243,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222040,"character_end":222445,"quote":"y the Finance Act, 2009. \n3 Inserted by the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"e598be4da7316c904d3c2db5696d83ee7a1ded1373f620fa76d2df28df6b39ef","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfaaa4177b7beb547297","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222248,"character_end":222281,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222078,"character_end":222445,"quote":"y the Finance Act, 2004. \n4 Added by the Finance Act, 2004. \n5The words “a banking company or” omitted by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"db00baef665aeca0b44afd7beee528eb0c008ee411a0786a3bff8ae552365cc0","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-611379fc0f9a465aca21","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222349,"character_end":222366,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222179,"character_end":222445,"quote":"d by the Finance Act, 2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"b421aaa4c731c07a0e38402e2651257fe3fe34cce8ae2ddbb673ef41d296a2a6","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd3e7468edbeaaa3fb79","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222371,"character_end":222404,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222201,"character_end":222445,"quote":"2009. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"e3b0229849458aafa1f83835a5ff4b79be2ff33fc88feba2b1aaf6beb50da286","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90e87eb6f35188125f53","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222410,"character_end":222443,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":222240,"character_end":222445,"quote":"003. \n7 Inserted by the Finance Act, 2003. \n8 The words “Non-bank Financial Institutions” substituted by the Finance Act, 2003. \n9 Inserted by the Finance Act, 2003. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"11b8b186d142933ec5f673ab88c7aca54e55d836d46f9bff9a99a03c169c9b44","reader_fragment":"p-r-2b2ba404-220800-222400-97747f7c8b9c409c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-220800-222400-97747f7c8b9c409c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a81c867e00367bf8622","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224113,"character_end":224146,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":223943,"character_end":224376,"quote":"unt so applied shall be included in the income from business of the company in \nthe tax year in which it is so applied. \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2 The expression “section 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery ","quote_sha256":"d2d747a1e95b12e2f3000e2d62436aeff688126ad634e50282293047ee2a28bd","reader_fragment":"p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-222400-224000-8f665b4f0f6f0bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46cc9d88dbeca0d34fe2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224249,"character_end":224266,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224079,"character_end":224449,"quote":"                               \n1 Inserted by the Finance Act, 2003. \n2 The expression “section 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act 2014”. ","quote_sha256":"026181819a76cf9549b1936005008788ad556327efaa9d8b2508894306bfbcb1","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f4109d82a7594c0a9bd","source":"pk-code-f40603913b933194","title":"Banking Tribunals Ordinance, 1984","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224281,"character_end":224314,"quote":"Banking Tribunals Ordinance, 1984","quote_sha256":"0123947bf598fe02ad4f9b2fbc934bd3287a364811c00523f0ee9c368bafea50","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224111,"character_end":224449,"quote":"1 Inserted by the Finance Act, 2003. \n2 The expression “section 120 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act 2014”. ","quote_sha256":"55d230d76dcb3add7a1762bc5bc0f86566839bcd4f98344e80f1be11684837a8","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a6d578d5b5570ed208c","source":"pk-code-f40603913b933194","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224430,"character_end":224446,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":224260,"character_end":224449,"quote":", 2021. \n3The words “Banking Tribunals Ordinance, 1984” substituted by the words “Financial Institutions \n(Recovery Of Finances)    Ordinance, 2001 (XLVI of 2001) by the Finance Act 2014”. ","quote_sha256":"181af04c1493b68e95b0370db9f779f751c8fe8115b2c8672f214f0591341548","reader_fragment":"p-r-2b2ba404-224000-225600-2b7324556c9f3214","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-224000-225600-2b7324556c9f3214","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9696a94caf5d8a567f3a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226524,"character_end":226541,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226354,"character_end":226771,"quote":" discharge of the \nentitlement is postponed or the amount is payable by instalments. \n \n                                            \n1 Sub-section (1) substituted by the Finance Act, 2003. The substituted sub-section (1) read as follows: \n“(1) \nA person’s income chargeable to tax under the head “Income from Business” shall be \ncomputed in accordance with the method of accounting regularly employed by the person.” ","quote_sha256":"8f997da69432f5dfa718cca82fa034f66e1f82173a42053a0f0d3578153caa58","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2aa6934e2d25a56d46f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226829,"character_end":226846,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226659,"character_end":226911,"quote":"rom Business” shall be \ncomputed in accordance with the method of accounting regularly employed by the person.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Substituted for the word “notice” by the Finance Act, 2003. ","quote_sha256":"3a5875d36ab53ee908b24e9436bb1cb0c1c860c726f068d76982b42642e2088a","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd6d8f72ac14be2623cd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226892,"character_end":226909,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":226722,"character_end":226911,"quote":"of accounting regularly employed by the person.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Substituted for the word “notice” by the Finance Act, 2003. ","quote_sha256":"aaf71401d0c59c8e8fff92bf5948e2d330adbf5eb5ba3c3247445c4dc25ba901","reader_fragment":"p-r-2b2ba404-225600-227200-1d56de484aff0cb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-225600-227200-1d56de484aff0cb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa4a3302b072976f637a","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228912,"character_end":228929,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228742,"character_end":229159,"quote":"cquired by the person in the year; and \n \n                                            \n1The comma and words “, but not before economic performance occurs” omitted by the Finance Act, 2004. \n2 Sub-section (4) omitted by the Finance Act, 2004. The omitted sub-section (4) read as follows:  \n“(4) \nFor the purposes of sub-section (3), economic performance shall occur - \n(a) \nin the case of the acquisition of services o","quote_sha256":"770ff0c510c89d727523c6ce1f91d99e65ae1f7d808f1ac9e215ad2c171be696","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fcff1ad22eab830a2948","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228965,"character_end":228982,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":228795,"character_end":229212,"quote":"                                 \n1The comma and words “, but not before economic performance occurs” omitted by the Finance Act, 2004. \n2 Sub-section (4) omitted by the Finance Act, 2004. The omitted sub-section (4) read as follows:  \n“(4) \nFor the purposes of sub-section (3), economic performance shall occur - \n(a) \nin the case of the acquisition of services or assets, at the time the services or \nassets are pro","quote_sha256":"1af22738a2dbf18065e1af884e8c7e7973c61bc3309b59de66c69093d78332e5","reader_fragment":"p-r-2b2ba404-227200-228800-41022364623f2851","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-227200-228800-41022364623f2851","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81cc8d1b7b8ac22e9ff6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":229393,"character_end":229426,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":229223,"character_end":229466,"quote":" \nin the case of the use of assets, at the time the assets are used; and \n(c) \nin any other case, at the time payment is made in full satisfaction of the \nliability.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"d9796c802fd1ca98827ecef5c3800618a8660357c40a4b05889502a44f68a410","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3840d92d122030504ad6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":229431,"character_end":229464,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":229261,"character_end":229466,"quote":" the time the assets are used; and \n(c) \nin any other case, at the time payment is made in full satisfaction of the \nliability.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"2b9490575fd0bdf27a53e2dd6ce188f045a3a99c60e6b8f63e42410f81e27417","reader_fragment":"p-r-2b2ba404-228800-230400-917099dee8f9f542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-228800-230400-917099dee8f9f542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b3570b0da7377c96afa","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":231676,"character_end":231693,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-230400-232000-e68fad0997809c03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-230400-232000-e68fad0997809c03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":231506,"character_end":231694,"quote":"ts directly related to the \nmanufacture or production of stock-in-trade; \n \n                                            \n1 Substituted for the words “fair market” by the Finance Act, 2002 ","quote_sha256":"0ed77ef1c6794afe72bf9a62fc891619ce1a09a0bb5e71ea8cbb40a6f00c4b18","reader_fragment":"p-r-2b2ba404-230400-232000-e68fad0997809c03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-230400-232000-e68fad0997809c03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-772feebb2467c710cde8","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235250,"character_end":235267,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235080,"character_end":235497,"quote":"ion received by the person on disposal of the asset; and  \n \nB \nis the cost of the asset. \n \n \n4[   ]  \n \n \n                                            \n1Inserted by the Finance Act, 2012. \n2 Sub-section (1A) substituted by the Finance Act, 2022. Substituted sub-section (1A) reads as \nfollows: \n“(1A) Notwithstanding anything contained in sub-sections (1) and (3) gain 2[under sub-section \n(3A) 2[  ] ] 2[ ]  by a pe","quote_sha256":"5bf05ae67f7f49c3ca5d6862effb0d4204e5bfa5d8f49f6bebc6e159fbf50a1c","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68b21c8038396202b4a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235308,"character_end":235325,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235138,"character_end":235555,"quote":"\n \nB \nis the cost of the asset. \n \n \n4[   ]  \n \n \n                                            \n1Inserted by the Finance Act, 2012. \n2 Sub-section (1A) substituted by the Finance Act, 2022. Substituted sub-section (1A) reads as \nfollows: \n“(1A) Notwithstanding anything contained in sub-sections (1) and (3) gain 2[under sub-section \n(3A) 2[  ] ] 2[ ]  by a person in a tax year, shall be chargeable to tax in that yea","quote_sha256":"b0637dd3987825be112318bceb38b3122e9e65e18af0e93d818d13fd0eae016c","reader_fragment":"p-r-2b2ba404-233600-235200-1fdfaebd59f52349","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-233600-235200-1fdfaebd59f52349","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58a0a1d390a03bde9a51","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235717,"character_end":235734,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235547,"character_end":235964,"quote":"that year under the head Capital \nGains at the rates specified in Division VIII of Part I of the First Schedule.” \n3 The expression “sub-sections (3) and” omitted by the Finance Act, 2022. \n4 Sub-section (3) omitted by the Finance Act, 2022. Omitted sub-section (3) reads as follows: \n    “(3) Where a capital asset has been held by a person for more than one year,4[other than shares of \npublic companies including t","quote_sha256":"6494d536534e8b61267abb3d0bafcdf5076cbfcc9f7e6314ced1660dc2e981a2","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a643e9a806ca4639cd0","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235770,"character_end":235787,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":235600,"character_end":236017,"quote":"specified in Division VIII of Part I of the First Schedule.” \n3 The expression “sub-sections (3) and” omitted by the Finance Act, 2022. \n4 Sub-section (3) omitted by the Finance Act, 2022. Omitted sub-section (3) reads as follows: \n    “(3) Where a capital asset has been held by a person for more than one year,4[other than shares of \npublic companies including the vouchers of Pakistan Telecommunication Corporation","quote_sha256":"00d623d7d5ac68d44bcd3f8bceeeeed9ee71963de5037bcde3ff65160f267eef","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-970fe364cea2f3342a2a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":236552,"character_end":236569,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":236382,"character_end":236799,"quote":"Income ______________________ \n \n89 \n \n   1[    ]  \n     \n    2[     ] \n \n3[  ]  \n                                            \n1 The sub-section (3A) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted  \nsub-section read as follows: \n(3A) \nNotwithstanding anything contained in sub-section (3), the amount of any gain arising on \ndisposal of immovable property being an open plot shall be comp","quote_sha256":"fe5ee7c583feeae87c519a804c6ab8a461fcc88c09d13d4308716da0a0318097","reader_fragment":"p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-235200-236800-1c1f21a93e65a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85413afe665203a0cdf2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":237278,"character_end":237295,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-236800-238400-70d5551531929167","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-236800-238400-70d5551531929167","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":237108,"character_end":237525,"quote":"ere the holding period of open plot exceeds eight years \n0 \n \n \nwhere A is the amount of the gain determined under sub-section (2). \n \n2 Sub-sections (3A) omitted by the Finance Act, 2022. Omitted sub-section reads as follows: \n(3A) \nNotwithstanding anything contained in sub-section (3), the amount of any gain arising \non disposal of an immovable property shall be computed in accordance with the formula specified ","quote_sha256":"821b28138b4825d28820ea464b2dc9e1a167ede411245f29a0a027afccfea097","reader_fragment":"p-r-2b2ba404-236800-238400-70d5551531929167","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-236800-238400-70d5551531929167","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5f4b4501794d80ec295","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":238220,"character_end":238237,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-236800-238400-70d5551531929167","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-236800-238400-70d5551531929167","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":238050,"character_end":238467,"quote":"the holding period of an immovable property \nexceeds four years  \n0 \nwhere A is the amount of gain determined under sub-section (2).] \n3 Sub-section (3B) omitted through Finance Act, 2020 dated 30th June, 2020. The omitted clause read \nas follows: (3B) Notwithstanding anything contained in sub-section (3), the amount of any gain arising \non disposal of immovable property being a constructed property shall be compu","quote_sha256":"f02b549cf6ca80f114780177a1bcdb91623c7d06b4a1bfcbe68e28407b2c7463","reader_fragment":"p-r-2b2ba404-236800-238400-70d5551531929167","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-236800-238400-70d5551531929167","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-52e358f2568a4f10529c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239955,"character_end":239988,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239785,"character_end":240218,"quote":"any movable property 7[excluding capital assets specified in \nsub-section (5) of section 38] held for personal use by the \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Sub-section (4A) omitted through Finance Act, 2022. Omitted sub-section read as follows: \n“(4A) Where the capital asset becomes the property of the person — \n(a)  under a gift 2[from a relative as defined in sub section (5) o","quote_sha256":"082aff3d4ea407e04ca1b2882908585d46f38b7ef2bb0feec4bdbd1920900c30","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6d8eaa93ba5b1d74624","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240026,"character_end":240043,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":239856,"character_end":240273,"quote":"on (5) of section 38] held for personal use by the \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Sub-section (4A) omitted through Finance Act, 2022. Omitted sub-section read as follows: \n“(4A) Where the capital asset becomes the property of the person — \n(a)  under a gift 2[from a relative as defined in sub section (5) of section 85], bequest or will;  \n(b)  by succession, i","quote_sha256":"302fea333e96b0aa0679310f675f7b31ef949735ba08cac0da94d65128f6f0d5","reader_fragment":"p-r-2b2ba404-238400-240000-c97e723d92c4ae37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-238400-240000-c97e723d92c4ae37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca90121c14d958c21d02","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241017,"character_end":241034,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240847,"character_end":241264,"quote":"ll apply for the purpose of \ndetermining the cost of asset in the hands of recipient of the gift.] \n3 The brackets and words “(a) any stock-in-trade;” substituted by the Finance Act, 2002 \n4The brackets and words “(not being stocks and shares)” omitted by the Finance Act, 2010. \n5Inserted by the Finance Act, 2012. \n6Clause (c) omitted by the Finance Act, 2012. Omitted clause (c) read as follows:- \n   “(c)  \nany im","quote_sha256":"27468ceba570221ba39b8b83214c9f3174e2fb3f7c136a7dc312f8fed728a4fd","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eadf65dd0a2c563a67c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241107,"character_end":241124,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240937,"character_end":241354,"quote":"e gift.] \n3 The brackets and words “(a) any stock-in-trade;” substituted by the Finance Act, 2002 \n4The brackets and words “(not being stocks and shares)” omitted by the Finance Act, 2010. \n5Inserted by the Finance Act, 2012. \n6Clause (c) omitted by the Finance Act, 2012. Omitted clause (c) read as follows:- \n   “(c)  \nany immovable property; or” \n7 The brackets, commas and words “(including wearing apparel, jewel","quote_sha256":"96c3321daaa3dc884d69be91660df70eece43a13986f31681409af033febe615","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b1380a607f2a88dcd65","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241144,"character_end":241161,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":240974,"character_end":241391,"quote":"a) any stock-in-trade;” substituted by the Finance Act, 2002 \n4The brackets and words “(not being stocks and shares)” omitted by the Finance Act, 2010. \n5Inserted by the Finance Act, 2012. \n6Clause (c) omitted by the Finance Act, 2012. Omitted clause (c) read as follows:- \n   “(c)  \nany immovable property; or” \n7 The brackets, commas and words “(including wearing apparel, jewellery, or furniture)” substituted \nby ","quote_sha256":"c82964cd3aa38b32e4e8d2c12d743a0b0802b84801b32b5a807730623ddf06c2","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a557c2dadea0f07e28c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241191,"character_end":241208,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241021,"character_end":241414,"quote":"nce Act, 2002 \n4The brackets and words “(not being stocks and shares)” omitted by the Finance Act, 2010. \n5Inserted by the Finance Act, 2012. \n6Clause (c) omitted by the Finance Act, 2012. Omitted clause (c) read as follows:- \n   “(c)  \nany immovable property; or” \n7 The brackets, commas and words “(including wearing apparel, jewellery, or furniture)” substituted \nby the Finance Act, 2003. ","quote_sha256":"f85666149666a30b94c2c2e40dacb9f092a84ba6d46ce1276e50ecb28a41cc86","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4766254f9b4d69805ac","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241395,"character_end":241412,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":241225,"character_end":241414,"quote":"(c) read as follows:- \n   “(c)  \nany immovable property; or” \n7 The brackets, commas and words “(including wearing apparel, jewellery, or furniture)” substituted \nby the Finance Act, 2003. ","quote_sha256":"36896b6435500b6769230f93b438c9f297d2bc872eda7a2fb46c59337b0d722c","reader_fragment":"p-r-2b2ba404-240000-241600-f760cb1066f64a08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-240000-241600-f760cb1066f64a08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a17b6ab91996a23cd51d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243373,"character_end":243390,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243203,"character_end":243620,"quote":"ent within a period of \nless than thirty days as specified in the notice.] \n \n                                            \n1 The comma and word “; or” substituted by the Finance Act, 2002 \n2 Clause (e) omitted by the Finance Act, 2001. The omitted clause (e)  read as follows: \n“(e) \nany modaraba certificate or any instrument of redeemable capital listed on any stock exchange \nor shares of a public company.” \n3 Sub","quote_sha256":"f82419c15a7c1c1e8e03e4d9b70745f8a0d88ad1dcc2ebdf4d74d19d6de1dec7","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3bd9219e2affdb01b73a","source":"pk-code-f40603913b933194","title":"Finance Act, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243420,"character_end":243437,"quote":"Finance Act, 2001","quote_sha256":"7fb4db91c25fbe0a9c36b985f3b5b54e9391064e0f8adc2a5408b99676760a6b","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243250,"character_end":243667,"quote":"s specified in the notice.] \n \n                                            \n1 The comma and word “; or” substituted by the Finance Act, 2002 \n2 Clause (e) omitted by the Finance Act, 2001. The omitted clause (e)  read as follows: \n“(e) \nany modaraba certificate or any instrument of redeemable capital listed on any stock exchange \nor shares of a public company.” \n3 Sub-sections (6) to (10) added by the Finance (Sup","quote_sha256":"0acf6ad5e833f1ecab92507534ead409117e8375f3ecd9e4ff06a6c0c1927d1a","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-086bd93af3ed3a9d85fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243745,"character_end":243762,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243575,"character_end":243813,"quote":"hange \nor shares of a public company.” \n3 Sub-sections (6) to (10) added by the Finance (Supplementary) Act, 2023 (X of 2023) dated \n23.02.2023. \n4 Words inserted by the Finance Act, 2024. \n5 Expression inserted by the Finance Act, 2024. ","quote_sha256":"86ef1fb1aac8a02c13485e87ebf57bf8044c2ae63290a4450668d7944c18da86","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ed1fb5c5f644a8106ef","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243794,"character_end":243811,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":243624,"character_end":243813,"quote":"tions (6) to (10) added by the Finance (Supplementary) Act, 2023 (X of 2023) dated \n23.02.2023. \n4 Words inserted by the Finance Act, 2024. \n5 Expression inserted by the Finance Act, 2024. ","quote_sha256":"f70702d6fc13d1eb6adab9b653e72706ebe434d84fe09d9bcb09aa3479bc5702","reader_fragment":"p-r-2b2ba404-243200-244800-ea70a32afa515b61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-243200-244800-ea70a32afa515b61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a7e895cc9188f6d7f8f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245217,"character_end":245234,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245047,"character_end":245464,"quote":"A – B \n \n \nWhere — \n \n(i)  \n‘A’ is the consideration received by the person on disposal of \nthe security; and \n                                            \n1Added by the Finance Act, 2010. \n2 Omitted by Finance Act, 2015. The omitted words read as follows:- \n“ held for a period of less than a year,” \n3Inserted by the Finance Act, 2012. \n5 The First proviso omitted by Finance Act, 2014. The omitted proviso read as ","quote_sha256":"4dafb2bb7d2402bd741275cad95d19212fd206e67d728a20d0053a5e9d052a60","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8165603641b02727a4f9","source":"pk-code-f40603913b933194","title":"Omitted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245239,"character_end":245267,"quote":"Omitted by Finance Act, 2015","quote_sha256":"4eda85e7df929721354b0b2eb8dccae829a4ab0853b04084b1a13083027ba126","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245069,"character_end":245497,"quote":"(i)  \n‘A’ is the consideration received by the person on disposal of \nthe security; and \n                                            \n1Added by the Finance Act, 2010. \n2 Omitted by Finance Act, 2015. The omitted words read as follows:- \n“ held for a period of less than a year,” \n3Inserted by the Finance Act, 2012. \n5 The First proviso omitted by Finance Act, 2014. The omitted proviso read as follows: \n“Provided that this sec","quote_sha256":"ff38eb63500a0846e6bf81322db660e6bd26c926418691e9c9caed947b2ba568","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4014d4b22e49bd0ea9d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245366,"character_end":245383,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245196,"character_end":245613,"quote":"      \n1Added by the Finance Act, 2010. \n2 Omitted by Finance Act, 2015. The omitted words read as follows:- \n“ held for a period of less than a year,” \n3Inserted by the Finance Act, 2012. \n5 The First proviso omitted by Finance Act, 2014. The omitted proviso read as follows: \n“Provided that this section shall not apply if the securities are held for a period of more than a \nyear.” \n5The word “further” omitted by ","quote_sha256":"204d639bc0fa68575fbb8f644b890a57ee7cbee361ba9d0b2cc71260f0ae070b","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7373f36c6232c55eddb6","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245417,"character_end":245434,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245247,"character_end":245664,"quote":"by Finance Act, 2015. The omitted words read as follows:- \n“ held for a period of less than a year,” \n3Inserted by the Finance Act, 2012. \n5 The First proviso omitted by Finance Act, 2014. The omitted proviso read as follows: \n“Provided that this section shall not apply if the securities are held for a period of more than a \nyear.” \n5The word “further” omitted by Finance Act, 2014 \n6 Full stop substituted with col","quote_sha256":"8854cab3a2a420c724a58e74d5f59e8d0b4a5807f3d470537655d7345d98e9f5","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb82dedaab002d323579","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245613,"character_end":245630,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245443,"character_end":245860,"quote":"tted proviso read as follows: \n“Provided that this section shall not apply if the securities are held for a period of more than a \nyear.” \n5The word “further” omitted by Finance Act, 2014 \n6 Full stop substituted with colon and new proviso added by the by the Finance (Supplementary) Act, \n2023 (X of 2023) dated 23.02.2023. \n7 Second proviso substituted by the by the Finance Act, 2023. The substituted second provis","quote_sha256":"5b2643ed357eb5bc3f3292d497040874360de9d6dac53d663f9b97765fc0af20","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af3019b064d3908813b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245812,"character_end":245829,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":245642,"character_end":246059,"quote":"p substituted with colon and new proviso added by the by the Finance (Supplementary) Act, \n2023 (X of 2023) dated 23.02.2023. \n7 Second proviso substituted by the by the Finance Act, 2023. The substituted second proviso read as \nfollows: \n“Provided further that this section shall not apply to the disposal of shares of a listed company made \notherwise than through registered stock exchange and which are not settled","quote_sha256":"881865ebeb796fcada242373e6b8bef554eb0dcde49d7f728049b7690013cb19","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69efd99540f599f4cc70","source":"pk-code-f40603913b933194","title":"Finance Act,2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":246200,"character_end":246216,"quote":"Finance Act,2012","quote_sha256":"983aafad78d1140c027f6f0730d4f5374e77c14b772623394490746493ab9c23","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":246030,"character_end":246218,"quote":"nge and which are not settled through NCCPL and \nthe provisions of section 37 shall apply on such disposal of shares of a listed company, accordingly.” \n8Inserted by the Finance Act,2012. ","quote_sha256":"728d21c2fe389265d1530a8826287db9484a348c7c00b45e6eea4bd5f7865425","reader_fragment":"p-r-2b2ba404-244800-246400-85213d4ca364a449","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-244800-246400-85213d4ca364a449","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d93d6f63f0bff96e0616","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248385,"character_end":248402,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248215,"character_end":248619,"quote":"e, where a person \nsustains a loss on disposal of securities in a tax year, the loss shall be set off only \n                                            \n1Inserted by the Finance Act, 2014. \n2 Inserted by the Finance Act, 2021. \n3The sub-section (3A) inserted by the Finance Act, 2014. \n4Inserted by the Finance Act, 2016. \n5 New sub-section (3B) inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"29ca4fc6e29c6d137b42c262d4aa6a0e5613dd122231d4fc04297284ced90384","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30793e7e381992b54ded","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248407,"character_end":248440,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248237,"character_end":248619,"quote":"tains a loss on disposal of securities in a tax year, the loss shall be set off only \n                                            \n1Inserted by the Finance Act, 2014. \n2 Inserted by the Finance Act, 2021. \n3The sub-section (3A) inserted by the Finance Act, 2014. \n4Inserted by the Finance Act, 2016. \n5 New sub-section (3B) inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"0372dfcdeb20e3d25264a5954a5cf55804765e35e20e1b484d121ce459cf9a7f","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eabff04d6b31ec9f3ae5","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248481,"character_end":248498,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248311,"character_end":248619,"quote":"t off only \n                                            \n1Inserted by the Finance Act, 2014. \n2 Inserted by the Finance Act, 2021. \n3The sub-section (3A) inserted by the Finance Act, 2014. \n4Inserted by the Finance Act, 2016. \n5 New sub-section (3B) inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"c66d956994a3b0283a59066ed0895dc4d2858acadaafb3f9ca53ce35b3302a5e","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72c500f374639b5ec04f","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248518,"character_end":248535,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248348,"character_end":248619,"quote":"                   \n1Inserted by the Finance Act, 2014. \n2 Inserted by the Finance Act, 2021. \n3The sub-section (3A) inserted by the Finance Act, 2014. \n4Inserted by the Finance Act, 2016. \n5 New sub-section (3B) inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"3619218242edfc6a9d9731c2bc8e4165c4622c10b229ef78192b71c31e4defe6","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29c0df1e6f057b9bfce0","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248578,"character_end":248595,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":248408,"character_end":248619,"quote":"nserted by the Finance Act, 2021. \n3The sub-section (3A) inserted by the Finance Act, 2014. \n4Inserted by the Finance Act, 2016. \n5 New sub-section (3B) inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"240976b847eabd68e79e8e5c6a46ea72651d29a8122f1b556cd3df55c7f0940e","reader_fragment":"p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-248000-249600-0f1c65dfd7f2ff07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fc35fb0b0ae8834ae91","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":250950,"character_end":250980,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":250780,"character_end":250982,"quote":"l stop substituted by colon through Finance Supplementary (Second Amendment) Act, 2019 \n2 New Proviso added through Finance Supplementary (Second Amendment) Act, 2019 \n3 Added by the Finance Act, 2021. ","quote_sha256":"de0536bf7c9f885a4e2f21909c36330cfbd28f87f79339969d4efae9cca480f8","reader_fragment":"p-r-2b2ba404-249600-251200-d458c470a5f01e47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-249600-251200-d458c470a5f01e47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-296fd4c09575347d603f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252261,"character_end":252294,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252091,"character_end":252524,"quote":" use or \nexploitation of property, including from the grant of a right to explore \nfor, or exploit, natural resources;  \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 The word “Dividends” substituted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, ","quote_sha256":"b35d13584781891cf2c4ea9099173358124fa19fbf2b25b7ca1fcd06c86537aa","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6fb4000c153f03875e4","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252338,"character_end":252355,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252168,"character_end":252530,"quote":"lore \nfor, or exploit, natural resources;  \n \n                                            \n1 Inserted by the Finance Act, 2002 \n2 The word “Dividends” substituted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. ","quote_sha256":"af2a1126a1c5ca214191094b3300d787ebc8fc235435006f25ab580ff813c19a","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f76a2ae629a6a811425d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252399,"character_end":252416,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252229,"character_end":252530,"quote":"                             \n1 Inserted by the Finance Act, 2002 \n2 The word “Dividends” substituted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. ","quote_sha256":"be42378f31d4aba54dd58112c3ef3b518d9faef7aaf45552e7614f9143cf3074","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d653358db8a3a0599ac6","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252435,"character_end":252452,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252265,"character_end":252530,"quote":"rted by the Finance Act, 2002 \n2 The word “Dividends” substituted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. ","quote_sha256":"ec4322f4f39af39b6d8086890b77f2bcd2ea8f15ac7a4b10c31c47252c4836de","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b3021bdcae0892fedc5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252457,"character_end":252490,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252287,"character_end":252530,"quote":"t, 2002 \n2 The word “Dividends” substituted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. ","quote_sha256":"19ba83973b46379dfc28fc2796383c2bf35526b0e778aaab8cb3d2c09f9be91a","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1eb472851cc223ba56b7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252495,"character_end":252528,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":252325,"character_end":252530,"quote":"tuted by the Finance Act, 2002 \n3 The word “royalties” substituted by the Finance Act, 2002 \n4Inserted by the Finance Act, 2012. \n5 Inserted by the Finance Act, 2003. \n6 Inserted by the Finance Act, 2003. ","quote_sha256":"c03c99601c44158c526d051d4443eccb51a1162a003a994ed29020e9d9195d6c","reader_fragment":"p-r-2b2ba404-251200-252800-d9beb5752f24986f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-251200-252800-d9beb5752f24986f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb103dba8bc5cef8d1fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254095,"character_end":254112,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":253925,"character_end":254342,"quote":" another \nperson (not being a banking company or financial institution) otherwise than by a \n                                            \n1 The word “and” omitted by the Finance Act, 2014. \n2 The word “and” omitted by the Finance Act, 2019.  \n3 Added by the Finance Act,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (","quote_sha256":"4d469ce9d70ff181227a8ab14e7ced98bfb06dd27f7a3c2f99a38ee957480ce5","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13b9daa9681a0cee963f","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254147,"character_end":254164,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":253977,"character_end":254394,"quote":"ancial institution) otherwise than by a \n                                            \n1 The word “and” omitted by the Finance Act, 2014. \n2 The word “and” omitted by the Finance Act, 2019.  \n3 Added by the Finance Act,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expres","quote_sha256":"fb27c2008e4ad18c39d205d8d6e46f0b6c844ee4b60b99d6e55ba2ba9ad46900","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1241e87b7203139209df","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254170,"character_end":254201,"quote":"Added by the Finance Act,  2005","quote_sha256":"510e5c1bf99a11bd01ce97e6709d653db592a4772c1c2d1b3d21d7d96457516e","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254000,"character_end":254431,"quote":"erwise than by a \n                                            \n1 The word “and” omitted by the Finance Act, 2014. \n2 The word “and” omitted by the Finance Act, 2019.  \n3 Added by the Finance Act,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expression “grandparents, parents, spouse, ","quote_sha256":"f9fd369bb5fa690bb5480d51dcf881207f8ceba0bb1047aa53135c674c57179c","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9516585a24d582da39e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254256,"character_end":254273,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254086,"character_end":254503,"quote":"d by the Finance Act, 2014. \n2 The word “and” omitted by the Finance Act, 2019.  \n3 Added by the Finance Act,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expression “grandparents, parents, spouse, brother, sister, son or a daughter” substituted by \nthe Finance Act, 202","quote_sha256":"da90220cee9faae0c0c05b1d52f5d44dfc8937ae2fa604b4a0adf3e28fa27e92","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d92133502fa82624e8a","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254308,"character_end":254325,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254138,"character_end":254555,"quote":"d by the Finance Act, 2019.  \n3 Added by the Finance Act,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expression “grandparents, parents, spouse, brother, sister, son or a daughter” substituted by \nthe Finance Act, 2021. \n8 Full stop substituted with a semi-colon and th","quote_sha256":"6f500adbb76ccaa503546b25932b59e1c539a458b2da794b42d16e07c56a371f","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b555057a286a696dac1","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254362,"character_end":254379,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254192,"character_end":254609,"quote":"ct,  2005. \n4 The “full stop” substituted by word “;and” by the Finance Act, 2019. \n5 The word “and” omitted by the Finance Act, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expression “grandparents, parents, spouse, brother, sister, son or a daughter” substituted by \nthe Finance Act, 2021. \n8 Full stop substituted with a semi-colon and the word “and” added by the Finance Act, 2023. \n9 Clause","quote_sha256":"01eab2cfb776b0d243c7693828ff87be30b7985b79abf6478c60d33ef56f827b","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7c34c458fb3424a272e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254487,"character_end":254504,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254317,"character_end":254734,"quote":"ct, 2023. \n6 New clause (Ia) inserted by the Finance Act, 2019. \n7 The expression “grandparents, parents, spouse, brother, sister, son or a daughter” substituted by \nthe Finance Act, 2021. \n8 Full stop substituted with a semi-colon and the word “and” added by the Finance Act, 2023. \n9 Clause added by the Finance Act, 2023. \n10 Clause (m) added by the Finance Act, 2014. \n11 Clause (m) omitted by the Finance Act, 20","quote_sha256":"d6e1512db38c7a9e7a65b0669e14d7e030eba3054db0707b0c9293bceebf5522","reader_fragment":"p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-252800-254400-fd847b47c6cf66b8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-688da9a28fb258e59a04","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254581,"character_end":254598,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254411,"character_end":254828,"quote":"s, parents, spouse, brother, sister, son or a daughter” substituted by \nthe Finance Act, 2021. \n8 Full stop substituted with a semi-colon and the word “and” added by the Finance Act, 2023. \n9 Clause added by the Finance Act, 2023. \n10 Clause (m) added by the Finance Act, 2014. \n11 Clause (m) omitted by the Finance Act, 2018,the omitted clause(m) reads as follows:- \n   “(m) income arising to the shareholder of a co","quote_sha256":"54025ba8d15d5b6fdb522aa78a9cefa54b2e3559e9cfe36818ff2f2e16a28240","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0044acb485db8489e5c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254623,"character_end":254640,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254453,"character_end":254870,"quote":"r a daughter” substituted by \nthe Finance Act, 2021. \n8 Full stop substituted with a semi-colon and the word “and” added by the Finance Act, 2023. \n9 Clause added by the Finance Act, 2023. \n10 Clause (m) added by the Finance Act, 2014. \n11 Clause (m) omitted by the Finance Act, 2018,the omitted clause(m) reads as follows:- \n   “(m) income arising to the shareholder of a company, from the issuance of bonus shares” ","quote_sha256":"4cbe6055d71bdcb183ab60d72ac31d63c6b881ca9bf7f609ecced6dcc96d764d","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69dfda0c913593fb6749","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254670,"character_end":254687,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254500,"character_end":254917,"quote":"2021. \n8 Full stop substituted with a semi-colon and the word “and” added by the Finance Act, 2023. \n9 Clause added by the Finance Act, 2023. \n10 Clause (m) added by the Finance Act, 2014. \n11 Clause (m) omitted by the Finance Act, 2018,the omitted clause(m) reads as follows:- \n   “(m) income arising to the shareholder of a company, from the issuance of bonus shares” \n12 Inserted by the Finance Act, 2003. \n13 The ","quote_sha256":"a0809bcaae8cd5599522d7be122f6a13eae897f99c870717c779243d7dd24c81","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-011eb00259c3f9dd04b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254719,"character_end":254736,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254549,"character_end":254966,"quote":"and the word “and” added by the Finance Act, 2023. \n9 Clause added by the Finance Act, 2023. \n10 Clause (m) added by the Finance Act, 2014. \n11 Clause (m) omitted by the Finance Act, 2018,the omitted clause(m) reads as follows:- \n   “(m) income arising to the shareholder of a company, from the issuance of bonus shares” \n12 Inserted by the Finance Act, 2003. \n13 The words “an income year” substituted by the Finance","quote_sha256":"9a3b791598d0b6107c18e732866e6682411e8778977a144ad2ae76d3ecbfde0c","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-241d7096f61ac0c961b3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254874,"character_end":254907,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254704,"character_end":254977,"quote":"omitted by the Finance Act, 2018,the omitted clause(m) reads as follows:- \n   “(m) income arising to the shareholder of a company, from the issuance of bonus shares” \n12 Inserted by the Finance Act, 2003. \n13 The words “an income year” substituted by the Finance Act, 2002 ","quote_sha256":"5ba8b3103c6df57fa3e4dc1a90e4ddac624ca52c89b2d6b099409322b3166fb3","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-576c0f4791cd06517b99","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254959,"character_end":254976,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":254789,"character_end":254977,"quote":"come arising to the shareholder of a company, from the issuance of bonus shares” \n12 Inserted by the Finance Act, 2003. \n13 The words “an income year” substituted by the Finance Act, 2002 ","quote_sha256":"569111cd0db504762ab6344b4f16ee9da9d005c1a7cda3db837615db22eca1a6","reader_fragment":"p-r-2b2ba404-254400-256000-0891aa03657d4343","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-254400-256000-0891aa03657d4343","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e47edb98ed46dca88d0","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257036,"character_end":257053,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256866,"character_end":257283,"quote":"s” for a \ntax year, a deduction shall be allowed for any expenditure paid by the person in \n                                            \n1 The expression inserted by the Finance Act, 2025. \n2 The word “Card” omitted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by t","quote_sha256":"de42969b26e5026723773659b928698acd945e6c5dac63d74098216af371a1c2","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0399ca3bd3dee207a93b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257089,"character_end":257106,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256919,"character_end":257336,"quote":"any expenditure paid by the person in \n                                            \n1 The expression inserted by the Finance Act, 2025. \n2 The word “Card” omitted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by the Finance Act, 2002. The omitted sub-section (6) rea","quote_sha256":"31840e005b6f7f8291d874a2a8ea42247f97397ee0f6385d84249380ed16c50f","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2bcbe0cda3265d177322","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257111,"character_end":257144,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256941,"character_end":257374,"quote":"y the person in \n                                            \n1 The expression inserted by the Finance Act, 2025. \n2 The word “Card” omitted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by the Finance Act, 2002. The omitted sub-section (6) read as follows: \n“(6)  \nExpenditure is o","quote_sha256":"52a3ecf1c4bb4b9b120b5047a0f7e5b06b05f7afb30355d4c940ee5bce8c8794","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c87b7dd96ae1d17a26d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257149,"character_end":257182,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":256979,"character_end":257412,"quote":"                       \n1 The expression inserted by the Finance Act, 2025. \n2 The word “Card” omitted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by the Finance Act, 2002. The omitted sub-section (6) read as follows: \n“(6)  \nExpenditure is of a capital nature if it has a normal ","quote_sha256":"6a6bea5966bd4902dc30c264789483c1879ad1a1af16b28c7dfb06a6f8bfcb7a","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dbdefa96b397e43e25fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257233,"character_end":257250,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257063,"character_end":257448,"quote":"ord “Card” omitted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by the Finance Act, 2002. The omitted sub-section (6) read as follows: \n“(6)  \nExpenditure is of a capital nature if it has a normal useful life of more than one year.” ","quote_sha256":"d12322e363332b4a93980ab592f5639139da3eed18c3134834291361891fcf58","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-251fcbf58f6e07714a45","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257286,"character_end":257303,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":257116,"character_end":257448,"quote":"ted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5 The expression “5, 6 or 7” substituted by the Finance Act, 2021. \n6 Sub-section (6) omitted by the Finance Act, 2002. The omitted sub-section (6) read as follows: \n“(6)  \nExpenditure is of a capital nature if it has a normal useful life of more than one year.” ","quote_sha256":"a6e50f4b82e55f2c5ff9b991b9172d4623eb20ce788abb23e761313a855152ae","reader_fragment":"p-r-2b2ba404-256000-257600-c569d08c91669d96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-256000-257600-c569d08c91669d96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1cb14239dc8cbad3d5e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":259066,"character_end":259083,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258896,"character_end":259197,"quote":"e is of a capital nature if it has a normal useful life of more \nthan one year.] \n                                            \n1 The words “on the profit” omitted by the Finance Act, 2003. \n2 The brackets, letter and word “(e) or” omitted by the Finance Act, 2003. \n3 Added by the Finance Act,  2002. ","quote_sha256":"ebf3ca6d9cfa0659082052297d5f126aa68d8cd078460932f4ff9d654d4eb6d9","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61b71f5c12ea74d6cfb8","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":259142,"character_end":259159,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258972,"character_end":259197,"quote":"ar.] \n                                            \n1 The words “on the profit” omitted by the Finance Act, 2003. \n2 The brackets, letter and word “(e) or” omitted by the Finance Act, 2003. \n3 Added by the Finance Act,  2002. ","quote_sha256":"7d07585597fb860353046dee8a740f16c4df809661e17961fdd4619d8a19214f","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f65a32daa8d742b1c4a6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":259164,"character_end":259195,"quote":"Added by the Finance Act,  2002","quote_sha256":"7ee265dc782d4c72b75174d1b625248242884786a5ad20f8f5ff61ceecd713a7","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":258994,"character_end":259197,"quote":"                            \n1 The words “on the profit” omitted by the Finance Act, 2003. \n2 The brackets, letter and word “(e) or” omitted by the Finance Act, 2003. \n3 Added by the Finance Act,  2002. ","quote_sha256":"03f8412bd90ca883fae89892abff71b2ba72f312113c93d91f21724f19eec144","reader_fragment":"p-r-2b2ba404-257600-259200-9c2f84516509ac42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-257600-259200-9c2f84516509ac42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b1977dfc1ecb19300f8","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":262888,"character_end":262918,"quote":"Added by the Finance Act, 2002","quote_sha256":"efa07562b0e38aa2bce436961fcd715f85e3951e408c4536ebaff65d569813bb","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":262718,"character_end":263134,"quote":"Aid \nAgreement between the Federal Government and a foreign government or public \ninternational organization, where – \n \n \n                                            \n1 Added by the Finance Act, 2002 \n2 The comma and word  “,and” substituted by the Finance Act, 2002 \n3 Clause (d) omitted by the Finance Act, 2002. The omitted clause (d) read as under: \n“(d) \nthe income is subject to tax in that foreign country.” ","quote_sha256":"56f92e1ebd486cda847b07611a78dc87f62050d62fb52c38f3bd9b2618735929","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5afa49fcbddb2626bbe","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":262968,"character_end":262985,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":262798,"character_end":263134,"quote":" \ninternational organization, where – \n \n \n                                            \n1 Added by the Finance Act, 2002 \n2 The comma and word  “,and” substituted by the Finance Act, 2002 \n3 Clause (d) omitted by the Finance Act, 2002. The omitted clause (d) read as under: \n“(d) \nthe income is subject to tax in that foreign country.” ","quote_sha256":"510eb3ba3b3ea9dcc54913a38d542b0a5525820fd9332b7f01b1368535210b66","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c157f322d86c9db1ab75","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":263015,"character_end":263032,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":262845,"character_end":263134,"quote":"                                        \n1 Added by the Finance Act, 2002 \n2 The comma and word  “,and” substituted by the Finance Act, 2002 \n3 Clause (d) omitted by the Finance Act, 2002. The omitted clause (d) read as under: \n“(d) \nthe income is subject to tax in that foreign country.” ","quote_sha256":"a8cd331a29ca237c6bdcb8b9e11d1aca99eec26c07341390951685490592b8f1","reader_fragment":"p-r-2b2ba404-262400-264000-93686e3b5cc27361","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-262400-264000-93686e3b5cc27361","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fab718b5714282b49989","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265179,"character_end":265196,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265009,"character_end":265426,"quote":"d investment as specified at Sr. No.1 of the First Schedule to the said Act \n                                            \n1 The words “a non-resident” substituted by the Finance Act, 2003. \n2 The expression “a person (not being a citizen of Pakistan)” substituted by the Finance Act, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022","quote_sha256":"3a792b01fa4acba8b228afcdb990978853e0e67bdf5f48b8a3d4853d42c05dc5","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f934fb32f475da0290e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265280,"character_end":265297,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265110,"character_end":265478,"quote":"                    \n1 The words “a non-resident” substituted by the Finance Act, 2003. \n2 The expression “a person (not being a citizen of Pakistan)” substituted by the Finance Act, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022. \n5 Section 44A inserted by the Finance Act, 2023. ","quote_sha256":"1b742c17c1151b0d1eac234ed45bc0d0e096243cd5c73c4db199038f3419fc8f","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57e546c1a8bf16f4de74","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265355,"character_end":265372,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265185,"character_end":265478,"quote":"e Act, 2003. \n2 The expression “a person (not being a citizen of Pakistan)” substituted by the Finance Act, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022. \n5 Section 44A inserted by the Finance Act, 2023. ","quote_sha256":"4223bb6e985963432d605175608f029a8132264d17db0bf59b29a57ed3fd6d25","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d474c5147439ed785186","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265409,"character_end":265426,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265239,"character_end":265478,"quote":"citizen of Pakistan)” substituted by the Finance Act, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022. \n5 Section 44A inserted by the Finance Act, 2023. ","quote_sha256":"626bddd0d65cf46e34cbfcf854462839d16347cc39ac0a80a5c965243bf07ccd","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc28e65a62fced9984e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265459,"character_end":265476,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":265289,"character_end":265478,"quote":"ct, 2022. \n3 The expression “technical assistance” omitted by the Finance Act, 2022. \n4 Sub-section (4) inserted by the Finance Act, 2022. \n5 Section 44A inserted by the Finance Act, 2023. ","quote_sha256":"0f60f7d02f6f3779218daa585fb286d10aa894855ba3389612693bfc3fead63a","reader_fragment":"p-r-2b2ba404-264000-265600-79ae1309bda41604","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-264000-265600-79ae1309bda41604","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e6fac09a89cad4c486d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":267792,"character_end":267809,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":267622,"character_end":267811,"quote":"ty is approved by the 1[Board] for the purposes of this \nsection.  \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"65ffd66c2abebd50b561bc7f46442a2564e9f2e5fd2c3aace3d89d33ca8aa88d","reader_fragment":"p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-267200-268800-32bec3f4b43a9e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2dbfd70c34c35ef310aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269796,"character_end":269813,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269626,"character_end":270043,"quote":"of Pakistan9[:] \n                                            \n1 The words “Any support payment received by a spouse under an agreement to live apart” substituted \nby the Finance Act, 2002. \n2 The word “and” substituted by the Finance Act, 2009. \n3The words “local authority” substituted by the Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substi","quote_sha256":"af82b5282f3a0f417b7fade2b14a1533cdd9f928d0fd1487deecee8017f12ffc","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c60302ffd7a5bc59e04a","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269852,"character_end":269869,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269682,"character_end":270099,"quote":"     \n1 The words “Any support payment received by a spouse under an agreement to live apart” substituted \nby the Finance Act, 2002. \n2 The word “and” substituted by the Finance Act, 2009. \n3The words “local authority” substituted by the Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance A","quote_sha256":"7140134dd619c4e583e9a91ef13f4ed14ed78c28edbea5fd82377de1fb792783","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4a3ca3547298975627e","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269920,"character_end":269937,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269750,"character_end":270167,"quote":" agreement to live apart” substituted \nby the Finance Act, 2002. \n2 The word “and” substituted by the Finance Act, 2009. \n3The words “local authority” substituted by the Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance A","quote_sha256":"ffb8b31b500d246bd91de40da6c8f200092b7529a016376a85a61ea8c6ce7d52","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65907c96fbc96297e84b","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269988,"character_end":270005,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269818,"character_end":270235,"quote":"The word “and” substituted by the Finance Act, 2009. \n3The words “local authority” substituted by the Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted ","quote_sha256":"88d5cb0caa47d6757d4dc8c8c63cce4647babfe7da47f97507e0f99d474792d6","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76bc9ec44e936136ff3c","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270056,"character_end":270073,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269886,"character_end":270272,"quote":"cal authority” substituted by the Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted by a colon by the Finance Act, 2014. ","quote_sha256":"e19043a773f18eff46db04d622b0dab0452cd6aa3d57582a4382faa43b964fd2","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4add87dea3a49999f3d","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270090,"character_end":270107,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269920,"character_end":270272,"quote":"Finance Act, 2008. \n4The words “local authority” substituted by the Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted by a colon by the Finance Act, 2014. ","quote_sha256":"de59e1698ed2082434dbed5a35fce12fb206b95d015dffa1c2459e1277ca24ef","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-701c597e540148986c73","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270158,"character_end":270175,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":269988,"character_end":270272,"quote":"Finance Act, 2008. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted by a colon by the Finance Act, 2014. ","quote_sha256":"c51a1100b2450f260daa3fcef0a1f51ae97fa3001f26f1654bba84548c5a8df1","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6988760d5dc8d6b1c37b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270192,"character_end":270209,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270022,"character_end":270272,"quote":"cal authority” substituted by the Finance Act, 2008. \n6Added by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted by a colon by the Finance Act, 2014. ","quote_sha256":"fc51ca93314744ce8e28668f28e51fc77c336fa4b82f3c33bf9f136282ee0d56","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69da43eb7bbf49b6e88e","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270253,"character_end":270270,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":270083,"character_end":270272,"quote":"by the Finance Act, 2006. \n7The words “local authority” substituted by the Finance Act, 2008. \n8Added by the Finance Act, 2007. \n9Full stop substituted by a colon by the Finance Act, 2014. ","quote_sha256":"7da2dbd3eedebeb59c65e2de324da65b48f0a0fbd6da14b072996ef905f06d76","reader_fragment":"p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-268800-270400-13ac2f95a7bf7d01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-411e3577a2c445bf0955","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":271986,"character_end":272003,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":271816,"character_end":272233,"quote":"lary” earned by him outside Pakistan during that year shall be exempt from tax \nunder this Ordinance.] \n6[  ] \n                                            \n1Added by the Finance Act, 2014. \n2 The words “and renewal thereof” inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n3 The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as s","quote_sha256":"de0faee847d950efcc82fb9ae310ccad3ac1d2eeeb914f439b10c3b5db2e3152","reader_fragment":"p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-270400-272000-1d980ab4ae49e30c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a34a79cb2502ffb82c2","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272187,"character_end":272204,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272017,"character_end":272434,"quote":" “and renewal thereof” inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n3 The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident ship","quote_sha256":"516be897b9df4e790c5cfd5fbf3d408c6c12448e0235bcbee46de9154397e73c","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a11f85abffa1ad48c424","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272269,"character_end":272286,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272099,"character_end":272516,"quote":"Act, 2019 \n3 The brackets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-section (2), any income of a no","quote_sha256":"83550ba980abe4d48a4cd9321a6438b1974cb1beec35d541b02c5a6fb2dbe84e","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3946ab87138a9b4d58fe","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272291,"character_end":272321,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272121,"character_end":272551,"quote":"ets and words “(other than a citizen of Pakistan)” omitted by the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-section (2), any income of a non-\nresident person, for the time be","quote_sha256":"f0e3ad90d5e653812ed4e34a71d7c6df79427e8e31f9c233d973ae48caa60051","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4213b75f5c0a2393466","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272352,"character_end":272369,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":272182,"character_end":272599,"quote":" the Finance Act, 2003. \n4 Section 51 numbered as sub-section (1) of section 51 by the Finance Act, 2003. \n5 Added by the Finance Act, 2003. \n6 Section 52 omitted by the Finance Act, 2002. The omitted section 52 read as follows: \n“52. Non-resident shipping and airline enterprises.- (1)  Subject to sub-section (2), any income of a non-\nresident person, for the time being approved by the Federal Government for the p","quote_sha256":"a53993a5c21d27d0b368682411311f4669a2918cf45e059b0b45f45025dfcdb6","reader_fragment":"p-r-2b2ba404-272000-273600-5252502cb030460d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-272000-273600-5252502cb030460d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2552626b404897414fa6","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274510,"character_end":274527,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274340,"character_end":274757,"quote":" apply to a non-resident person where the person’s country of \nresidence does not allow a similar exemption to a resident of Pakistan.” \n1Sub-section (1A) omitted by the Finance Act, 2012. The omitted sub-section (1A) read as follows:- \n           “(1A)  \nWhere any income which is exempt from tax under any provision of the Second \nSchedule, such income, as may be specified in the said Schedule and subject to such ","quote_sha256":"55d93b22fd31712acdb77ad89755760027c8e9b2291ababd573d035991fe5a6e","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0439c1b3f5dce887a698","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274921,"character_end":274938,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274751,"character_end":275168,"quote":" such conditions \nas may be specified therein, shall be included in the total income, however the tax shall not be \npayable in respect of such income.” \n2Inserted by the Finance Act, 2022. \n3 the expression “Federal Government” substituted by Finance Act, 2017. \n4Inserted by the Finance Act, 2015. \n5The expression “Board with the approval of Federal Minister-in-charge may, from time to time  \npursuant to the appro","quote_sha256":"2101e71e7e175d6664a5bb2e12080391b953ca960a89dc1f13198f17b6fa44f7","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f8cd468bc2f3ed09d102","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274994,"character_end":275011,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274824,"character_end":275241,"quote":"otal income, however the tax shall not be \npayable in respect of such income.” \n2Inserted by the Finance Act, 2022. \n3 the expression “Federal Government” substituted by Finance Act, 2017. \n4Inserted by the Finance Act, 2015. \n5The expression “Board with the approval of Federal Minister-in-charge may, from time to time  \npursuant to the approval of the Economic Coordination Committee of Cabinet, ” substituted by t","quote_sha256":"30ea55a24322a28d3982288a4284ee0da32cb0edcae2e15f766f2b0e4c16ac8b","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65098ae2fb1142821ebd","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275031,"character_end":275048,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":274861,"character_end":275278,"quote":"t be \npayable in respect of such income.” \n2Inserted by the Finance Act, 2022. \n3 the expression “Federal Government” substituted by Finance Act, 2017. \n4Inserted by the Finance Act, 2015. \n5The expression “Board with the approval of Federal Minister-in-charge may, from time to time  \npursuant to the approval of the Economic Coordination Committee of Cabinet, ” substituted by the  \n    Finance Act, 2018. \n6 The wo","quote_sha256":"8cdd7347737cc7fc688a349835a2bb45499020016b925ed468e334723a8f81b1","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07d6ad7ee7f57c20770f","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275250,"character_end":275267,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275080,"character_end":275491,"quote":"he approval of Federal Minister-in-charge may, from time to time  \npursuant to the approval of the Economic Coordination Committee of Cabinet, ” substituted by the  \n    Finance Act, 2018. \n6 The words “Federal Government may” substituted by the Finance Act, 2021.  \n7 The words “removal of anomalies in taxes, development of backward areas” omitted by Finance \nAct, 2019. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"1ed10d3224db0a1ada638eaacfd1d5b66c7f168c4059e2e4adf827cf9e461466","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8da427cd518524e662c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275326,"character_end":275343,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275156,"character_end":275491,"quote":"to the approval of the Economic Coordination Committee of Cabinet, ” substituted by the  \n    Finance Act, 2018. \n6 The words “Federal Government may” substituted by the Finance Act, 2021.  \n7 The words “removal of anomalies in taxes, development of backward areas” omitted by Finance \nAct, 2019. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"1fd1354055a7692813c90813f923d96a686645ec46e49af08336d9886305ae87","reader_fragment":"p-r-2b2ba404-273600-275200-f63606c5aaa4a860","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-273600-275200-f63606c5aaa4a860","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a031e389146164a50c3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275433,"character_end":275451,"quote":"Finance \nAct, 2019","quote_sha256":"ad92dcfcd07af6154c6a24013fba26743fc77f200f6d77ecdfa539f69e1ac358","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275263,"character_end":275491,"quote":"2018. \n6 The words “Federal Government may” substituted by the Finance Act, 2021.  \n7 The words “removal of anomalies in taxes, development of backward areas” omitted by Finance \nAct, 2019. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"897af896316bb3124430e30a7aefe0356557d1a0fe7376e24823ab5b63464950","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3565f2dd6d4664bb1a9a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275456,"character_end":275489,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":275286,"character_end":275491,"quote":"eral Government may” substituted by the Finance Act, 2021.  \n7 The words “removal of anomalies in taxes, development of backward areas” omitted by Finance \nAct, 2019. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"53981500760998a89ebc7fb8864c3c3e1d4f9dad2c56a54caf99a4e1d561206d","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ab01e2d41760391ff0a","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":276745,"character_end":276762,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":276575,"character_end":276992,"quote":"al Assembly all \namendments made by it to the Second Schedule in a financial year. \n \n2[“(4) Any notification issued under sub-section (2) after the commencement \nof the Finance Act, 2015, shall, if not earlier rescinded, stand rescinded on the \nexpiry of the financial year in which it was issued3[:] \n \n4[Provided that all such notifications, except those earlier rescinded, \nshall be deemed to have been in force w","quote_sha256":"dfec9122eb06c00ffea381723a4c1757671e539c9655f698462dae39671cb137","reader_fragment":"p-r-2b2ba404-275200-276800-628e80c40af27ca5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-275200-276800-628e80c40af27ca5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1694ce0d52eb25ead17e","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277683,"character_end":277700,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277513,"character_end":277822,"quote":"vision in any other \nlaw providing for — \n \n(a) \nan exemption from any tax imposed under this Ordinance; \n \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2015. \n3Full stop substituted by the Finance Act, 2017. \n4Added by the Finance Act, 2017 ","quote_sha256":"53a136340cab329c3147b9663e7f7c208576040453d3c308ea22c11620df46eb","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df9ac731eb286d2b7710","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277720,"character_end":277737,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277550,"character_end":277822,"quote":"r — \n \n(a) \nan exemption from any tax imposed under this Ordinance; \n \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2015. \n3Full stop substituted by the Finance Act, 2017. \n4Added by the Finance Act, 2017 ","quote_sha256":"d6786fc2c488b5d0b7ed29933ea452f5ba0276fcdfa91282e2b97641f460ea45","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-951408f5c608972295fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277770,"character_end":277787,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277600,"character_end":277822,"quote":"r this Ordinance; \n \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2015. \n3Full stop substituted by the Finance Act, 2017. \n4Added by the Finance Act, 2017 ","quote_sha256":"39b1bc71e3c4b88f6b99fdf94c95f3903512f7207306806049ea587f69a31dd3","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fc17d99191aaacd99fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277804,"character_end":277821,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":277634,"character_end":277822,"quote":"                               \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2015. \n3Full stop substituted by the Finance Act, 2017. \n4Added by the Finance Act, 2017 ","quote_sha256":"558537ab67626ad02dc2c85f9c598b048c093d67d3eaa7ab64d95256cd2b25cf","reader_fragment":"p-r-2b2ba404-276800-278400-9c712a9f66bee525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-276800-278400-9c712a9f66bee525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c9238453aca17d38a52","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":278643,"character_end":278660,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":278473,"character_end":278890,"quote":"xtend to any person receiving any payment wholly or in part \nout of that income. \n \n3[  ] \n \n \n                                            \n1The colon substituted by the Finance Act, 2008. \n2Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows: \n“Provided that any exemption from income tax or a reduction in the rate of tax or a reduction in \ntax liability of any person or an exemption from","quote_sha256":"1901d49eec44b41c2024b77a752bd024d13ae876d871c60b74925a94a913c281","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a081bcb0a86f7f4ab82d","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":278687,"character_end":278704,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":278517,"character_end":278934,"quote":"olly or in part \nout of that income. \n \n3[  ] \n \n \n                                            \n1The colon substituted by the Finance Act, 2008. \n2Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows: \n“Provided that any exemption from income tax or a reduction in the rate of tax or a reduction in \ntax liability of any person or an exemption from the operation of any provision of this Ordi","quote_sha256":"ae19f2da79d341b73140b10a78f8e4da88214140ac22f505b3f0e141e33e766d","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ad9da95decaca07177f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":279103,"character_end":279120,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":278933,"character_end":279350,"quote":"inance \nprovided in any other law and in force on the commencement of this Ordinance shall continue to be \navailable unless withdrawn.” \n3 Sub-section (2) omitted by the Finance Act, 2003. Omitted sub-section (2) read as follows: - \n“(2) \nWhere a person’s income from business is exempt from tax under this Ordinance as a \nresult of a tax concession, any loss sustained in the period of the exemption shall not be set","quote_sha256":"1e9324b44e34ae470d63f2ccab7706bd9cdddfb0844e6de110f4dc83a317af9c","reader_fragment":"p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-278400-280000-7057be0a1a4d9e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e8688569da16213f25b","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281298,"character_end":281315,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281128,"character_end":281545,"quote":"a person sustains a loss \nfor a tax year under the head “Income from Business” (other than a loss to which \n                                            \n1Inserted by the Finance Act, 2013. \n2 The words “or income from property” omitted by the Finance Act, 2021.  \n3 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the","quote_sha256":"6dff0c5b5d10dfb93cf4d6d494aaf603bf7472fcf39ae5889fc96e44b176f06a","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d378ee31d6f63735b2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281371,"character_end":281388,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281201,"character_end":281618,"quote":"ness” (other than a loss to which \n                                            \n1Inserted by the Finance Act, 2013. \n2 The words “or income from property” omitted by the Finance Act, 2021.  \n3 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act,","quote_sha256":"d2bba14934f6b8710b3e9cb368ae12b0a135dbef5bfee5d8ed132000b3577157","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c86a2a060197b0c9cfdd","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281471,"character_end":281488,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281301,"character_end":281718,"quote":"ance Act, 2013. \n2 The words “or income from property” omitted by the Finance Act, 2021.  \n3 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act, 2019. \n7After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 201","quote_sha256":"3e7d7f987192a4fddab12ec4a588180a11509da84274516f78f9fa53d54d9aac","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02379ec98e85a68e712e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281493,"character_end":281526,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281323,"character_end":281756,"quote":" words “or income from property” omitted by the Finance Act, 2021.  \n3 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act, 2019. \n7After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019.  \n8After word “Pakistan” the expres","quote_sha256":"ac30d72c9aafe5bffa0685bdcbad320d50521d6ba120ff7befc9eca0ed91bfeb","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-494f6f38b0d605634a78","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281530,"character_end":281563,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281360,"character_end":281793,"quote":"ted by the Finance Act, 2021.  \n3 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act, 2019. \n7After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019.  \n8After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted b","quote_sha256":"c60c21902a477ff642953a8b49c6f6e8085f98e80035427f9d0bd8e165bb4d42","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a596885a2ec8c4f21b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281606,"character_end":281623,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281436,"character_end":281853,"quote":"reafter a new proviso added by the Finance Act, 2025. \n4 Inserted by the Finance Act, 2002 \n5 Inserted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act, 2019. \n7After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019.  \n8After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n9After word “Pakistan” the express","quote_sha256":"125a775f37fde616901ac745f0a4738e75783e664dd3d13090c6cc6f6d4f3720","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ce2354926ffd199b589","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281702,"character_end":281719,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281532,"character_end":281949,"quote":"serted by the Finance Act, 2007. \n6 The word “company” substituted by the Finance Act, 2019. \n7After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019.  \n8After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n9After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n10After word “Pakistan” the expres","quote_sha256":"fe53d8904603d7f9ce7a4722df06086e31739b877f26c73a1efeaf38d125acfe","reader_fragment":"p-r-2b2ba404-280000-281600-d9d69e31e9acd400","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-280000-281600-d9d69e31e9acd400","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5110a673295bd1c36e4a","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281799,"character_end":281816,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281629,"character_end":282046,"quote":"ter word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019.  \n8After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n9After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n10After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n11The word “onward” substituted by","quote_sha256":"dbb1f45feca7468dfd5b53ea2e9e5f59bf3a79f3cc0ee6af23c6d525afc0d2e2","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4abcb4175e885132598f","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281895,"character_end":281912,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281725,"character_end":282091,"quote":"fter word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n9After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n10After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n11The word “onward” substituted by the word “onward” by the Finance Act, 2014. ","quote_sha256":"52ce5c6f9d6b9a93f6d9720252ef64b9578b6613f6c8ed611f14683bd7be5055","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c9dd2ba1dda62076804","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281992,"character_end":282009,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281822,"character_end":282091,"quote":"ter word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n10After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n11The word “onward” substituted by the word “onward” by the Finance Act, 2014. ","quote_sha256":"cc4d54622482db430ea6890d0cd24284e52cc2cc52614f1472dad2367d487a67","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6141dd839177a2ce4f6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":282072,"character_end":282089,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":281902,"character_end":282091,"quote":" Act, 2019. \n10After word “Pakistan” the expression “, Gilgit-Baltistan”  inserted by the Finance Act, 2019. \n11The word “onward” substituted by the word “onward” by the Finance Act, 2014. ","quote_sha256":"0f3f1c775bc7b7767db6c49fd75fe994e16ed21d7517184f987d697301e75fe5","reader_fragment":"p-r-2b2ba404-281600-283200-91592e7675a0590a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-281600-283200-91592e7675a0590a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5910a9c7f701a13ab156","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284295,"character_end":284312,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284125,"character_end":284542,"quote":" sections 22, 23, 6[ ] \n23B and 24 that has not been set off against income, the loss not set off shall be \n                                            \n1Inserted by the Finance Act, 2018. \n \n2 Inserted by the Finance Act, 2002. \n3 New sub-section (2B) inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Sub-section (2C) inserted by the Finance Act, 2024. \n5Sub Section (4) substituted by the finance Act 201","quote_sha256":"1564937b434e82aadd29fcc6af57b9c731f7831c5233cd0eaa45f9a8818f6392","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8451397a747b478e9cc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284319,"character_end":284352,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284149,"character_end":284582,"quote":"23B and 24 that has not been set off against income, the loss not set off shall be \n                                            \n1Inserted by the Finance Act, 2018. \n \n2 Inserted by the Finance Act, 2002. \n3 New sub-section (2B) inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Sub-section (2C) inserted by the Finance Act, 2024. \n5Sub Section (4) substituted by the finance Act 2018,the substituted subsection (4) is read","quote_sha256":"b8abc023ce5e45451e4389fa4a79251b1d567ead5192ecad21d5b78cb8cf10eb","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bbfd82127414630e1c27","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284395,"character_end":284412,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284225,"character_end":284642,"quote":"all be \n                                            \n1Inserted by the Finance Act, 2018. \n \n2 Inserted by the Finance Act, 2002. \n3 New sub-section (2B) inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Sub-section (2C) inserted by the Finance Act, 2024. \n5Sub Section (4) substituted by the finance Act 2018,the substituted subsection (4) is read as follows \n“(4) \nWhere the loss referred to in sub-section","quote_sha256":"f15b6a8c2d826dc7193198617085d1929ff9447c3dff8e03b5e6fb7d69d408f7","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-870f1fcce4989a52b621","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284471,"character_end":284488,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284301,"character_end":284718,"quote":"e Act, 2018. \n \n2 Inserted by the Finance Act, 2002. \n3 New sub-section (2B) inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Sub-section (2C) inserted by the Finance Act, 2024. \n5Sub Section (4) substituted by the finance Act 2018,the substituted subsection (4) is read as follows \n“(4) \nWhere the loss referred to in sub-section (1) includes deductions allowed under sections 22, 23 \n5[23A, 23B] and 24 t","quote_sha256":"54a43905422793141c58af812cb7fe394a1081ba6f0ed23c0f4ed2c476204925","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a089151aa0f8a07bcea9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284949,"character_end":284966,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-284800-286400-642e1b24fe541746","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-284800-286400-642e1b24fe541746","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":284779,"character_end":285053,"quote":"off shall be added to the deductions \nallowed under those sections in the following tax year, and so on until completely set off”. \n6 The expression “23A” omitted by the Finance Act, 2021. Earlier this omission was made through \nTax Laws (Second Amendment) Ordinance, 2021. ","quote_sha256":"fc233041e5c9bc8847afca7df75a538a2c21c4479f7e3747ca012515975ee377","reader_fragment":"p-r-2b2ba404-283200-284800-0aabf79c504ef909","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-283200-284800-0aabf79c504ef909","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-255d9e0ef94818f105ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286926,"character_end":286943,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286756,"character_end":287173,"quote":"business of the amalgamating company for a minimum period of five years \nfrom the date of amalgamation.] \n \n                                            \n1Inserted by the Finance Act, 2009. \n2 The expression “23A” omitted by the Finance Act, 2021. Earlier this omission was made through Tax \nLaws (Second Amendment) Ordinance, 2021. \n3 Added by the Finance Act, 2002. \n4Sub-section (1) substituted by the Finance Act, ","quote_sha256":"8bb78ae50a705e9ba5817b22976ecb51f75bd94b44c81f165d50acfaf9b8baec","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0da2699dd1a9643b458","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286984,"character_end":287001,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286814,"character_end":287231,"quote":"of five years \nfrom the date of amalgamation.] \n \n                                            \n1Inserted by the Finance Act, 2009. \n2 The expression “23A” omitted by the Finance Act, 2021. Earlier this omission was made through Tax \nLaws (Second Amendment) Ordinance, 2021. \n3 Added by the Finance Act, 2002. \n4Sub-section (1) substituted by the Finance Act, 2007. The substituted sub-section (1) read as follows: \n“(","quote_sha256":"6aee5e2252ed9ad233154e5f588d93459e0bd6ba561868a1ae2aeb9144713123","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35deb84fc3bdcd8f632b","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287091,"character_end":287121,"quote":"Added by the Finance Act, 2002","quote_sha256":"efa07562b0e38aa2bce436961fcd715f85e3951e408c4536ebaff65d569813bb","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286921,"character_end":287351,"quote":" the Finance Act, 2009. \n2 The expression “23A” omitted by the Finance Act, 2021. Earlier this omission was made through Tax \nLaws (Second Amendment) Ordinance, 2021. \n3 Added by the Finance Act, 2002. \n4Sub-section (1) substituted by the Finance Act, 2007. The substituted sub-section (1) read as follows: \n“(1) The accumulated loss under the head “Income from Business” (not being a loss to which section \n58 applies) of an amal","quote_sha256":"09cf69b08745de9d79ae5d52d649a0b9c15de501e56abdf8910e59a28dbddaae","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca390fbf5793adeb18a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287160,"character_end":287177,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":286990,"character_end":287407,"quote":"e Act, 2021. Earlier this omission was made through Tax \nLaws (Second Amendment) Ordinance, 2021. \n3 Added by the Finance Act, 2002. \n4Sub-section (1) substituted by the Finance Act, 2007. The substituted sub-section (1) read as follows: \n“(1) The accumulated loss under the head “Income from Business” (not being a loss to which section \n58 applies) of an amalgamating company or companies shall be set off or carrie","quote_sha256":"fc48a96425c3de53c6aa1deefded58e9d60fd1a0322e9a36df56ae52ae2c1f7f","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c3015eae781e77c50a6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287684,"character_end":287717,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287514,"character_end":287808,"quote":" of six \ntax years immediately succeeding the tax year in which the loss was first computed in the case of \namalgamated company or amalgamating company or companies.” \n5 Inserted by the Finance Act, 2005. \n6 Full stop substituted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"8d5d0775fed07e1460dc63d462b305634f3a00ef9e7ad20a13a6a333081ed375","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e3cf77aa59782f6abc00","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287751,"character_end":287768,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287581,"character_end":287808,"quote":" loss was first computed in the case of \namalgamated company or amalgamating company or companies.” \n5 Inserted by the Finance Act, 2005. \n6 Full stop substituted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"5b86dbb7664cf5e32ce5fc0fd7121871c0f273db1f0b513320159d4fdfda28d5","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-901384120a12776079cb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287773,"character_end":287806,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":287603,"character_end":287808,"quote":"ed in the case of \namalgamated company or amalgamating company or companies.” \n5 Inserted by the Finance Act, 2005. \n6 Full stop substituted by the Finance Act, 2005. \n7 Inserted by the Finance Act, 2005. ","quote_sha256":"9bb24a48f64922b03222b9f2fb69b8b4bc92c16a1a7a521376cecd56396b8e0c","reader_fragment":"p-r-2b2ba404-286400-288000-e8b92a84660497df","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-286400-288000-e8b92a84660497df","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b394d4acd93ef0c63bc6","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290581,"character_end":290598,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290411,"character_end":290714,"quote":"ed to as a “capital \nloss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2005. \n3 Inserted by the Finance Act, 2005. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"d6ab980897c448c3f7b481add13f0a3f2558aa66ec2bc6638e0c8ac6e85d98fb","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f28b64108bdc5839b47","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290603,"character_end":290636,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290433,"character_end":290714,"quote":"oss”), the loss shall not be set off against the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2005. \n3 Inserted by the Finance Act, 2005. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"42ee8429eb246572c70e122a14822232662bf40fcc3249d8082536f6b2ffffd3","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-daaa68570f81e2bae9c5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290641,"character_end":290674,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290471,"character_end":290714,"quote":"gainst the person’s income, if any, chargeable \n                                            \n1Inserted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2005. \n3 Inserted by the Finance Act, 2005. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"8f7c0b4ff4044a085f030b8319bdb4c9a5f8a28c718b761708783b53b72c6312","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a88de0eba2a9d143313","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290679,"character_end":290712,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":290509,"character_end":290714,"quote":"argeable \n                                            \n1Inserted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2005. \n3 Inserted by the Finance Act, 2005. \n4 Inserted by the Finance Act, 2005. ","quote_sha256":"f652c5cab77a3e7b26e0a8a0dc10e1e98f8795273df782324b8ace7797dc56c2","reader_fragment":"p-r-2b2ba404-289600-291200-58d94afc5c806b7a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-289600-291200-58d94afc5c806b7a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f46b1234ca0f6b470bd","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292485,"character_end":292516,"quote":"Added by the Finance Act,  2003","quote_sha256":"cf0434a2bf8a2912b3b58cc94c3aa6e6088550f65aa49bd9d90f40118aa2a5b9","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292315,"character_end":292746,"quote":"section 57, sub-section (12) of section 22 and \nsub-section (6), where in computing the taxable  income for any tax year, \n                                            \n1 Added by the Finance Act,  2003. \n2Sub-section (1) omitted by the Finance Act, 2012. The omitted sub-section (1) read as follows: \n   “(1) In case of an association of persons to which sub-section (3) of section 92 applies, any loss which \ncannot be set off aga","quote_sha256":"80c5cece601473586d834d35c81be3ebf14fc431174192f26101f493f24a7a35","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe6909ad969f40face32","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292551,"character_end":292568,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292381,"character_end":292798,"quote":"here in computing the taxable  income for any tax year, \n                                            \n1 Added by the Finance Act,  2003. \n2Sub-section (1) omitted by the Finance Act, 2012. The omitted sub-section (1) read as follows: \n   “(1) In case of an association of persons to which sub-section (3) of section 92 applies, any loss which \ncannot be set off against any other income of the association of persons ","quote_sha256":"ebf7ba48592f1a3387bbc05e328ebf7a1a3891dec23b7100eadfa9790aeafb98","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a65df60fbac6ebdc7ea8","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292932,"character_end":292949,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":292762,"character_end":293179,"quote":"ncome of the association of persons in accordance with section \n56, shall be dealt with as provided under sub-section (2) of section 93. \n3Sub-section (2) omitted by the Finance Act, 2012. The omitted sub-section (2) read as follows: \n   “(2)  Nothing contained in section 57, section 58 or section 59 shall entitle an association of persons, \nto which sub-section (3) of section 92 applies to have its loss carried f","quote_sha256":"90e5711580e5b8ffc5df3c2583e08664721624a7534a5142e8c853a32b376eea","reader_fragment":"p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-291200-292800-b62a0cda38b39ce2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-272d79d82a511532ae74","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293361,"character_end":293378,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293191,"character_end":293608,"quote":"et off thereunder. \n4The words, figures, commas and brackets “, to which sub-section (3) of section 92 does not apply, \nany loss for such association” substituted by the Finance Act, 2012. \n5 The words, figures, commas and brackets “to which sub-section (3) of section 92 does not apply,” \nomitted by the Finance Act, 2012. \n6  Sub section (5) substituted by the finance Act 2018,the substituted sub section (5) is re","quote_sha256":"58c71a1afc62cf0b58725c05c35ef60e1b50253c189e27612a95a2f5eb24b675","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb171a0d18d594bfe7db","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293496,"character_end":293513,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":293326,"character_end":293622,"quote":"ch association” substituted by the Finance Act, 2012. \n5 The words, figures, commas and brackets “to which sub-section (3) of section 92 does not apply,” \nomitted by the Finance Act, 2012. \n6  Sub section (5) substituted by the finance Act 2018,the substituted sub section (5) is read as follows ","quote_sha256":"49dc3f9c95573a5323ebcf811f32ad94c68b4685b09c84825d35b1e66da8054b","reader_fragment":"p-r-2b2ba404-292800-294400-3afd61e70069d0fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-292800-294400-3afd61e70069d0fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7416d48badf9508866c9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296352,"character_end":296385,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296182,"character_end":296587,"quote":"e treated to be part of that deduction, or if there is no such deduction \nfor that year, be treated to be the deduction for that year and so on for succeeding years.” \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"1e7ca1c03536c948343d9f470492d8ffc02a804713c91830685cb268306c02b7","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b7a7bca73f0c5da5ced","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296468,"character_end":296485,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296298,"character_end":296587,"quote":"ion for that year and so on for succeeding years.” \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"4fbf5a64b10fdf4a30c76fb3e01269484005e1d8420504d74bf0d3959ddc7fcf","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-074791cf4cb1db4ba162","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296568,"character_end":296585,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":296398,"character_end":296587,"quote":"ession “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"2062b7f669c810c731b5f33771094df248811621b49dfa3173a25af5896cd6b9","reader_fragment":"p-r-2b2ba404-296000-297600-646915fe7a810760","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-296000-297600-646915fe7a810760","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9638de4f830285ce843","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297971,"character_end":297988,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297801,"character_end":298218,"quote":"company shall hold directly seventy-five per cent or \nmore of the share capital of the subsidiary company. \n                                            \n1Inserted by the Finance Act, 2013. \n2The words “Central Board of Revenue” substituted by the word “Board” by the Finance Act.  2014. \n3Section 59B substituted by the Finance Act, 2007. The substituted section 59B read as follows: \n“59B. Group Relief.- (1) Subject","quote_sha256":"0daaac702710fa8f85ddab56fb598171df9734baea5f4018711aa17bd664edb6","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c4ab1979ea7029ed50c","source":"pk-code-f40603913b933194","title":"Board” by the Finance Act. 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":298054,"character_end":298086,"quote":"Board” by the Finance Act.  2014","quote_sha256":"280d883d1189cd8a4fd58ba1a34e950fa943b3a25e8c61a5d2db8e153937eceb","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297884,"character_end":298316,"quote":"the subsidiary company. \n                                            \n1Inserted by the Finance Act, 2013. \n2The words “Central Board of Revenue” substituted by the word “Board” by the Finance Act.  2014. \n3Section 59B substituted by the Finance Act, 2007. The substituted section 59B read as follows: \n“59B. Group Relief.- (1) Subject to sub-section (2), any company, being a subsidiary of a public \ncompany listed on a registered s","quote_sha256":"f5f93ff72ee6cc48462b130eb6608a3f4f608977efe088ed49ea0235937d4857","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12c5e3b1074b0bff6577","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":298121,"character_end":298138,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":297951,"character_end":298368,"quote":"  \n1Inserted by the Finance Act, 2013. \n2The words “Central Board of Revenue” substituted by the word “Board” by the Finance Act.  2014. \n3Section 59B substituted by the Finance Act, 2007. The substituted section 59B read as follows: \n“59B. Group Relief.- (1) Subject to sub-section (2), any company, being a subsidiary of a public \ncompany listed on a registered stock exchange in Pakistan, owning and managing an in","quote_sha256":"5aaf0f2c9fc94ae96786fbd76d69435220a5fa97faec3aa5c1491447b1590a37","reader_fragment":"p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-297600-299200-8a0a85d60d8ee5fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9119279015a135f07a4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":300026,"character_end":300043,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":299856,"character_end":300083,"quote":"posal, offer the amount of profit on which taxes have not \nbeen paid due to set off of losses surrendered by the subsidiary company.” \n4 The word “of” substituted by the Finance Act, 2021.  \n5Inserted by the Finance Act, 2016. ","quote_sha256":"2013d8f7e77897c136bf15adccbc79cb0c5f4c172633da75431eb539b1b7da00","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30766d253e26509e9c10","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":300064,"character_end":300081,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":299894,"character_end":300083,"quote":"hich taxes have not \nbeen paid due to set off of losses surrendered by the subsidiary company.” \n4 The word “of” substituted by the Finance Act, 2021.  \n5Inserted by the Finance Act, 2016. ","quote_sha256":"3d6eb1ab90df5eeedc0e60c5b3631bf7aea690833f6ed8b4b785173941199972","reader_fragment":"p-r-2b2ba404-299200-300800-0d198d11634b267c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-299200-300800-0d198d11634b267c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03874c4e7d55bb93b80d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301934,"character_end":301967,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301764,"character_end":302119,"quote":"spective companies; \n \n(f) \nthe subsidiary company continues the same business during \nthe said period of three years; \n \n                                            \n1  Inserted by the Finance Act, 2016. \n2 Clause (ba) inserted by the Finance Act, 2025. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"a3fdd2793e7cb538ccbf19e7bc7ddb38f16802174eb5d45efe4651de2e2cc6e5","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4661ec88592b7aac8cff","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":302000,"character_end":302017,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301830,"character_end":302119,"quote":"ame business during \nthe said period of three years; \n \n                                            \n1  Inserted by the Finance Act, 2016. \n2 Clause (ba) inserted by the Finance Act, 2025. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"1e7e928f2e955988e25468465fa82106671855c9e4ebc4b3d00c2beb2d5f4710","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d9b62bf6b8ef7b55bb6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":302100,"character_end":302117,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":301930,"character_end":302119,"quote":"\n1  Inserted by the Finance Act, 2016. \n2 Clause (ba) inserted by the Finance Act, 2025. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"18ad7581d45017b777c3d552d7b4914bb429ac2af127d2600d8943776944fcdc","reader_fragment":"p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-300800-302400-37fd1b6de716ec0a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec151cbf436a1d1048e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304245,"character_end":304262,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304075,"character_end":304492,"quote":"tained in this effect. Sale and purchase from third party would be taken \nas taxable event.] \n \n2[     ]   \n                                            \n1Inserted by the Finance Act, 2013. \n2 Section 59C shall be omitted and shall be deemed to have been omitted with effect from 2nd March, \n2022 through Finance Act, 2022. The omitted section read as follows: \n59C. Carry forward of business losses of sick industrial","quote_sha256":"5e189de2c875472c42e002ff288b83296c91ba5c01eee6b70a84d014728b410b","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8edbc153a379a98621b9","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304379,"character_end":304396,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":304209,"character_end":304626,"quote":"                  \n1Inserted by the Finance Act, 2013. \n2 Section 59C shall be omitted and shall be deemed to have been omitted with effect from 2nd March, \n2022 through Finance Act, 2022. The omitted section read as follows: \n59C. Carry forward of business losses of sick industrial units.- (I) Subject to sub-section (2), \nwhere a company hereinafter referred to as acquiring company, acquires under a scheme of \nac","quote_sha256":"6632d967f2136a6b9a05f71c863c8c3a03b0c43be8998ec58a7b16717f9fa9b9","reader_fragment":"p-r-2b2ba404-304000-305600-50c13c327349b79d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-304000-305600-50c13c327349b79d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe7c771430fb1cd01658","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":308355,"character_end":308372,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":308185,"character_end":308374,"quote":"e acquisition, as \nthe case may be, or  \n(iii) has been declared as such by the Federal Government in a notification published in the \nofficial Gazette.\"; \n1Added by the Finance Act, 2003. ","quote_sha256":"920e65f9fa3f778ea91e6729d0a1f6df5d507f52f5bc24f439560efbae1b43e3","reader_fragment":"p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-307200-308800-5e1cce86b0d9a576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d88659988d84abb7bba2","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310019,"character_end":310049,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309849,"character_end":310279,"quote":"of — \n \n(a) \nfive per cent of the total tuition fee paid by the individual referred to in \nsub-section (1) in the year; \n \n                                            \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible al","quote_sha256":"3ef71e7df041717ffd9f5b08ccc4ec175ca43648333aa12dd3ded02d3d4c88fb","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4cd949801c551563a2cb","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310055,"character_end":310085,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309885,"character_end":310315,"quote":"tal tuition fee paid by the individual referred to in \nsub-section (1) in the year; \n \n                                            \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Eve","quote_sha256":"95397c48d5d53068be4f620c805a896368a777f6c887aad36845afc222488f64","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd3af51afbeea6aa5f03","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310090,"character_end":310120,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309920,"character_end":310350,"quote":"ual referred to in \nsub-section (1) in the year; \n \n                                            \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Every individual shall be entitled to ","quote_sha256":"512fb02db0341d0c56852b82152de11e22feb54b25637d3441924c73cd80e1a9","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da3a377e838d9d74a780","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310159,"character_end":310175,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":309989,"character_end":310405,"quote":"                           \n1 Added by the Finance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Every individual shall be entitled to a \ndeductible allowance for the amount of any profit or","quote_sha256":"0f62c7eff9f0280f14a5d230da0ce6623749a1e187bf700285f2c74cb7e8b37b","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2858adf2db03fe47b96","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310203,"character_end":310220,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":310033,"character_end":310450,"quote":"inance Act, 2021.  \n2 Added by the Finance Act, 2004. \n3 Added by the Finance Act, 2021. \n4 Section 64A is re-numbered by the Finance Act 2017. \n5 Section 60C omitted by Finance Act, 2022 . Omitted section read as follows: \n   \"60C. Deductible allowance for profit on debt.— (1) Every individual shall be entitled to a \ndeductible allowance for the amount of any profit or share in rent and share in appreciation for ","quote_sha256":"9e744a842683120718da2e25b27c57ad95767a611d310de16aa8e6557a953416","reader_fragment":"p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-308800-310400-dc16af00d3a6dc73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38a61610a3925cd54398","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311321,"character_end":311338,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311151,"character_end":311378,"quote":"r this section for a tax year that is not able to be \ndeducted for the year shall not be carried forward to a subsequent tax year.” \n6 Section 64AB is re-numbered by the Finance Act, 2017. \n7 Inserted by the Finance Act, 2017. ","quote_sha256":"a6a1a7000a9deb51735cb50e06a8f8726524951578fbeaba84aa8c617928856b","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-664b9472b5cf6a3b02d6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311343,"character_end":311376,"quote":"Inserted by the Finance Act, 2017","quote_sha256":"3dd1a82562335eac0ca833ecc89d5e52d566b75f3ed00e78ba10041f3dda5351","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":311173,"character_end":311378,"quote":"ax year that is not able to be \ndeducted for the year shall not be carried forward to a subsequent tax year.” \n6 Section 64AB is re-numbered by the Finance Act, 2017. \n7 Inserted by the Finance Act, 2017. ","quote_sha256":"96b38aa8d37d5d1c1ed341aa6ef5cab3571d79f005e12ea4f1a7a4ac12df2b4c","reader_fragment":"p-r-2b2ba404-310400-312000-a6d0317db4098b63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-310400-312000-a6d0317db4098b63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f17b8737103b19426345","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312982,"character_end":312999,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":312812,"character_end":313229,"quote":"ies, organizations and funds mentioned in the Thirteenth \nSchedule to this Ordinance.] \n                                            \n1 Sub-section (1) substituted by the Finance Act, 2003. The substituted sub-section (1) read as \nfollows:  \n“(1)  \nA person shall be entitled to a tax credit for a tax year in respect of any amount paid, or \nproperty given by the person in the tax year as a donation to a non-profit o","quote_sha256":"1a9970038731f55e1dc12a4186ed2f3f859dada48c656694cef2427b25395fd9","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-577b9f4c9b01c5c6bd07","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313246,"character_end":313279,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313076,"character_end":313509,"quote":"e entitled to a tax credit for a tax year in respect of any amount paid, or \nproperty given by the person in the tax year as a donation to a non-profit organization.” \n2 Inserted by the Finance Act, 2021. Earlier this insertion was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3The words “local authority” substituted by the Finance Act, 2008. \n4 Inserted by the Finance Act, 2021. Earlier this insertion was made thr","quote_sha256":"61f49a1714e69d49865182fa8a7bb523a01b1d23c5b2a92a8f9b3a0b0946dedc","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9d10f811dd082b85e48","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313417,"character_end":313434,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313247,"character_end":313563,"quote":"nserted by the Finance Act, 2021. Earlier this insertion was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3The words “local authority” substituted by the Finance Act, 2008. \n4 Inserted by the Finance Act, 2021. Earlier this insertion was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n ","quote_sha256":"5aac1d4f1e6f44e4b092a3012617b9a98f9701487a2edb37b79bb4bef1ce7bc0","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e2f3f76bdd40711b870","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313439,"character_end":313472,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":313269,"character_end":313563,"quote":" Act, 2021. Earlier this insertion was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3The words “local authority” substituted by the Finance Act, 2008. \n4 Inserted by the Finance Act, 2021. Earlier this insertion was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n ","quote_sha256":"cb271036bb1ca183e32dc1db6b91e449c745039f30b929dbdebdfbe1494a35a5","reader_fragment":"p-r-2b2ba404-312000-313600-dff633607b620808","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-312000-313600-dff633607b620808","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5fec62916d439f52758b","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315234,"character_end":315251,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315064,"character_end":315407,"quote":"nt C3[of]sub-section (2) only if it was paid by \na crossed cheque drawn on a bank. \n \n                                            \n1The word “fifteen” substituted by the Finance Act, 2009. \n2 Full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 dated \n30th June, 2020 \n3 Inserted by the Finance Act, 2002. ","quote_sha256":"3770a9e2746c2e2e4e31973677bbca348bb03763ef426fddabd8c24373aac9ab","reader_fragment":"p-r-2b2ba404-313600-315200-77ea42c5e688d785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-313600-315200-77ea42c5e688d785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a29bc74b1889658caaf2","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315328,"character_end":315345,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315158,"character_end":315407,"quote":"                                    \n1The word “fifteen” substituted by the Finance Act, 2009. \n2 Full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 dated \n30th June, 2020 \n3 Inserted by the Finance Act, 2002. ","quote_sha256":"5f67308395b467212561e9f09ba2c97678552393b3576bc6f66f22371def4bea","reader_fragment":"p-r-2b2ba404-313600-315200-77ea42c5e688d785","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-313600-315200-77ea42c5e688d785","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00900a1ccab91fb5bfa5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315372,"character_end":315405,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315202,"character_end":315407,"quote":"rd “fifteen” substituted by the Finance Act, 2009. \n2 Full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 dated \n30th June, 2020 \n3 Inserted by the Finance Act, 2002. ","quote_sha256":"129f133ce4cbd4243fe37d679ec1f5824721ec1d97e6ff0c08c0033daf4763b4","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd01765460f9c217e697","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315772,"character_end":315802,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315602,"character_end":316032,"quote":"f section 2 and any other matter \nconnected with, or incidental to, the operation of this section.]  \n \n3[     ] \n4[    ] \n                                            \n1 Added by the Finance Act, 2003. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3Section 62 substituted by the Finance Act, 2011. The substituted section 62 read as follows: \n“62. \nInvestment in shares.— (1)  A person 3[other than","quote_sha256":"2f9f041b3260193703a874f00c1671251def5f43b117355890f0c4656ac3d0d5","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9526a51ae214edd92984","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315862,"character_end":315879,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315692,"character_end":316109,"quote":"section.]  \n \n3[     ] \n4[    ] \n                                            \n1 Added by the Finance Act, 2003. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3Section 62 substituted by the Finance Act, 2011. The substituted section 62 read as follows: \n“62. \nInvestment in shares.— (1)  A person 3[other than a company] shall be entitled to a tax credit for a tax year in respect \nof t","quote_sha256":"21b58eca0ac317e8164bd3a537706a8d3daf742404009822d378d075f5df4360","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01fa7a3697e01d950605","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315913,"character_end":315930,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":315743,"character_end":316160,"quote":"                          \n1 Added by the Finance Act, 2003. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3Section 62 substituted by the Finance Act, 2011. The substituted section 62 read as follows: \n“62. \nInvestment in shares.— (1)  A person 3[other than a company] shall be entitled to a tax credit for a tax year in respect \nof the cost of acquiring in the year new shares offered","quote_sha256":"9edb2bfa6c991b26a63373f70a86e4c42a65d88e9bbfeac817cce190bcc85abb","reader_fragment":"p-r-2b2ba404-315200-316800-5582a86f76a1752b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-315200-316800-5582a86f76a1752b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17a27412da2f8963b205","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":317397,"character_end":317414,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-316800-318400-68503c8129c77e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-316800-318400-68503c8129c77e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":317227,"character_end":317644,"quote":"of tax payable by the person for the tax year in which the shares were disposed of shall \nbe increased by the amount of the credit allowed.” \n4 Section 62 omitted by the Finance Act, 2022. Omitted section read as follows: \n“62. Tax credit for investment in shares and insurance. — (1) A resident person other than a company \nshall be entitled to a tax credit for a tax year either— \n(i) \nin respect of the cost of acq","quote_sha256":"84cacd64284351b4f2d749289db77cb7cc697fcce3f4cf797adb150454c7483a","reader_fragment":"p-r-2b2ba404-316800-318400-68503c8129c77e44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-316800-318400-68503c8129c77e44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dbc52530728b976e4cab","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320485,"character_end":320502,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320315,"character_end":320732,"quote":"e amount of tax payable by the person for the tax year in \nwhich the shares were disposed of shall be increased by the amount of the \ncredit allowed.”  \n1Inserted by the Finance Act, 2016. \n2 Section 62A omitted by the Finance Act, 2022. The omitted section read as follows: \n“62A. Tax credit for investment in health insurance.— (1) A resident person  2[ ] other than a \ncompany shall be entitled to a tax credit for","quote_sha256":"66634e963cd320b9113d4ae5190fb82867f21b086102616f31ecd9a02c35466c","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ce0db000c8aae0c104a","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320534,"character_end":320551,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":320364,"character_end":320781,"quote":" year in \nwhich the shares were disposed of shall be increased by the amount of the \ncredit allowed.”  \n1Inserted by the Finance Act, 2016. \n2 Section 62A omitted by the Finance Act, 2022. The omitted section read as follows: \n“62A. Tax credit for investment in health insurance.— (1) A resident person  2[ ] other than a \ncompany shall be entitled to a tax credit for a tax year in respect of any health insurance pr","quote_sha256":"bd1f9203454d4b3b850c1c37433e742b3443423f76e93c19b310ee45736587fd","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10f6ebf682d3bca4933e","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321718,"character_end":321735,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":321548,"character_end":321965,"quote":"ion \n(1) in the year; \n(a) five per cent of the person’s taxable income for the year; and \n(b) one hundred2[and fifty] thousand rupees.” \n3 Section 63 substituted by the Finance Act, 2005. The original section 63 read as follows: \n“63. Retirement annuity scheme. – (1)  Subject to sub-section (3), a resident individual deriving \nincome chargeable to tax under the head “Salary” or the head “Income from Business” sha","quote_sha256":"91a1be07a540c8cfe55c3aea12f76279aefabc83ab24b6d5da925c699cc69349","reader_fragment":"p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-320000-321600-e2e4bc38dc629cb0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe6637c65183e49b08aa","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":322454,"character_end":322490,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":322284,"character_end":322720,"quote":" Business” shall be entitled to a tax credit for a \ntax year in respect of any contribution or premium paid in the year by the person in \napproved pension fund under the Voluntary Pension System Rules, 2005.  \n \n(2)  \nThe amount of a person’s tax credit allowed under sub-section (1) for \na tax year shall be computed according to the following formula, namely: — \n \n(A/B) x C \n \nWhere.- \n \nA \nis the amount of tax assessed to the perso","quote_sha256":"7bea8de09e9ed5b04e5d2f16c059b105e0083fb55a6462b9036056cb2e752dc8","reader_fragment":"p-r-2b2ba404-321600-323200-6e2831b059309196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-321600-323200-6e2831b059309196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21df759436363d10cb50","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324560,"character_end":324593,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324390,"character_end":324795,"quote":" age of sixty years;  \n(c) \nthat the annuity is capable, in whole or part, of surrender, commutation, \nor assignment; or for payment of the annuity outside Pakistan.” \n1 Inserted by the Finance Act, 2006. \n2 The words “a person” substituted by the Finance Act, 2006. \n3 The words, figure and commas “of the notification of the Voluntary Pension System Rules, 2005,” \nsubstituted by the Finance Act, 2006. ","quote_sha256":"470f588d2df90cb9c0cdd2d7e2d9a771b68580bc1d6d3266cb34862de4c6c853","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7873a87c7089fd33c45","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324638,"character_end":324655,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324468,"character_end":324795,"quote":"surrender, commutation, \nor assignment; or for payment of the annuity outside Pakistan.” \n1 Inserted by the Finance Act, 2006. \n2 The words “a person” substituted by the Finance Act, 2006. \n3 The words, figure and commas “of the notification of the Voluntary Pension System Rules, 2005,” \nsubstituted by the Finance Act, 2006. ","quote_sha256":"6c9e6507424dd7d7f22935675f2eea8661ff70922e44ad586678fff8689f5dbf","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb07cde4a8d6571b1583","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324717,"character_end":324753,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324547,"character_end":324795,"quote":"akistan.” \n1 Inserted by the Finance Act, 2006. \n2 The words “a person” substituted by the Finance Act, 2006. \n3 The words, figure and commas “of the notification of the Voluntary Pension System Rules, 2005,” \nsubstituted by the Finance Act, 2006. ","quote_sha256":"e0614fa98c871f26e937d67bd3518070957588bf1fde72e169c150014d7a694c","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9bd3fd508390886bf560","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324776,"character_end":324793,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":324606,"character_end":324795,"quote":"s “a person” substituted by the Finance Act, 2006. \n3 The words, figure and commas “of the notification of the Voluntary Pension System Rules, 2005,” \nsubstituted by the Finance Act, 2006. ","quote_sha256":"7c68d5cc1f24e4014c2dcb9c0b12a70f28d8af775c98b329bce0e13a06b59844","reader_fragment":"p-r-2b2ba404-323200-324800-f945a7f03582a0ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-323200-324800-f945a7f03582a0ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7bff105b1164db7114e","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":326970,"character_end":326987,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":326800,"character_end":327217,"quote":"s Part;  \n \nB  \nis the person‘s taxable income for the tax year; and  \n                                            \n1 The semi-colon and the word “or” substituted by the Finance Act, 2011. \n2 Full stop substituted by the Finance Act, 2016. \n3 Inserted by the Finance Act, 2016. \n4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Add","quote_sha256":"2bf4ea5eebea4be7c3c20f960d67fe4b5314d9fad21e219486243df6df17a5c6","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-054d59ddd0f0f54c5e82","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327021,"character_end":327038,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":326851,"character_end":327268,"quote":"the tax year; and  \n                                            \n1 The semi-colon and the word “or” substituted by the Finance Act, 2011. \n2 Full stop substituted by the Finance Act, 2016. \n3 Inserted by the Finance Act, 2016. \n4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserte","quote_sha256":"bf58776b509935bdb8c7bb30d734edf0de55896f8a2f3029860e70a3dbf0b9e3","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0b999edbc2245d6eadb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327043,"character_end":327076,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":326873,"character_end":327296,"quote":"                                          \n1 The semi-colon and the word “or” substituted by the Finance Act, 2011. \n2 Full stop substituted by the Finance Act, 2016. \n3 Inserted by the Finance Act, 2016. \n4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserted by the Finance Act, 2025. ","quote_sha256":"af3ea688af1669b242710fa5ea9d0bd02a4a8698624ed92bc1149209509a58ea","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-255021bbb5efce6894dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327109,"character_end":327126,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":326939,"character_end":327296,"quote":"e word “or” substituted by the Finance Act, 2011. \n2 Full stop substituted by the Finance Act, 2016. \n3 Inserted by the Finance Act, 2016. \n4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserted by the Finance Act, 2025. ","quote_sha256":"d5680abfade19296ff6f61d080bfc7b503f19e93fa8ca485fd289503db413362","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df4e6aa6c46146692d12","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327214,"character_end":327244,"quote":"Added by the Finance Act, 2006","quote_sha256":"e5e640e89349fca01b6e2a0fbf3e604161884bf23fa2f628679fb5e83023b2ef","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327044,"character_end":327296,"quote":"nserted by the Finance Act, 2016. \n4 Clause (iii) omitted by the Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserted by the Finance Act, 2025. ","quote_sha256":"d186ad2dda47f3b845c750d56d62d2354599719b7df3fa209e9556f0e06ff2a3","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6da362398ef40c112f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327277,"character_end":327294,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":327107,"character_end":327296,"quote":"e Finance Act, 2011. The omitted clause (iii) read as follows: \n \n“(iii) five hundred thousand rupees.” \n5 Added by the Finance Act, 2006. \n6 Section 63A inserted by the Finance Act, 2025. ","quote_sha256":"3f46e8e721b2bb6538882b072fbaed7954ce1d37847a1417d7ad0184ed7ce518","reader_fragment":"p-r-2b2ba404-326400-328000-281f2eee6c5991e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-326400-328000-281f2eee6c5991e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-420d60c04094ea3fef00","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":328226,"character_end":328243,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":328056,"character_end":328473,"quote":"erating a new \nmanufacturing unit sets up a new manufacturing unit between the 1st day of July, \n                                            \n1 Section 64 omitted by the Finance Act, 2015. Omitted section read as follows:-  \n“64. \nProfit on debt.—1[(1) A person shall be entitled to a tax credit for a tax year in respect of any \nprofit or share in rent and share in appreciation for value of house paid by the person","quote_sha256":"736cd162c4ab7bc024d5e0f2594f2f66707dc4169ed61853aee2ac904c7074e1","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e581128f5ecf6b3b1c59","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329567,"character_end":329600,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329397,"character_end":329773,"quote":"or \n(c) \n1[seven hundred and fifty] thousand rupees. \n \n(3) \nA person is not entitled to 1[tax credit]under this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"d7ed398fd417d6f82fe1059a1a154e16326d141ca13ab4c8df68ce1cec6c7eb4","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6bd5a802755db12e0583","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329650,"character_end":329667,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329480,"character_end":329773,"quote":"ed to 1[tax credit]under this section for any profit deductible under \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"79646fd9db0f51638c1cd15dd4a7ad499c2c8b43701104c2ce652865fd749c19","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8e75d1c69c6961c8bdc","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329717,"character_end":329734,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329547,"character_end":329773,"quote":"er \nsection 17.” \n2 Inserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"7404394f962f0a952f8139bad325a50eb7220e73be29570626e5d955fdb0d6c3","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86ef7ecebef2a3cb08b6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329738,"character_end":329771,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-329600-331200-626f10ae38d29f0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-329600-331200-626f10ae38d29f0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":329568,"character_end":329773,"quote":"nserted by the Finance Act, 2016. \n3 Section 64A is re-numbered as section 60C by Finance Act, 2017 \n4 Section 64AB is re-numbered as section 60D by Finance Act, 2017 \n5 Inserted by the Finance Act, 2015. ","quote_sha256":"4a6ba4ae89d12ac4030dc39e19b0b5692792ff78055b0d1e50fd8ca6e3757be2","reader_fragment":"p-r-2b2ba404-328000-329600-d82410084778cc1e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-328000-329600-d82410084778cc1e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-93e02ef66d575ae0fcd0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":332063,"character_end":332080,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":331893,"character_end":332239,"quote":"s ready to go into \nproduction, whether trial production or commercial production.”] \n                                            \n1 The figure “2018” substituted by the Finance Act, 2016. \n2 The word “one” substituted by the Finance Act, 2016. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"932e7bde17ab609483dbd293b9583d7f534fe84e3eee9891248f3f2d02fdee56","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-353bad217a766cc161ae","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":332119,"character_end":332136,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":331949,"character_end":332239,"quote":" or commercial production.”] \n                                            \n1 The figure “2018” substituted by the Finance Act, 2016. \n2 The word “one” substituted by the Finance Act, 2016. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"e8b382bef8e075c244e21dbd0c89fd47ac71bc7e9ddf0d650f5d82acb2246cc7","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9383114a304f4da803a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":332219,"character_end":332237,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":332049,"character_end":332239,"quote":"ituted by the Finance Act, 2016. \n2 The word “one” substituted by the Finance Act, 2016. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"3cee1d894be26f25f560ef17885b7703f44271f07be0a3d466b0cecb92c8fc4d","reader_fragment":"p-r-2b2ba404-331200-332800-89666d1863076d18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-331200-332800-89666d1863076d18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13bebf0a51dcf5feff5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333304,"character_end":333321,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333134,"character_end":333551,"quote":"ugh credit and debit cards or online payments in an \ninternet enabled environment.] \n \n                                            \n1 New sub-section 64C inserted by the Finance Act, 2019. \n2 Section 64C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n“64C. Tax credit for persons employing fresh graduates.","quote_sha256":"a0a9a2f635eeb4e6b4dd19dc62f21761ce5fb25b39f2fff8badcd91b200da18f","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3096ecf60c8557f82d0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333353,"character_end":333370,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":333183,"character_end":333600,"quote":"an \ninternet enabled environment.] \n \n                                            \n1 New sub-section 64C inserted by the Finance Act, 2019. \n2 Section 64C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n“64C. Tax credit for persons employing fresh graduates.– (1) A person employing freshly qualified \ngradu","quote_sha256":"2962d17158c8d29c13e0ca0f34c73bb97b2540e55b30ffe87db45daa13f9b5c6","reader_fragment":"p-r-2b2ba404-332800-334400-81c7251457520b7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-332800-334400-81c7251457520b7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eec5189347ae95b71d74","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":334778,"character_end":334811,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":334608,"character_end":334813,"quote":"alified graduate” means a person who has graduated after the \nfirst day of July, 2017 from any institute or university recognized by the Higher Education Commission.” \n3 Inserted by the Finance Act, 2021. ","quote_sha256":"1d459f33bbdadd611e67512b500ca50a42db0af702e162086fed1102727e95ec","reader_fragment":"p-r-2b2ba404-334400-336000-5b85f09821e0f631","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-334400-336000-5b85f09821e0f631","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc8ba212ccfc39742165","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337046,"character_end":337079,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336876,"character_end":337309,"quote":"clause (d) of sub-section (2) of section 169 and clause (d) of \nsub-section (1) of section 113 shall not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finance Act, 2017, Omitted section reads as follows: \n3[65A. Tax credit to a person registered under the Sales Tax Act, 1990. — (1) Every manufacturer, \nregistered ","quote_sha256":"ff99448a49e4a29de17e47f1893f7bba458f9db27a78c50ffeede2cc1d4ce8fc","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad1f706909948de20ce3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337098,"character_end":337115,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336928,"character_end":337345,"quote":"use (d) of \nsub-section (1) of section 113 shall not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finance Act, 2017, Omitted section reads as follows: \n3[65A. Tax credit to a person registered under the Sales Tax Act, 1990. — (1) Every manufacturer, \nregistered under the Sales Tax Act, 1990, shall","quote_sha256":"ce620ffc1f51872fd2202198369fdce3c05ba02ea8f744595898ab8758cc4896","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c15f4c79643631b12bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337145,"character_end":337162,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":336975,"character_end":337392,"quote":"l not apply.] \n \n3[  ] \n                                            \n1 Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finance Act, 2017, Omitted section reads as follows: \n3[65A. Tax credit to a person registered under the Sales Tax Act, 1990. — (1) Every manufacturer, \nregistered under the Sales Tax Act, 1990, shall be entitled to a tax credit of 3[“three”] per ","quote_sha256":"9e68ce5e575b354321596c8a0ecf7d78eed0344785a77200701d13c1345300c2","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63a6b5ece3c473cb891a","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337250,"character_end":337269,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337080,"character_end":337404,"quote":"\n2Inserted by the Finance Act, 2015 \n3Section 65A omitted by the Finance Act, 2017, Omitted section reads as follows: \n3[65A. Tax credit to a person registered under the Sales Tax Act, 1990. — (1) Every manufacturer, \nregistered under the Sales Tax Act, 1990, shall be entitled to a tax credit of 3[“three”] per cent of tax ","quote_sha256":"08a9c645bb2104a241a0c39071dbfdb59a7bfd7af88d005384dc1de2f59992f9","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e90f640c18416f108bb","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337319,"character_end":337338,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":337149,"character_end":337404,"quote":"nce Act, 2017, Omitted section reads as follows: \n3[65A. Tax credit to a person registered under the Sales Tax Act, 1990. — (1) Every manufacturer, \nregistered under the Sales Tax Act, 1990, shall be entitled to a tax credit of 3[“three”] per cent of tax ","quote_sha256":"ce84c7fb6ff74d4e739a753d7c6e3e7134a554c18a56a83f4308ea6fb7d13549","reader_fragment":"p-r-2b2ba404-336000-337600-46543966c0b82f02","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-336000-337600-46543966c0b82f02","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f46681d4c52f12dae55","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339500,"character_end":339517,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339330,"character_end":339747,"quote":"r minimum \ntax. \n \n(4) Carry forward of any amount where full credit may not be allowed against the tax liability for \nthe tax year, shall not be allowed. \n1Added by the Finance Act, 2010. \n2Inserted by the Finance Act, 2012. \n3 The coma and words inserted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substitute","quote_sha256":"010f57146515325b87af55c8d84a0770f7ac8e6fbfd997bd6efd388b7f464752","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-395b96d63b81f38e9519","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339537,"character_end":339554,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339367,"character_end":339784,"quote":"of any amount where full credit may not be allowed against the tax liability for \nthe tax year, shall not be allowed. \n1Added by the Finance Act, 2010. \n2Inserted by the Finance Act, 2012. \n3 The coma and words inserted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure","quote_sha256":"7440c6076ad01cab62516de1c1b7242cf1161a649fc389dfd15a4b07daa7715d","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e25f4a7d22632a29d9a","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339590,"character_end":339607,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339420,"character_end":339837,"quote":"ainst the tax liability for \nthe tax year, shall not be allowed. \n1Added by the Finance Act, 2010. \n2Inserted by the Finance Act, 2012. \n3 The coma and words inserted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The f","quote_sha256":"c19a9faab50cddb35765db5fd988d793a12b140e65711b45e1ee0f6ff4075643","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a37a35154e6f8ab9ef08","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339652,"character_end":339669,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339482,"character_end":339884,"quote":"d. \n1Added by the Finance Act, 2010. \n2Inserted by the Finance Act, 2012. \n3 The coma and words inserted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The figure “2021” substituted by Finance Act, 2019. ","quote_sha256":"8851570913d37414793cf031186e588b8ad90c552dee3c0860acbd02d60fe27d","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb28104e3947ee882641","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339699,"character_end":339716,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339529,"character_end":339884,"quote":" by the Finance Act, 2012. \n3 The coma and words inserted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The figure “2021” substituted by Finance Act, 2019. ","quote_sha256":"564f3981d8680883102707077abdf6af82e85e82d848c7ec9ad06a38bc70d177","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c23237aa29ac6a1f6b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339752,"character_end":339769,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339582,"character_end":339884,"quote":"rted by Finance Act, 2012  \n4Full stop” substituted by “colon” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The figure “2021” substituted by Finance Act, 2019. ","quote_sha256":"5ded672947ccb7406f209a55618f40e08dab67a534b2cab7df2dc722974733fd","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e7ecbaca45de4e3a279e","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339811,"character_end":339828,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339641,"character_end":339884,"quote":"on” by the Finance Act, 2019  \n5New provisos added by the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The figure “2021” substituted by Finance Act, 2019. ","quote_sha256":"160f6f74e0e6a781241fcec8511f695d47976cb9469f9c4e353ebb66d8e64402","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4994d28299023acac4b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339865,"character_end":339882,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":339695,"character_end":339884,"quote":"the Finance Act, 2019 \n6The figure “2015” substituted by Finance Act, 2015. \n7 The figure “2016” substituted by the Finance Act, 2016. \n8The figure “2021” substituted by Finance Act, 2019. ","quote_sha256":"b6887c6cda5ca572b15aad64007bb6334c2fb62ccddd6519ba3136990034135a","reader_fragment":"p-r-2b2ba404-339200-340800-f5d9a886092023d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-339200-340800-f5d9a886092023d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04625e6af9a64766b0cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":342327,"character_end":342344,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":342157,"character_end":342574,"quote":"year and the provisions \nof this Ordinance shall, so far as may be, apply accordingly.] \n                                            \n1Sub-section (4) substituted by the Finance Act, 2012. The substituted sub-section (4) read as follows: \n \n \n“(4) \nWhere no tax is payable by the taxpayer in respect of the tax year in which such plant \nor machinery is installed, or where the tax payable is less than the amount of c","quote_sha256":"aea6439baf72bf90e98985e170936c563697326f5df2360de93d5cbf3fa81451","reader_fragment":"p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-340800-342400-b3a7c10304b65ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c93ef1c61f178456d398","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343049,"character_end":343066,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":342879,"character_end":343296,"quote":"e deduction made \nunder sub-section (2) and this sub-section shall not exceed in aggregate the limit specified in sub-\nsection (1).” \n2Sub-section (5) substituted by the Finance Act, 2012. The substituted sub-section (5) read as follows: \n \n \n“(5) \nWhere any credit is allowed under this section and subsequently it is discovered by the \nCommissioner Inland Revenue that any one or more of the conditions specified in","quote_sha256":"e1ae11392797919c31454a729be88a14e9e584a42d9071ffaeada2d9b9e65b6e","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e44e0e6e4d74808ffd16","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343695,"character_end":343712,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343525,"character_end":343715,"quote":"nance, re-compute the tax payable by the taxpayer for the relevant year and the provisions \nof this Ordinance shall, so far as may be, apply accordingly.” \n3Added by the Finance Act, 2012.  ","quote_sha256":"3421fb8760b27680a58e91a9e5dad87cd3b838020caf907f20a01bf0aeeab294","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-154423694851738d0d9d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343885,"character_end":343902,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343717,"character_end":344132,"quote":"\f\nChapter III – Tax on Taxable Income ______________________ \n \n131 \n \n1[    ]  \n2[    ] \n3[    ]  \n4[    ] \n                                            \n1Added by the Finance Act, 2010. \n2 Section 65C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n65C. Tax credit for enlistment. —(1) Where a taxpayer b","quote_sha256":"ef8f810f51aeca9a036a876289a077b7942921dcf7380810c3cff2a469d8537f","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4bca93001bdd5c3081dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343934,"character_end":343951,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":343764,"character_end":344181,"quote":"_____________ \n \n131 \n \n1[    ]  \n2[    ] \n3[    ]  \n4[    ] \n                                            \n1Added by the Finance Act, 2010. \n2 Section 65C omitted by the Finance Act, 2021. Earlier this omission was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted section read as follows: \n65C. Tax credit for enlistment. —(1) Where a taxpayer being a company opts for enlistment in any \nregist","quote_sha256":"3c65cc1a4bc253c6a612aac8a1f5ef7051e413be20dbf329b5479bf0ff4e52c4","reader_fragment":"p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-342400-344000-dfe06a1a77b91b37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1062375661e4d380d535","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344545,"character_end":344562,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344375,"character_end":344792,"quote":"is \nenlisted 2[“and for the following 2[three tax years:] \n[Provided that the tax credit for the last two years shall be ten per cent of the tax payable.] \n3Added by the Finance Act, 2011. \n4 Section 65D omitted by the Finance Act, 2021. The omitted section read as follows: \n   “65D. Tax credit for newly established industrial undertakings. — (1) Where a taxpayer being a \ncompany formed for establishing and operat","quote_sha256":"e28dbcf23ec8322f16a06ca03ff36826ceeba6b3c3ec1cccd96dc0763351a96b","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac6a114d2f85bd567567","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344594,"character_end":344611,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":344424,"character_end":344841,"quote":" years:] \n[Provided that the tax credit for the last two years shall be ten per cent of the tax payable.] \n3Added by the Finance Act, 2011. \n4 Section 65D omitted by the Finance Act, 2021. The omitted section read as follows: \n   “65D. Tax credit for newly established industrial undertakings. — (1) Where a taxpayer being a \ncompany formed for establishing and operating a new industrial undertaking 4[including corp","quote_sha256":"ed45c9e2940b44c0be317ef041abc40dd96bf6f9f9fa5933196339e739177756","reader_fragment":"p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-344000-345600-dcc1e7c5fb4cb653","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-97ef6cd727f6085777fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":349458,"character_end":349475,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":349288,"character_end":349705,"quote":" to have been setup on the date on which the industrial undertaking is ready to go into \nproduction, whether trial production or commercial production.] \n \n1Added by the Finance Act, 2011. \n2Sub-section (1) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(1) Where a taxpayer being a company invests any amount, with hundred per cent equity \ninvestment, in the purchase and ","quote_sha256":"394d73c5333b014004ed25778880734aa68cc634da3754309ae60e329d2bb794","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc8cc093c04062f5fe87","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":349514,"character_end":349531,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":349344,"character_end":349761,"quote":"undertaking is ready to go into \nproduction, whether trial production or commercial production.] \n \n1Added by the Finance Act, 2011. \n2Sub-section (1) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(1) Where a taxpayer being a company invests any amount, with hundred per cent equity \ninvestment, in the purchase and installation of plant and machinery for the purposes of ","quote_sha256":"63136f2117f3c932aef102afb166244cdadb68efbc0a885172e009c826a2f898","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-662579b8911ba47a3e7f","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350219,"character_end":350236,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350049,"character_end":350466,"quote":"proportion, which exists \nbetween the total investment and such equity investment made by the industrial undertaking.” \n3 The words “hundred per cent” substituted by the Finance Act, 2016. \n4Sub-section (2) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(2) The provisions of sub-section (1) shall apply if the plant and machinery is purchased and \ninstalled at any time be","quote_sha256":"463820737f52870ced1fbab6819db35b223964ae6e74f3dbed0b78c32bf2b4d1","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3787b8b49a51ecf7e815","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350275,"character_end":350292,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350105,"character_end":350522,"quote":"nd such equity investment made by the industrial undertaking.” \n3 The words “hundred per cent” substituted by the Finance Act, 2016. \n4Sub-section (2) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(2) The provisions of sub-section (1) shall apply if the plant and machinery is purchased and \ninstalled at any time between the first day of July, 2011, and the 30th day of J","quote_sha256":"06d789f4036ce8372b0230434a73e830b919d0fe59c27ccb442ee61e11adfc40","reader_fragment":"p-r-2b2ba404-348800-350400-658e29e4b8340822","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-348800-350400-658e29e4b8340822","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0942fcf61691b5b12c26","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350585,"character_end":350602,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350415,"character_end":350832,"quote":"achinery is purchased and \ninstalled at any time between the first day of July, 2011, and the 30th day of June, 2016.” \n5 The words “hundred per cent” substituted by the Finance Act, 2016. \n6Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(3) The amount of credit admissible under this section shall be deducted from the tax payable \nby the taxpayer in respe","quote_sha256":"d8fc004d77f07728fd1afeb21915046d950304c587148591d7dd215dae75e57d","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2367e434c552d7e443b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350641,"character_end":350658,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350471,"character_end":350888,"quote":" the first day of July, 2011, and the 30th day of June, 2016.” \n5 The words “hundred per cent” substituted by the Finance Act, 2016. \n6Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (1) read as \nfollows:  \n“(3) The amount of credit admissible under this section shall be deducted from the tax payable \nby the taxpayer in respect of the tax year in which the plant or machinery refer","quote_sha256":"b4e192b1b7b958d80db91bdc4e2c1b4bb190665d6ca6edeb6599d84dd6e0ca34","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09639c226f6e6e924b37","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":351022,"character_end":351039,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":350852,"character_end":351041,"quote":"n which the plant or machinery referred in sub-section (1) \nis purchased and installed and for the subsequent four years.” \n7 The words “this section” substituted by the Finance Act, 2016. ","quote_sha256":"065ca49d33d50b1fc56ba0e2d6d5e286f9363375a278e559b33453592ac4c26e","reader_fragment":"p-r-2b2ba404-350400-352000-afe81521f0316215","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-350400-352000-afe81521f0316215","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0d4ece063e50e3e8e83","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352724,"character_end":352741,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352554,"character_end":352971,"quote":"bsequent five  years \nafter the credit has been allowed or”]any of the condition specified in this section \n                                            \n1Inserted by the Finance Act, 2016. \n2Sub-section (4) substituted by the Finance Act, 2012. The substituted sub-section (1) read as follows:  \n“(4) Where no tax is payable by the taxpayer in respect of the tax year in which such plant or \nmachinery is installed, o","quote_sha256":"1f1a8f13cbb4dfb809af30fc3af84b97d29052a34b09f0f1427cf8a91f9fd74e","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-494fab33e301446077e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352780,"character_end":352797,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":352610,"character_end":353027,"quote":"or”]any of the condition specified in this section \n                                            \n1Inserted by the Finance Act, 2016. \n2Sub-section (4) substituted by the Finance Act, 2012. The substituted sub-section (1) read as follows:  \n“(4) Where no tax is payable by the taxpayer in respect of the tax year in which such plant or \nmachinery is installed, or where the tax payable is less than the amount of tax c","quote_sha256":"ca9a4220b26af2c66a9814e20e15c3d269d37b2f5693b344bfbe201c7c357cd3","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41acc96f6066e13bd93a","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353526,"character_end":353543,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353356,"character_end":353773,"quote":"-section (1) and under this sub-section \nshall not exceed in aggregate the limit of the tax credit specified in sub-section (1).” \n3 The figure “2016” substituted by the Finance Act, 2016. \n4The figure “2019” substituted by Finance Act, 2018. \n5Inserted by the Finance Act, 2012. \n6 The words “in respect of the tax year in which the plant or machinery referred to in sub-section (1) is \ninstalled and for the subsequ","quote_sha256":"673bdddbd096fd880fd74b44a57f520e189662856e8471603dcd054c4cacdb44","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70339370fcf2dd7bd29c","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353580,"character_end":353597,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353410,"character_end":353827,"quote":"eed in aggregate the limit of the tax credit specified in sub-section (1).” \n3 The figure “2016” substituted by the Finance Act, 2016. \n4The figure “2019” substituted by Finance Act, 2018. \n5Inserted by the Finance Act, 2012. \n6 The words “in respect of the tax year in which the plant or machinery referred to in sub-section (1) is \ninstalled and for the subsequent four years” substituted by Finance Act, 2015. \n7Su","quote_sha256":"c554910e466f7b85d49650956b065c8e4909324dec236e959693568df8e97e24","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ebdd2a0296c39ed7761","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353617,"character_end":353634,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353447,"character_end":353864,"quote":" credit specified in sub-section (1).” \n3 The figure “2016” substituted by the Finance Act, 2016. \n4The figure “2019” substituted by Finance Act, 2018. \n5Inserted by the Finance Act, 2012. \n6 The words “in respect of the tax year in which the plant or machinery referred to in sub-section (1) is \ninstalled and for the subsequent four years” substituted by Finance Act, 2015. \n7Sub-section (5) renumbered by the Finan","quote_sha256":"a69a00fc917cf6aa41e60b2432766712bfca78110a63cf92a856c3be78c48bf9","reader_fragment":"p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-352000-353600-c28f10c2e9d1a78f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea93058132b145ec7f86","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353804,"character_end":353821,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353634,"character_end":353916,"quote":". \n6 The words “in respect of the tax year in which the plant or machinery referred to in sub-section (1) is \ninstalled and for the subsequent four years” substituted by Finance Act, 2015. \n7Sub-section (5) renumbered by the Finance Act, 2012. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"4d0a64a22a4fce6370e28e9f87a910adb631f8233a86ff40429d532e365b918b","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3fbc332c25ed13fdef57","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353859,"character_end":353876,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353689,"character_end":353916,"quote":" plant or machinery referred to in sub-section (1) is \ninstalled and for the subsequent four years” substituted by Finance Act, 2015. \n7Sub-section (5) renumbered by the Finance Act, 2012. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"e40af5efd5585643f878505fd5999113f39d520f00939f66c268b657bbfe5254","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d318de8646139e072c16","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353881,"character_end":353914,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":353711,"character_end":353916,"quote":"ferred to in sub-section (1) is \ninstalled and for the subsequent four years” substituted by Finance Act, 2015. \n7Sub-section (5) renumbered by the Finance Act, 2012. \n8 Inserted by the Finance Act, 2016. ","quote_sha256":"42c2fbbd47b643d13e414ad4505f83e5f262eab37327cce5e0c9dd65c47e566f","reader_fragment":"p-r-2b2ba404-353600-355200-5b6ce415e37934f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-353600-355200-5b6ce415e37934f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6007012f074639a19a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355938,"character_end":355955,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355768,"character_end":356185,"quote":"ection (1) shall be available subject to \nfulfillment of the following conditions, where applicable, namely:- \n                                            \n1Added by the Finance Act, 2012. \n2 Sections 65F and 65G inserted by the Finance Act, 2021. Earlier this insertion was made through \nTax Laws (Second  Amendment) Ordinance, 2021.   \n3 Clause (a) substituted by the Finance Act, 2025. The substituted clause (a) r","quote_sha256":"3de018180622956b75bec2d8a40840959151bcb8c0c831d9cb1133ea29dbec25","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21cd55baca9a85d1a261","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355997,"character_end":356014,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355827,"character_end":356244,"quote":"e following conditions, where applicable, namely:- \n                                            \n1Added by the Finance Act, 2012. \n2 Sections 65F and 65G inserted by the Finance Act, 2021. Earlier this insertion was made through \nTax Laws (Second  Amendment) Ordinance, 2021.   \n3 Clause (a) substituted by the Finance Act, 2025. The substituted clause (a) read as follows: \n   “(a)  persons engaged in coal mining pr","quote_sha256":"996ea522fa5bfd5200ed34d51b9c3cd84cc91453de6c9dc5efb57a0fae475a46","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd341e727b58f9de7352","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356138,"character_end":356155,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":355968,"character_end":356385,"quote":" 65F and 65G inserted by the Finance Act, 2021. Earlier this insertion was made through \nTax Laws (Second  Amendment) Ordinance, 2021.   \n3 Clause (a) substituted by the Finance Act, 2025. The substituted clause (a) read as follows: \n   “(a)  persons engaged in coal mining projects in Sindh supplying coal exclusively to power generation \nprojects;” \n4 Expression “; and” substituted by the Finance Act, 2024. \n5 Exp","quote_sha256":"897ca3c3d42412cf2efabb28a5297c2466bcff5a96934230c58cd0d9154f94eb","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37bf0d5e002aa569dfdf","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356360,"character_end":356377,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356190,"character_end":356607,"quote":"s follows: \n   “(a)  persons engaged in coal mining projects in Sindh supplying coal exclusively to power generation \nprojects;” \n4 Expression “; and” substituted by the Finance Act, 2024. \n5 Explanation inserted by the Finance Act, 2024. \n6 Clause (c) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(c)  Income from exports of computer software or IT services or IT enabled services as def","quote_sha256":"d73700d385c0883dd3641dbee2eff9313734580f828e1367c31fa8d970e00066","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d61a9d6fdab4a65e2d9","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356410,"character_end":356427,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356240,"character_end":356657,"quote":"g projects in Sindh supplying coal exclusively to power generation \nprojects;” \n4 Expression “; and” substituted by the Finance Act, 2024. \n5 Explanation inserted by the Finance Act, 2024. \n6 Clause (c) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(c)  Income from exports of computer software or IT services or IT enabled services as defined in \nclause (30AD) and (30AE) of section 2 upt","quote_sha256":"81f06650d1e74eb36d0e4b025d7e6d5635087458d2568c42d7682f34321e14bd","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bcb7b72ff5efe11d7294","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356458,"character_end":356475,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":356288,"character_end":356705,"quote":"o power generation \nprojects;” \n4 Expression “; and” substituted by the Finance Act, 2024. \n5 Explanation inserted by the Finance Act, 2024. \n6 Clause (c) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(c)  Income from exports of computer software or IT services or IT enabled services as defined in \nclause (30AD) and (30AE) of section 2 upto the period ending on the 30th day of June, 202","quote_sha256":"e37f45e666e345ba7e31fdfb3e54af5bbf100f57bd6e2f025c533fea1ab19649","reader_fragment":"p-r-2b2ba404-355200-356800-cf064e4e30785088","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-355200-356800-cf064e4e30785088","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33482e9ab43ec5be2838","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359549,"character_end":359566,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":359379,"character_end":359796,"quote":"\n1[     ] \n                                            \n1 Section 65H shall be omitted and shall be deemed to have been omitted with effect from 2nd March, \n2022 through Finance Act, 2022. The omitted section read as follows: \n\"65H. Tax credit for foreign investment for industrial promotion.- (I) Where a taxpayer being —  \n(a) a non-resident Pakistani citizen having continued non-residential status for more than f","quote_sha256":"57dccbebae9261ae793f10de60a38a5f802e708e3ff3998538b11a360a4f0dab","reader_fragment":"p-r-2b2ba404-358400-360000-761e784eb80bd22d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-358400-360000-761e784eb80bd22d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec4299b4de6de5517954","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363708,"character_end":363744,"quote":"Substituted by the Finance Act, 2016","quote_sha256":"95b2ccd0acf099d5c5e9dc8b429a446e5710524bd9e86f2ca55d437c86153474","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363538,"character_end":363974,"quote":"oard] may make rules under section 5[237] for the purposes of \napportioning deductions 6[expenditures and allowances].  \n \n                                            \n1 Substituted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2002. \n3Substituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by th","quote_sha256":"4ade50f798d3b95a73f0b7c3836f9a6793624d008d7bc7d953c4e65ae66beee9","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28d22701196b66eead52","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363764,"character_end":363781,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363594,"character_end":363995,"quote":"es of \napportioning deductions 6[expenditures and allowances].  \n \n                                            \n1 Substituted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2002. \n3Substituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2016. ","quote_sha256":"590552d79be8e9d26828b9078e18c41df24624c3353cc79d3f1edfefbba434fa","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b154b731d040c9ffbe14","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363804,"character_end":363821,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363634,"character_end":363995,"quote":"tures and allowances].  \n \n                                            \n1 Substituted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2002. \n3Substituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2016. ","quote_sha256":"a23de804c196ff58edb8087d5e965eb3e88687d7a6a9002a5af08b652707723d","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a6070f84f8da33031d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363881,"character_end":363898,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363711,"character_end":363995,"quote":"stituted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2002. \n3Substituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2016. ","quote_sha256":"d12a4b39205e53555ead4ce6c99a883513059214ab545d31c776badd65a62712","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4233118dd5a2e0c0952b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363938,"character_end":363955,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363768,"character_end":363995,"quote":"nce Act, 2002. \n3Substituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2016. ","quote_sha256":"616b3366dea3fb423b1542a551605b3fc13dd995b6e2c9298b90ca61da0f549c","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37835733745922ea8f74","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363960,"character_end":363993,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":363790,"character_end":363995,"quote":"ituted by the Finance Act, 2016. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The figure “232” substituted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2016. ","quote_sha256":"4603f0d017728acf30d72393ce8d374b0493437faa1320fea63fc2f7208e67e2","reader_fragment":"p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-363200-364800-1ac8e6a7f2e12d9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b26f230001e50c0c6931","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366005,"character_end":366038,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365835,"character_end":366268,"quote":"he purposes of section 111,shall not be less than the fair \nmarket value as determined under sub-section (4) or (5). \n  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Am","quote_sha256":"9fdf746e0eeb323747a87000976673540d3964631c257c4b403985bca8edb65a","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35470c805e73401cd421","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366058,"character_end":366075,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365888,"character_end":366305,"quote":" fair \nmarket value as determined under sub-section (4) or (5). \n  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. ","quote_sha256":"5f76ee1ee501eb03ccff6a221221dc16107b7df3ad16c2735e57c0fbf51d6b7d","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b4ddf7ade7a67e67ed5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366080,"character_end":366113,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365910,"character_end":366343,"quote":" determined under sub-section (4) or (5). \n  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. The substituted \nexpression read as fo","quote_sha256":"877f1f33bf21e3a813d6b401372c982e476ed510003397807a0046acc9244028","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9030fc5a0f184ce9b134","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366118,"character_end":366148,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365948,"character_end":366378,"quote":"5). \n  \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. The substituted \nexpression read as follows: \n “the fair market value of ","quote_sha256":"fc94b90eca1d351435be58eec7bda8120e5dd7b983f65a78327fe829fbc72b0e","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bdb93e3150205d35e3ca","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366153,"character_end":366186,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":365983,"character_end":366416,"quote":"                   \n1 Inserted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. The substituted \nexpression read as follows: \n “the fair market value of immovable property shall be determined","quote_sha256":"e0f755ff9027615c739ab25ce8364d67a7e9ecae2898065ece1816abf89c50c1","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81ca62f5e0ecfdca7364","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366207,"character_end":366224,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":366037,"character_end":366454,"quote":"3. \n2Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4 Added by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2016.  \n6Inserted by the Finance Act, 2016. \n7Substituted by the Income Tax (Fourth Amendment) Act, 2016 dated 02.12.2016. The substituted \nexpression read as follows: \n “the fair market value of immovable property shall be determined on the basis of valuation made by a \n","quote_sha256":"ec35a36e3ca4901e284533ba821d3df21bb2e219074780f83a836084e5cbc094","reader_fragment":"p-r-2b2ba404-364800-366400-719153525f5ef30e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-364800-366400-719153525f5ef30e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a9543406ed1d45f22bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":369012,"character_end":369029,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-368000-369600-d91c4e3e71d3b540","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-368000-369600-d91c4e3e71d3b540","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":368842,"character_end":369031,"quote":", \ninvestment or other source had not ceased at the time the income was derived. \n \n                                            \n1 The word “mid-exchange” omitted by the Finance Act, 2003. ","quote_sha256":"509ee8186584c44c4082327c897b150d5557290163eb11df10db7bdad11f1e00","reader_fragment":"p-r-2b2ba404-368000-369600-d91c4e3e71d3b540","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-368000-369600-d91c4e3e71d3b540","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f59a39621cc994bbeb4","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":371174,"character_end":371191,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":371004,"character_end":371421,"quote":"year may permit, by a notification in \nthe official Gazette, to use a normal tax year; and \n \n                                            \n1Section 74 substituted by the Finance Act, 2002. The substituted section 74  read as follows: \n “74. Tax year.- (1)  For the purposes of this Ordinance and subject to this section, the tax year shall \nbe the period of twelve months ending on the 30th day of June (referred to i","quote_sha256":"1b148815be6c36fc6cfeab58ef7e8df5d8839134dc1b46776956781da1f22c6d","reader_fragment":"p-r-2b2ba404-369600-371200-c17b645174c48098","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-369600-371200-c17b645174c48098","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4b0f6f28f133ddd636c6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":373343,"character_end":373373,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":373173,"character_end":373452,"quote":"satisfied with a decision of the Commissioner under sub-section (2), (3) or \n(5) may challenge the decision only under the appeal procedure in Part III of Chapter X.” \n2 Added by the Finance Act, 2004. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"f130a128f5a99d5fea112b5be4c6df6ef28af44c67ad7834928ad15571b1816e","reader_fragment":"p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80f0de803f420d006574","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":373433,"character_end":373450,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":373263,"character_end":373452,"quote":"enge the decision only under the appeal procedure in Part III of Chapter X.” \n2 Added by the Finance Act, 2004. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"41c71d8766216bd417279b950dd26ed0918d31f50d005d8a9045fdd836f86106","reader_fragment":"p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-372800-374400-6cb743fdc9ed04a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5352c0d214b5a42344d0","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":375941,"character_end":375958,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-374400-376000-b5ec170147b87f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-374400-376000-b5ec170147b87f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":375771,"character_end":376037,"quote":"the decision by the 2[Board] on \nsuch application shall be final.] \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"e81b544da54290270059535a9d021152aa2cd1b6c156c33e83ec9aab0020b9fc","reader_fragment":"p-r-2b2ba404-374400-376000-b5ec170147b87f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-374400-376000-b5ec170147b87f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e7152043844e2ed8ecd","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":376018,"character_end":376035,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-376000-377600-3772c81124969ad4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-376000-377600-3772c81124969ad4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":375848,"character_end":376037,"quote":"                                   \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"6137d24b0d4a51407e7918f69d90aede18864915d0fda016e0c4c53c2eb91f2a","reader_fragment":"p-r-2b2ba404-374400-376000-b5ec170147b87f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-374400-376000-b5ec170147b87f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41e4da57e695a88d3563","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377825,"character_end":377858,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377655,"character_end":377960,"quote":"s].- (1) \nNotwithstanding anything contained in any other law, for the time being in force, \nno person shall purchase-  \n \n                                            \n1 Inserted by the Finance Act, 2003.  \n2 New section 75A inserted by the Finance Act, 2019. \n3 Words inserted by the Finance Act, 2025.  ","quote_sha256":"31f52f03538144cb8a84732e6c5735fea881bb08b475170ca8d2cd3fc82dd638","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1cc9981c88455764e1c5","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377896,"character_end":377913,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377726,"character_end":377960,"quote":"time being in force, \nno person shall purchase-  \n \n                                            \n1 Inserted by the Finance Act, 2003.  \n2 New section 75A inserted by the Finance Act, 2019. \n3 Words inserted by the Finance Act, 2025.  ","quote_sha256":"01a50a3d422f1b5e2dfc235c0fe0f5389afa7c669815fd3d296b2c820e2a226d","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32dd9e810d34dd729ee8","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377940,"character_end":377957,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":377770,"character_end":377960,"quote":"se-  \n \n                                            \n1 Inserted by the Finance Act, 2003.  \n2 New section 75A inserted by the Finance Act, 2019. \n3 Words inserted by the Finance Act, 2025.  ","quote_sha256":"de822599093537bd01f5387e08150d98a7e2c1f57b5eb18ce968885495782b65","reader_fragment":"p-r-2b2ba404-377600-379200-efdf647fc25b388e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-377600-379200-efdf647fc25b388e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-666c0aa1b1151a39f948","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":380100,"character_end":380117,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-379200-380800-23fabef13b00e69c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-379200-380800-23fabef13b00e69c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":379930,"character_end":380120,"quote":"hall be the fair market value of the asset determined at the date it is \napplied to business use. \n \n                                            \n1 Words inserted by the Finance Act, 2025.  ","quote_sha256":"2859768eeb0da480e19b4f314ca0e6a122725fbb92e6c599c644d7022e08031f","reader_fragment":"p-r-2b2ba404-379200-380800-23fabef13b00e69c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-379200-380800-23fabef13b00e69c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df05ec1459546a8601ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382479,"character_end":382496,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382309,"character_end":382566,"quote":"hing contained in this section, the Board may \nprescribe rules for determination of cost for any asset.] \n \n                                            \n1Inserted by the Finance Act, 2003. \n2Added by the Finance Act, 2009. \n3Added by the Finance Act, 2012. ","quote_sha256":"f51c54c69dbfbc9f65b6eecfe72cc0dadf7632d489b60689b255ecf1a7768875","reader_fragment":"p-r-2b2ba404-380800-382400-0ac447191b1c5538","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-380800-382400-0ac447191b1c5538","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b32d9446f65f35f7d6a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382513,"character_end":382530,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382343,"character_end":382566,"quote":"e Board may \nprescribe rules for determination of cost for any asset.] \n \n                                            \n1Inserted by the Finance Act, 2003. \n2Added by the Finance Act, 2009. \n3Added by the Finance Act, 2012. ","quote_sha256":"512cb2ab8fd902436ae65e84bc34d9b4a168a3c3c52fa4c4f9cbf7ec43d9db84","reader_fragment":"p-r-2b2ba404-380800-382400-0ac447191b1c5538","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-380800-382400-0ac447191b1c5538","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e4577cdc015f1ed0ecc","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382547,"character_end":382564,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-382400-384000-f7297c18df3067e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-382400-384000-f7297c18df3067e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":382377,"character_end":382566,"quote":"etermination of cost for any asset.] \n \n                                            \n1Inserted by the Finance Act, 2003. \n2Added by the Finance Act, 2009. \n3Added by the Finance Act, 2012. ","quote_sha256":"9bda25a085f533e56a461ba90aa5cb71f1df9814b799f6e8006671a5fc0d7856","reader_fragment":"p-r-2b2ba404-380800-382400-0ac447191b1c5538","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-380800-382400-0ac447191b1c5538","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c08b4cb41e99eddd791f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385055,"character_end":385088,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":384885,"character_end":385199,"quote":"\n(b) \nthe person acquiring the asset shall be treated as having a cost equal \nto the amount determined under clause (a).  \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4Added by the Finance Act, 2012. ","quote_sha256":"baefc4895235ff761167c468e3a8f8ae76460ede358fb1c71fec627c52475c0f","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8146ce71689f18a308d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385093,"character_end":385126,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":384923,"character_end":385199,"quote":"hall be treated as having a cost equal \nto the amount determined under clause (a).  \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4Added by the Finance Act, 2012. ","quote_sha256":"0c2ec1b16804a6084383560c78c12116309485ec971165606c7cff9e4cd7d8f4","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26f09d55da3afdf9849e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385146,"character_end":385163,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":384976,"character_end":385199,"quote":" determined under clause (a).  \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4Added by the Finance Act, 2012. ","quote_sha256":"1d1d8e3baa5559b5f8179c838c59de089ac43f8cb60430e34eb080f9780bf786","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b4962595d9694b4a6b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385180,"character_end":385197,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":385010,"character_end":385199,"quote":"                                          \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4Added by the Finance Act, 2012. ","quote_sha256":"618afa5386e003c8000c3ab146716f4c4a8272a9cd7ef4a5df3887c3fc37fe1f","reader_fragment":"p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-384000-385600-28a97bbbe9d0d61d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1de2f45583d885827e8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387164,"character_end":387181,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":386994,"character_end":387221,"quote":"rson for the replacement asset exceeds the \nconsideration received by the person for the asset disposed of.\n                                            \n1Inserted by the Finance Act, 2018. \n2 Inserted by the Finance Act, 2021. ","quote_sha256":"c973b8573a4eba35f81c662174cb88cc36863cb76a3af5ec6cc6011ea434e45f","reader_fragment":"p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0b278cf8ec91baf6848","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387186,"character_end":387219,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":387016,"character_end":387221,"quote":"nt asset exceeds the \nconsideration received by the person for the asset disposed of.\n                                            \n1Inserted by the Finance Act, 2018. \n2 Inserted by the Finance Act, 2021. ","quote_sha256":"691ac2395d68104b8c6eb291906e70fa2d8d6b059bf7123ae4693633206cd5d0","reader_fragment":"p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-385600-387200-1e66e5187ba6bf87","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dec0cc0dc8ab7949f13d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388546,"character_end":388563,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388376,"character_end":388793,"quote":", a finance society or any other \nsociety;] \n                                            \n1 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n2Clause (v) substituted by the Finance Act, 2013. The substituted Clause (v) read as follows:- \n“(v) \na trust,  a co-operative  society or a finance society or any other society \nestablished or constituted by or under any law f","quote_sha256":"ac0ecbdef1717e0860c3d4f3374a2b534f3556157a8845a983b93f61c2246e11","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-675b5d28c89f3767e6db","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388597,"character_end":388614,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":388427,"character_end":388822,"quote":"                                      \n1 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n2Clause (v) substituted by the Finance Act, 2013. The substituted Clause (v) read as follows:- \n“(v) \na trust,  a co-operative  society or a finance society or any other society \nestablished or constituted by or under any law for the time being in force;” ","quote_sha256":"a4178b1110379044a4f54aa7a91c0f4d1cb39e6f856a8d968f40415dafb79c15","reader_fragment":"p-r-2b2ba404-387200-388800-30f1761d6578a886","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-387200-388800-30f1761d6578a886","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-abc00150dd6b83c98aa5","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390090,"character_end":390107,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":389920,"character_end":390337,"quote":"itlements of the beneficiaries \nto income or capital are determined by the number of units held. \n \n \n \n \n                                            \n \n1Inserted by the Finance Act, 2013. \n2Inserted by the Finance Act, 2013. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 20","quote_sha256":"0f39faa6b50f9e2607faf252b6a886e0fd8e8607257c97f36b42319b839033b6","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9dd093b9e8d68155aff3","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390127,"character_end":390144,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":389957,"character_end":390374,"quote":"come or capital are determined by the number of units held. \n \n \n \n \n                                            \n \n1Inserted by the Finance Act, 2013. \n2Inserted by the Finance Act, 2013. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 20","quote_sha256":"b103bb9670ede3f28253c174d4565619bc94b10e25b4eb6d74285019229f7a35","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-369ee4c8ce95e403ab6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390204,"character_end":390221,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390034,"character_end":390413,"quote":"                                    \n \n1Inserted by the Finance Act, 2013. \n2Inserted by the Finance Act, 2013. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 2005. \n7 Added by the Finance Act, 2005. ","quote_sha256":"e14232f40aaf8ecc6e73ba6864d555e7998aade12bbeb47e29fda61ab758c21c","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-77557f37a2b9e8c07dc0","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390254,"character_end":390271,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390084,"character_end":390413,"quote":"y the Finance Act, 2013. \n2Inserted by the Finance Act, 2013. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 2005. \n7 Added by the Finance Act, 2005. ","quote_sha256":"a8f2710d11417ccb791083673c1d3644c28562a1ca164891eee8fcb391d5d1df","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1945dd1f90675cee78a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390322,"character_end":390339,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390152,"character_end":390413,"quote":"words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 2005. \n7 Added by the Finance Act, 2005. ","quote_sha256":"b09aa4465c7eeead24fd5cdb5260dfe74f530ea9dc3ab8431e8689742d72114c","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b392f19f19ad5621b69","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390359,"character_end":390376,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390189,"character_end":390413,"quote":"tituted by the Finance Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 2005. \n7 Added by the Finance Act, 2005. ","quote_sha256":"f918d4cc2d9e6fcf35a7bc2f2f335f23d7f5753400a4792ce56c076d0a483410","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d14c68ef2a936711746","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390381,"character_end":390411,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":390211,"character_end":390413,"quote":" Act, 2007. \n4The word “or” omitted by the Finance Act, 2005. \n5The words “local authority” substituted by the Finance Act, 2008. \n6Inserted by the Finance Act, 2005. \n7 Added by the Finance Act, 2005. ","quote_sha256":"ea37eb8d51075bd3ff631d1aced2a163d94f7b3d8b24a5dc4a72fe52a91c2a05","reader_fragment":"p-r-2b2ba404-388800-390400-2a1c55a056dea674","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-388800-390400-2a1c55a056dea674","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19ca5df109ffa8e12175","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391611,"character_end":391628,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391441,"character_end":391858,"quote":" during the tax year or who is not \na resident taxpayer of any other country.] \n \n                                            \n1The words “eighty-two” substituted by the Finance Act, 2006. \n2The word “or” omitted by the Finance Act, 2019. \n3The word “or” added by the Finance Act, 2022. \n4New clause (ab) inserted by Finance Act, 2019 \n5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follow","quote_sha256":"b10de540ccc0043ec0e85ef41436b3eba5853e05d616a65b87c64fb3fc773b82","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb76b51ede2cb7180062","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391661,"character_end":391678,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391491,"character_end":391908,"quote":"payer of any other country.] \n \n                                            \n1The words “eighty-two” substituted by the Finance Act, 2006. \n2The word “or” omitted by the Finance Act, 2019. \n3The word “or” added by the Finance Act, 2022. \n4New clause (ab) inserted by Finance Act, 2019 \n5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(ab) is present in Pakistan for a period of, ","quote_sha256":"5484b8dee3b035b64732db1d0064d8e6130bad5ee30cf6d823f24ab28d775372","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec319e06e2b147e21f6d","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391709,"character_end":391726,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391539,"character_end":391956,"quote":"                            \n1The words “eighty-two” substituted by the Finance Act, 2006. \n2The word “or” omitted by the Finance Act, 2019. \n3The word “or” added by the Finance Act, 2022. \n4New clause (ab) inserted by Finance Act, 2019 \n5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundre","quote_sha256":"18f16c835a96c5a8b5ee9a8b3b3bdd5e4490f1ee6a7d0169512d2e9b39acb167","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-514eb537b1536f149fcd","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391758,"character_end":391775,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391588,"character_end":392005,"quote":"wo” substituted by the Finance Act, 2006. \n2The word “or” omitted by the Finance Act, 2019. \n3The word “or” added by the Finance Act, 2022. \n4New clause (ab) inserted by Finance Act, 2019 \n5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and \ntwenty days or more in the tax year and, i","quote_sha256":"1b96300af546764edc10ee83f7629367239d0aeb6e2397e8e2f3e30b7be2b060","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-195dc6faece904da3bea","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391806,"character_end":391823,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":391636,"character_end":392053,"quote":"word “or” omitted by the Finance Act, 2019. \n3The word “or” added by the Finance Act, 2022. \n4New clause (ab) inserted by Finance Act, 2019 \n5 Clause (ab) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(ab) is present in Pakistan for a period of, or periods amounting in aggregate to, one hundred and \ntwenty days or more in the tax year and, in the four years preceding the tax year, has bee","quote_sha256":"4a751276bf4f494e3fdc0dc7cac1580dc2eb83de445f7d35d3accf328068df6d","reader_fragment":"p-r-2b2ba404-390400-392000-5c65e244c95fd88c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-390400-392000-5c65e244c95fd88c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a03fb42ec54a77a6ca30","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":392200,"character_end":392217,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":392030,"character_end":392447,"quote":"g the tax year, has been in \nPakistan for a period of, or periods amounting in aggregate to, three hundred and sixty-five \ndays or more; or” \n6 Clause (b) omitted by the Finance Act, 2003. The omitted clause (b) read as follows:  \n“(b) \nis present in Pakistan for a period of, or periods amounting in aggregate to, \nninety days or more in the tax year and who, in the four years preceding the tax \nyear, has been in P","quote_sha256":"8567a11af485cb2168fd47aacb2dacfbe124440dc292d43e4e32c5335acf7b17","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53fbd39eda480cc9808c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":392634,"character_end":392651,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":392464,"character_end":392653,"quote":"iod of, or periods amounting in aggregate \nto, three hundred and sixty-five days or more; or” \n7The full stop substituted with a semicolon and clause (d) inserted by the Finance Act, 2022. ","quote_sha256":"6b87ad94e6e15896490e4b95362f6d5307828b5dd8b83c9e76d46b5fec8e70a3","reader_fragment":"p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-392000-393600-bf2e307c9dad8e2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ee7b8fd43e3d18567ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394447,"character_end":394464,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394277,"character_end":394694,"quote":"th the other \nwho is a resident of jurisdiction with zero taxation regime.]  \n \n                                            \n1The words “or almost wholly” omitted by the Finance Act, 2003. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Sub-section (1) substituted by the Finance Act, 2023. The substituted sub-section read as follows: \n“(1)  Subject to sub-section (2), two persons shall be as","quote_sha256":"265abea35465dc9e23e0c4d5aab6c434404cfc251f84a9e3eab43f2536b3dce5","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7336e6c1a41d2499c549","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394515,"character_end":394532,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394345,"character_end":394762,"quote":"egime.]  \n \n                                            \n1The words “or almost wholly” omitted by the Finance Act, 2003. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Sub-section (1) substituted by the Finance Act, 2023. The substituted sub-section read as follows: \n“(1)  Subject to sub-section (2), two persons shall be associates where the relationship between the \ntwo is such that one ma","quote_sha256":"8933222ed5f12fba79f71bfda7325229d59097a61823a6a4f6bd12ae40606e3a","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91957be67a00d880701e","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394572,"character_end":394589,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":394402,"character_end":394819,"quote":"1The words “or almost wholly” omitted by the Finance Act, 2003. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Sub-section (1) substituted by the Finance Act, 2023. The substituted sub-section read as follows: \n“(1)  Subject to sub-section (2), two persons shall be associates where the relationship between the \ntwo is such that one may reasonably be expected to act in accordance with the in","quote_sha256":"46dea373eabf390208ea6413a4aabf8f769e0fa7819d83e817051b75c28a40b6","reader_fragment":"p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-393600-395200-01ce9e46ff1ec0de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d617b6b9d8dd0916f382","source":"pk-code-f40603913b933194","title":"Finance Act. 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":397470,"character_end":397487,"quote":"Finance Act. 2023","quote_sha256":"686e3f01e37b40850e63ffa98265c3085d065203b2b848a45fff45a0fab36ab1","reader_fragment":"p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":397300,"character_end":397717,"quote":"ction with zero taxation regime means jurisdiction as may \nbe prescribed.] \n \n \n \n \n \n \n                                            \n1 Sub-section (5) substituted by the Finance Act. 2023. The substituted sub-section (5) read as \nfollows:  \n“(5) In this section, “relative” in relation to an individual, means — \n(a) \nan ancestor, a descendant of any of the grandparents, or an adopted child, of the \nindividual, or o","quote_sha256":"06796eebea96e3264d7b108519bf1b25c7b53d3017545d51d967c22f415fb577","reader_fragment":"p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-396800-398400-bdf8648bb8fd912e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f255004afd22824ef1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":399596,"character_end":399613,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":399426,"character_end":399615,"quote":"epresentative character the person on whom the estate devolves on the death of \nthe party so suing or sued. \n \n                                            \n1Added by the Finance Act, 2010. ","quote_sha256":"677e1665f16ce7e2eab198475c7f782d5e89beea193363ef23e911d80c633515","reader_fragment":"p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-398400-400000-2f9b279f2ed2dd6f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b606a9a4c86602b1ca33","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400958,"character_end":400975,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":400788,"character_end":401205,"quote":"k as having been received in that tax year and the preceding \ntwo tax years in equal proportions. \n \n                                            \n1Section 88A omitted by Finance Act, 2014. The omitted section read as follows: \n“88A. Share profits of company to be added to taxable income.—(1) Notwithstanding the \nprovisions of sub-section (1) of section 92, the share of profits derived by a company from an \nassocia","quote_sha256":"130dbf7556625ef14e2fe2fa9ed3f8f33611f45147d3e9c835a50a2fbf47ea41","reader_fragment":"p-r-2b2ba404-400000-401600-e66f69ba48807682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-400000-401600-e66f69ba48807682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73fe024f803038836451","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":405783,"character_end":405820,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":405613,"character_end":406050,"quote":"during the \ntax year or any of the preceding tax years shall not be exempt if financial \nstatements duly audited by a firm of Chartered Accountants as defined under \nthe Chartered Accountants Ordinance, 1961 (X of 1961), or a firm of Cost \nand Management Accountants as defined under the Cost and Management \nAccountants Act, 1966 (XIV of 1966) have not been filed along with return \nof income by the association of persons to whom he is","quote_sha256":"39f24345785884ab46d5f7ed4e6369fc5281b3c9b6436dbab0b63fb6d119659e","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9a5fb2a8d4cf188bcca","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406501,"character_end":406518,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406331,"character_end":406748,"quote":"main exempt.] \n \n7[  ] \n \n8[  ] \n \n9[  ] \n                                            \n1The words, brackets, figure and comma “Subject to sub-section (2)” omitted by the Finance Act, 2007. \n2 Inserted by the Finance Act, 2003. \n3Full stop substituted by a colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation adde","quote_sha256":"04bcbb616f4ec1d438c711ba969875b288045ab62a614b60ee2a9419eeb0e281","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9653eeb83b448d97d85","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406523,"character_end":406556,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406353,"character_end":406786,"quote":" \n \n8[  ] \n \n9[  ] \n                                            \n1The words, brackets, figure and comma “Subject to sub-section (2)” omitted by the Finance Act, 2007. \n2 Inserted by the Finance Act, 2003. \n3Full stop substituted by a colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-sec","quote_sha256":"183705d1239158a8b2014d7d9be75dad45c45a136296ac4f4ab5fc3523730645","reader_fragment":"p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-404800-406400-c5fa7e11def6e0c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2153d4cfcd11c5ecdb71","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406600,"character_end":406617,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406430,"character_end":406847,"quote":"brackets, figure and comma “Subject to sub-section (2)” omitted by the Finance Act, 2007. \n2 Inserted by the Finance Act, 2003. \n3Full stop substituted by a colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-se","quote_sha256":"2d0f77d7936fad7e14ab49b2b89472a1211d548700d82992504df8df80404207","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70d78c614430bcd5cb70","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406634,"character_end":406651,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406464,"character_end":406881,"quote":"t to sub-section (2)” omitted by the Finance Act, 2007. \n2 Inserted by the Finance Act, 2003. \n3Full stop substituted by a colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-section (2) read as follows:  \n“ (2)","quote_sha256":"ac6a0be3c533342a629f0781a2df317dc686c32a6ccf2c4da2c9fff12607a4a7","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-883ef406321bdc93b4d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406710,"character_end":406727,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406540,"character_end":406957,"quote":"inance Act, 2003. \n3Full stop substituted by a colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-section (2) read as follows:  \n“ (2) Sub-section (1) shall not apply to an association of persons that is a prof","quote_sha256":"244af1ef8ac21d0d0c787a5608fe1a15d840468354367876c5d68a86e97fc973","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3f8979342bf5a618ba9","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406757,"character_end":406774,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406587,"character_end":407004,"quote":"colon by the Finance Act, 2014. \n4Added by the Finance Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-section (2) read as follows:  \n“ (2) Sub-section (1) shall not apply to an association of persons that is a professional firm prohibited \nfrom incorporating by","quote_sha256":"eb71b5e6a02b2d0ada07c65ad8e02e70257ada0ef03af07625d7189d239610d8","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66e14401535c90a019fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406810,"character_end":406827,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406640,"character_end":407057,"quote":"e Act, 2014. \n5 Full stop substituted and new proviso inserted by the Finance Act, 2024. \n6 Explanation added by the Finance Act, 2022. \n7 Sub-section (2) omitted by the Finance Act, 2007. The omitted sub-section (2) read as follows:  \n“ (2) Sub-section (1) shall not apply to an association of persons that is a professional firm prohibited \nfrom incorporating by any law or the rules of the body regulating the prof","quote_sha256":"d55fcabc5d8f250c4c0588f5f339f99c3ddd5ff454b67f708b49d3691b88b662","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7171135a5f7e93fb59df","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407099,"character_end":407116,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":406929,"character_end":407346,"quote":"on of persons that is a professional firm prohibited \nfrom incorporating by any law or the rules of the body regulating the profession.” \n8Sub-section (3) omitted by the Finance Act, 2007. The omitted sub-section (3) read as follows: \n“(3)  An association of persons to which subsection (2) applies shall not be liable to tax and the income \nof the association shall be taxed to the members in accordance with section","quote_sha256":"209618a78c5a0a432c8ae26ba930aafa0bc0230e8e5d753e953b1d30e4ab3d4f","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2385f3b04c28a27d6e0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407386,"character_end":407403,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407216,"character_end":407451,"quote":"(2) applies shall not be liable to tax and the income \nof the association shall be taxed to the members in accordance with section 93”. \n9 Sub-section (4) omitted by the Finance Act, 2007. The omitted sub-section (4) read as follows:  ","quote_sha256":"563c61e571bfcf4917105f604e2a33e0ba9c6b22c3447ffcd7ca75e9b96ef09f","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-324efd73abb822c00742","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407982,"character_end":407999,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":407812,"character_end":408229,"quote":"                \n“(4)An association of persons referred to in sub-section (3) shall furnish a return of total income for \neach tax year. \n1Sub-section (5) omitted by the Finance Act, 2007. The omitted sub-section (5) read as follows: \n“(5) \nSections 114, 118 and 119 shall apply to a return of total income required to be furnished under \nsub-section (4).” \n2 Section 93 omitted by the Finance Act, 2007. The omitted ","quote_sha256":"5547571493242e54e2c33ef1bf860c31675689010b52c1af5337a857e8dd8903","reader_fragment":"p-r-2b2ba404-406400-408000-45484fc87c05ef47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-406400-408000-45484fc87c05ef47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9de69403a756a7dc80a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408198,"character_end":408215,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":408028,"character_end":408445,"quote":" read as follows: \n“(5) \nSections 114, 118 and 119 shall apply to a return of total income required to be furnished under \nsub-section (4).” \n2 Section 93 omitted by the Finance Act, 2007. The omitted section read as follows:  \n“93. \nTaxation of members of an association of persons.- (1)  Where sub-section (3) of section \n92 applies, the income of a member of an association of persons chargeable under the head “In","quote_sha256":"5d2e5429689443901f50263bb2963e67e4d31a3fe17baac677482068a5639f12","reader_fragment":"p-r-2b2ba404-408000-409600-05c57416c8277d9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-408000-409600-05c57416c8277d9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7fe077fddd314ee8d52","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":410425,"character_end":410442,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":410255,"character_end":410672,"quote":"on and shall include any profit on debt, \nbrokerage, commission, salary or other remuneration received or due from the association.” \n3The word “resident” omitted by the Finance Act, 2015 \n4Sub-section (3) omitted by the Finance Act 2017. Omitted sub-section reads as follows: \n    “A dividend paid by a non-resident company to a resident person shall be chargeable to tax under \nthe head “Income from Business” or “I","quote_sha256":"d169ee9e13c9633c6d6652c512d90c9cf16c61d6bed0b8da0dce5beffdff012a","reader_fragment":"p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22bfd510f65aef8ba1e6","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":410476,"character_end":410492,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":410306,"character_end":410722,"quote":", commission, salary or other remuneration received or due from the association.” \n3The word “resident” omitted by the Finance Act, 2015 \n4Sub-section (3) omitted by the Finance Act 2017. Omitted sub-section reads as follows: \n    “A dividend paid by a non-resident company to a resident person shall be chargeable to tax under \nthe head “Income from Business” or “Income from Other Sources”, as the case may be, unl","quote_sha256":"08a4014c4c54e4ec8d45e55c6abf5202655432b9385fc64a26135f968500c594","reader_fragment":"p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-409600-411200-f93c96e3e3e8954c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-055557741509a974e02a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":412734,"character_end":412751,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-411200-412800-33fba811496d6703","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-411200-412800-33fba811496d6703","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":412564,"character_end":412753,"quote":"tax purposes under \nsub-section (4) of section 35 1[  ], that value; or  \n \n                                            \n1The words “at fair market value” omitted by the Finance Act, 2007. ","quote_sha256":"99e17f7d709d17f3b21d4d234b0220b1f65e63eddcd6bcc92bb96dfb2197f4e8","reader_fragment":"p-r-2b2ba404-411200-412800-33fba811496d6703","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-411200-412800-33fba811496d6703","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8efc69c94df96c8bef21","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":417029,"character_end":417046,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-416000-417600-31aedda34f743e21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":416859,"character_end":417048,"quote":"at the company has undertaken to discharge in respect \nof the assets; or  \n                                            \n1 The words “at fair market value” omitted by the Finance Act, 2007. ","quote_sha256":"ee0acba3bfe3e827526875ca7a899d554192e0c6ca06d94855fdfc791c461189","reader_fragment":"p-r-2b2ba404-416000-417600-31aedda34f743e21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-416000-417600-31aedda34f743e21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-003062df9c0ac7227096","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":419193,"character_end":419210,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-417600-419200-895973c154897163","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-417600-419200-895973c154897163","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":419023,"character_end":419281,"quote":"which have not been set off against the \ntransferor’s income, the amount not set off shall be added to the \n                                            \n1Inserted by the Finance Act, 2003. \n2The words “at fair market value” omitted by the Finance Act, 2007. ","quote_sha256":"e48ef0a53ee903747f49d59434998d0d5d414f7b1402f46b272fef6ccca7b8fd","reader_fragment":"p-r-2b2ba404-417600-419200-895973c154897163","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-417600-419200-895973c154897163","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-11e5d5139cb2ff204551","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":419262,"character_end":419279,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-419200-420800-f01fe42e8bef4fc3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":419092,"character_end":419281,"quote":"unt not set off shall be added to the \n                                            \n1Inserted by the Finance Act, 2003. \n2The words “at fair market value” omitted by the Finance Act, 2007. ","quote_sha256":"b8b5e49f66adbd92aa85664c5322ee92832a62f2d17f0e6271139ea3093b3280","reader_fragment":"p-r-2b2ba404-417600-419200-895973c154897163","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-417600-419200-895973c154897163","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc2f6625ee3bd5f8ea29","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421607,"character_end":421640,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421437,"character_end":421823,"quote":"es as a result of Scheme of Arrangement and \nReconstruction under sections 282L and 284 to 287 of the Companies Act, 2017 \n                                            \n1 Inserted by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” wherever occurring substituted by \n“Companies Act, 2017 (XIX of 2017)” through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"3b5a9aa0a5d9a83fa95ebf32c616759d6d9245205de89b26d0ff20f5de5fe264","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82f2dcaf4e6959c2ad4c","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421783,"character_end":421800,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":421613,"character_end":421823,"quote":"ed by the Finance Act, 2007. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” wherever occurring substituted by \n“Companies Act, 2017 (XIX of 2017)” through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"a9b7e5e628ce0ced00fc06b89ccda86252bf5792b6600d19f555311d17d62bf0","reader_fragment":"p-r-2b2ba404-420800-422400-02804fe9f5399c62","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-420800-422400-02804fe9f5399c62","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c788886ae550e6b1bc90","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":427977,"character_end":427994,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":427807,"character_end":427996,"quote":"f the predecessor, and all the provisions of this \nOrdinance shall, so far as may be, apply accordingly. \n \n                                            \n1Inserted by the Finance Act, 2003. ","quote_sha256":"cca1f9a843c1eb2fdb9c37c600df1cb291fd842a9795473d0460b5dee553e631","reader_fragment":"p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-427200-428800-d69b5f9edd0570ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-adfe68d6b47bc036ef9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428973,"character_end":428990,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-428800-430400-b8c21e05595a7394","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-428800-430400-b8c21e05595a7394","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":428803,"character_end":429220,"quote":"                                       \n1 Inserted by the National Assembly Secretariat’s O.M. No.F.22(2)/2016-Legis dated 29.01.2016.  \n2 Section 99A substituted by the Finance Act, 2022. The substituted section read as follows: \n“99A. Special provisions relating to traders.-(1) Subject to sub-section (3), tax payable on the profits \nand gains of a trader as defined in sub-section (4) who upto thirty first day of","quote_sha256":"b55a3ae66f1b8bf34c2f9f4af9a3890ae628437eb69e7d22a129fbfd56ee3482","reader_fragment":"p-r-2b2ba404-428800-430400-b8c21e05595a7394","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-428800-430400-b8c21e05595a7394","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56c33d5a7baf645075a9","source":"pk-code-f40603913b933194","title":"Chapter II of the Sales Tax Special Procedures Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430588,"character_end":430647,"quote":"Chapter II of the Sales Tax Special Procedures Rules, \n2007","quote_sha256":"77b6bc5c133c7d719ac48ea8c69cd0081393e327bb3e05732625304e8860c025","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":430418,"character_end":430877,"quote":"gaged in- \n(a) \nrendering of, or providing, services as defined in clause (ii) of sub-section (7) of section 153; or \n(b) \nbusiness of retailer falling under rule (5) of Chapter II of the Sales Tax Special Procedures Rules, \n2007, shall not be treated as a trader for the purposes of this section. \nExplanation 2.- It is also clarified that this section shall not apply to a person who is a Member of \nthe Senate of Pakistan, the National Assembly of Pakistan","quote_sha256":"49105e97a452167523173ba6c889bcdd8e0094df0a8cd93e5e2f8ae258e07fb0","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0042d08d9406dc16662","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":431482,"character_end":431501,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":431312,"character_end":431538,"quote":"ty connections.– (1) \nNotwithstanding anything contained in the Ordinance, a tax shall be charged and collected from \nretailers other than Tier-I retailers as defined in Sales Tax Act, 1990 (VII of 1990) and specified service ","quote_sha256":"0513e0824be5d2933abda07e8686f581b9f772a659a6b2a8f7e27e2c0e1efb56","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e59400d4429c50ae426","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":431699,"character_end":431718,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":431540,"character_end":431948,"quote":"\f\nChapter VI – Special Industries ___________________________ \n \n170 \n \nbe charged and collected from retailers other than Tier-I retailers as defined in the \nSales Tax Act, 1990 (VII of 1990) and specified service providers on commercial \nelectricity connections at the rates specified in the income tax general order issued \nin terms of sub-section (2). \n \n(2) For the purposes of this section, the Federal","quote_sha256":"6b71c6acd2e7018b6232bed39fc6e4b7f34a9a466e767172203f75375e74c4f9","reader_fragment":"p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-430400-432000-aac29c7ae7d4ffc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f30db64e7ea792a0f589","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":433445,"character_end":433465,"quote":"Sales Tax Act, \n1990","quote_sha256":"ccc7f3fd7a286d0e2cb3271face51b4c0bb05601173f6ba9e0ec0058c4c79144","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":433275,"character_end":433695,"quote":"tions at the rates provided in clause (2A) of Division IV, Part \nIV of the First Schedule.  \n(2) \nA retailer who has paid sales tax under sub-section (9) of section 3 of Sales Tax Act, \n1990 (VII of 1990), shall not be required to pay tax under this section and the sales tax so paid shall \nconstitute discharge of tax liability under this section. \n(3) \nThe tax collected or paid under this section shall be final tax o","quote_sha256":"a18550fd7d9703213b212706eeb80d65ad8223fb117c882b4d4f77a16a3a0767","reader_fragment":"p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-432000-433600-6f91d9f0e24f40a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eddca78d93b6a5aefacd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437163,"character_end":437180,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":436993,"character_end":437410,"quote":"                             \n1 New Section 99B inserted through Finance Supplementary (Second Amendment) Act, 2019. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 New section 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted ","quote_sha256":"a6a142fccdf96e8d8c199b82ba919d2c2b3e42da60e57b05dd2b2ffbf841ca4e","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83fcd321fca8f1b7408d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437218,"character_end":437235,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437048,"character_end":437438,"quote":"d through Finance Supplementary (Second Amendment) Act, 2019. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 New section 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, 2023. \n ","quote_sha256":"9291c8a66ea44df46ff6da1f558c30d23b68723b5abc112d510f99947e343d91","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d9047bab8c8bd9b4458","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437291,"character_end":437308,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437121,"character_end":437438,"quote":"s “Federal Government” substituted by the Finance Act, 2021. \n3 New section 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, 2023. \n ","quote_sha256":"4691d17f5696f118f2ed826440a68382458863894f9054493c3f81bfb1cef1c4","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f78b7ea6e78309d6937c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437363,"character_end":437380,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437193,"character_end":437438,"quote":"ion 99C inserted through Finance Act, 2019 \n \n4 The words “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, 2023. \n ","quote_sha256":"61ecb36b800004b654a81486f8039e44887cc2bebc53801e34242c1b030eeff6","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1c24269ccb4073ea3e0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437417,"character_end":437434,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":437247,"character_end":437438,"quote":"rds “Federal Government” substituted by the Finance Act, 2021. \n5 The words “Federal Government” substituted by the Finance Act, 2021. \n6 New section 99D inserted by the Finance Act, 2023. \n ","quote_sha256":"b27d4a0735e4b33fdaca78dff179a46b9a87385ec6f4bf57245eadc054d582b6","reader_fragment":"p-r-2b2ba404-436800-438400-226f4b44da368574","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-436800-438400-226f4b44da368574","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89bd893d35d14249b074","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440499,"character_end":440515,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440329,"character_end":440663,"quote":"ply to the profits and gains of the banking \ncompanies relevant to tax year 2009 and onwards. \n                                            \n1Full stop substituted by the Finance Act 2017. \n2Inserted by the Finance Act, 2017. \n3 The words “Federal Government” substituted by the Finance Act, 2021. \n4Inserted by the Finance Act, 2007. ","quote_sha256":"a0eef29c42ceb2acc6594c95a3235d21e815c5fcdefda34bcf03516bde61c0ec","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-165f26350b83879a57fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440535,"character_end":440552,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440365,"character_end":440663,"quote":"banking \ncompanies relevant to tax year 2009 and onwards. \n                                            \n1Full stop substituted by the Finance Act 2017. \n2Inserted by the Finance Act, 2017. \n3 The words “Federal Government” substituted by the Finance Act, 2021. \n4Inserted by the Finance Act, 2007. ","quote_sha256":"0fd24eb60bf5f299e5c3cb5692f2fe5c10a5ee862a82796ff220fe0ebf338b61","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b805059f62ea1e2677c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440607,"character_end":440624,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440437,"character_end":440663,"quote":"                               \n1Full stop substituted by the Finance Act 2017. \n2Inserted by the Finance Act, 2017. \n3 The words “Federal Government” substituted by the Finance Act, 2021. \n4Inserted by the Finance Act, 2007. ","quote_sha256":"edd61ce695f9430e75778530319412c77bbe33b77a2413845d3b7a62175c6fe6","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15c3c9f7a7bcc3829a00","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440644,"character_end":440661,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":440474,"character_end":440663,"quote":" stop substituted by the Finance Act 2017. \n2Inserted by the Finance Act, 2017. \n3 The words “Federal Government” substituted by the Finance Act, 2021. \n4Inserted by the Finance Act, 2007. ","quote_sha256":"e8dad072e9ab706a5b22ad6e9c2b385c7334a54d411f43b805c17cf1f7e46d28","reader_fragment":"p-r-2b2ba404-440000-441600-02b915a0a6baabac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-440000-441600-02b915a0a6baabac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f69c0c3cf43437d9280","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442414,"character_end":442444,"quote":"Added by the Finance Act, 2018","quote_sha256":"cae011a7acfea4ea4b68bb3683a7b64c5a4b59e74917a0333d67e1c64b002e98","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442244,"character_end":442674,"quote":"ns of the Tenth Schedule shall have effect \nnotwithstanding anything to the contrary contained in this Ordinance.]  \n \n \n \n                                            \n1 Added by the Finance Act, 2018. \n2 Added by the Finance Act, 2012. \n3 Words inserted by the Finance Act, 2023.  \n4 Clause (d) substituted by new clause (d) by the Finance Act, 2014. The substituted clause read as  \nfollows: \n“(d) “a foreign institutional inves","quote_sha256":"a22b93988a9b7e301320e0c059071c01de1b9eda0d2c7f760b2a76982229852e","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26b1d58811879a83ea56","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442449,"character_end":442479,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442279,"character_end":442709,"quote":" effect \nnotwithstanding anything to the contrary contained in this Ordinance.]  \n \n \n \n                                            \n1 Added by the Finance Act, 2018. \n2 Added by the Finance Act, 2012. \n3 Words inserted by the Finance Act, 2023.  \n4 Clause (d) substituted by new clause (d) by the Finance Act, 2014. The substituted clause read as  \nfollows: \n“(d) “a foreign institutional investor” being a person registered with","quote_sha256":"4a93adadabf0f7d5e2b34f1459e8a3a759e8a9c9272b73a786708ae94a1f3126","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f6ab1a99bb265267e77","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442506,"character_end":442523,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442336,"character_end":442753,"quote":"ed in this Ordinance.]  \n \n \n \n                                            \n1 Added by the Finance Act, 2018. \n2 Added by the Finance Act, 2012. \n3 Words inserted by the Finance Act, 2023.  \n4 Clause (d) substituted by new clause (d) by the Finance Act, 2014. The substituted clause read as  \nfollows: \n“(d) “a foreign institutional investor” being a person registered with NCCPL as a foreign \ninstitutional investor;","quote_sha256":"2ab4646fa588e591f35909b00cf47dfe9b30e031a199ebdd4eccfbbbea0778de","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-540d4f15fa1b9a1e57fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442577,"character_end":442594,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442407,"character_end":442824,"quote":"    \n1 Added by the Finance Act, 2018. \n2 Added by the Finance Act, 2012. \n3 Words inserted by the Finance Act, 2023.  \n4 Clause (d) substituted by new clause (d) by the Finance Act, 2014. The substituted clause read as  \nfollows: \n“(d) “a foreign institutional investor” being a person registered with NCCPL as a foreign \ninstitutional investor; and”  \n5 New section 100BA inserted through Finance Act, 2019.  \n6 Wor","quote_sha256":"f4b7d18f3ff98b28ac67cc0fcfa1269822dc394bdc2cc827b0d503fceceb6fb0","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d5c142d684099a283d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442798,"character_end":442815,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442628,"character_end":442935,"quote":"\nfollows: \n“(d) “a foreign institutional investor” being a person registered with NCCPL as a foreign \ninstitutional investor; and”  \n5 New section 100BA inserted through Finance Act, 2019.  \n6 Words inserted through Finance Act, 2020 dated 30th June, 2020.  \n7 Expression inserted by the Finance Act, 2024. ","quote_sha256":"37e92aec5c95fcb90a45732c2ee34ee01b7bbff419b633fef8e9dbd970a59013","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ef611e9bbbae316df24","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442844,"character_end":442861,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442674,"character_end":442935,"quote":"tor” being a person registered with NCCPL as a foreign \ninstitutional investor; and”  \n5 New section 100BA inserted through Finance Act, 2019.  \n6 Words inserted through Finance Act, 2020 dated 30th June, 2020.  \n7 Expression inserted by the Finance Act, 2024. ","quote_sha256":"04b924057119415327e95fe2bca005b2db0eea3136380fc3122c8e6b526f09f6","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa36afecc776cda09770","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442916,"character_end":442933,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":442746,"character_end":442935,"quote":"vestor; and”  \n5 New section 100BA inserted through Finance Act, 2019.  \n6 Words inserted through Finance Act, 2020 dated 30th June, 2020.  \n7 Expression inserted by the Finance Act, 2024. ","quote_sha256":"892780950badf8e761669af42e5727608b765caa13cf06cf6ce116eb2e0e4314","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04615eea8a9e20ee5c59","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443311,"character_end":443344,"quote":"Inserted by the Finance Act, 2014","quote_sha256":"c91412b16ba204a3908e7f562b254dcd8fa211c2edcf2ff45ab19636efac7e93","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443141,"character_end":443574,"quote":"it equal to one hundred percent of tax \npayable under any of the provisions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act, 2014. \n2 Section 100C substituted by the Finance Act, 2021. Earlier this substitution was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The substituted section read as follows: \n“100C. Tax credit for certain persons.- (1","quote_sha256":"cdfe95257ba7bd245722b34cbfe8a5f16878865d872314a6135ceca6a11dd9a4","reader_fragment":"p-r-2b2ba404-441600-443200-af502851f3aea05b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-441600-443200-af502851f3aea05b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-425899b62ed559a12835","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443381,"character_end":443398,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":443211,"character_end":443628,"quote":"sions of this Ordinance including minimum and final \n                                            \n1 Inserted by the Finance Act, 2014. \n2 Section 100C substituted by the Finance Act, 2021. Earlier this substitution was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The substituted section read as follows: \n“100C. Tax credit for certain persons.- (1) 2[The income of]Non-profit organizations, trusts or ","quote_sha256":"4b9dca374a74250656e61152f9bc6bda22a5062c5caba717cb782b3fb62cf981","reader_fragment":"p-r-2b2ba404-443200-444800-f51cc7cff85ae009","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-443200-444800-f51cc7cff85ae009","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78785e5684ad4323f943","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":450480,"character_end":450497,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":450310,"character_end":450500,"quote":"clause shall apply to the income of a private \nreligious trust which does not ensure for the benefit of the public.”;] \n \n1 The expression “Table - II of” omitted by the Finance Act, 2025.  ","quote_sha256":"9336267bf57bde65a57d35da28953d46dad6bdd97638b681d9404ca1243f974b","reader_fragment":"p-r-2b2ba404-449600-451200-7c2507f8f04418c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-449600-451200-7c2507f8f04418c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85c87df85829ca925c41","source":"pk-code-f40603913b933194","title":"Mussalman Waqf Validating Act, 1913","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451389,"character_end":451424,"quote":"Mussalman Waqf Validating Act, 1913","quote_sha256":"674cfb60015f64b74d262a20be56d6be527333abcd49ae5829289325d582dd99","reader_fragment":"p-r-2b2ba404-451200-452800-2a941af47f6d768c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-451200-452800-2a941af47f6d768c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":451219,"character_end":451654,"quote":"are society registered under the provincial or Islamabad Capital \nTerritory (ICT) laws related to registration of co-operative societies; \n \n(g)  a waqf registered under Mussalman Waqf Validating Act, 1913 (VI of \n1913) or any other law for the time being in force or in the instrument \nrelating to the trust or the institution; \n \n(h)  a university or education institutions being run by nonprofit organization \nexisting solely for ed","quote_sha256":"03716e6d77ea5ad0bf003e7567381493acffb15398d8ec24f19ef642ee2b9f3d","reader_fragment":"p-r-2b2ba404-451200-452800-2a941af47f6d768c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-451200-452800-2a941af47f6d768c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a9eec72573c2590c1aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":454165,"character_end":454182,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":453995,"character_end":454242,"quote":" of clause (36) of section 2, shall not be applicable for \nearlier years; \n \n                                            \n1 The expression “Table - II of” omitted by the Finance Act, 2025.  \n2 The figure 2022 substituted by the Finance Act, 2022. ","quote_sha256":"2cd578e0d38943b5d4782a5635efb06fffdfc18f6128721ec7341d257b35c529","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d3d4ee71a7a8d861bce","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":454223,"character_end":454240,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":454053,"character_end":454242,"quote":"\nearlier years; \n \n                                            \n1 The expression “Table - II of” omitted by the Finance Act, 2025.  \n2 The figure 2022 substituted by the Finance Act, 2022. ","quote_sha256":"c1366599515395059ae2a1f383afaa7de3fc79c51f88d24d651ead689c56cad6","reader_fragment":"p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-452800-454400-b05232f4a4c2cc40","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6b2aa5a0eff59e9713b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":456113,"character_end":456130,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-456000-457600-f3181e03827e0ea3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-456000-457600-f3181e03827e0ea3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":455943,"character_end":456153,"quote":" \nin accordance with the rules in the Eleventh Schedule on a project by project basis \n                                            \n1 New section (100D) inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"622847bd2d14d820a84ca021aae91509603eb7d9be8b7b64a46eeacab9cc33a6","reader_fragment":"p-r-2b2ba404-454400-456000-630141c7833ede65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-454400-456000-630141c7833ede65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8841abdeb40f29aab24a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":457918,"character_end":457935,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":457748,"character_end":458165,"quote":"purchase of immoveable \nproperty utilized in a project; \n \n                                            \n1 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amen","quote_sha256":"e48872ed41f242d75af2a405070abb23e7a3e4394351db1046072bbcfcdbf147","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bae4c0d472ff9497ea50","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458087,"character_end":458104,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":457917,"character_end":458325,"quote":" Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 This expression inserted by the Finance Act, 2021. Earlier this expression was made through Income \nTax (Amendment) Ordinance, 2021. ","quote_sha256":"07d982163bcd96edd0ef38f1d6e6943227765b83dafccc98c88842e47819916e","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5eb2cbe4c6539143c380","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458224,"character_end":458241,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":458054,"character_end":458325,"quote":"tember, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 This expression inserted by the Finance Act, 2021. Earlier this expression was made through Income \nTax (Amendment) Ordinance, 2021. ","quote_sha256":"9c29f796cfee0a04496c31462222fd62504f424076b296b2b67d1a6f31e54488","reader_fragment":"p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-457600-459200-0f435a0bc8f9c7c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c178f11bd54bc4480194","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":460265,"character_end":460282,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":460095,"character_end":460512,"quote":"may be; \n \n \n \nand if the capital investment is made,- \n \n \n                                            \n1 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amend","quote_sha256":"6b2dcb3ce93477174086b0be4767ad30067eea9e9c47ef7e7921200e457fdc1c","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14d5ab0012d562623009","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":460433,"character_end":460450,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":460263,"character_end":460535,"quote":"e Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"5addd7b48db7960829fb27d5dcef97c7d6aa8f4becda32d0f413269240577e9a","reader_fragment":"p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-459200-460800-6c697a06e1c8ab00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d038685b8182d7c2611","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462147,"character_end":462164,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-460800-462400-908e844550232782","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-460800-462400-908e844550232782","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":461977,"character_end":462394,"quote":"tisfactory’, notified by the Board for this purpose, shall \n                                            \n1 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amend","quote_sha256":"d0814cc970cdd33a8b174907ee11499f0345f66bf6bdce66e7464acc5e5a65e2","reader_fragment":"p-r-2b2ba404-460800-462400-908e844550232782","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-460800-462400-908e844550232782","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-633b56d6910035811310","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462315,"character_end":462332,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-460800-462400-908e844550232782","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-460800-462400-908e844550232782","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462145,"character_end":462562,"quote":"e Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 The expression inserted by the Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n4 The expr","quote_sha256":"c6d22a1c2ef65bf38972197a4e11073637c02a0954bd1a50b25aa9abbcd049f6","reader_fragment":"p-r-2b2ba404-460800-462400-908e844550232782","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-460800-462400-908e844550232782","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d914ec4d78edd507c54c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462451,"character_end":462468,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462281,"character_end":462698,"quote":"ecember, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 The expression inserted by the Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n4 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendm","quote_sha256":"30b677791191b2db801fb3c70e92d89e5d0383bdfcc6a79ad7e5979992aba64d","reader_fragment":"p-r-2b2ba404-460800-462400-908e844550232782","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-460800-462400-908e844550232782","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8c1d75be9173ef1cddc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462618,"character_end":462635,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462448,"character_end":462865,"quote":"he Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n4 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n5 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amen","quote_sha256":"0bd286a8df413c0261153ea16d2b3cd8bfecdc68a19461e1b6a211ae4da29690","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3cdf4145ed388790dd58","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462787,"character_end":462804,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":462617,"character_end":462889,"quote":" Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n5 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"828464b2fe46b66402d512fafc6a95de41da0088417bbfc7ea5516442b2a7871","reader_fragment":"p-r-2b2ba404-462400-464000-beafbda0f8741259","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-462400-464000-beafbda0f8741259","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f41bf830cb678608223f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464606,"character_end":464623,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464436,"character_end":464853,"quote":"ommenced on or before the 6[31st \nday of December, 2021]; \n                                            \n1 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amen","quote_sha256":"565ff59b9d793cab09be930004e5bbf96e4162f285409e4855b09aa646d94f00","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91a807d1c21f3974c7fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464775,"character_end":464792,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464605,"character_end":465022,"quote":" Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amen","quote_sha256":"4de453c15872096e40713c8c61c78d9c55bb08939ffb555657170657cc7b3e6d","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67e95de0ebb853874d23","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464944,"character_end":464961,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464774,"character_end":465191,"quote":" Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n3 The expression “30th day of September, 2022” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n4 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amend","quote_sha256":"b9355d5580d2aba6337ad4fe8698875aa184ba34313bb6b3139d634ceb35cb61","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f3e63a7279787aaf560","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465112,"character_end":465129,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":464942,"character_end":465359,"quote":"e Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n4 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021.. \n5 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amen","quote_sha256":"730e5f6f58d7164e478a0b33162594588367cf6e132dcfe7a1a8015e65eca5f5","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-567314f4c4b62ad2f8f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465281,"character_end":465298,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465111,"character_end":465528,"quote":" Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021.. \n5 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n6 The expression “31st day of December, 2020” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Ame","quote_sha256":"74bcf8399383b4d1cac2848bffb60796ab66b934aff85622c996802e1d92cc08","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7be59d2b11542997b627","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465451,"character_end":465468,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":465281,"character_end":465553,"quote":"Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n6 The expression “31st day of December, 2020” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"bb1cc3ed7d720153e8ea56f8b199fa2a933ebce7c2b81bb7a193bb0f94590df7","reader_fragment":"p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-464000-465600-a6a3dd4a178373cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb5b640b142b14d55880","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":467577,"character_end":467594,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-467200-468800-00b2fa598f625a0f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-467200-468800-00b2fa598f625a0f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":467407,"character_end":467679,"quote":"on has been made on account of a bona fide mistake: \n \n \n                                            \n1 The expression “30th day of September, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"dfac553cc6f2a6fc48a19560984a2d712c966989416fe0da98b704ae45aef8a1","reader_fragment":"p-r-2b2ba404-467200-468800-00b2fa598f625a0f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-467200-468800-00b2fa598f625a0f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72e09d40f20f91bbe22f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469496,"character_end":469513,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469326,"character_end":469743,"quote":"0 and ending on the 3[31st day of December, 2021]; and  \n                                            \n1 The expression “30th day of September, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 This expression inserted ” by the Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n3 The e","quote_sha256":"44a593ff675a4804246bb1a0bbc9aca891565715e6486525c90cb91b1cb6f92c","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-501e374a1a759baeb17b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469635,"character_end":469652,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469465,"character_end":469882,"quote":"er, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 This expression inserted ” by the Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n3 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendme","quote_sha256":"7df6ce2fabcb334071fea38c0f3fc4b6c0241b8b368897cb45a598b6f028b3da","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-16c3e8ef953f50a488ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469801,"character_end":469818,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":469631,"character_end":469903,"quote":"the Finance Act, 2021. Earlier this insertion was made through Income \nTax (Amendment) Ordinance, 2021. \n3 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"b3ee51e068188be5137ec04f2175776f930a0fd702a0c4d42040b395cbdf4201","reader_fragment":"p-r-2b2ba404-468800-470400-da96a7d8f14f225c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-468800-470400-da96a7d8f14f225c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e5f8973c3e8c365e9e74","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471132,"character_end":471149,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":470962,"character_end":471379,"quote":"eturn for a small and medium \nenterprise.]  \n \n \n3[   ] \n                                            \n1 The expression “30th day of September, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 Section 100E inserted by the Finance Act, 2021. \n3 Section 100F shall be omitted and shall be deemed to have been omitted with effect from 02n","quote_sha256":"798dddba26fce80da9b818704fbda0cd8b2b873341f8f84811a5ea2bf6c2ede5","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a030a6867693fa32ae07","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471266,"character_end":471283,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471096,"character_end":471513,"quote":"ptember, 2022” ” substituted by the Finance Act, 2021. Earlier the \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2 Section 100E inserted by the Finance Act, 2021. \n3 Section 100F shall be omitted and shall be deemed to have been omitted with effect from 02nd March, \n2022 by the Finance Act, 2022. The omitted section read as follows: \n\"100F. Special provisions relating to investment for in","quote_sha256":"2bb27cc0e665af3d0931eeb7a082fd6f7a038f55d372422757b0702f0424cc79","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81a1000b3dfbf7066450","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471401,"character_end":471418,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":471231,"character_end":471648,"quote":"1. \n2 Section 100E inserted by the Finance Act, 2021. \n3 Section 100F shall be omitted and shall be deemed to have been omitted with effect from 02nd March, \n2022 by the Finance Act, 2022. The omitted section read as follows: \n\"100F. Special provisions relating to investment for industrial promotion. — (1) Any eligible \nperson may file a statement by the 30th September, 2022, declaring therein the amount of funds ","quote_sha256":"0e6456acf8679120d14276670b86863b58ada5c0becc08c2f4cd667b9bab2559","reader_fragment":"p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-470400-472000-8b1f56e7ca60fe0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-463c6689fb51d98a6942","source":"pk-code-f40603913b933194","title":"Federal Investigation Agency Act, 1974","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":475016,"character_end":475055,"quote":"Federal Investigation Agency Act, \n1974","quote_sha256":"1076ef00f2404fa4be0aa93ac49636dddce0ea46a9ddb2141dab432338ac086c","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":474846,"character_end":475285,"quote":"\nsection (3) of section 216 of this Ordinance excluding clauses (a) and (g) of sub-section (3) thereof, \nthe National Accountability Ordinance, 1999 (XVIII of 1999), the Federal Investigation Agency Act, \n1974 (VIII of 1975) and the Right of Access to Information Act, 2017 (XXXI V of 2017), particulars of \nany person making a statement under this section or any information received in any statement made \nunder this section shall be con","quote_sha256":"ea30405bda4c97134d15f110aaf51a1a15f500bff51c66827a5fe56ea2f94ea2","reader_fragment":"p-r-2b2ba404-473600-475200-93851c8e50675404","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-473600-475200-93851c8e50675404","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60bc6cdd214873628961","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479714,"character_end":479731,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479544,"character_end":479925,"quote":" in Pakistan 3[; or] \n \n4[(d)  \nany business connection in Pakistan 5[; or] \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2 The word “or” omitted by the Finance Act, 2003. \n3 Full stop substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Full stop substituted by the Finance Act, 2018. \n ","quote_sha256":"5232d3e0038d74117e43fa22951f8dbcf406e0d43d0ccfc032ef677e2e72e512","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d5a165c2f0581f6595a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479765,"character_end":479782,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479595,"character_end":479925,"quote":"tion in Pakistan 5[; or] \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2 The word “or” omitted by the Finance Act, 2003. \n3 Full stop substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Full stop substituted by the Finance Act, 2018. \n ","quote_sha256":"bfb521896264fda249f6580fad22b7b98c952de766e5de053d7b2214de854610","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7ebdaf07a21cc660265","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479816,"character_end":479833,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479646,"character_end":479925,"quote":"                   \n1The words “local authority” substituted by the Finance Act, 2008. \n2 The word “or” omitted by the Finance Act, 2003. \n3 Full stop substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Full stop substituted by the Finance Act, 2018. \n ","quote_sha256":"3b1caa8c62fb2754673ae8d12f4d002f90c5937ce602a8e08bb3b49593394b01","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ec886fb73914f85bf3e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479838,"character_end":479871,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479668,"character_end":479925,"quote":"he words “local authority” substituted by the Finance Act, 2008. \n2 The word “or” omitted by the Finance Act, 2003. \n3 Full stop substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Full stop substituted by the Finance Act, 2018. \n ","quote_sha256":"c7d25ebe22a4febaec9adbf0ecea4b2aa9ae0470c18adb7c83a5c03df993fa34","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb31ef142ae2d5be471e","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479904,"character_end":479921,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":479734,"character_end":479925,"quote":"2 The word “or” omitted by the Finance Act, 2003. \n3 Full stop substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Full stop substituted by the Finance Act, 2018. \n ","quote_sha256":"6d5179dfc11e7d5d2f655555f748ba6519323ec1944dbdd0d752ec9b39a96b4c","reader_fragment":"p-r-2b2ba404-478400-480000-40e3ba1bf369e544","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-478400-480000-40e3ba1bf369e544","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8752cd720ab6bfffb29","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":482051,"character_end":482068,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":481881,"character_end":482132,"quote":"to in clause (a) or clause (b) shall be \ndeemed to accrue or arise from a business connection in Pakistan.] \n \n                                            \n1Added by the Finance Act, 2018. \n2 Sub-sections (3A) and (3B) added by the Finance Act, 2024. ","quote_sha256":"c990fb998a31652618a617031b074e684665ca8e9ad4e9ac6031185188b34930","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c8635dcac487c86b78d","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":482113,"character_end":482130,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":481943,"character_end":482132,"quote":"rise from a business connection in Pakistan.] \n \n                                            \n1Added by the Finance Act, 2018. \n2 Sub-sections (3A) and (3B) added by the Finance Act, 2024. ","quote_sha256":"1a11107efa9788d769a4b99d01ae505772447a58dc312df63d2d628155785482","reader_fragment":"p-r-2b2ba404-481600-483200-f3df64568d09de15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-481600-483200-f3df64568d09de15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c50b359acd5d8b49d90","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":483864,"character_end":483881,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":483694,"character_end":484111,"quote":"s carried on by the resident \noutside Pakistan through a permanent establishment; or \n \n                                            \n1 Sub-section (4) substituted by the Finance Act, 2003. The substituted sub-section (4) read as \nfollows: - \n“(4) \nWhere the business of a non-resident person comprises the rendering of independent \nservices (including professional services and the services of entertainers and sports","quote_sha256":"1f2b47358dc5e82c7cd8dce29598c918eed96fd6f099babc87db81a7820a62f2","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bff978647250dfe7a185","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484650,"character_end":484667,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484480,"character_end":484739,"quote":"amount (before deduction of expenses) of the \nremuneration is sixty thousand rupees or more.” \n2 The words and full stop “paid by a resident company.” substituted by the Finance Act, 2012. \n3Added by the Finance Act, 2012. \n4Added by the Finance Act, 2012. \n ","quote_sha256":"026d0f8108aad01b9365ac8712b77169c7179bd01a21f7977bdee2dcda9da568","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-951d6d05506f78825cdb","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484684,"character_end":484701,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484514,"character_end":484739,"quote":"es) of the \nremuneration is sixty thousand rupees or more.” \n2 The words and full stop “paid by a resident company.” substituted by the Finance Act, 2012. \n3Added by the Finance Act, 2012. \n4Added by the Finance Act, 2012. \n ","quote_sha256":"db7096b0d235663893a4780860ebb39ca047b6dd101855bbe4f5ba93e4e53639","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7b66f97fd55fe6910c2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484718,"character_end":484735,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":484548,"character_end":484739,"quote":"thousand rupees or more.” \n2 The words and full stop “paid by a resident company.” substituted by the Finance Act, 2012. \n3Added by the Finance Act, 2012. \n4Added by the Finance Act, 2012. \n ","quote_sha256":"bbaa7a9b53ff7e3d076de5be61ea29c8bb607d4f5e7bbe69bef0ce284d330e4c","reader_fragment":"p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-483200-484800-1cc3e4eb1997b31a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-264d42b7cf100a99535b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":486983,"character_end":487000,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-486400-488000-438f87198d51ea60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-486400-488000-438f87198d51ea60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":486813,"character_end":487039,"quote":"paid by a resident person or borne by a permanent \nestablishment in Pakistan of a non-resident person.  \n \n                                            \n1Inserted  by the Finance Act, 2018. \n2Inserted by the Finance Act, 2008. ","quote_sha256":"be99b66c5367e014be51437a779f56940555138dddaed537aa4527f58e9bfd25","reader_fragment":"p-r-2b2ba404-486400-488000-438f87198d51ea60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-486400-488000-438f87198d51ea60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d21608b891146b859a54","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":487020,"character_end":487037,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-486400-488000-438f87198d51ea60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-486400-488000-438f87198d51ea60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":486850,"character_end":487039,"quote":" a permanent \nestablishment in Pakistan of a non-resident person.  \n \n                                            \n1Inserted  by the Finance Act, 2018. \n2Inserted by the Finance Act, 2008. ","quote_sha256":"c6879e241f778f570e22fceb44be2019afaaef0f425922cc35cb4422daf0f6d7","reader_fragment":"p-r-2b2ba404-486400-488000-438f87198d51ea60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-486400-488000-438f87198d51ea60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-547f405359aedfd1a7b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500972,"character_end":500989,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-500800-502400-9594080fa2696093","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-500800-502400-9594080fa2696093","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500802,"character_end":501027,"quote":" resident company \n(other than a financial institution 1[or a banking company)] 2[or a branch of a foreign \n                                            \n1Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2008. ","quote_sha256":"106ef4a2e60b02e4e386b050a4192a43d76a025cc3630d7f9fc940395aefb415","reader_fragment":"p-r-2b2ba404-500800-502400-9594080fa2696093","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-500800-502400-9594080fa2696093","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8dc65179187941534a3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":501008,"character_end":501025,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-500800-502400-9594080fa2696093","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-500800-502400-9594080fa2696093","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":500838,"character_end":501027,"quote":"ancial institution 1[or a banking company)] 2[or a branch of a foreign \n                                            \n1Inserted by the Finance Act, 2002 \n2Inserted by the Finance Act, 2008. ","quote_sha256":"5daa02cfb21d29126b9b4ac67bfeaa0d0de32db384b824af2f992a7d54e3bfd1","reader_fragment":"p-r-2b2ba404-500800-502400-9594080fa2696093","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-500800-502400-9594080fa2696093","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5f66750ca4f5980b0f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":503301,"character_end":503318,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-502400-504000-4f756d76ac4ec418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-502400-504000-4f756d76ac4ec418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":503131,"character_end":503319,"quote":" credit of the share \npremium account of the company at the beginning of the \n                                            \n1 The words “corporate tax” substituted by the Finance Act, 2002 ","quote_sha256":"466bc9b5c6507e8801f55ccea5199320b4d056e3ae068e03519e32c5a56f87ee","reader_fragment":"p-r-2b2ba404-502400-504000-4f756d76ac4ec418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-502400-504000-4f756d76ac4ec418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc11dcd937a17d0c55e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505416,"character_end":505433,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-504000-505600-d0298d2edb3660de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-504000-505600-d0298d2edb3660de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":505246,"character_end":505456,"quote":"t, the excessive \namount shall be added to the amount of foreign profit on debt for the \n                                            \n1 New section 106A inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"41a53d959471fa0c9a06fc4176c4c2dfddbae2fbfcd996b8e5c7b4d328be6252","reader_fragment":"p-r-2b2ba404-504000-505600-d0298d2edb3660de","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-504000-505600-d0298d2edb3660de","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce76c34a8dde85482d43","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509490,"character_end":509507,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509320,"character_end":509737,"quote":"on (3) of \nsection 216 of this Ordinance] any information received or supplied, and any \n                                            \n1The sub-section (1) substituted by Finance Act, 2015. Substituted sub-section (1) read as follows:-  \n“(1) The Federal Government may enter into an agreement with the government of a foreign country \nfor the avoidance of double taxation and the prevention of fiscal evasion with res","quote_sha256":"b9c04ef6cccb4cf2e04e1fde3d7ac7e97e6b83578437b12edb229c7e7c403130","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3aa266e36f6d0cfa9b8","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510012,"character_end":510029,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":509842,"character_end":510259,"quote":"ountry, and may, by \nnotification in the official Gazette make such provisions as may be necessary for implementing the \nagreement.” \n2Sub-section (1) substituted by the Finance Act, 2016. The substituted sub-section (1) reads as \nfollows:- \n“(1) The Federal Government may enter into an agreement, bilateral or multilateral with the \ngovernment or governments of foreign countries or tax jurisdictions for the avoida","quote_sha256":"2ec1ca1b738b114e59f803683e1cad43aaedb7433b1e7b057dde5ced2cae1cc8","reader_fragment":"p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-508800-510400-2a47f8d8cf5c3a19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac6484bbd7840d0b5ce0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510688,"character_end":510721,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510518,"character_end":510930,"quote":"esponding laws in force in that country, \nand may, by notification in the official Gazette, make such provisions as may be necessary for \nimplementing the agreement.” \n3 Inserted by the Finance Act, 2021. \n4 The words “and spontaneous” inserted through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2015 \n6Inserted by the Finance Act, 2015 \n7The words inserted by the Finance Act, 2019. ","quote_sha256":"d8e8d1acdb165e3de13d28ba2630db145a8b904085c3cb5968ec268c372998f8","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f959d43d490d51b1571","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510771,"character_end":510788,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510601,"character_end":510930,"quote":"Gazette, make such provisions as may be necessary for \nimplementing the agreement.” \n3 Inserted by the Finance Act, 2021. \n4 The words “and spontaneous” inserted through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2015 \n6Inserted by the Finance Act, 2015 \n7The words inserted by the Finance Act, 2019. ","quote_sha256":"94b1451c00ee5f0429ef5173a1d60edb7cd70f0402ed5880157d1c4ae1309b43","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-386e1e65c7c4e81e4d95","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510829,"character_end":510846,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510659,"character_end":510930,"quote":"lementing the agreement.” \n3 Inserted by the Finance Act, 2021. \n4 The words “and spontaneous” inserted through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2015 \n6Inserted by the Finance Act, 2015 \n7The words inserted by the Finance Act, 2019. ","quote_sha256":"53d0c2b95a92d35acdd672a949a3f0d41e37d51d8246318d6f1294c6db29da84","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc2d9b1aad09ba56304f","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510865,"character_end":510882,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510695,"character_end":510930,"quote":"d by the Finance Act, 2021. \n4 The words “and spontaneous” inserted through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2015 \n6Inserted by the Finance Act, 2015 \n7The words inserted by the Finance Act, 2019. ","quote_sha256":"cfe88d8c5118054fc30f8ca105ad423f60a350ef0e3d90c4254ea45324651e96","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df2e404cedf048bf03fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510911,"character_end":510928,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":510741,"character_end":510930,"quote":"spontaneous” inserted through Finance Act, 2020 dated 30th June, 2020 \n5Inserted by the Finance Act, 2015 \n6Inserted by the Finance Act, 2015 \n7The words inserted by the Finance Act, 2019. ","quote_sha256":"ef4ed53c33cdb58b5346b756a02b1d306853274ef370c07fe1326d45bc751959","reader_fragment":"p-r-2b2ba404-510400-512000-09bf228d4fd872c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-510400-512000-09bf228d4fd872c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5522eaa58d97880fabf","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512782,"character_end":512799,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512612,"character_end":512931,"quote":"e or before the \nmaking of the agreement.  \n \n \n \n                                            \n1The expression “subject to sub-section (3) of section 216” omitted by the Finance Act, 2016 \n2The word “where” substituted by the Finance Act, 2018. \n3Inserted by the Finance Act, 2016. \n4Inserted by the Finance Act, 2016. ","quote_sha256":"ffe9c63dcfdf03d01aced73bec93d97c37170fb71552e78eadbaee60aec61071","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a49d33977c82ee13c001","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512838,"character_end":512855,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512668,"character_end":512931,"quote":"                                      \n1The expression “subject to sub-section (3) of section 216” omitted by the Finance Act, 2016 \n2The word “where” substituted by the Finance Act, 2018. \n3Inserted by the Finance Act, 2016. \n4Inserted by the Finance Act, 2016. ","quote_sha256":"fc3eb9ca7ddc0e0fa9ba27df74ad9ab530db0a005b2cca07a1fbb41f207e33da","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-faccefb4cfe281a0a792","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512875,"character_end":512892,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512705,"character_end":512931,"quote":" \n1The expression “subject to sub-section (3) of section 216” omitted by the Finance Act, 2016 \n2The word “where” substituted by the Finance Act, 2018. \n3Inserted by the Finance Act, 2016. \n4Inserted by the Finance Act, 2016. ","quote_sha256":"7f73f714231e4e971a26bb1a413ba131ea8f4b8949f4758aa91ea62bd689b089","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a46de0be5c53e2118179","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512912,"character_end":512929,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":512742,"character_end":512931,"quote":"tion (3) of section 216” omitted by the Finance Act, 2016 \n2The word “where” substituted by the Finance Act, 2018. \n3Inserted by the Finance Act, 2016. \n4Inserted by the Finance Act, 2016. ","quote_sha256":"83e27698b230bd118ed3ed238947a52755f3d9eb410b1d66d4ecf0910ea6b8d8","reader_fragment":"p-r-2b2ba404-512000-513600-8a40f3c81d276bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-512000-513600-8a40f3c81d276bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a5a2bf3fa3f8514d9d9","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":515024,"character_end":515054,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":514854,"character_end":515158,"quote":" be furnished \nunder sub-section (4), unless there are exceptional circumstances justifying a \nlonger extension of time.] \n                                            \n1 Added by the Finance Act, 2016. \n2The words “and maintain” substituted  by the Finance Act, 2018 \n3Insertedby the Finance Act, 2018 \n ","quote_sha256":"fa84f1fb53c6d2986a46cfb095f915da5713a8b56f6466e82cb9d713d85913ff","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cceea03a75236cbc1992","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":515103,"character_end":515120,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":514933,"character_end":515158,"quote":"s justifying a \nlonger extension of time.] \n                                            \n1 Added by the Finance Act, 2016. \n2The words “and maintain” substituted  by the Finance Act, 2018 \n3Insertedby the Finance Act, 2018 \n ","quote_sha256":"46dbf0d43f10f929f9a94032024f3e27008fd82a11ba51459ea75460707fc712","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d9fbd1222ce0f703b78","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":515138,"character_end":515155,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":514968,"character_end":515158,"quote":" time.] \n                                            \n1 Added by the Finance Act, 2016. \n2The words “and maintain” substituted  by the Finance Act, 2018 \n3Insertedby the Finance Act, 2018 \n ","quote_sha256":"4fdfea88207e67963c067e8aaccafc2402b12c202750672cce8d32cfd4172ae9","reader_fragment":"p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-513600-515200-ba0bc4a846d6bbf4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc2c6319a86a7fda3f72","source":"pk-code-f40603913b933194","title":"Third Schedule to the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517593,"character_end":517634,"quote":"Third Schedule to the Sales Tax Act, 1990","quote_sha256":"df93be9dee616475b1ee8b63aa4830847111694841792aa673c5efd60524ba1d","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517423,"character_end":517864,"quote":"tion (3), as the case may be, with prior approval of the Board. \n \n108B. Transactions under dealership arrangements.- (1) Where a person \nsupplies products listed in the Third Schedule to the Sales Tax Act, 1990 or any \nother products as prescribed by the Board, under a dealership arrangement with \nthe dealers who are not registered under Sales Tax Act, 1990 and are not \nappearing in the active taxpayers’ list under this Ordinance, an am","quote_sha256":"1a31d4868bdbdb4cd589c809f4c5532eb36e9050b1dafe5ee5acd63a37b0a6e9","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27fef419304d53a361d0","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517764,"character_end":517783,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517594,"character_end":518013,"quote":"hird Schedule to the Sales Tax Act, 1990 or any \nother products as prescribed by the Board, under a dealership arrangement with \nthe dealers who are not registered under Sales Tax Act, 1990 and are not \nappearing in the active taxpayers’ list under this Ordinance, an amount equal to \n                                            \n1 Sub-section (6) added by the Finance Act, 2024. \n2New sections (108A) & (108B) inserted","quote_sha256":"4a2e6c30790753b6c2895fb17bff57f675a2570292f6e21a5b2c71ec660e03ec","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd69646121dc7e4fd4ee","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517955,"character_end":517972,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517785,"character_end":518040,"quote":"nd are not \nappearing in the active taxpayers’ list under this Ordinance, an amount equal to \n                                            \n1 Sub-section (6) added by the Finance Act, 2024. \n2New sections (108A) & (108B) inserted through Finance Act, 2019 ","quote_sha256":"1d44d22675fd297e7eb9250c758440f29c6bf153c130468f328568364a107771","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57e96ec9a59c1549090c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":518022,"character_end":518039,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":517852,"character_end":518040,"quote":"nance, an amount equal to \n                                            \n1 Sub-section (6) added by the Finance Act, 2024. \n2New sections (108A) & (108B) inserted through Finance Act, 2019 ","quote_sha256":"bdc2557c35c0400bb5cfc0839531129d8551cee64761c08516dbda2a8f9c95aa","reader_fragment":"p-r-2b2ba404-516800-518400-12342e5f269b5b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-516800-518400-12342e5f269b5b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-998b1affc22c9fc0051f","source":"pk-code-f40603913b933194","title":"Finance Act 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":520158,"character_end":520174,"quote":"Finance Act 2022","quote_sha256":"152b6c956aa516e4eb8e60f1a5225cc0d75873074050356e92cca0e881cfcafc","reader_fragment":"p-r-2b2ba404-520000-521600-37cd69fbbacf1af9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-520000-521600-37cd69fbbacf1af9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":519988,"character_end":520209,"quote":" Act 2022. \n2Full stop substituted with a semicolon by the finance Act 2022. \n3Inserted by the finance Act 2018 \n4Full stop substituted and a new clause (e) added by the Finance Act 2022. \n5 Added by the finance Act 2018 ","quote_sha256":"611e713904599d6f82b18fbee99d35a9b103672db1e35363c79e935448fa0aee","reader_fragment":"p-r-2b2ba404-518400-520000-f26fa7a974f258c6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-518400-520000-f26fa7a974f258c6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-96067b0e0334508b9e1c","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526749,"character_end":526766,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526579,"character_end":526996,"quote":"under the head “Income from Other \nSources” to the extent it is not adequately explained; and \n                                            \n1The word “or” omitted by the Finance Act, 2011. \n2Comma substituted by the Finance Act, 2011. \n3Added by the Finance Act, 2011 \n4Inserted by the Finance Act, 2011. \n5The expressions “in the Commissioner’s opinion, satisfactory, the amount credited, value of the \ninvestment, m","quote_sha256":"d1f84c346bffdb5382ca938125b689d630c00fe3edbcc9ead7c8df0f230a70ba","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d4fe953907e4b98ae38b","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526795,"character_end":526812,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526625,"character_end":527042,"quote":" the extent it is not adequately explained; and \n                                            \n1The word “or” omitted by the Finance Act, 2011. \n2Comma substituted by the Finance Act, 2011. \n3Added by the Finance Act, 2011 \n4Inserted by the Finance Act, 2011. \n5The expressions “in the Commissioner’s opinion, satisfactory, the amount credited, value of the \ninvestment, money, value of the article, or amount of expen","quote_sha256":"ea76a14be8b7747d6cc625eb249c78bfa1f24cbccd21223d18806b21c39381a8","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a8e22e78000c60e3fe7","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526829,"character_end":526846,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526659,"character_end":527076,"quote":"xplained; and \n                                            \n1The word “or” omitted by the Finance Act, 2011. \n2Comma substituted by the Finance Act, 2011. \n3Added by the Finance Act, 2011 \n4Inserted by the Finance Act, 2011. \n5The expressions “in the Commissioner’s opinion, satisfactory, the amount credited, value of the \ninvestment, money, value of the article, or amount of expenditure 5[suppressed amount of prod","quote_sha256":"b8a72796ec017627fe51fb5ec68918ec5ce0a0a593fab2eeb3c69f1e05eb7b0d","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb19dcc14500ae093d42","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526865,"character_end":526882,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":526695,"character_end":527112,"quote":"                       \n1The word “or” omitted by the Finance Act, 2011. \n2Comma substituted by the Finance Act, 2011. \n3Added by the Finance Act, 2011 \n4Inserted by the Finance Act, 2011. \n5The expressions “in the Commissioner’s opinion, satisfactory, the amount credited, value of the \ninvestment, money, value of the article, or amount of expenditure 5[suppressed amount of production, \nsales or any amount chargea","quote_sha256":"9d0714ebcb1d04444f1fa00a0feb70c6603c46b6cd80caaf327110f0caa79f4c","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5ab1865b4e1db026f0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":527333,"character_end":527350,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":527163,"character_end":527373,"quote":" shall be included in the \nperson’s income chargeable to tax under head “Income from 5[Other Sources”] to the extent it is not \nadequately explained” substituted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"6200bbcd4247fbc37a5569addcc5e1cc1251d1462be833badf7878631ec598ce","reader_fragment":"p-r-2b2ba404-526400-528000-3f09372a13e3505c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-526400-528000-3f09372a13e3505c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc31d68a9bf5b3c98c68","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529465,"character_end":529482,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529295,"character_end":529712,"quote":"late  \nto  the  tax  year  in  which  the amount chargeable to tax is to be \nincluded.] \n \n \n \n                                            \n1Full stop substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2013. \n3Sub-section (2) substituted by the Finance Act, 2018. The substituted sub-section (2) read as follows:  \n“(2) The amount referred to in sub-section (1) shall be included in the person’s income","quote_sha256":"87b44b209533df7214bb8ca88c657520520a9efd739d2df192e1c3c1d9a34373","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31e7b1e75bcaf3638a1a","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529499,"character_end":529516,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529329,"character_end":529746,"quote":"ch  the amount chargeable to tax is to be \nincluded.] \n \n \n \n                                            \n1Full stop substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2013. \n3Sub-section (2) substituted by the Finance Act, 2018. The substituted sub-section (2) read as follows:  \n“(2) The amount referred to in sub-section (1) shall be included in the person’s income chargeable to tax in the \ntax yea","quote_sha256":"bdacf96c712daa1f719ff944949d1b8991df709b281d17ebea985a26f003194f","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad4036483521a278b46e","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529555,"character_end":529572,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529385,"character_end":529802,"quote":"\n \n \n                                            \n1Full stop substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2013. \n3Sub-section (2) substituted by the Finance Act, 2018. The substituted sub-section (2) read as follows:  \n“(2) The amount referred to in sub-section (1) shall be included in the person’s income chargeable to tax in the \ntax year 3[to which such amount relates.” \n4 The word “and” sub","quote_sha256":"51ae85d447c621c553799e75835276735b26c4f4ca484ef3530954d60df2a3d3","reader_fragment":"p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-528000-529600-9f5cebe9a6087b53","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03750663f733b1b72a48","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529818,"character_end":529835,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-529600-531200-fc0ff0739d73111b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-529600-531200-fc0ff0739d73111b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":529648,"character_end":529837,"quote":"d to in sub-section (1) shall be included in the person’s income chargeable to tax in the \ntax year 3[to which such amount relates.” \n4 The word “and” substituted by the Finance Act, 2021. ","quote_sha256":"3cc7107a58c39b36bed46c182d2e844fe00f7fbeffadad658366c314257a44f2","reader_fragment":"p-r-2b2ba404-529600-531200-fc0ff0739d73111b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-529600-531200-fc0ff0739d73111b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a386cc91191131084a0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531442,"character_end":531459,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531272,"character_end":531689,"quote":"om outside Pakistan through \nnormal banking channels as provided under this sub-section. \n                                            \n1 Sub-section (2A) inserted by the Finance Act, 2024. \n2  Sub-section (3) substituted by the Finance Act, 2003. The substituted sub-section (3) read as \nfollows:  \n“(3) \nWhere the declared value of any investment, valuable article or expenditure of a person \nis less than the cost o","quote_sha256":"b48f74b842b384f8096935f48a071100b37d4d39acc5998202dad311ff1b3d61","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8547afa56cd784b9ecba","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531500,"character_end":531517,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531330,"character_end":531747,"quote":"ovided under this sub-section. \n                                            \n1 Sub-section (2A) inserted by the Finance Act, 2024. \n2  Sub-section (3) substituted by the Finance Act, 2003. The substituted sub-section (3) read as \nfollows:  \n“(3) \nWhere the declared value of any investment, valuable article or expenditure of a person \nis less than the cost of the investment or valuable article, or the amount of the","quote_sha256":"4c0fb73d528a930773391ff3bcb73a432f080291a26c27dea3b9be8b3442b734","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c2fab961fd88dfec998","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532103,"character_end":532120,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531933,"character_end":532350,"quote":"n the tax year in which the \ndifference is discovered.” \n3The words “immediately preceding the financial year in which the difference is discovered”  substituted \nby the Finance Act, 2010. \n4Sub-section (4) substituted by the Finance Act, 2004. The substituted sub-section (4) read as follows: \n“(4) \nSub-section (1) does not apply to any amount of foreign exchange remitted from outside \nPakistan through normal bank","quote_sha256":"6acd6d0b0a6060b1da390487e7283a354fe89fc61920b5d8b0dacd97b5c335b6","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e4b3bd5b5122d9b6bce","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532159,"character_end":532176,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":531989,"character_end":532406,"quote":"\n3The words “immediately preceding the financial year in which the difference is discovered”  substituted \nby the Finance Act, 2010. \n4Sub-section (4) substituted by the Finance Act, 2004. The substituted sub-section (4) read as follows: \n“(4) \nSub-section (1) does not apply to any amount of foreign exchange remitted from outside \nPakistan through normal banking channels that is encashed into rupees by a scheduled","quote_sha256":"7bd73747439d2bac114dfaa0cc90aa7c93aa33538a7385062281653a59028218","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-854066f209d1d1ec4bdf","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532513,"character_end":532530,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532343,"character_end":532760,"quote":"al banking channels that is encashed into rupees by a scheduled bank and a \ncertificate from such bank is produced to that effect.” \n5 Sub-section (4) substituted by the Finance Act, 2021. The substituted sub-section read as follows: \n(4) \nSub-section (1) does not apply,— \n(a) \nto any amount of foreign exchange remitted from outside Pakistan through normal \nbanking channels 5[not exceeding 5[five] million Rupees i","quote_sha256":"ee5887aa3323dac584cfd8d6ff51c4a5eebeb9fd077cffa8814292dadc3d3057","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0952b7f714f0b2459f78","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532960,"character_end":532977,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-532800-534400-d0a0eadc0f726cad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":532790,"character_end":532979,"quote":"d into rupees by a scheduled bank and a certificate from such bank is \nproduced to that effect5[.]  \n5[  ] \n5[  ] \n6 The explanation and sub-section (4A) inserted by the Finance Act, 2022. ","quote_sha256":"4009121a03661520f08b339792ef064ddb28812cba3b378630d896e29c4d6b73","reader_fragment":"p-r-2b2ba404-531200-532800-deb78efd55029f39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-531200-532800-deb78efd55029f39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c781079e6cb5b8c8423","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":534956,"character_end":534973,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":534786,"character_end":535203,"quote":"” includes 5[bonds, certificates, debentures,] \nstocks and shares.\n                                            \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The figure “232” substituted by the Finance Act, 2002. \n3 Added by the Finance Act, 2021.  \n4 The explanation substituted by the Finance Act, 2022. The substituted Explanation read as follows: \n“Explanation.—For the removal o","quote_sha256":"728166cefa983ded0eacb7b90c01a34f33984bb52fcbd186114fe6ff2d69d152","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-94bf22a871b704d3334a","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535014,"character_end":535031,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":534844,"character_end":535261,"quote":" shares.\n                                            \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The figure “232” substituted by the Finance Act, 2002. \n3 Added by the Finance Act, 2021.  \n4 The explanation substituted by the Finance Act, 2022. The substituted Explanation read as follows: \n“Explanation.—For the removal of doubt, a separate notice under this section is not requi","quote_sha256":"fdf537298ddaef227292e5ad81e08818c1df375d78f84434b5f954a7c39381e4","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ccf3359a8e73699eab0","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535036,"character_end":535066,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":534866,"character_end":535296,"quote":"                               \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The figure “232” substituted by the Finance Act, 2002. \n3 Added by the Finance Act, 2021.  \n4 The explanation substituted by the Finance Act, 2022. The substituted Explanation read as follows: \n“Explanation.—For the removal of doubt, a separate notice under this section is not required to be \nissued if the explanatio","quote_sha256":"87f2d668aaaa8e9994e53f274ff14657b50c011818cbfa7e6486aaf2edf1b88d","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad2dd6cf361d994f08fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535107,"character_end":535124,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":534937,"character_end":535354,"quote":"substituted by the Finance Act, 2007. \n2 The figure “232” substituted by the Finance Act, 2002. \n3 Added by the Finance Act, 2021.  \n4 The explanation substituted by the Finance Act, 2022. The substituted Explanation read as follows: \n“Explanation.—For the removal of doubt, a separate notice under this section is not required to be \nissued if the explanation regarding nature and sources of amount credited or the i","quote_sha256":"defda54d097bc580c88bd8046375cd7f4a5fd941a0f45059859f7164454b6e32","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc21dee6433c5410145b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535552,"character_end":535585,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":535382,"character_end":535587,"quote":"e article, or the funds from which expenditure was made has been confronted to the taxpayer \nthrough a notice under sub-section (9) of section 122 of this Ordinance.” \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"cc1b89b6f816ded19288047b80a7ff5ccd501e26024ed25b051278f96915fe38","reader_fragment":"p-r-2b2ba404-534400-536000-b6c62660127c462f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-534400-536000-b6c62660127c462f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e993903375977ba0af7","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536808,"character_end":536825,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536638,"character_end":537055,"quote":" than 10[ 11[the percentage as specified in \ncolumn (3) of the Table in Division IX of Part-I of the First \n                                            \n1Inserted by the Finance Act, 2009. \n2The expressions inserted through Finance Act, 2020 dated 30th June, 2020  \n3Inserted by the Finance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6","quote_sha256":"5ab482e61a1642615c2efbd3f48b6a8a44d9dfe604c6294c396a26a87277cc60","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5af50196569d279c00c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536862,"character_end":536879,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536692,"character_end":537109,"quote":") of the Table in Division IX of Part-I of the First \n                                            \n1Inserted by the Finance Act, 2009. \n2The expressions inserted through Finance Act, 2020 dated 30th June, 2020  \n3Inserted by the Finance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016","quote_sha256":"de671844c561c4ed4036986dc904d416a7022fb67fe0a0a2ed84fd509b532e87","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2255b648a93579ca55ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536921,"character_end":536938,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536751,"character_end":537168,"quote":"                                       \n1Inserted by the Finance Act, 2009. \n2The expressions inserted through Finance Act, 2020 dated 30th June, 2020  \n3Inserted by the Finance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n","quote_sha256":"442b06be3737f73cfac579bfaa9e55ebbae79432bf159f8d491dd557ad6af886","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bcbe67e2185be3c8f8ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536978,"character_end":536995,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536808,"character_end":537225,"quote":"Finance Act, 2009. \n2The expressions inserted through Finance Act, 2020 dated 30th June, 2020  \n3Inserted by the Finance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9","quote_sha256":"e61862deec78cc85236c4db9d5b770526fc98aee97a8d622a67b9f87a8f33fd8","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-886ecbb759a6bb6d4d0a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537034,"character_end":537051,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536864,"character_end":537281,"quote":"nance Act, 2020 dated 30th June, 2020  \n3Inserted by the Finance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n","quote_sha256":"362ad2150c805a26736ec5c8db82305a1f546642c150ed615d6794c4e4ff57a4","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a07536609e25a1e24a68","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537092,"character_end":537109,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536922,"character_end":537339,"quote":"inance Act, 2010. \n4The word “fifty” substituted by the Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013","quote_sha256":"7fd5fd4e940d455efe43dd073bde89b8822d2b9b7770eefec0a5a3b5f0d307a3","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a57c5290b4f9e5ac7c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537148,"character_end":537165,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":536978,"character_end":537395,"quote":"Finance Act, 2016. \n5 The word “ten” substituted by the Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013. \n11The word “one per cent” substituted by the Finance ","quote_sha256":"b1d33b58e7713dd7b8d2655ce109a522079d871850b1148ad024d598bcfd1ef4","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4adf70ee54c51c3f06ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537204,"character_end":537221,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537034,"character_end":537406,"quote":"Finance Act, 2021. \n6The figure “2009” substituted by the Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013. \n11The word “one per cent” substituted by the Finance Act, 2017. ","quote_sha256":"c5396e4f8f74d015c7c27d547e8cd01103be6168ac9204441f258404b3ae7af5","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dcaa549cf192f37b28fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537262,"character_end":537279,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537092,"character_end":537406,"quote":"Finance Act, 2016 \n7The word “fifty” substituted by the Finance Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013. \n11The word “one per cent” substituted by the Finance Act, 2017. ","quote_sha256":"6a12aeec508da03bd7b9ee4e360ae7731264382e159bc58d3586cdb57f7b111a","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-42704cc2768d38d6a8c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537322,"character_end":537339,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537152,"character_end":537406,"quote":"nce Act, 2016. \n8 The word “ten” substituted by the Finance Act, 2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013. \n11The word “one per cent” substituted by the Finance Act, 2017. ","quote_sha256":"1a44c0fe3089bcefc7d6fc3bd94b17d7bc2d2d0a69a3dbc137bd3ac26bd42c8a","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-306efd9f2e8fd3f1fa5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537387,"character_end":537404,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":537217,"character_end":537406,"quote":"2021. \n9The figure “2007” substituted by the Finance Act, 2016 \n10The word “one-half” substituted by the Finance Act, 2013. \n11The word “one per cent” substituted by the Finance Act, 2017. ","quote_sha256":"910cf8c60915b3c87f13024ba73477994f0f54d86c8a3c88e1ac3210819386d8","reader_fragment":"p-r-2b2ba404-536000-537600-47f2324212f23597","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-536000-537600-47f2324212f23597","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7224df7136c8b76365a","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":538820,"character_end":538837,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":538650,"character_end":539067,"quote":" tax  \ncomputed on the basis of rates as specified in Division IX of Part \nI of First Schedule]; \n \n                                            \n1 Proviso omitted by the Finance Act, 2016. The omitted proviso reads as follows:- \n“Provided that this sub-section shall not apply in the case of a company, which has declared \ngross loss before set off of depreciation and other inadmissible expenses under the Ordinance.","quote_sha256":"1c309e07ece5b640563e359a81039cd3c5a1f830bd4a331683b25c89eb7d0e56","reader_fragment":"p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-537600-539200-1a9f4a48c1feed5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-673707dc57f90a37776e","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539380,"character_end":539397,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539210,"character_end":539627,"quote":" compute the tax as per historical accounting pattern and provision \nof this Ordinance and all other provisions of the Ordinance shall apply accordingly.” \n2Added by the Finance Act, 2012. \n3Explanation substituted by the Finance Act, 2016. The substituted Explanation reads as follows:- \n[“Explanation.- For the purpose of this sub-section, the expression “tax payable or paid” does \nnot include tax already paid or ","quote_sha256":"132882ab88b71470c09748c7ee894a698421d37d24f737cf8010c87eea113e5c","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18f6957ba67f04221185","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539432,"character_end":539449,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539262,"character_end":539679,"quote":"n and provision \nof this Ordinance and all other provisions of the Ordinance shall apply accordingly.” \n2Added by the Finance Act, 2012. \n3Explanation substituted by the Finance Act, 2016. The substituted Explanation reads as follows:- \n[“Explanation.- For the purpose of this sub-section, the expression “tax payable or paid” does \nnot include tax already paid or payable in respect of deemed income which is assesse","quote_sha256":"fc182a392eb3bd4ba83fb0de24a719a8b99979f4932be4638bf03757af7b9dd2","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14c3847af51b97614d4c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539793,"character_end":539826,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539623,"character_end":540056,"quote":" or payable in respect of deemed income which is assessed as final \ndischarge  of the tax liability under section 169 or under any other provision of this Ordinance.] \n4 Inserted by the Finance Act, 2022. \n5 Semi colon substituted and explanation added by the Finance Act, 2021. \n6The words “an amount equal  to one percent of the person’s turnover for the year” substituted by  the \nwords “minimum tax  computed on the basis of rate","quote_sha256":"efbfd33e22ed164226bb4fb8b28989fc51ce2c2f488b430ef5b8319589503a65","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5124c3780f50dcad869c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539883,"character_end":539900,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539713,"character_end":540130,"quote":"liability under section 169 or under any other provision of this Ordinance.] \n4 Inserted by the Finance Act, 2022. \n5 Semi colon substituted and explanation added by the Finance Act, 2021. \n6The words “an amount equal  to one percent of the person’s turnover for the year” substituted by  the \nwords “minimum tax  computed on the basis of rates as specified in Division IX of Part I of First \nSchedule”, by the Financ","quote_sha256":"c87153853319bb1a976275b14a7825dd883fdc985d57c98e19c057ea7ce16ef2","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31f2434986581f4ac11b","source":"pk-code-f40603913b933194","title":"Division IX of Part I of First Schedule”, by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":540074,"character_end":540141,"quote":"Division IX of Part I of First \nSchedule”, by the Finance Act, 2014","quote_sha256":"5de425d8e4917b545e155137f451b2960ccace188e1b443b94d41b46c0e962f6","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":539904,"character_end":540143,"quote":"The words “an amount equal  to one percent of the person’s turnover for the year” substituted by  the \nwords “minimum tax  computed on the basis of rates as specified in Division IX of Part I of First \nSchedule”, by the Finance Act, 2014. ","quote_sha256":"dd65d58047b99eb1ffa9f731864f0b860e15a8f3bc3e0af14a17bee260b090b6","reader_fragment":"p-r-2b2ba404-539200-540800-defaa94711809274","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-539200-540800-defaa94711809274","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68dc23fa4fe3d398350b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":541942,"character_end":541975,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":541772,"character_end":542205,"quote":"ion of contracts; except \ncovered by final discharge of tax liability for which tax is \nseparately paid or payable; and \n \n                                            \n1 Inserted by the Finance Act, 2013. \n2 The proviso substituted by the Finance Act, 2021. The substituted proviso read as follows: \n“Provided that the amount under this clause shall be carried forward and adjusted against \ntax liability for 2[five] tax years immedi","quote_sha256":"70398aa5a5b423b7155dd775f1bf3b635f113ccbf6ba25575c34dcb42c24cb4c","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b28d14f96a6e2f560516","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542011,"character_end":542028,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":541841,"character_end":542258,"quote":" for which tax is \nseparately paid or payable; and \n \n                                            \n1 Inserted by the Finance Act, 2013. \n2 The proviso substituted by the Finance Act, 2021. The substituted proviso read as follows: \n“Provided that the amount under this clause shall be carried forward and adjusted against \ntax liability for 2[five] tax years immediately succeeding the tax year for which the amount wa","quote_sha256":"dd12687df3735790c2b6235b90c4b6bb3e7084153e1a9fef7addee83379c6e4c","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-923c821d5c0b8ce58b38","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542305,"character_end":542322,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542135,"character_end":542472,"quote":"rward and adjusted against \ntax liability for 2[five] tax years immediately succeeding the tax year for which the amount was paid.” \n3 The word “five” substituted by the Finance Act, 2022. \n4 The word “three” substituted by the Finance Act, 2025.  \n5 The explanation added by the Finance Act, 2023.  \n6Inserted by the Finance Act, 2011. ","quote_sha256":"d565d6f6988dd91344069d13ba28b404f34d78399f1da476eb69351bd0e33d4e","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ad9dd42883cd78cc191","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542363,"character_end":542380,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542193,"character_end":542472,"quote":"years immediately succeeding the tax year for which the amount was paid.” \n3 The word “five” substituted by the Finance Act, 2022. \n4 The word “three” substituted by the Finance Act, 2025.  \n5 The explanation added by the Finance Act, 2023.  \n6Inserted by the Finance Act, 2011. ","quote_sha256":"0a98a6f1030985bf8926d26e47e6e1d4ed35688712dff1bd5705040f2aeeeed4","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6949763da5bb40288541","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542415,"character_end":542432,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542245,"character_end":542472,"quote":"the amount was paid.” \n3 The word “five” substituted by the Finance Act, 2022. \n4 The word “three” substituted by the Finance Act, 2025.  \n5 The explanation added by the Finance Act, 2023.  \n6Inserted by the Finance Act, 2011. ","quote_sha256":"6dcdd45e8c02df731facc1712a5c4eec02383f4fbc5aa28c4b36f7750034c033","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1055d2166f6a1407edff","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542453,"character_end":542470,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542283,"character_end":542472,"quote":"e” substituted by the Finance Act, 2022. \n4 The word “three” substituted by the Finance Act, 2025.  \n5 The explanation added by the Finance Act, 2023.  \n6Inserted by the Finance Act, 2011. ","quote_sha256":"d9ab882bd77fe18f59a4e19145a872411d9864784ecdf3d6853a06ae0dd3a5e7","reader_fragment":"p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-540800-542400-0ea1f3fbaa22f132","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7fec5abc26cbabec39f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542763,"character_end":542780,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":542593,"character_end":543010,"quote":"e of any \nassociation of persons of which the company is a member.] \n \n1[2[  ] ]  \n \n3[  ] \n                                            \n1Section 113A substituted by the Finance Act, 2013. The substituted section 113A read as follows:- \n“113A. Tax on Income of certain persons. — (1) Subject to this Ordinance, where a retailer being \nan individual or an association of persons has turnover upto rupees five million f","quote_sha256":"77be6649596255b0bd934f126ac7c987ff055fbaefb4082b431a2f735ff68bb5","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b8065c4c8dc65dd3858","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543693,"character_end":543710,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":543523,"character_end":543940,"quote":"(1). The retailer shall not be entitled to claim any adjustment of withholding \ntax collected or deducted under any head during the year.” \n2 Section 113A omitted by the Finance Act, 2016. The omitted section 113a reads as follows:-  \n“113A.    Minimum tax on builders.— (1) Subject to this Ordinance, where a person derives income \nfrom the business of construction and sale of residential, commercial or other build","quote_sha256":"ee34f4e0980ab2d1b3aa65a80b6f19525f6ff3279b49457688997b67f6300a2e","reader_fragment":"p-r-2b2ba404-542400-544000-40b166857fa5dfc7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-542400-544000-40b166857fa5dfc7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4ee1ed80784fab729ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544414,"character_end":544431,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544244,"character_end":544661,"quote":" the sale of such residential, commercial or other building.] \n \n2[“(3) This section shall not have effect till the 30th June, 2018.”]” \n3Section 113B substituted by the Finance Act, 2013. The substituted section 113B read as follows:- \n“113B.   Taxation of income of certain retailers. — Subject to this Ordinance, a retailer being an \nindividual or association of persons,-  \n \n \n(a)  \nwhose turnover exceeds five m","quote_sha256":"6a0ba530aba1836f89081453d93f0754d2c91c4568b42895120b4a937bc33f12","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb1eb4247bef875cdbc9","source":"pk-code-f40603913b933194","title":"Chapter II of the Sales Tax Special Procedures Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544755,"character_end":544814,"quote":"Chapter II \nof the Sales Tax Special Procedures Rules, 2007","quote_sha256":"d7461b089f708aa6cb6d1b4412c31f466aeaad63b50f85432130568914eb85df","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":544585,"character_end":545044,"quote":"vidual or association of persons,-  \n \n \n(a)  \nwhose turnover exceeds five million rupees; and \n(b)  \nwho is subject to special procedure for payment of sales tax  under Chapter II \nof the Sales Tax Special Procedures Rules, 2007, \nshall pay final tax at the following rates which shall form part of single stage sales tax as envisaged in \nthe aforesaid rules;________________________________________________________________ \nS.No. \nAmount of turnover \nRate o","quote_sha256":"db774b3b7e7c6182ec361054b6bf3b6b146a357c672eb089dc8788df78a323fd","reader_fragment":"p-r-2b2ba404-544000-545600-aa14af86dccd6e96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-544000-545600-aa14af86dccd6e96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2debb5707788f4079505","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":547428,"character_end":547445,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":547258,"character_end":547675,"quote":"inst the tax \npayable under Division II of Part I of the First Schedule, for following year. \n \n                                            \n1Section 113B omitted by the Finance Act, 2016. The omitted section reads as follows:- \n“113B.   Minimum tax on land developers.— (1) Subject to this Ordinance, where a person derives \nincome from the business of development and sale of residential, commercial or other plots,","quote_sha256":"66209fd71373eaecfcec68fd9c4c8f82964b195796a0c9048ab6bc6a4437c899","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c921eda8fa5c69d73e4","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":548116,"character_end":548133,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":547946,"character_end":548363,"quote":"ection shall be minimum tax on the income of the developer \nfrom the sale of such residential, commercial or other plots sold or booked.\"] \n2Section 113C inserted by the Finance Act, 2014. \n3Inserted by the Finance Act, 2015 \n4 Clause (c) Substituted by the Finance Act, 2015. The substituted clause (c) read as follows:-\n“Corporate Tax” means total tax payable by the company, including tax payable on account of \nmi","quote_sha256":"0b83fba4e73a1d1cd0f3ec810092e4a823b6d9f432b1d9b34fff5693c6fa8233","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82aa29aa729668c656ea","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":548153,"character_end":548170,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":547983,"character_end":548400,"quote":"come of the developer \nfrom the sale of such residential, commercial or other plots sold or booked.\"] \n2Section 113C inserted by the Finance Act, 2014. \n3Inserted by the Finance Act, 2015 \n4 Clause (c) Substituted by the Finance Act, 2015. The substituted clause (c) read as follows:-\n“Corporate Tax” means total tax payable by the company, including tax payable on account of \nminimum tax and final taxes payable, un","quote_sha256":"d35d545d1da6c86c42fd85822b3740bdd40c232ff1b0994108dcc7d8a5ffa191","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5c0e54224cdf119c452","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":548185,"character_end":548221,"quote":"Substituted by the Finance Act, 2015","quote_sha256":"574742cd2e3ddc37dc3c97f93481f3b572b858badc8b7621fb433da79411ec33","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":548015,"character_end":548451,"quote":"sale of such residential, commercial or other plots sold or booked.\"] \n2Section 113C inserted by the Finance Act, 2014. \n3Inserted by the Finance Act, 2015 \n4 Clause (c) Substituted by the Finance Act, 2015. The substituted clause (c) read as follows:-\n“Corporate Tax” means total tax payable by the company, including tax payable on account of \nminimum tax and final taxes payable, under any of the provisions of this Ordinance but not","quote_sha256":"07bd8579350e1669be50d2ed57aa7301f76a279d45440212a73d43ea12953f34","reader_fragment":"p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-547200-548800-4ff97d3ef60422ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a052354a7b377f805f4","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550554,"character_end":550571,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550384,"character_end":550801,"quote":" in accordance with the provisions contained in the Fourth, Fifth and Seventh \nSchedules. \n \n                                            \n1Sub-Clause (ii) substituted by Finance Act, 2015. The substituted clause read as follows:- \n \n(ii) income subject to tax under section 37A and final tax chargeable under sub-section (7) of \n \nsection 148, section 150, sub-section (3) of section 153, sub-section (4) of sections ","quote_sha256":"ae597338e8b3dd37c858c38f7d571c37aee9b023f4662956d8451a95093f8e48","reader_fragment":"p-r-2b2ba404-548800-550400-99a7f282cce7ff35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-548800-550400-99a7f282cce7ff35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83794217623ca49a6fd3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550902,"character_end":550919,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550732,"character_end":551149,"quote":"ion 150, sub-section (3) of section 153, sub-section (4) of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act, 2015. The omitted clause read as follows:-  \n“(iv) income subject to tax credit under section 100C;” \n \n“(v) income of the company subject to clause (18A) of Part-II of the Secon","quote_sha256":"2082fc7e6981ca303be5fdd913bee3e1ba2c81a8bd6573ac719586a8e8724b2b","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07f90d1c336b1c8496b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550958,"character_end":550975,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":550788,"character_end":551162,"quote":" of sections 154, 156 \n \nand sub-section (3) of section 233;”  \n2The word and figure “and 65E” substituted by the Finance Act, 2015 \n3 Sub-clause (iv) and (v) omitted by Finance Act, 2015. The omitted clause read as follows:-  \n“(iv) income subject to tax credit under section 100C;” \n \n“(v) income of the company subject to clause (18A) of Part-II of the Second Schedule;” ","quote_sha256":"62a5d730f79898d3f17e38c2e4f2727112aea831b9529747a5e4b9d1a111676c","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-880cc58718860612c879","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":551935,"character_end":551952,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":551765,"character_end":551984,"quote":"sions of this Ordinance.] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1The words “section” substituted by Finance Act, 2015. \n2Added by Finance Act, 2015. ","quote_sha256":"809eb4d88db84758f9790cb9a3860f17dc84ac15b763a75553d760639441bfc6","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02ccd5c6da9d94275c50","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":551965,"character_end":551982,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":551795,"character_end":551984,"quote":"\n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1The words “section” substituted by Finance Act, 2015. \n2Added by Finance Act, 2015. ","quote_sha256":"1c5878cb59e5d67ea4c7392172350f47c7b326863bbb5d96a9e565c1e25c89cd","reader_fragment":"p-r-2b2ba404-550400-552000-313b7a3e17897707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-550400-552000-313b7a3e17897707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3096e8aad8ac0c0c672e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552759,"character_end":552776,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552589,"character_end":553006,"quote":"ome for the year is subject to final taxation \nunder any provision of this Ordinance;]   \n \n \n                                            \n1Clause (a) substituted by the Finance Act, 2003. The substituted clause (a) read as follows:  \n“(a) \nEvery company and any other person whose taxable income for the year exceeds the \nmaximum amount that is not chargeable to tax under this Ordinance for the year; and” \n2 Insert","quote_sha256":"6782a65f2629f3d548f7b25aad395e658a8a3d67086e93e7ec6645784e92f590","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5dab2353839fb48714aa","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553000,"character_end":553033,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552830,"character_end":553263,"quote":"Every company and any other person whose taxable income for the year exceeds the \nmaximum amount that is not chargeable to tax under this Ordinance for the year; and” \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2011. \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The ","quote_sha256":"74a2e6186b5d806c7a86e65f57c8ce5a9cb27b7ae2d8dae17c8b4583e2c01a86","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7307927814a7bc6f93f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553053,"character_end":553070,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552883,"character_end":553300,"quote":"me for the year exceeds the \nmaximum amount that is not chargeable to tax under this Ordinance for the year; and” \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2011. \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    ","quote_sha256":"dc4d8609038f55d0362459e06af269e21ba17833b1f83e89a4f0feb3b00a1cd7","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a2bf33721ce2efb312cb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553075,"character_end":553108,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552905,"character_end":553338,"quote":"s the \nmaximum amount that is not chargeable to tax under this Ordinance for the year; and” \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2011. \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(ad)  any welfare institution approve","quote_sha256":"c7195d50849a09c3bc2ca2eaed20b5a9db718d0324b100592e473f318f2d6a72","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-267f7f48556e267a5aad","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553142,"character_end":553159,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":552972,"character_end":553389,"quote":"nance for the year; and” \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2011. \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(ad)  any welfare institution approved under clause (58) of Part I of the Second Schedul","quote_sha256":"c5f1442171242cc22a36a521f463c5417556096d1fd1dd8c8e982bf5e882c17d","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7f85ccd8da5892ca3a8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553175,"character_end":553208,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553005,"character_end":553427,"quote":"ted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2011. \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(ad)  any welfare institution approved under clause (58) of Part I of the Second Schedule;” \n8Added through Finance Act, 2020 ","quote_sha256":"2b3b3ed1a73051b1445020459a804cd38aec8f944bb817a084f20647aadd499d","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-adbf9604a54879a776ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553240,"character_end":553257,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553070,"character_end":553427,"quote":". \n4 Inserted by the Finance Act, 2006. \n5The word “and” omitted by the Finance Act, 2011. \n6Clause (ad) Inserted by the Finance Act, 2006. \n7 Clause (ad) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(ad)  any welfare institution approved under clause (58) of Part I of the Second Schedule;” \n8Added through Finance Act, 2020 ","quote_sha256":"2a4c01241991582dc96051d3cc17b03552971a4b849b6350efeb71fa25ec78e7","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ea40f9d61d29feda4c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553409,"character_end":553426,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":553239,"character_end":553427,"quote":" Finance Act, 2021. The omitted clause read as follows: \n    “(ad)  any welfare institution approved under clause (58) of Part I of the Second Schedule;” \n8Added through Finance Act, 2020 ","quote_sha256":"034a1ab2b041b3ee5873509fb97d1fc34bc01965d42598ae40cb0117c86c16f0","reader_fragment":"p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-552000-553600-08e0950a2d5e1dba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30b26419245210f19122","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":554493,"character_end":554510,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-553600-555200-a4691a371d9a3bfc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-553600-555200-a4691a371d9a3bfc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":554323,"character_end":554740,"quote":" capacity above 1000 CC; \n8[ ] ] \n \n \n \n9[(vii) has obtained National Tax Number10[; or] ] \n \n                                            \n1Clause (b) substituted by the Finance Act, 2005. The substituted clause (b) read as follows:  \n(b) any person not covered by clause (a) or (ab) who – \n(i) has been charged to tax in respect of any of the four preceding tax years;  \n(ii) claims a loss carried forward under this","quote_sha256":"87349a0f37c9d0d76ab23df45a368feb86c736bceb9762d9bd8cf8d718171020","reader_fragment":"p-r-2b2ba404-553600-555200-a4691a371d9a3bfc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-553600-555200-a4691a371d9a3bfc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-319b2afa67935e4ecb90","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555517,"character_end":555534,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555347,"character_end":555764,"quote":"e the monthly subscription exceeds five hundred rupees or the \nadmission fee exceeds twenty-five thousand rupees. \n2The letters and word “(a) or (ab)” substituted by the Finance Act, 2006. \n3The words “two hundred and fifty” substituted by “five hundred” through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted","quote_sha256":"42ac895f1cd65e68f82453817eeec69a32526bcbeb199d0e621f392551837974","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dde9f30d2d07d814fc9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555610,"character_end":555627,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555440,"character_end":555857,"quote":"ive thousand rupees. \n2The letters and word “(a) or (ab)” substituted by the Finance Act, 2006. \n3The words “two hundred and fifty” substituted by “five hundred” through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by t","quote_sha256":"92a15ed316432f048d7bd7461ed12087e932ac55f65e99cc480d71abb9d9603b","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca4d6713be4063500741","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555661,"character_end":555678,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555491,"character_end":555908,"quote":" (ab)” substituted by the Finance Act, 2006. \n3The words “two hundred and fifty” substituted by “five hundred” through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by t","quote_sha256":"a978a16bdd7e08efb226fae94acfcf5eee3e3f12c96a3946dc97523b5fc36b68","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e63d51a97c66d5bdefd","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555698,"character_end":555715,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555528,"character_end":555930,"quote":", 2006. \n3The words “two hundred and fifty” substituted by “five hundred” through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"fb0fd12a393b0c81abb7036c036a30132dfb86b39244e7c18b044e8826c7c7e8","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53fa6d4dd1557318e9e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555735,"character_end":555752,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555565,"character_end":555930,"quote":"fifty” substituted by “five hundred” through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"8b698b4bb09eb7962d8ebbc0ca7b518862c8907875ebc05f564c8f59e6f1b5bd","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48aca060eb9870836506","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555772,"character_end":555789,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555602,"character_end":555930,"quote":"through Finance Act, 2019.  \n4Full stop substituted by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"3ccedb68a877b5e7a0e32d1ac94bfb931c38319bd47981d48ccd29e9705903b4","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ef003e78128e4e70ae0","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555823,"character_end":555840,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555653,"character_end":555930,"quote":" by the Finance Act, 2009. \n5Inserted by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"593c2866a31ebc66fef4a81158a0bc830f079ab344c36095b2ae482191e6c15a","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d6663c51d8c371ca605","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555860,"character_end":555877,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555690,"character_end":555930,"quote":" by the Finance Act, 2009. \n6Inserted by the Finance Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"4e4533f543005af8f02308fcc9ab3fc75fe8f52ce2e70bb4d9bb26912944bebc","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10af2205b3d2321aca1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555911,"character_end":555928,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":555741,"character_end":555930,"quote":"e Act, 2009. \n7Inserted by the Finance Act, 2009. \n8The word “and” omitted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2009. \n10Full stop substituted by the Finance Act, 2011. ","quote_sha256":"059e7c26e7b2e800d191678b89ce083d48ec012914cb4ad0408b65f974655c58","reader_fragment":"p-r-2b2ba404-555200-556800-041d308f9a51a82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-555200-556800-041d308f9a51a82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6fb9a24bec02207b061d","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557181,"character_end":557198,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557011,"character_end":557428,"quote":"ax year is also required to furnish return of income \nfrom the tax year.] \n \n13[(2) A return of income - \n \n                                            \n1Inserted by the Finance Act, 2011. \n2The words “one million” substituted by the Finance Act, 2013. \n3Full stop substituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident perso","quote_sha256":"210d596305fcd22dd9593e9a5a1115e8c31e3d87ab45bebd7a3995b900aab840","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-386d958b64ec3f59dd6c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557245,"character_end":557262,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557075,"character_end":557492,"quote":"ax year.] \n \n13[(2) A return of income - \n \n                                            \n1Inserted by the Finance Act, 2011. \n2The words “one million” substituted by the Finance Act, 2013. \n3Full stop substituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by","quote_sha256":"a9ad1830f81f5d671d07d2a14e057b8a1e2e056eeb964698f5f7e0fff11687bf","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35f4ff41ebac30d54a34","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557295,"character_end":557312,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557125,"character_end":557542,"quote":"                                      \n1Inserted by the Finance Act, 2011. \n2The words “one million” substituted by the Finance Act, 2013. \n3Full stop substituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act","quote_sha256":"33c27711313a1f72d552a965f6a5e723f060a6ef61628e4948e9941f4229a7a6","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b0e014a5a949b69b4a02","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557345,"character_end":557362,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557175,"character_end":557592,"quote":"y the Finance Act, 2011. \n2The words “one million” substituted by the Finance Act, 2013. \n3Full stop substituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Fin","quote_sha256":"bbbc3140b97c95a5ac1dad24b018c62711768721c72775e29a93f32c7b15377b","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fe7effd0b61236627e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557379,"character_end":557396,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557209,"character_end":557626,"quote":"ds “one million” substituted by the Finance Act, 2013. \n3Full stop substituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 20","quote_sha256":"e532d96f52a3227a300ba111f6a024ffd586120e11422da791a71c80e23cb985","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d476a22b7cd350cd3962","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557447,"character_end":557464,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557277,"character_end":557694,"quote":"ubstituted by the Finance Act, 2013. \n4The word “or” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by ","quote_sha256":"deddce75deba755904e653edc39581070bbc2c7613695f0de569566c62ec615a","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-654e110ad77d364090ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557497,"character_end":557514,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557327,"character_end":557744,"quote":"r” omitted by the Finance Act, 2018. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred","quote_sha256":"efe97eb198b1af291ffcb7cda22fb512f91fc58a9c58fbdec0fc21411207f141","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b7b4098e32a4c7ad0eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557531,"character_end":557548,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557361,"character_end":557778,"quote":"8. \n5Added by the Finance Act, 2013.  \n6The words “a resident person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted b","quote_sha256":"44b803b1835eca9fe08f059f7a5b9be874e49dc5ed8265606ec7196a6016b005","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc48f68a4b9c4a6c267f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557589,"character_end":557606,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557419,"character_end":557836,"quote":"ent person” inserted by the Finance Act, 2014. \n7Full stop substituted by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted by the Finance Act, 2013. \n13Sub-section (2) substituted by","quote_sha256":"9c3898eee2ac1d894959b34ec20707a15ef7df41bd5317a320df2d99be02d5ee","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5de830a960d0d773ad5e","source":"pk-code-f40603913b933194","title":"Finance, Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557660,"character_end":557677,"quote":"Finance, Act 2021","quote_sha256":"5698b5a555b0102e936f1ed6a17853b5c53a02eab23a0668fcb1a4944e1bbe55","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557490,"character_end":557907,"quote":"by the Finance Act, 2018. \n8Added by the Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted by the Finance Act, 2013. \n13Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows","quote_sha256":"92e77c9fe0bd5d80aa2742abd0faa2059f2436500403c8200e2b412a54c57a9a","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85d56ae3cb13436229b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557698,"character_end":557715,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557528,"character_end":557945,"quote":"he Finance Act, 2018. \n9The word “every” substituted through Finance Act, 2020 dated 30th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted by the Finance Act, 2013. \n13Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n \n“(2) \nA return of income – \n(a) ","quote_sha256":"ebd7216df89ae0e8e8e45883e87adb347e5874cf901e4303ae55e05da33333c1","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fdefce330925e3d71fd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557784,"character_end":557801,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557614,"character_end":558031,"quote":"0th June, 2020 \n10 Clause (c) inserted by the Finance, Act 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted by the Finance Act, 2013. \n13Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n \n“(2) \nA return of income – \n(a) \nshall be in the prescribed form; \n(b) \nshall state the information required by the fo","quote_sha256":"fd4b24e4726e68b4934c864e2d95b6260bab8d68b1b70cb8e55e100ab15d5897","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9b7d8cedb8417a3ac7b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557841,"character_end":557858,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":557671,"character_end":558088,"quote":"t 2021. \n11Inserted by the Finance Act, 2011. \n12The words “three hundred and fifty thousand” substituted by the Finance Act, 2013. \n13Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n \n“(2) \nA return of income – \n(a) \nshall be in the prescribed form; \n(b) \nshall state the information required by the form, including a declaration of the \nrecords kept by the t","quote_sha256":"800f389468fda7e4b49fa1f4047a3642e90bd49e0838ad30fafc2bd423df4be6","reader_fragment":"p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-556800-558400-ec3899e785a1bd9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f39c1783bc2f7b30010","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560223,"character_end":560240,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560053,"character_end":560470,"quote":"rn of income by the \ndate specified in the notice for a period of less than twelve months, where - \n \n                                            \n1Proviso added through Finance Act, 2020 dated 30th June, 2020 \n2The word “and” omitted by the Finance Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the ","quote_sha256":"1238704935f11d9c16cc2f967ec3ac4cef87a625d7dba9c0a611d669fb09a127","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3b8366c358e11095cda","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560295,"character_end":560312,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560125,"character_end":560542,"quote":"han twelve months, where - \n \n                                            \n1Proviso added through Finance Act, 2020 dated 30th June, 2020 \n2The word “and” omitted by the Finance Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8","quote_sha256":"0fdec98618f697debf4577e28537eca5ce12bf5218f21bee0ecbf906b8ced7bf","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6eacf4f9ab7bd6db8d48","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560345,"character_end":560362,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560175,"character_end":560592,"quote":"                        \n1Proviso added through Finance Act, 2020 dated 30th June, 2020 \n2The word “and” omitted by the Finance Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the","quote_sha256":"d752e5f7373c2947222b8ccbdc129b5ebaa4c604ca9c114dd2f5436a1311f8fc","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d62cc7972f1c8d627404","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560382,"character_end":560399,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560212,"character_end":560629,"quote":"ed through Finance Act, 2020 dated 30th June, 2020 \n2The word “and” omitted by the Finance Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by th","quote_sha256":"c9269744bc350d4f40bb6752493ba1dba119f12a40921bfde9b93809537ceb7b","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24ada5238557c347f043","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560433,"character_end":560450,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560263,"character_end":560650,"quote":"\n2The word “and” omitted by the Finance Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"18b7a53d45158cb4b0b032a76f6ac26ebc5dcc644f4e212c3a0af4076fa41031","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dae1df638791c1c27a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560470,"character_end":560487,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560300,"character_end":560650,"quote":"ce Act, 2011. \n3Full stop substituted by the Finance Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"49919bd3f984873ae7fc8ddb8bbe3f91993ec5d3bf3e7bb1816d0f278a2a2d2c","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07d01b594c88d57a8909","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560521,"character_end":560538,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560351,"character_end":560650,"quote":"e Act, 2011. \n4Inserted by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"45ab69eeb5ea7c6e1e6da06bc0afa124558f6f1b905c75e93eb19047a4d48b64","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0162f6fffab4d307c2b","source":"pk-code-f40603913b933194","title":"Added by the Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560543,"character_end":560572,"quote":"Added by the Finance Act 2018","quote_sha256":"06a6c16bcdc69d03a7de529019b66fe9e3cb40ef3457cc543e1c9655e81c900f","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560373,"character_end":560650,"quote":"d by the Finance Act, 2011. \n5The word “and” omitted by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"4e955a0ac3cd31b64c342cf5d20b4685865d5ab6d58419e44c6848253131c86c","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6916d0c98209612279a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560593,"character_end":560610,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560423,"character_end":560650,"quote":"ed by the Finance Act, 2018. \n6Inserted by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"c2f4e0d3b9478f28bf6b1085b830efc3e72828f17de31d1cf891b430343017e4","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8dfc018b94f0f2d1e55e","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560631,"character_end":560648,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":560461,"character_end":560650,"quote":"d by the Finance Act, 2011. \n7 Full stop substituted by the Finance Act, 2018. \n8 Added by the Finance Act 2018.  \n9Inserted by the Finance Act, 2005. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"6b9e19caf256eb419d37e3286ea41186a5e27d3351d8c3c32cf1a8aa92b2cb4c","reader_fragment":"p-r-2b2ba404-560000-561600-012efcccff36593c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-560000-561600-012efcccff36593c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9298310e98696e20991c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562175,"character_end":562192,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562005,"character_end":562422,"quote":"g that a person who failed to furnish \nhis return has foreign income or owns foreign assets.] \n \n                                            \n1 Clause (d) omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002 dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. The omitted clause (d) read as follows: \n“(d) the person is otherwise abo","quote_sha256":"781574da958de35de270debc65ffa25ec9cd5ac74f0e6e5622795003f7cbd860","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e90d67a7a35e8e11ac53","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562476,"character_end":562509,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562306,"character_end":562739,"quote":"d 24.06.2003 with effect from \n01.07.2003. The omitted clause (d) read as follows: \n“(d) the person is otherwise about to cease carrying on business in Pakistan; or “ \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2013. \n4 The words “only in respect of the” substituted by Finance Act, 2003. Earlier these were substituted by \nS.R.O. 633(I)/2002 dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated","quote_sha256":"bccacc3da7b029e20e96ae9114fe495e7b3253657790fe50ff62e4efcc471854","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66693af2d63748110d3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562529,"character_end":562546,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562359,"character_end":562776,"quote":"d clause (d) read as follows: \n“(d) the person is otherwise about to cease carrying on business in Pakistan; or “ \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2013. \n4 The words “only in respect of the” substituted by Finance Act, 2003. Earlier these were substituted by \nS.R.O. 633(I)/2002 dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated \n24.06.2003 with effect from 01.07.2","quote_sha256":"7cb0e57ec12e250b8944506ee2185e2df752e201255f5a177c47f2b57a8900a9","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4c6fba88a73468b007e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562601,"character_end":562618,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562431,"character_end":562848,"quote":"se carrying on business in Pakistan; or “ \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2013. \n4 The words “only in respect of the” substituted by Finance Act, 2003. Earlier these were substituted by \nS.R.O. 633(I)/2002 dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated \n24.06.2003 with effect from 01.07.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act,","quote_sha256":"1d6ef74b302a70dec5ce9fc4c51514e2caeb1900d331c09f227f69bada349ce8","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-94bf7a795cf6b86b3856","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562799,"character_end":562816,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562629,"character_end":562975,"quote":"hese were substituted by \nS.R.O. 633(I)/2002 dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated \n24.06.2003 with effect from 01.07.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act, 2004. \n7Full stop substituted by the Finance Act, 2016. \n8 Added by the Finance Act, 2016. \n9 Added by the Finance Act, 2021. ","quote_sha256":"7855b7c3ba4d02a8f82613ae53318947a1f4450f71d69d05a4f3dd506e50e841","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f216fee0f2fd169a0a02","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562836,"character_end":562853,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562666,"character_end":562975,"quote":"I)/2002 dated 14.09.2002 which stands rescinded by SRO 608(I)/2003, dated \n24.06.2003 with effect from 01.07.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act, 2004. \n7Full stop substituted by the Finance Act, 2016. \n8 Added by the Finance Act, 2016. \n9 Added by the Finance Act, 2021. ","quote_sha256":"87fdd724c8bf3dd2ab257780f040f0f28559b5f801c4df00e673c5db62b2290c","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc1e57d68ffd4b906692","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562886,"character_end":562903,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562716,"character_end":562975,"quote":" SRO 608(I)/2003, dated \n24.06.2003 with effect from 01.07.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act, 2004. \n7Full stop substituted by the Finance Act, 2016. \n8 Added by the Finance Act, 2016. \n9 Added by the Finance Act, 2021. ","quote_sha256":"72a40d5fc46625ffc9cc67d26c134056b9a7035e2532740c6b184b35e407f938","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af70a24291b430baa575","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562908,"character_end":562938,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562738,"character_end":562975,"quote":"d \n24.06.2003 with effect from 01.07.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act, 2004. \n7Full stop substituted by the Finance Act, 2016. \n8 Added by the Finance Act, 2016. \n9 Added by the Finance Act, 2021. ","quote_sha256":"945439944b41880c80611ee142b9c3d1b6037508d67d6c0a06cbf0a7e86f28bb","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-104ec08476013a323327","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562943,"character_end":562973,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":562773,"character_end":562975,"quote":"7.2003. \n5Inserted by the Finance Act, 2005. \n6Inserted by the Finance Act, 2004. \n7Full stop substituted by the Finance Act, 2016. \n8 Added by the Finance Act, 2016. \n9 Added by the Finance Act, 2021. ","quote_sha256":"7b8f5f511af6ba1a11b715334959b489f296b303587c91f9e91595e05d6794d4","reader_fragment":"p-r-2b2ba404-561600-563200-d94dc0b80d71300a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-561600-563200-d94dc0b80d71300a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45fe13db673db69048d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564210,"character_end":564227,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-563200-564800-1fc26ea4654284a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-563200-564800-1fc26ea4654284a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564040,"character_end":564457,"quote":"rnished shall be treated as an invalid return as if it had not \nbeen furnished] 9[:] \n \n                                            \n1 Sub-section (6) substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"98c8757453961ec9edfb70f4944ffbe3cfa937caadd890396e79419623cc219f","reader_fragment":"p-r-2b2ba404-563200-564800-1fc26ea4654284a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-563200-564800-1fc26ea4654284a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-881b3691c81c9b88bd8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564334,"character_end":564351,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-563200-564800-1fc26ea4654284a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-563200-564800-1fc26ea4654284a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564164,"character_end":564581,"quote":"        \n1 Sub-section (6) substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted sub-section \n(6) read as fol","quote_sha256":"396439c1763dc0f20baf2bddc43d993774ea42cabc5f2ab752ede2f71738ae20","reader_fragment":"p-r-2b2ba404-563200-564800-1fc26ea4654284a0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-563200-564800-1fc26ea4654284a0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c7b096b0fc1922e356b","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565036,"character_end":565053,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564866,"character_end":565283,"quote":"as the case may \nbe; and \n(b) \nthe reasons for revision of return, in writing, duly signed, by the taxpayers are filed with \nthe return.” \n2The word “and” omitted by the Finance Act, 2012. \n3 Added by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitte","quote_sha256":"00b2df6eda09723f6b05392282ddd77eb0047b4da953355305bf66867d405cbb","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6edc60a092acbb3ac9cd","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565058,"character_end":565088,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564888,"character_end":565318,"quote":"nd \n(b) \nthe reasons for revision of return, in writing, duly signed, by the taxpayers are filed with \nthe return.” \n2The word “and” omitted by the Finance Act, 2012. \n3 Added by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Subs","quote_sha256":"36ae7903d307a16700dc18a36b1e5fd334e57346f6fb7788876fa4c18343252e","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-752ab1e0fa5ab057f705","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565111,"character_end":565128,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564941,"character_end":565348,"quote":"ng, duly signed, by the taxpayers are filed with \nthe return.” \n2The word “and” omitted by the Finance Act, 2012. \n3 Added by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"4e5f48c36c1eaeca786ae229b14f951fc372547ea2e7365d28036491588bf232","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa5390db7f9f93c18695","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565162,"character_end":565179,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":564992,"character_end":565348,"quote":"he return.” \n2The word “and” omitted by the Finance Act, 2012. \n3 Added by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"a3c780c61eaeb85c7adcd540d2e0dde9c026a1f6f35f821392c3a71c97bbe6d8","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32ce76bd660090d9d5be","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565199,"character_end":565216,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565029,"character_end":565348,"quote":"by the Finance Act, 2012. \n3 Added by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"bae1fa6d85caee09b0832df99606736ad8432780168013f7177cb3b23780f858","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ab17f31ac6b280bf171","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565233,"character_end":565250,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565063,"character_end":565348,"quote":" by the Finance Act, 2021. \n4Substituted by the Finance Act, 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"e274040bc0484d51e5603ee9a8191cdce17e84c407740b7f76644854b1ad021e","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e339a4a098cd3a5c649","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565292,"character_end":565309,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565122,"character_end":565348,"quote":", 2012. \n5The word “and” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"bdd76217d3b0789d998703b95dc0895fdd0e91e3c612507df76c41bd9d928f43","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a111ee8da3fc71a79db1","source":"pk-code-f40603913b933194","title":"Substituted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565314,"character_end":565346,"quote":"Substituted by Finance Act, 2015","quote_sha256":"f27098271b8f53cd42410a5b444e62f8fa5435fdaa83b42d20a2e07dc0c13bb4","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":565144,"character_end":565348,"quote":"d” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2013. \n7Added by the Finance Act, 2012. \n8The expression “122C,” omitted by the Finance Act, 2017. \n9 Substituted by Finance Act, 2015. ","quote_sha256":"0498c7b3c68e198cbbf8d48c5115a5480e3fff91deb824f1d9680e3429a0164a","reader_fragment":"p-r-2b2ba404-564800-566400-11b95871ceacc1ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-564800-566400-11b95871ceacc1ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dcb95eb798cf23faa4e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567328,"character_end":567345,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567158,"character_end":567575,"quote":"urcharge and twenty-five per cent of \nthe penalties leviable under the Ordinance along with the revised return: \n \n                                            \n1Added by Finance Act, 2015. \n2 Proviso substituted by the Finance Act, 2016. Substituted proviso reads as follows:- \n“ Provided further that the mode and manner for seeking the revision shall be as prescribed by the Board.” \n3 Proviso added through Finance","quote_sha256":"1c9bba3ef254e4e022c2b3f59adea075de1542df5ce2d32c763f3f9aa88d3584","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf333de4af609a4e7520","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567377,"character_end":567394,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567207,"character_end":567624,"quote":"es leviable under the Ordinance along with the revised return: \n \n                                            \n1Added by Finance Act, 2015. \n2 Proviso substituted by the Finance Act, 2016. Substituted proviso reads as follows:- \n“ Provided further that the mode and manner for seeking the revision shall be as prescribed by the Board.” \n3 Proviso added through Finance Act, 2020 \n4 Added by the Finance Act, 2010. \n5T","quote_sha256":"fc18e452d7043ccd7f6feabad2e50d8b28daebb0e4e0ee83c4e860bbe2f6d968","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b6facfd06faa668abad","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567568,"character_end":567585,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567398,"character_end":567758,"quote":"bstituted proviso reads as follows:- \n“ Provided further that the mode and manner for seeking the revision shall be as prescribed by the Board.” \n3 Proviso added through Finance Act, 2020 \n4 Added by the Finance Act, 2010. \n5The words “wishes to file” substituted by the Finance Act, 2011. \n6The words “wishes to deposit” substituted by the Finance Act, 2011. ","quote_sha256":"bdd87b928e5c73da958b4a03126b22de713edcfdaa87637a429220438fdafa2f","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-895d7e4c4ce83a9bcf08","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567589,"character_end":567619,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567419,"character_end":567758,"quote":"ds as follows:- \n“ Provided further that the mode and manner for seeking the revision shall be as prescribed by the Board.” \n3 Proviso added through Finance Act, 2020 \n4 Added by the Finance Act, 2010. \n5The words “wishes to file” substituted by the Finance Act, 2011. \n6The words “wishes to deposit” substituted by the Finance Act, 2011. ","quote_sha256":"8618584f77f18482670aa0113f2b19bb9b026921be64523791f8c402a4c8a66f","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48df9dd6c7ba8fb1a140","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567669,"character_end":567686,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567499,"character_end":567758,"quote":"ision shall be as prescribed by the Board.” \n3 Proviso added through Finance Act, 2020 \n4 Added by the Finance Act, 2010. \n5The words “wishes to file” substituted by the Finance Act, 2011. \n6The words “wishes to deposit” substituted by the Finance Act, 2011. ","quote_sha256":"22ee7e811b3c08b037495bcd7ecb7ea56c2ffb6998c8c19ba2bae6e5ddecb344","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b6a3ca499685941ee59","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567739,"character_end":567756,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":567569,"character_end":567758,"quote":"inance Act, 2020 \n4 Added by the Finance Act, 2010. \n5The words “wishes to file” substituted by the Finance Act, 2011. \n6The words “wishes to deposit” substituted by the Finance Act, 2011. ","quote_sha256":"15e3413cc16c55b6daa516a7a5e64dba4959341536c9c758e0631a3a6f32bcf8","reader_fragment":"p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-566400-568000-0d9ddc9220f075d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65ec172b307833a27a4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568807,"character_end":568824,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568637,"character_end":569054,"quote":"gh original or modified \nregistration form prescribed under section 181.] \n                                            \n1 The words “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Finance Act, 2021. The substituted section read as follows: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, t","quote_sha256":"a9bafef910c1bf4008447596b7eaf4e0a639f0adb5fb83dcb1eb4fb88810dc15","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e726d3478d7aac4c0f5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568859,"character_end":568876,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568689,"character_end":569106,"quote":"d under section 181.] \n                                            \n1 The words “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Finance Act, 2021. The substituted section read as follows: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, the following persons shall furnish a profile,  \nname","quote_sha256":"942ed336d82cdbe710d92ba66cfc792d4088dee2d7ab3e5a1bd9ded78b6150db","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e89ccdad038dfd9cda4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568934,"character_end":568951,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":568764,"character_end":569181,"quote":"ords “wishes to revise” substituted by the Finance Act, 2011. \n2New section 114A added through Finance Act, 2020 dated 30th June, 2020 \n3 Section 114A substituted by the Finance Act, 2021. The substituted section read as follows: \n“114A. Taxpayer’s profile.-(1) Subject to this Ordinance, the following persons shall furnish a profile,  \nnamely:- \n(a) every person applying for registration under section 181; \n(b) ev","quote_sha256":"d688281bf2ae1db7d1c4ff46d8be6ee328f075b5ede9c150a3c383b1f3019a7d","reader_fragment":"p-r-2b2ba404-568000-569600-3653919061b9b4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-568000-569600-3653919061b9b4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d269ebfada3b0ee23565","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572768,"character_end":572785,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572598,"character_end":572957,"quote":"sons. — (1) \nNotwithstanding anything contained in any law for the time being in force, —  \n                                            \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"2ec6f81c3b26c5b2cea32966d1893cda8bc8508065a21593d3ac1d801a61b12f","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1309abc90dd85387d891","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572819,"character_end":572836,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-572800-574400-4427f5cba986552b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-572800-574400-4427f5cba986552b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572649,"character_end":572957,"quote":"any law for the time being in force, —  \n                                            \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"8cb4fcb4e2ee62dcda011cb92a92f56aebe4de05aae85e1ca5d13137dbc296b4","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72beb07fe13e818e5d8c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572891,"character_end":572908,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-572800-574400-4427f5cba986552b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-572800-574400-4427f5cba986552b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572721,"character_end":572957,"quote":"             \n1 New section 114B added through Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"0aaf73620b778e6dea93cadd8657e2cd7577c4b11085f53696fb866514353833","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86be794b249092af87c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572938,"character_end":572955,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-572800-574400-4427f5cba986552b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-572800-574400-4427f5cba986552b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":572768,"character_end":572957,"quote":"Finance Act, 2022. \n2 The word “or” omitted by the Finance Act, 2024. \n3 Full stop substituted and clause (d) added by the Finance Act, 2024. \n4 Section 114C inserted by Finance Act, 2025. ","quote_sha256":"a107ba39a2a6200cd0286130be4a114bbc0984683af1ac7b6e3dc4eda452cc90","reader_fragment":"p-r-2b2ba404-571200-572800-e5397791ab3a3599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-571200-572800-e5397791ab3a3599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72697018a1c6b26c1343","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577401,"character_end":577418,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":577231,"character_end":577648,"quote":"115. Persons not required to furnish a return of income. —1[  ] \n                                            \n1Sub-section (1) and the proviso there under omitted by the Finance Act, 2013. The omitted sub-\nsection (1) and the proviso read as follows:  \n \n“(1) Where the entire income of a taxpayer in a tax year consists of income chargeable under \nthe head “Salary”, Annual Statement of Deduction of Income Tax from ","quote_sha256":"5f0ac31aee20b39698d4f0d8349bda72f5f1b1ba15f01ad79c690d67171b17a3","reader_fragment":"p-r-2b2ba404-576000-577600-54e9103c24814f66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-576000-577600-54e9103c24814f66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-197791e47ca0f28de160","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578743,"character_end":578760,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578573,"character_end":578990,"quote":"bed \nform and it shall be accompanied by the proof of deduction or payment of tax and wealth \nstatement as required under section 116.” \n1 Sub-section (2) omitted by the Finance Act, 2004. Omitted sub-section (2) read as follows:  \n \n \n“(2) \nClause (b) of sub-section (1) shall not apply to a person whose declared income for the \ntax year, or whose last declared or assessed income, is less than two hundred thousand","quote_sha256":"67a718977af6d7a7a4d67223b115d782f154ad58ae21392013bfb6fc40f808ab","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddc5cc4e2c756aa8d992","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579087,"character_end":579104,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578917,"character_end":579334,"quote":"whose last declared or assessed income, is less than two hundred thousand rupees.” \n2The words, brackets and figures “sub-clauses (iii) through (vii)” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2017 \n4Sub-section (4) omitted by Finance Act, 2020. The omitted sub-section  (4) read as follows:  \n (4)  Any person who is not obliged to furnish a return for a tax year because all the person’s ","quote_sha256":"649a1f109b74898f6204c317aeca689f1bcea94208a14dc1a31e34c0ca5c02b6","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f72af7bc107494799434","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579124,"character_end":579141,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":578954,"character_end":579371,"quote":"e, is less than two hundred thousand rupees.” \n2The words, brackets and figures “sub-clauses (iii) through (vii)” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2017 \n4Sub-section (4) omitted by Finance Act, 2020. The omitted sub-section  (4) read as follows:  \n (4)  Any person who is not obliged to furnish a return for a tax year because all the person’s income is subject \nto final taxation ","quote_sha256":"e42b704640f3dc86cbd6f0a9b6acc9aafeb8b0892e3e0f91546644f4c4b9d665","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48604cbb650e8ac00baa","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579171,"character_end":579188,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579001,"character_end":579418,"quote":"2The words, brackets and figures “sub-clauses (iii) through (vii)” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2017 \n4Sub-section (4) omitted by Finance Act, 2020. The omitted sub-section  (4) read as follows:  \n (4)  Any person who is not obliged to furnish a return for a tax year because all the person’s income is subject \nto final taxation under sections 5, 6, 7, 148, 151 and 152, sub-s","quote_sha256":"dfa5783d72b6b4b7fd7d2099cf8c9ba38d8fc3e715950dc9adf943fd5a7a31d6","reader_fragment":"p-r-2b2ba404-577600-579200-a9823186bc02a53c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-577600-579200-a9823186bc02a53c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b73bcfe85c9052c2558","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579759,"character_end":579776,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":579589,"character_end":580006,"quote":"owing such particulars relating to the person’s income for the tax year in such form and verified \nin such manner as may be prescribed. \n5Sub-section(4A) omitted through Finance Act, 2020. The omitted sub-section (4A) read as follows: \n(4A)  Any person who, having furnished a statement, discovers any omission or wrong statement \ntherein, he may, without prejudice to any other liability which he may incur under thi","quote_sha256":"5834763d378be198ebc366d00ba34a397281fee7f12a03c76a03f45e564ba405","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a03e60d62be7e723a70","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580215,"character_end":580232,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580045,"character_end":580462,"quote":"nt for that tax year, at any time within five years from the end of the \nfinancial year in which the original statement was furnished. \n6 Sub-section (4B) omitted by the Finance Act, 2010. The omitted sub-section (4B) read as follows: \n \n \n “(4B)  Every person (other than a company) filing statement under sub-section (4), falling \nunder final tax regime (FTR) and has paid tax amounting to twenty thousand rupees or","quote_sha256":"d594f436852000bcafbb9533f333a9c4b17544a71bea966c3203fabc1dd2d692","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ba1f90e1500d6597b4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580607,"character_end":580624,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":580437,"character_end":580698,"quote":"twenty thousand rupees or more for the \ntax year, shall file a wealth statement along with reconciliation of wealth statement.” \n7Sub section (5) and (6) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted sub-\nsections read as follows: \n \n \n \n ","quote_sha256":"75d864df842a55af66ee7379ad6a6af4ee6947866f20224319573f803b990114","reader_fragment":"p-r-2b2ba404-579200-580800-9a24bd19d08cb524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-579200-580800-9a24bd19d08cb524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac566914285ba6a0779a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582829,"character_end":582846,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582659,"character_end":583076,"quote":"ed in respect of one or more of the last five \ncompleted tax years. \n1 The words, brackets, figure, comma and word “Subject to sub-section (2)”. The” substituted by the \nFinance Act, 2007. \n2 Inserted by the Finance Act, 2013. \n3 The words “assets and liabilities” substituted by the Finance Act, 2024. \n4 The words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” ","quote_sha256":"74f6638ab404150a8b0274dcb1b28c350a2cd68e5f69dce37972dc0d2d4219c6","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da7badde50fa24fcfc10","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582851,"character_end":582884,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582681,"character_end":583114,"quote":"r more of the last five \ncompleted tax years. \n1 The words, brackets, figure, comma and word “Subject to sub-section (2)”. The” substituted by the \nFinance Act, 2007. \n2 Inserted by the Finance Act, 2013. \n3 The words “assets and liabilities” substituted by the Finance Act, 2024. \n4 The words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. ","quote_sha256":"d21d41f9a0ef0565ecd30a8172c6a0af73d8e58e7dd879aaebed302f31f0a831","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a3daed94d6356593869","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582943,"character_end":582960,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582773,"character_end":583190,"quote":" “Subject to sub-section (2)”. The” substituted by the \nFinance Act, 2007. \n2 Inserted by the Finance Act, 2013. \n3 The words “assets and liabilities” substituted by the Finance Act, 2024. \n4 The words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the ","quote_sha256":"41d875f270e2722a3848bcfc6f2ca018f65c0e2f7c5cf44e88980296e926c779","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e19b7b8e3cfba4fc597c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583019,"character_end":583036,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582849,"character_end":583266,"quote":"2 Inserted by the Finance Act, 2013. \n3 The words “assets and liabilities” substituted by the Finance Act, 2024. \n4 The words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inser","quote_sha256":"06c13534062ca2c23be099a98c9f1a63ce03d105d3262fc34c6eaa12b4eb2ef2","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c64ec7b3512b6669775","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583095,"character_end":583112,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582925,"character_end":583296,"quote":"ubstituted by the Finance Act, 2024. \n4 The words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inserted by the Finance Act, 2009. ","quote_sha256":"128a61bba5aa0d83c91637a50b7131fb6c2430aa76c42abcdefac17431cde1fd","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-49668dd95079e6d570f4","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583139,"character_end":583156,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":582969,"character_end":583296,"quote":"words “assets and liabilities” substituted by the Finance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inserted by the Finance Act, 2009. ","quote_sha256":"4da2b6b5c4646f42a33509f1e2c5e42add32b9daacd0517b5c9463e82c146cb6","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce06dc7f0aca3cc82bcf","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583190,"character_end":583207,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583020,"character_end":583296,"quote":"inance Act, 2024. \n5 The words “assets and liabilities” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inserted by the Finance Act, 2009. ","quote_sha256":"f4a7c45367545e42211649360820c7aa9c0075e95346ac8b5e0fe6cc8e94f068","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4674d0c08bad4410746b","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583240,"character_end":583257,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583070,"character_end":583296,"quote":"ties” substituted by the Finance Act, 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inserted by the Finance Act, 2009. ","quote_sha256":"d9c2159245e740f04ae1996dd9333117ef446f322ca9d56958179b9b66c68048","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-52cd02a027b6fcee790d","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583277,"character_end":583294,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":583107,"character_end":583296,"quote":" 2024. \n6 Words inserted by the Finance Act, 2024. \n7The word “and” omitted by the Finance Act, 2009. \n8Full stop substituted by the Finance Act, 2009. \n9Inserted by the Finance Act, 2009. ","quote_sha256":"bb9bd6f29b2b12ac81b57d4e8b647044c0fc4e2243b1b9c871d86940becb2bec","reader_fragment":"p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-582400-584000-a770d90c5df8e0f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b01b500816e766e77bb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584419,"character_end":584436,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584249,"character_end":584666,"quote":"2[the receipt of notice under sub-\nsection (9) of section 122, for the tax year to which it relates13[:] \n \n                                            \n1Inserted by the Finance Act, 2011. \n2The words and comma “whose last declared or assessed income or the declared income for the year, \nis one million rupees or more” omitted by the Finance Act, 2013. Note: This amendment shall be \neffective for the tax year 2013 ","quote_sha256":"af6db10a24b361ff8d2bc7ea84917f8b173088293bafb0466a3956c56ac4886b","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02493102add4bf3657ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584584,"character_end":584601,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584414,"character_end":584831,"quote":" the Finance Act, 2011. \n2The words and comma “whose last declared or assessed income or the declared income for the year, \nis one million rupees or more” omitted by the Finance Act, 2013. Note: This amendment shall be \neffective for the tax year 2013 and onwards. \n3Inserted by the Finance Act, 2009. \n4Full stop substituted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2011. \n6The words and commas “ who","quote_sha256":"360d367feb9aeabea5692f6b673b08f4801374a01cc2e84a4ba7ba26e72b85c1","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-025b38b2b6fe513f4c28","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584697,"character_end":584714,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584527,"character_end":584944,"quote":"the year, \nis one million rupees or more” omitted by the Finance Act, 2013. Note: This amendment shall be \neffective for the tax year 2013 and onwards. \n3Inserted by the Finance Act, 2009. \n4Full stop substituted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2011. \n6The words and commas “ whose share from the income of such association of persons, before tax, \nfor the year is one million rupees or more”","quote_sha256":"dd34ac07dcbf13a664cfd06967caa4125c4a88af1e6896908d79fde80f0c1758","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5692fccda8795f026a9e","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584747,"character_end":584764,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584577,"character_end":584994,"quote":"by the Finance Act, 2013. Note: This amendment shall be \neffective for the tax year 2013 and onwards. \n3Inserted by the Finance Act, 2009. \n4Full stop substituted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2011. \n6The words and commas “ whose share from the income of such association of persons, before tax, \nfor the year is one million rupees or more” omitted by the Finance Act, 2013. Note: This amen","quote_sha256":"0edd714936911b2782a99cbca319ea3ddb951423616d3bbc17dd4c90d07f9a2a","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-669773012e05910231c3","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584784,"character_end":584801,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584614,"character_end":585031,"quote":"amendment shall be \neffective for the tax year 2013 and onwards. \n3Inserted by the Finance Act, 2009. \n4Full stop substituted by the Finance Act, 2011. \n5Inserted by the Finance Act, 2011. \n6The words and commas “ whose share from the income of such association of persons, before tax, \nfor the year is one million rupees or more” omitted by the Finance Act, 2013. Note: This amendment \nshall be effective for the tax","quote_sha256":"b85183cf162ec84e529cae97913bb983b9c8829a5d56a7c7052e9e19452b7673","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44dae63c18630042efff","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584960,"character_end":584977,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584790,"character_end":585207,"quote":"e Act, 2011. \n6The words and commas “ whose share from the income of such association of persons, before tax, \nfor the year is one million rupees or more” omitted by the Finance Act, 2013. Note: This amendment \nshall be effective for the tax year 2013 and onwards. \n7 Sub-section (2A) substituted by the Finance Act, 2011. The substituted sub-section (2A) read as \nfollows: \n“(2A) Where a person files a return in res","quote_sha256":"1328f5b32eac6ba3dd90296e84146f7c064434de3ed915bde5331a12f5ef7d69","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6d1bdba691237eb45f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585094,"character_end":585111,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":584924,"character_end":585341,"quote":"lion rupees or more” omitted by the Finance Act, 2013. Note: This amendment \nshall be effective for the tax year 2013 and onwards. \n7 Sub-section (2A) substituted by the Finance Act, 2011. The substituted sub-section (2A) read as \nfollows: \n“(2A) Where a person files a return in response to a provisional assessment under section \n122C, he shall furnish a wealth statement for that year along with that return and su","quote_sha256":"b3a8049dc07a05e8254e15d2af968013d0d7eca19c6773b41c2fce860fe9a866","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b766a5b00d7ea01f38f9","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585522,"character_end":585538,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":585352,"character_end":585768,"quote":"statement shall be accompanied by a wealth reconciliation statement and an explanation of sources \nof acquisition of assets specified therein.” \n8Section (2A) omitted by Finance Act 2017,the omitted section is read as under \n“(2A)  “Where a person, being an individual or an association of persons, files a return in response to \na provisional assessment order under section 122C, such return shall be accompanied by","quote_sha256":"5bb4e8ae4c10d60f829258c64dc29d804dd07efd23edabe224280ad106e654d0","reader_fragment":"p-r-2b2ba404-584000-585600-89a830cf0766e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-584000-585600-89a830cf0766e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e49a024ead4aa2993c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586184,"character_end":586201,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586014,"character_end":586431,"quote":"nd such wealth statements shall be accompanied by wealth \nreconciliation statements and explanation of source of acquisition of assets specified therein.” \n9Added by the Finance Act, 2003. \n \n10 Inserted by the Finance Act, 2013. \n11The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n12The expression “an assessment, for the tax year to which it relates, is made under sub-section (1) \nor sub-s","quote_sha256":"56130820e7c09afa0fd61176d3a1fa7fda5a34d5fa58d5fbf73b70d997e88d15","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddb79f5d39e8aada8583","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586209,"character_end":586242,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586039,"character_end":586472,"quote":" shall be accompanied by wealth \nreconciliation statements and explanation of source of acquisition of assets specified therein.” \n9Added by the Finance Act, 2003. \n \n10 Inserted by the Finance Act, 2013. \n11The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n12The expression “an assessment, for the tax year to which it relates, is made under sub-section (1) \nor sub-section (4) of section 122”substituted by ","quote_sha256":"a400e9c0277c02d8fe87ea5abadd13f1170c452d92d96598b4ae80065369769c","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9eb17d0e2e9ce6d7573","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586280,"character_end":586297,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586110,"character_end":586527,"quote":"ion of source of acquisition of assets specified therein.” \n9Added by the Finance Act, 2003. \n \n10 Inserted by the Finance Act, 2013. \n11The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n12The expression “an assessment, for the tax year to which it relates, is made under sub-section (1) \nor sub-section (4) of section 122”substituted by the Finance Act, 2017. \n13Full stop substituted by colo","quote_sha256":"97ad61be86486f3f9e18affdf79a4bb1993b064c2726db01f0f0dd60691e6547","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0977b3dc87b8eac35b70","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586476,"character_end":586493,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586306,"character_end":586617,"quote":"th June, 2020 \n12The expression “an assessment, for the tax year to which it relates, is made under sub-section (1) \nor sub-section (4) of section 122”substituted by the Finance Act, 2017. \n13Full stop substituted by colon and provision and explanation inserted through Finance Act, 2020 \ndated 30th June, 2020 ","quote_sha256":"3a5f7634b5401615bece28774852aae65b76f051c20dfc6cdeb43be557a6c247","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c58a66614d06d626ea4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586576,"character_end":586593,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":586406,"character_end":586617,"quote":"sub-section (1) \nor sub-section (4) of section 122”substituted by the Finance Act, 2017. \n13Full stop substituted by colon and provision and explanation inserted through Finance Act, 2020 \ndated 30th June, 2020 ","quote_sha256":"43cca0c35e13aa799a33e3638d4d24cd7fc78c3ecd7f5744970855da8bf83faa","reader_fragment":"p-r-2b2ba404-585600-587200-b9317765be9509a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-585600-587200-b9317765be9509a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74d91c5ad811887ce9a2","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589144,"character_end":589161,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":588974,"character_end":589391,"quote":"\nthis period shall be treated as a separate tax year for the purposes of this \nOrdinance. \n                                            \n1 Sub section (4) omitted through Finance Act, 2020 dated 30th June 2020 omitted sub-section read \nas follows; \n(4) Every person (other than a company5 [or an association of persons])filing statement under \nsub-section (4) of section 115, falling under final tax regime (FTR) 6 [ ]","quote_sha256":"8a8a5d958d70f7aa6708bbfb4e7964513cedcdae1a9c52150d4a50d2f5f70c7b","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-64a42911e4e5af9651f8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589474,"character_end":589506,"quote":"Inserted by the Finance Act 2018","quote_sha256":"faf2e168436219fce794fd52f4a96e2c7b3fc26d42f8475b1eedac2f135603ff","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":589304,"character_end":589508,"quote":"ement under \nsub-section (4) of section 115, falling under final tax regime (FTR) 6 [ ] shall file a wealth statement \nalong with reconciliation of wealth statement.] \n2 Inserted by the Finance Act 2018. ","quote_sha256":"498980e6b73d63977e7a3e54b440109a168a2c59837c865334a090af75292358","reader_fragment":"p-r-2b2ba404-588800-590400-52d2ac50da020eba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-588800-590400-52d2ac50da020eba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28bb7478aea68979fb9a","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591447,"character_end":591465,"quote":"Finance \nAct, 2013","quote_sha256":"9149405aba9e1fc76fadebc4759c9c22335f59f845269de445b1b273d5dfa80c","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591277,"character_end":591695,"quote":" 116A, if applicable”] ] 9[:]  \n \n                                            \n1The words, figure and comma “an employer’s certificate under section 115,” omitted by the Finance \nAct, 2013.  \n2The expressions “ a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5","quote_sha256":"4682f37eec94697306a968ddb62440d12417b24fce190abe4cec15592aef8005","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8062c86a58363f150bb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591564,"character_end":591581,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591394,"character_end":591811,"quote":"yer’s certificate under section 115,” omitted by the Finance \nAct, 2013.  \n2The expressions “ a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115”","quote_sha256":"fab8ee4710e6a3207c171d717ad21221058a7259497f614bdd036f85de2f221f","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a77cdf0d6daa73027436","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591636,"character_end":591653,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591466,"character_end":591883,"quote":"  \n2The expressions “ a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by ","quote_sha256":"158d05a254d65d21d2c56534e518b9a197bc8462b0cf1854b390c1a409cccd88","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-effc7c7abfd63152acdc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591658,"character_end":591691,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591488,"character_end":591921,"quote":"a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Fin","quote_sha256":"251efdeee70653d70a09d7762e5882487ab1e1f12adaa92a40c973c7e4364c61","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad343b741e0bc5216bd6","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591711,"character_end":591728,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591541,"character_end":591958,"quote":" 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n3The word ‘or” ssubstituted by Finance Act, 2018. \n4 Inserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Fina","quote_sha256":"916248bbf1beaf8b172ef457d8cd19eeaacb92192cdef609ad83eb6c5ffba6c8","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74e39cde9ab924c03981","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591829,"character_end":591846,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591659,"character_end":591972,"quote":"nserted by the Finance Act, 2018. \n5Inserted by the Finance Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Finance Act, 2015 ","quote_sha256":"99ad6c0759dff0d4068f31f1008f99513e68f3e0540015ac6da182344caa0dc3","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98896c31639e11a7fe60","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591887,"character_end":591904,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591717,"character_end":591972,"quote":"e Act, 2003. \n6 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Finance Act, 2015 ","quote_sha256":"5bbfea1d9cd4864b3b94acd714eb9861620bfb5fd6717de910f1c359f7d05fd9","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-314e0218074458a798ac","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591918,"character_end":591935,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591748,"character_end":591972,"quote":" “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Finance Act, 2015 ","quote_sha256":"dae2c1c6fc357db731de32d7611502c2b288d4238e61fc0c62c1304de19f0612","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7725f36a076216f66c17","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591954,"character_end":591971,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":591784,"character_end":591972,"quote":"section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2013. \n8Added the Finance Act, 2018. \n9Substituted by Finance Act, 2015 ","quote_sha256":"109fbcdadeb9a70e952c45eba79e10a4e4d3d4d4e1ca3cbed0ffa33b87169db7","reader_fragment":"p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-590400-592000-a4ffd6ea18083c75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55c7fe9e2560767b843e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593200,"character_end":593217,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593030,"character_end":593447,"quote":"under sub-section (2) of \nsection 116, by the due date for furnishing the return of income for that year. \n \n                                            \n1Substituted by Finance Act, 2015 \n2Inserted by the S.R.O. 791(I)/2015 dated 10.08.2015. \n “ *Notification \nIn exercise of the powers conferred by the proviso to sub-section (2A) of section 118 of the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Federal Govern","quote_sha256":"b6faa52c7b8bc89e25e9db80c001a7bae89bf226891fbc69c501d7c998298c6e","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50b1e490523c3e1073c7","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593385,"character_end":593412,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593215,"character_end":593642,"quote":"15 \n2Inserted by the S.R.O. 791(I)/2015 dated 10.08.2015. \n “ *Notification \nIn exercise of the powers conferred by the proviso to sub-section (2A) of section 118 of the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Federal Government is pleased to direct that all individuals earning taxable \nsalary income shall be liable to file their Income Tax returns electronically from Tax Year 2015 onwards. The \ncondition of five hu","quote_sha256":"ce2b82b68ded00beed4ccb60bec9ee9aeb898f6c3d5828b86308ea848c423215","reader_fragment":"p-r-2b2ba404-592000-593600-78760e2a5a2ded57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-592000-593600-78760e2a5a2ded57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a77e4142ed6dfc2b7859","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593795,"character_end":593812,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":593625,"character_end":594042,"quote":"dition of five hundred thousand rupees or more, as provided in the said sub-section shall not be applicable \nuntil further orders.”] \n3Sub-section (3) substituted by the Finance Act, 2010. The substituted sub-section (3) read as follows: \n“(3) \nA return of income for any person (other than a company), an employer certificate of an \nindividual or a statement required under sub-section (4) of section 115 shall be fu","quote_sha256":"1bf53de41b5b22bac9ca110c1b9b9ab1f399afa040eea30d08ee60d6ffd3fc97","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d3bd59beea1f5e644d8","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594330,"character_end":594347,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594160,"character_end":594577,"quote":"ficate or \nstatement relates.” \n4The words and comma “an Annual Statement of deduction of income tax from salary, filed by the \nemployer of an individual” omitted by the Finance Act, 2013.  \n5 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n6Clause (a) substituted by the Finance Act, 2013. The substituted clause (a) read as fo","quote_sha256":"43f22e9976d223f194f87aae0d294b1f818161c5f032fab187999c42dfab662b","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f022f27d77eaa5218d3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594449,"character_end":594466,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594279,"character_end":594696,"quote":" by the \nemployer of an individual” omitted by the Finance Act, 2013.  \n5 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n6Clause (a) substituted by the Finance Act, 2013. The substituted clause (a) read as follows:  \n“(a)  \nin the case of an Annual statement of deduction of income tax from salary, filed by the \nemployer of an","quote_sha256":"c38465f869ddbbef861410cefe43a8a43030f34fdcc56784125a1138239a4b60","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ce4aa505e0d53a28482","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594521,"character_end":594538,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594351,"character_end":594768,"quote":"5 The expressions “or a statement required under sub-section (4) of section 115” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n6Clause (a) substituted by the Finance Act, 2013. The substituted clause (a) read as follows:  \n“(a)  \nin the case of an Annual statement of deduction of income tax from salary, filed by the \nemployer of an individual, return of income through e-portal in the case of a salaried","quote_sha256":"29cc9364e39e89c33811272db6382633b71c309798f0245dd7016bb572193c8b","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26d6cfac8d5051aaaa75","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595138,"character_end":595155,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":594968,"character_end":595254,"quote":"f income tax from salary, filed by the employer or statement \nrelates.” \n7 The expression “a statement required under sub-section (4) of section 115 or” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n8The expression “31stday of August” substituted through Finance Act, 2019. ","quote_sha256":"6eab52ab477e1709125f79bba224449c5eec193356dbcc4654e204db350660a6","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da2e590a6b28551e3695","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595235,"character_end":595252,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":595065,"character_end":595254,"quote":"ement required under sub-section (4) of section 115 or” omitted through \nFinance Act, 2020 dated 30th June, 2020 \n8The expression “31stday of August” substituted through Finance Act, 2019. ","quote_sha256":"c54471f2035d9bf167cf4b5f1bcfe8cbf6a121cff1a2309d6908338ccaa92981","reader_fragment":"p-r-2b2ba404-593600-595200-64d2f1d859411523","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-593600-595200-64d2f1d859411523","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c0bdc1e66b308fb2582","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596738,"character_end":596755,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596568,"character_end":596985,"quote":"\nsickness or other misadventure; or \n(c) \nany other reasonable cause, \n                                            \n1The words “or employer’s certificate” omitted by the Finance Act, 2013. \n2The words “or certificate” omitted by the Finance Act, 2013. \n3The words “or certificate” omitted by the Finance Act, 2013. \n4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan empl","quote_sha256":"0cbd1c460e1d27872851f53b9caa4e3a6cc24de844d49e992104d23e4061552a","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-052cfa1b98b922d505b9","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596801,"character_end":596818,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596631,"character_end":597048,"quote":"cause, \n                                            \n1The words “or employer’s certificate” omitted by the Finance Act, 2013. \n2The words “or certificate” omitted by the Finance Act, 2013. \n3The words “or certificate” omitted by the Finance Act, 2013. \n4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan employer’s certificate under section 115;” \n5 Clause (c) omitted th","quote_sha256":"b529eba1f2f5765221aec153682af5d805f45ae09ef98051889752ce7265649f","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86cc4f5f48f516c91510","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596864,"character_end":596881,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596694,"character_end":597111,"quote":" “or employer’s certificate” omitted by the Finance Act, 2013. \n2The words “or certificate” omitted by the Finance Act, 2013. \n3The words “or certificate” omitted by the Finance Act, 2013. \n4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan employer’s certificate under section 115;” \n5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted claus","quote_sha256":"e1e3a7148a02d2015652818630dde95f1f52bf895961658e094ccb62b136fb86","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8348e91c0b04d531b41d","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596912,"character_end":596929,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596742,"character_end":597159,"quote":"nce Act, 2013. \n2The words “or certificate” omitted by the Finance Act, 2013. \n3The words “or certificate” omitted by the Finance Act, 2013. \n4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan employer’s certificate under section 115;” \n5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows:” (c) a statement required un","quote_sha256":"0bc909a17f679afa1742bbab4be3b76c0268ac8e65c141fc02ef1900395dd466","reader_fragment":"p-r-2b2ba404-595200-596800-cae4c98f008346d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-595200-596800-cae4c98f008346d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddd80a0103b6a5877960","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597054,"character_end":597071,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":596884,"character_end":597301,"quote":"4 Clause (b) omitted by the Finance Act, 2013. The omitted clause (b) read as follows: \n“(b) \nan employer’s certificate under section 115;” \n5 Clause (c) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows:” (c) a statement required under sub-section (4) of section 115; or”. \n6The word and comma “certificate,” omitted by the Finance Act, 2013. \n7The words and comma “employer","quote_sha256":"663d7ab7f44ae53e50d0c014453db1b3fe6ee17abdfa3e9803ec4adfaadef4d2","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f74bd011421f0ec62f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597251,"character_end":597268,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597081,"character_end":597498,"quote":"h June, 2020 the omitted clause read as \nfollows:” (c) a statement required under sub-section (4) of section 115; or”. \n6The word and comma “certificate,” omitted by the Finance Act, 2013. \n7The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n8The word “wealth” omitted by the Finance Act, 2002 \n9The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n10 The w","quote_sha256":"f5f94dd131f5e9fa687a1b761d49a68a011cb8568c38f0bad0a21e31858c0108","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7c2534053f8392d0b66","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597333,"character_end":597350,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597163,"character_end":597544,"quote":"sub-section (4) of section 115; or”. \n6The word and comma “certificate,” omitted by the Finance Act, 2013. \n7The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n8The word “wealth” omitted by the Finance Act, 2002 \n9The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n10 The word “wealth” omitted by the Finance Act, 2002 ","quote_sha256":"31a9405ea907e6ba29e9c7bbfd70e61465a042e926e6531b6f4d1dd856bebb8c","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-190e5b0044276e737a9f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597388,"character_end":597405,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597218,"character_end":597544,"quote":"ma “certificate,” omitted by the Finance Act, 2013. \n7The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n8The word “wealth” omitted by the Finance Act, 2002 \n9The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n10 The word “wealth” omitted by the Finance Act, 2002 ","quote_sha256":"6b1ffc6bd15eebad25beca76484ef0c4bfb5c9115d08e392ce1910fbd89743db","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f34f597ea602a92e3d79","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597469,"character_end":597486,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597299,"character_end":597544,"quote":"er’s certificate,” omitted by the Finance Act, 2013.  \n8The word “wealth” omitted by the Finance Act, 2002 \n9The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n10 The word “wealth” omitted by the Finance Act, 2002 ","quote_sha256":"4a00efcf93acad8b60fb32a5e9efb1703e59ca367db2d5834702a7478e626606","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8c935e303fb0b3206ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597526,"character_end":597543,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":597356,"character_end":597544,"quote":"he word “wealth” omitted by the Finance Act, 2002 \n9The words and comma “employer’s certificate,” omitted by the Finance Act, 2013.  \n10 The word “wealth” omitted by the Finance Act, 2002 ","quote_sha256":"2e62a1d30ed86f7a1e3d12f675330f8267acef1074d2833f56b2493193662c20","reader_fragment":"p-r-2b2ba404-596800-598400-8ec99fd0afe18106","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-596800-598400-8ec99fd0afe18106","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28914cc0b368a4657571","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598828,"character_end":598845,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598658,"character_end":599075,"quote":" the due date for payment of income tax under section 137. \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Substituted for the word “notice” by the Finance Act, 2002 \n2The word and comma “certificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5","quote_sha256":"cc691fdbf8e0d3e5265511de4a499d79bdbe6e267cc38752298681929eab5871","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-feb7a642132ec252681c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598897,"character_end":598914,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598727,"character_end":599144,"quote":"\n \n \n \n \n \n \n                                            \n1 Substituted for the word “notice” by the Finance Act, 2002 \n2The word and comma “certificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5) read ","quote_sha256":"eab3a406951e4bb633c021b297bc15e650147ee535535eec44110a2460cc9c38","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37637cdfa14691ae909e","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598951,"character_end":598974,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598781,"character_end":599204,"quote":"   \n1 Substituted for the word “notice” by the Finance Act, 2002 \n2The word and comma “certificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5) read as follows: \n“(5)  \nAn applicant dissatisfied with a decisio","quote_sha256":"be03659474f3abb58e957bc277d7d279e42f58f510ff5dbe8da23afdb8c9d938","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5443558b90eb6fafbf7","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599006,"character_end":599023,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598836,"character_end":599253,"quote":"Act, 2002 \n2The word and comma “certificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5) read as follows: \n“(5)  \nAn applicant dissatisfied with a decision under sub-section (3) may challenge the \ndecisi","quote_sha256":"a17e72473346d1d1d4a0d35c359757d65e8604c75ef16ae4c3c0fe1f2b28d968","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f4405ece637b8e874f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599040,"character_end":599057,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598870,"character_end":599287,"quote":"rtificate,” omitted by the Finance Act, 2013. \n3The word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5) read as follows: \n“(5)  \nAn applicant dissatisfied with a decision under sub-section (3) may challenge the \ndecision only under the Part III of this","quote_sha256":"fcfcf355f3b77669749e579962f039420f9407d458ebc68eb71acdd7663733b0","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6dc985fdc9cb7a3f174b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599092,"character_end":599109,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":598922,"character_end":599339,"quote":"word “wealth” omitted by the Finance Ordinance, 2002 \n4Full stop substituted by the Finance Act, 2017. \n5Added by the Finance Act, 2017. \n6Sub-section (5) omitted by the Finance Act, 2002. The omitted sub-section (5) read as follows: \n“(5)  \nAn applicant dissatisfied with a decision under sub-section (3) may challenge the \ndecision only under the Part III of this Chapter.” \n7 Inserted by the Finance Act, 2002 \n8Th","quote_sha256":"564d4b6f8830584c37c41965427a50c013e364ac0ca5f9376dc6cab078bf2dae","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0068b4a1c28da3191b4d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599301,"character_end":599334,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599131,"character_end":599564,"quote":"ion (5) read as follows: \n“(5)  \nAn applicant dissatisfied with a decision under sub-section (3) may challenge the \ndecision only under the Part III of this Chapter.” \n7 Inserted by the Finance Act, 2002 \n8The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made thr","quote_sha256":"ccfbac0e2bfc2fb97dc71f7d7751561621d12fb675d0d22b5f06e90dae0da641","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7401397256be52485f94","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599383,"character_end":599400,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599213,"character_end":599630,"quote":"ub-section (3) may challenge the \ndecision only under the Part III of this Chapter.” \n7 Inserted by the Finance Act, 2002 \n8The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"49b350ae3b6a018e2c7ce521617d22c6306090707d2db11a68cf6bdf819ccf63","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53a65f7ab9196e8525d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599507,"character_end":599524,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":599337,"character_end":599711,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010.  ","quote_sha256":"effd4da5dc3eebbd5f9e49fa395a691b5b93386df90121bfa0d820e07467af19","reader_fragment":"p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-598400-600000-e7aade24dd9f0e60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57a382f07e587b65bd27","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601141,"character_end":601158,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":600971,"character_end":601388,"quote":" sub-section (2A) shall be construed \nto be the tax payable and due under clause (a); and  \n                                            \n1 Section 120 substituted by the Finance Act, 2003. The substituted section 120 read as follows:  \n“120. Assessments.- Where a taxpayer has furnished a return of income (other than a revised return \nunder sub-section (6) of section 114) for a tax year ending on or after the 1st d","quote_sha256":"d761908251e6b86bb4b8677a0430a1b53be47495330b70142ca22795a1dfa515","reader_fragment":"p-r-2b2ba404-600000-601600-89a381d91d53d592","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-600000-601600-89a381d91d53d592","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a9159ee4805dec2b91f","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601835,"character_end":601852,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601665,"character_end":602082,"quote":"purposes of this Ordinance to be an \nassessment order issued to the taxpayer by the Commissioner on the day the \nreturn was furnished.” \n2 The expression inserted by the Finance Act, 2025. \n3 The expression “, equal to the respective amounts adjusted under sub-section (2A)” omitted by the \nFinance Act, 2021. Earlier this omission was made through Income Tax (Amendment) Ordinance, \n2021. \n4 The expression inserted ","quote_sha256":"587b896d9284af10ae082a2985c2aa167503487f147306a026deed237812c69b","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b712930c83747949f15","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601956,"character_end":601973,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601786,"character_end":602203,"quote":"as furnished.” \n2 The expression inserted by the Finance Act, 2025. \n3 The expression “, equal to the respective amounts adjusted under sub-section (2A)” omitted by the \nFinance Act, 2021. Earlier this omission was made through Income Tax (Amendment) Ordinance, \n2021. \n4 The expression inserted by the Finance Act, 2025. \n5 The expressions “return was furnished” substituted through Finance Act, 2020 \n6 The expressi","quote_sha256":"f1315a9c9e21c9cd0f50d00ed32763322e1d923a770da964dba9456b30e3d6f7","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fbd9d05b44210cd270c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602089,"character_end":602106,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":601919,"character_end":602336,"quote":"er sub-section (2A)” omitted by the \nFinance Act, 2021. Earlier this omission was made through Income Tax (Amendment) Ordinance, \n2021. \n4 The expression inserted by the Finance Act, 2025. \n5 The expressions “return was furnished” substituted through Finance Act, 2020 \n6 The expression “adjustments were made under sub-section (2A)” substituted by the Finance Act, \n2021. ” substituted by the Finance Act, 2021. Earl","quote_sha256":"4c0a12f771143af775c1b98c12e51bbf6891a753a48ce6a6639db6ef73338d45","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c32b1781c0c5cb2a0206","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602170,"character_end":602187,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602000,"character_end":602417,"quote":" made through Income Tax (Amendment) Ordinance, \n2021. \n4 The expression inserted by the Finance Act, 2025. \n5 The expressions “return was furnished” substituted through Finance Act, 2020 \n6 The expression “adjustments were made under sub-section (2A)” substituted by the Finance Act, \n2021. ” substituted by the Finance Act, 2021. Earlier the substitution was made through Income Tax \n(Amendment) Ordinance, 2021. \n7","quote_sha256":"4ed99356e57770ec21072c76cab3258c3ca50256eead2f8703cabf9962d6e8e4","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c85dc9d66be585184f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602272,"character_end":602290,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602102,"character_end":602520,"quote":"2025. \n5 The expressions “return was furnished” substituted through Finance Act, 2020 \n6 The expression “adjustments were made under sub-section (2A)” substituted by the Finance Act, \n2021. ” substituted by the Finance Act, 2021. Earlier the substitution was made through Income Tax \n(Amendment) Ordinance, 2021. \n7 Full stop substituted and provisos added by the Finance Act, 2021. Earlier the substitution and \naddit","quote_sha256":"37dc6f41249ba06d4fe80929c374664f7ca5f4682088ce915b45b23abd6b332b","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ead5d88af29be528ff5f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602313,"character_end":602330,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602143,"character_end":602560,"quote":"ished” substituted through Finance Act, 2020 \n6 The expression “adjustments were made under sub-section (2A)” substituted by the Finance Act, \n2021. ” substituted by the Finance Act, 2021. Earlier the substitution was made through Income Tax \n(Amendment) Ordinance, 2021. \n7 Full stop substituted and provisos added by the Finance Act, 2021. Earlier the substitution and \naddition was made through Income Tax (Amendme","quote_sha256":"6dd1273ca42e05d06b5776aea548ffd076aca089bb48fd3ea6ba0dc8f6725571","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b86974f18a5a659966a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602466,"character_end":602483,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":602296,"character_end":602583,"quote":"bstituted by the Finance Act, 2021. Earlier the substitution was made through Income Tax \n(Amendment) Ordinance, 2021. \n7 Full stop substituted and provisos added by the Finance Act, 2021. Earlier the substitution and \naddition was made through Income Tax (Amendment) Ordinance, 2021. \n ","quote_sha256":"60005b041eb9c91751cd2d5558198e51e090cd44397329289dbddf1121bae07c","reader_fragment":"p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-601600-603200-c7994e77ef28e3b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-773e3824552869fc2213","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604414,"character_end":604447,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604244,"character_end":604677,"quote":" filing of return, the amounts specified in the return \nas declared by the taxpayer shall be deemed to have been taken as \n                                            \n1 Inserted by the Finance Act, 2005. \n2The words “select a person for an audit of his income tax affairs” substituted by the Finance Act, 2010. \nThe substituted provision has been made effective from 05.06.2010 by sub-clause (77) of clause 8 \nof the Finance Act, 20","quote_sha256":"9819eaf963021bef8dda37238b31e304a7b72e29eb2ee056e0c46347ce544d41","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57fea4a4a3f801a112fb","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604537,"character_end":604554,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604367,"character_end":604784,"quote":"                                            \n1 Inserted by the Finance Act, 2005. \n2The words “select a person for an audit of his income tax affairs” substituted by the Finance Act, 2010. \nThe substituted provision has been made effective from 05.06.2010 by sub-clause (77) of clause 8 \nof the Finance Act, 2010. Earlier the substitution was made through Finance (Amendment) \nOrdinance, 2009 which was re-promulgated","quote_sha256":"b5613dfdcbfd10c3c0e7a75e531e0bb2bd0488ccd417658b5bcc38a5ba6e11ca","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61b22cfb8a5c867d9547","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604662,"character_end":604679,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604492,"character_end":604909,"quote":"f his income tax affairs” substituted by the Finance Act, 2010. \nThe substituted provision has been made effective from 05.06.2010 by sub-clause (77) of clause 8 \nof the Finance Act, 2010. Earlier the substitution was made through Finance (Amendment) \nOrdinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and \nremained effective till 05.06.2010. \n3New sub-section (2A) inserted through Fina","quote_sha256":"1159a34e3bd26e1a49cbb29c47a603d30a7077e0e3e401473efc83510f73efe3","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9d37dc038c89ad19aca","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604905,"character_end":604922,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-604800-606400-c55d5904c79c0c15","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-604800-606400-c55d5904c79c0c15","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":604735,"character_end":604945,"quote":"ndment) \nOrdinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and \nremained effective till 05.06.2010. \n3New sub-section (2A) inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"662f6c3710b0f02586fd9f10eb203fcd246d02c18aa301bad7ddd9901b205851","reader_fragment":"p-r-2b2ba404-603200-604800-78d5547dde6a2130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-603200-604800-78d5547dde6a2130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a91fb7fcc2371af82cb4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607242,"character_end":607259,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607072,"character_end":607489,"quote":"ve been expressed \nas monetary amount or percentage or ratio or fraction.] \n                                            \n1 Full stop substituted and proviso added by the Finance Act, 2021. Earlier the substitution and   \naddition was made through Income Tax (Amendment) Ordinance, 2021. \n2The words “end of the financial year in which return was furnished”  the Finance Act, 2012. \n3 New sub-section 7 added through F","quote_sha256":"ae1fc202493ba1f06a2117c781413922546fba31ebf53b5048bedb1b3cd4f173","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-988f9507a4cf3ad7002d","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607434,"character_end":607451,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607264,"character_end":607506,"quote":"lier the substitution and   \naddition was made through Income Tax (Amendment) Ordinance, 2021. \n2The words “end of the financial year in which return was furnished”  the Finance Act, 2012. \n3 New sub-section 7 added through Finance Act, 2020 ","quote_sha256":"a21e4128eb383f3f65aa5a00a2a1e5e0bda0ef94315d7dd55ce264cd5b92a229","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cdedd21ba7cdbaa66927","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607488,"character_end":607505,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":607318,"character_end":607506,"quote":" Income Tax (Amendment) Ordinance, 2021. \n2The words “end of the financial year in which return was furnished”  the Finance Act, 2012. \n3 New sub-section 7 added through Finance Act, 2020 ","quote_sha256":"1fd7f4d74093a9373a4674de39169082f93ce657587d9c830d23cb28f89e2083","reader_fragment":"p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-606400-608000-5a5a002d20bf9ef8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f5aade1dc01d99a6edc","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608437,"character_end":608454,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":608267,"character_end":608684,"quote":"t shall be confidential.] \n \n3[121. Best judgement assessment.— (1) Where a person fails to — \n                                            \n1 Section 120A omitted by the Finance Act, 2013. The omitted section 120A read as follows:  \n“120A.Investment Tax on income.—  (1) Subject to this Ordinance, the Board may make a scheme \nof payment of investment tax in respect of undisclosed income, representing any amount or ","quote_sha256":"cb60250cc891fa812c7d53292784b90f5bcfd663fbe9e378115dfad873d23a26","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c2169faae3c425f38af","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609747,"character_end":609773,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609577,"character_end":610003,"quote":" tax” means tax chargeable on the undisclosed income under the \nscheme under sub-section (1) and shall have the same meaning as given in clause \n(63) of section 2 of the Income Tax Ordinance, 2001.” \n2New Section (120B) inserted though Finance Act, 2019. \n3Section 121 substituted by the Finance Act, 2003. The substituted section 121 read as follows: \n“121. \nAssessment of persons who have not furnished a return.- (1)  Where","quote_sha256":"80e3e4034dc545a75092bef61f4c3867eadcb43f44c540e23a80381c873be63e","reader_fragment":"p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-608000-609600-72131a3d7aa9daf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e12b50637202c1b92b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609813,"character_end":609830,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609643,"character_end":610060,"quote":"heme under sub-section (1) and shall have the same meaning as given in clause \n(63) of section 2 of the Income Tax Ordinance, 2001.” \n2New Section (120B) inserted though Finance Act, 2019. \n3Section 121 substituted by the Finance Act, 2003. The substituted section 121 read as follows: \n“121. \nAssessment of persons who have not furnished a return.- (1)  Where a person \nrequired by the Commissioner through a notice]","quote_sha256":"33358c8f35081725033945d147c82c1ae129aba0a93bd8eba0715f1f3f5928e7","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f86bcd47373654f1b70","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609865,"character_end":609882,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":609695,"character_end":610112,"quote":"eaning as given in clause \n(63) of section 2 of the Income Tax Ordinance, 2001.” \n2New Section (120B) inserted though Finance Act, 2019. \n3Section 121 substituted by the Finance Act, 2003. The substituted section 121 read as follows: \n“121. \nAssessment of persons who have not furnished a return.- (1)  Where a person \nrequired by the Commissioner through a notice] to furnish a return of income for a tax year fails ","quote_sha256":"c9e15b9aeea184d7cc3d0971095f96c6625051d7df24c99045a876cb6e3d2c13","reader_fragment":"p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-609600-611200-9c8503ab0b5cee91","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e144b80aaa80b566512a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612187,"character_end":612204,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612017,"character_end":612434,"quote":" \nbeen made on the basis of return or revised return filed by the taxpayer shall be of \nno legal effect]. \n \n                                            \n1Omitted by the Finance Act, 2010. The omitted clause (a) read as follows: \n“(a)  furnish a return of income as required by a notice under sub-section (3) or sub-section (4) \nof section 114; or  \n2Clause “(aa)” omitted through Finance Act, 2020 dated 30th June, 2","quote_sha256":"5d3ddebb8261b2aef61688e2cf0f91a81bd34e9f9696f63ceb1de7f486cd4161","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c132b1750cb7c7c8085d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612398,"character_end":612415,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612228,"character_end":612645,"quote":" read as follows: \n“(a)  furnish a return of income as required by a notice under sub-section (3) or sub-section (4) \nof section 114; or  \n2Clause “(aa)” omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: “(aa)  furnish a statement as required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance A","quote_sha256":"a609bc91511f3643b1bad92fb5d2610f584ffd76e0c1c7b8d1d5033fa9b87504","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfe1669112e176606256","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612586,"character_end":612603,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612416,"character_end":612804,"quote":"dated 30th June, 2020 the omitted clause read as \nfollows: “(aa)  furnish a statement as required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"37862a85616804272f90fe26781d24eeceb6041b1019f74e894f91430ff8961c","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6da606b68aec099b8e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612636,"character_end":612653,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612466,"character_end":612804,"quote":"follows: “(aa)  furnish a statement as required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"3db4f02548e528faa97e5469d40455836924d48b1309a6cee49d1a68a0ada4de","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f4760b166904bf88598","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612673,"character_end":612690,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612503,"character_end":612804,"quote":"s required by a notice under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"32e108c7756bc48c383028297207f40e0c36bcce647b298e9caa6c1a16935257","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea51104f0067c542722f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612694,"character_end":612727,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612524,"character_end":612804,"quote":"e under sub-section (5) of section 115; or” \n3Inserted by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"8045673b2e1e21f5addba9f3a0e9cbeafe7924a7eed0376a0f1b0f27e0b6112b","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-411fea0ce69e12099cbe","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612747,"character_end":612764,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612577,"character_end":612804,"quote":"d by the Finance Act, 2017. \n4 Clause (ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"93618dc79c6f37ec4b0d141e3341b4bff447c212389bbb1474882946c6acec79","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5416b981c5dd115705e","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612785,"character_end":612802,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":612615,"character_end":612804,"quote":"(ac) inserted by the Finance Act, 2024. \n5Inserted by the Finance Act, 2015 \n6 Inserted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2010.  \n8Inserted by the Finance Act, 2012. ","quote_sha256":"c35c2e2ede0cc7bdffce5e8ac8c05e457b9141d3f0399804100953bb2f046d87","reader_fragment":"p-r-2b2ba404-611200-612800-04506a4755e50776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-611200-612800-04506a4755e50776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e84c5b581e3ca9993ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614678,"character_end":614695,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614508,"character_end":614925,"quote":" making such alterations or \nadditions as the Commissioner considers necessary 9[  ].  \n \n                                            \n1 Sub-section (1A) inserted by the Finance Act, 2024. \n2 The word “five” substituted by the Finance Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”om","quote_sha256":"8e312c3c8dbc5e0a57a5b86efdb001b797482fb8e50eb68976f7f723f5d0c25d","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a60e180e6468548b865","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614735,"character_end":614752,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614565,"character_end":614982,"quote":"r considers necessary 9[  ].  \n \n                                            \n1 Sub-section (1A) inserted by the Finance Act, 2024. \n2 The word “five” substituted by the Finance Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance","quote_sha256":"99e2c2782b545b8dcf3765c43cbf40dd8713b854a2ddb91ef11a01404f137347","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e02e6b483822539ee003","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614785,"character_end":614801,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614615,"character_end":615031,"quote":"                           \n1 Sub-section (1A) inserted by the Finance Act, 2024. \n2 The word “five” substituted by the Finance Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “i","quote_sha256":"df348df34bc40679ec23777bf9032d64fb00a334b83cbf52d21e5d80ccecfa45","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2adc5ea811bf89a7cb29","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614818,"character_end":614835,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614648,"character_end":615065,"quote":"-section (1A) inserted by the Finance Act, 2024. \n2 The word “five” substituted by the Finance Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 6","quote_sha256":"a5a9f62fb99178af1cd065ca82d1329e31534f64668abc7cfe71a599560f28e3","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e88ea0be626f765ef05","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614840,"character_end":614873,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614670,"character_end":615103,"quote":" by the Finance Act, 2024. \n2 The word “five” substituted by the Finance Act, 2022. \n3Full stop substituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  ","quote_sha256":"f408ce09ad6cbad89d17239ee9ad696725cd144b151827cc89123a921a69f1e5","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9c9795a023953f8731a","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614938,"character_end":614955,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614768,"character_end":615185,"quote":"bstituted by the Finance Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  omitted by the Finance Act, 2012. \n9The words “to ensure that the taxpayer is liab","quote_sha256":"f8ce1f7ae67b1051a56e1afb15acc4cb094eaf5085f6cb1f3cf8f71e3ccd88b8","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44dd09b07d41c0b4989c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614959,"character_end":614992,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614789,"character_end":615222,"quote":"nce Act 2018. \n4Added by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2012. \n6The expression “or issued under section 122C,”omitted by the Finance Act, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  omitted by the Finance Act, 2012. \n9The words “to ensure that the taxpayer is liable for correct amount of tax for the ","quote_sha256":"d8f2ab8f5407b47dd71ca37fdc83fa9ecbfa4a92b287679c6664c4f16f976381","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f36aeeac0361e4e6cf9f","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615118,"character_end":615135,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":614948,"character_end":615305,"quote":"t, 2017 \n7 Inserted by the Finance Act, 2002 \n8The words, commas and the figures “issued under section 59, 59A, 62, 63 or 65 of the repealed \nOrdinance “  omitted by the Finance Act, 2012. \n9The words “to ensure that the taxpayer is liable for correct amount of tax for the tax year to which the \nassessment order relates” omitted by the Finance Act, 2003. ","quote_sha256":"75a892cb07611c11477f2ed8b4adc218d07187cbad57ea03aeff3dc9edb11de3","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9fca249a3d1d0716d2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615286,"character_end":615303,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":615116,"character_end":615305,"quote":"e Finance Act, 2012. \n9The words “to ensure that the taxpayer is liable for correct amount of tax for the tax year to which the \nassessment order relates” omitted by the Finance Act, 2003. ","quote_sha256":"c24168600751bcd8f7138dffea8643bf1a33c8effd9e1038617e40ea28009c3a","reader_fragment":"p-r-2b2ba404-614400-616000-d9b48cca58b71682","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-614400-616000-d9b48cca58b71682","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-47df5e8648c10c485014","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":616820,"character_end":616837,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":616650,"character_end":617067,"quote":" issued or is treated as having issued the \namended assessment order to the taxpayer. \n \n                                            \n1Sub-section (2) substituted by the Finance Act, 2009. The substituted sub-section (2) read as \nfollows: \n“(2) An assessment order shall only be amended under subsection (1) within five years after the \nCommissioner has issued or is treated as having issued the assessment order on t","quote_sha256":"0f53a4fe82bc3063d6b8b5f4acaafe11e5c715259574342ea1e29e3601ce07ec","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c82be93dd0ebb10f302","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617084,"character_end":617120,"quote":"Substituted by the Finance Act, 2010","quote_sha256":"2c409accfde8ad839e5a68e9a16ca5184c286ed6902d1737b0486248bff27442","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":616914,"character_end":617350,"quote":" shall only be amended under subsection (1) within five years after the \nCommissioner has issued or is treated as having issued the assessment order on the taxpayer.” \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"d1fd33c3fa2d8372b5d76d5048fea261b7de87e84a871b9d68e1f907de9801ce","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b9e1f7ee84f8acf2fc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617227,"character_end":617244,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617057,"character_end":617474,"quote":"order on the taxpayer.” \n2 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3The word “or” substituted by the Finance A","quote_sha256":"950b6fe16de97fd8132e08b14788bfe1791fc5541a0792b4781457a33a32dc73","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c90e83325eb10b1d164f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617465,"character_end":617482,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617295,"character_end":617712,"quote":"e (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3The word “or” substituted by the Finance Act, 2010. \n4 Inserted by the Finance Act, 2010. Amendment made in sub-section (4) has been validated through \nsub-clause (18)(b) of clause (8) of Finance Act, 2010, with effect from the first day of July, 2003. \n5Inserted by the Finance A","quote_sha256":"0b38ed7ee8e8a3bb31d6aa3196ea3c577f5d84927e7b2670162c649e9fc0a9b8","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a85a3b07287f1df43ea9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617487,"character_end":617520,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617317,"character_end":617750,"quote":"e, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3The word “or” substituted by the Finance Act, 2010. \n4 Inserted by the Finance Act, 2010. Amendment made in sub-section (4) has been validated through \nsub-clause (18)(b) of clause (8) of Finance Act, 2010, with effect from the first day of July, 2003. \n5Inserted by the Finance Act, 2002 \n6The word “after” substitute","quote_sha256":"3f4072b319be67fde4d32514ac3af4c4c9f2155164fa0fc298254f0dc94df368","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86c3fc550e4dff677c94","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617620,"character_end":617637,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617450,"character_end":617835,"quote":"tituted by the Finance Act, 2010. \n4 Inserted by the Finance Act, 2010. Amendment made in sub-section (4) has been validated through \nsub-clause (18)(b) of clause (8) of Finance Act, 2010, with effect from the first day of July, 2003. \n5Inserted by the Finance Act, 2002 \n6The word “after” substituted by the Finance Act, 2009. \n7The word “after” substituted by the Finance Act, 2009. ","quote_sha256":"39d47b070d8cf3d3fef1e0758aa76bac43e0ec92240e353c330fbe4051a72359","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff01b3db7d51b3db36cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617703,"character_end":617720,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617533,"character_end":617835,"quote":"ade in sub-section (4) has been validated through \nsub-clause (18)(b) of clause (8) of Finance Act, 2010, with effect from the first day of July, 2003. \n5Inserted by the Finance Act, 2002 \n6The word “after” substituted by the Finance Act, 2009. \n7The word “after” substituted by the Finance Act, 2009. ","quote_sha256":"52888f7de3cabbe90088d8fa80776afe02115de2b290b555a14e2432804820f1","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-346221c9973502518462","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617759,"character_end":617776,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617589,"character_end":617835,"quote":"lause (18)(b) of clause (8) of Finance Act, 2010, with effect from the first day of July, 2003. \n5Inserted by the Finance Act, 2002 \n6The word “after” substituted by the Finance Act, 2009. \n7The word “after” substituted by the Finance Act, 2009. ","quote_sha256":"7d705384fae8654cf2fc528ec8463aff242f3f5c04d623dfd73d6e4040a75399","reader_fragment":"p-r-2b2ba404-616000-617600-b418c26ad9566579","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-616000-617600-b418c26ad9566579","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa9caf1ceaf07bf7bd6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617816,"character_end":617833,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":617646,"character_end":617835,"quote":"fect from the first day of July, 2003. \n5Inserted by the Finance Act, 2002 \n6The word “after” substituted by the Finance Act, 2009. \n7The word “after” substituted by the Finance Act, 2009. ","quote_sha256":"59b00bbf0b9f8a4344263874c198d6f299c5b538a4ec8035d8a16dcbcacac1f2","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ed855dc4eb1a0288de8","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":619201,"character_end":619218,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":619031,"character_end":619448,"quote":"nsiders that the assessment order is \nerroneous in so far it is prejudicial to the interest of revenue.] \n \n                                            \n1Inserted by the Finance Act, 2003. Earlier sub-section (4A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. The said sub-section (4A) read as follows: \n      “(4A)  \nA","quote_sha256":"6122d664f17650fd2d408bc738d95b81ced26a64571d7018538709779ff39be8","reader_fragment":"p-r-2b2ba404-617600-619200-cd6f974a056efe9a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-617600-619200-cd6f974a056efe9a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13598b73e74cceee600d","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":619581,"character_end":619598,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":619411,"character_end":619828,"quote":"4A) read as follows: \n      “(4A)  \nAn amended assessment shall only be made within six years of the date of original \nassessment.” \n2 Sub-section (5) substituted by the Finance Act, 2003. The substituted sub-section (5) read as follows:  \n“(5) \nAn assessment order shall only be amended under sub-section (1) and an amended \nassessment shall only be amended under subsection (4) where the Commissioner – \n(a) is of t","quote_sha256":"c16136c1f76bd28c29fd7087a61d33274c9196bcf9b7a9c64b5955f7f2311333","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f9c647e1f37639af7713","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":620497,"character_end":620515,"quote":"Finance \nAct, 2020","quote_sha256":"c38a88871537e2bf02939032c39bf60951e558cb14ed25405b390fb40ba71de1","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":620327,"character_end":620745,"quote":"s of income have been furnished or the \nassessment is otherwise incorrect.” \n3Expressions “definite information acquired from an audit or otherwise,” substituted through Finance \nAct, 2020 dated 30th June, 2020 \n4Inserted by the Finance Act, 2003. Earlier sub-section (5A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. T","quote_sha256":"4e6fb4fd5c4da9e558afd3a2452e92399d2fec77e503022b81d4101aafee838c","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe77a0a4f4a6e4c4df95","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":620556,"character_end":620573,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":620386,"character_end":620803,"quote":"wise incorrect.” \n3Expressions “definite information acquired from an audit or otherwise,” substituted through Finance \nAct, 2020 dated 30th June, 2020 \n4Inserted by the Finance Act, 2003. Earlier sub-section (5A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. The said sub-section (5A) read as follows:  \n“(5A) \nWhere a","quote_sha256":"3ebfd53efe30eb6ce778ad696ee23c15183413d4df0a1803d0b8d5403ed2c8c4","reader_fragment":"p-r-2b2ba404-619200-620800-628f0a7ba4469399","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-619200-620800-628f0a7ba4469399","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b21f980cccdba11b0499","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":621177,"character_end":621194,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":621007,"character_end":621326,"quote":"tement under section 116, the Commissioner may, based on any available \ninformation and to the best of Commissioner’s judgement; make an amended assessment.”  \n5Added by Finance Act, 2012. \n6 The expression “after making, or causing to be made, such enquiries as he deems necessary,” \nomitted by the Finance Act, 2021. ","quote_sha256":"1e40ce2643e183ddc47822a1e65b14f9b57da2573a91e45af87c0f8dd2c4655f","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57cc9380d5b46e94eee1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":621307,"character_end":621324,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":621137,"character_end":621326,"quote":"ake an amended assessment.”  \n5Added by Finance Act, 2012. \n6 The expression “after making, or causing to be made, such enquiries as he deems necessary,” \nomitted by the Finance Act, 2021. ","quote_sha256":"949fa8afad10c3b18a38a3f0debfb9fa34c0b487a3637e2de6c18ecffc420af8","reader_fragment":"p-r-2b2ba404-620800-622400-9053bd9cd1f56089","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-620800-622400-9053bd9cd1f56089","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bec12eda3141c67743bf","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623191,"character_end":623221,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623021,"character_end":623451,"quote":"all be made within one year of issuance \nof show cause notice or within such extended period as the Commissioner may, for \n                                            \n1 Added by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2003. \n3 The words, brackets and figures “sub-section (1) or (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substitu","quote_sha256":"9522abb98826798535d29f4f2d633784f318e6cafb0a9321b7fc4bf1dd7edc1c","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34f777d9089a93c4034f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623226,"character_end":623259,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623056,"character_end":623489,"quote":"ance \nof show cause notice or within such extended period as the Commissioner may, for \n                                            \n1 Added by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2003. \n3 The words, brackets and figures “sub-section (1) or (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Fina","quote_sha256":"bdf8cbeeb7d2bc4915f341e3666d8ba09ee2c51260af31298ce88c61cb02608b","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5ccb9e5a844c6966a5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623340,"character_end":623357,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623170,"character_end":623587,"quote":"                  \n1 Added by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2003. \n3 The words, brackets and figures “sub-section (1) or (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Finance Act, 2021. \n7 Provisos substituted by the Finance Act, 2025.Substituted provisos read as follo","quote_sha256":"cedda345420959116e7ecff0523e4442e43719e5a6089e957fbf9af3a69dcdb6","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a18079eabd12b5c3344","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623362,"character_end":623395,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623192,"character_end":623625,"quote":"dded by the Finance Act, 2010. \n2 Inserted by the Finance Act, 2003. \n3 The words, brackets and figures “sub-section (1) or (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Finance Act, 2021. \n7 Provisos substituted by the Finance Act, 2025.Substituted provisos read as follows: \n   “Provided that order under thi","quote_sha256":"4a51fd0f44e91df69a992d2a723a715146f2c306b74e65c073735f928b5faf9b","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bbc3c601f53ff169c579","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623399,"character_end":623429,"quote":"Added by the Finance Act, 2002","quote_sha256":"efa07562b0e38aa2bce436961fcd715f85e3951e408c4536ebaff65d569813bb","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623229,"character_end":623659,"quote":"erted by the Finance Act, 2003. \n3 The words, brackets and figures “sub-section (1) or (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Finance Act, 2021. \n7 Provisos substituted by the Finance Act, 2025.Substituted provisos read as follows: \n   “Provided that order under this section shall be made within one","quote_sha256":"6c8180e9495efb9fe3f6f0b2748c9a36bebfb7627b12636b3af4e41493dba090","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e3426e4bf6cdf913144","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623485,"character_end":623502,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623315,"character_end":623732,"quote":" (4)” substituted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Finance Act, 2021. \n7 Provisos substituted by the Finance Act, 2025.Substituted provisos read as follows: \n   “Provided that order under this section shall be made within one hundred and 7[eighty] days of issuance of \nshow cause notice or within s","quote_sha256":"4daa0825d8a22ce439857a6986e3cd7a4adf612ec9d85d0077276b933160ac67","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8439c0a7e4aa5bd4b8ea","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623535,"character_end":623552,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":623365,"character_end":623782,"quote":"erted by the Finance Act, 2002 \n5 Added by the Finance Act, 2002 \n6 Full stop substituted and two provisos added by the Finance Act, 2021. \n7 Provisos substituted by the Finance Act, 2025.Substituted provisos read as follows: \n   “Provided that order under this section shall be made within one hundred and 7[eighty] days of issuance of \nshow cause notice or within such extended period as the Commissioner may, for r","quote_sha256":"d1c6e7dccdee63a51a22abc140f17965c8896b1cc2ac09424b9e6a9cf30adc00","reader_fragment":"p-r-2b2ba404-622400-624000-7475402c0c9e607b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-622400-624000-7475402c0c9e607b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69e537c33f03c1a631a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626373,"character_end":626390,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626203,"character_end":626620,"quote":"giving effect to the directions of the Commissioner shall be issued within one \nhundred and twenty days.] \n \n \n                                            \n1Added by the Finance Act, 2003. \n2Inserted by the Finance Act, 2004. \n3The word “suomoto” substituted by the Finance Act, 2005. \n4The words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2","quote_sha256":"962c13e97989a9efb313c22e5921ee41973f52a3766f4439a3cf797f8584a736","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26c16e058f27e551da62","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626410,"character_end":626427,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626240,"character_end":626657,"quote":"e Commissioner shall be issued within one \nhundred and twenty days.] \n \n \n                                            \n1Added by the Finance Act, 2003. \n2Inserted by the Finance Act, 2004. \n3The word “suomoto” substituted by the Finance Act, 2005. \n4The words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of","quote_sha256":"eef9d5c50e1c67a4d5683ad2fb625f7fc599bb039bc666ca487cb540a27619fc","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b315b6d0242a3a054af1","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626469,"character_end":626486,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626299,"character_end":626716,"quote":"ty days.] \n \n \n                                            \n1Added by the Finance Act, 2003. \n2Inserted by the Finance Act, 2004. \n3The word “suomoto” substituted by the Finance Act, 2005. \n4The words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made ","quote_sha256":"40c8202610c3a5d5b5865151ffd4433d21cac255e720730228ab0795475a5468","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0324b36b9429f3553f7d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626538,"character_end":626555,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626368,"character_end":626785,"quote":" the Finance Act, 2003. \n2Inserted by the Finance Act, 2004. \n3The word “suomoto” substituted by the Finance Act, 2005. \n4The words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"46a71aafc18030a63be02d31642a06a4f331b7cc23f17a4212594ef6f74afe86","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-312fe6a2783eb474c7c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626662,"character_end":626679,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626492,"character_end":626909,"quote":"e words “Taxation Officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010.  \n5 The expression “other than the Commissio","quote_sha256":"9bfeae247b72a0b41d551f1c7fcefeea5a1efe78e71bb2b747b551e329ea5a72","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c29adc6c303b0e6ec623","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627055,"character_end":627073,"quote":"Finance Act, \n2024","quote_sha256":"444b1520bcf5d1cb1966bfb67b48a9ef3c0137d45e0649133b83bbb7f9466e29","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626885,"character_end":627147,"quote":"other than the Commissioner (Appeals) 5[if the value of the assessment or, as the \ncase may be, refund of the tax does not exceed twenty million rupees,]” omitted by the Finance Act, \n2024. \n6 Words added by Finance Act, 2004. \n7 Added by the Finance Act, 2021. ","quote_sha256":"365a63a36373e0e58f8011ac22214ff4110787f11c1c4c33b1c265580827af73","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03c68c94746572f8b380","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627093,"character_end":627110,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626923,"character_end":627147,"quote":"5[if the value of the assessment or, as the \ncase may be, refund of the tax does not exceed twenty million rupees,]” omitted by the Finance Act, \n2024. \n6 Words added by Finance Act, 2004. \n7 Added by the Finance Act, 2021. ","quote_sha256":"79df7418414158835150ecf7ef8aff8f61f75bd01054c053279f5ff7860e4275","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ee1f2bba451144e476a","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627115,"character_end":627145,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":626945,"character_end":627147,"quote":"assessment or, as the \ncase may be, refund of the tax does not exceed twenty million rupees,]” omitted by the Finance Act, \n2024. \n6 Words added by Finance Act, 2004. \n7 Added by the Finance Act, 2021. ","quote_sha256":"27369eaba09683f5a8e379d7a18a70bd782c8edc9ced2d87b9cf3f63accd438e","reader_fragment":"p-r-2b2ba404-625600-627200-7e688d9c62c96b01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-625600-627200-7e688d9c62c96b01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f287a55dab4758b4dd15","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628002,"character_end":628032,"quote":"Added by the Finance Act, 2006","quote_sha256":"e5e640e89349fca01b6e2a0fbf3e604161884bf23fa2f628679fb5e83023b2ef","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627832,"character_end":628262,"quote":"ty of being heard to the taxpayer, make such order as \nhe may deem fit in the circumstances of the case.]  \n \n6[7[  ]  ]  \n                                            \n1 Added by the Finance Act, 2006. \n2 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n3The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n4The words “Regional Commissioner” Sub","quote_sha256":"f758e4d5303a05a8e3bd561de5557036770dc77bfe1b4da7885b0886603839ef","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb486dfe4aff498e258b","source":"pk-code-f40603913b933194","title":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628048,"character_end":628127,"quote":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","quote_sha256":"94e1c13993f938f1a06c9b20771a854e2ef23fa691fd26c2a3c18c6c9e3a98d2","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627878,"character_end":628357,"quote":"rder as \nhe may deem fit in the circumstances of the case.]  \n \n6[7[  ]  ]  \n                                            \n1 Added by the Finance Act, 2006. \n2 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n3The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n4The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n5 The words “Regional Commissioner” Subs","quote_sha256":"9ef70b77766176ffe941c6243d851b7f228a8d9dc2f60f4e1db51e7dc82d8831","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dddb18646648f3f99400","source":"pk-code-f40603913b933194","title":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628142,"character_end":628221,"quote":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","quote_sha256":"94e1c13993f938f1a06c9b20771a854e2ef23fa691fd26c2a3c18c6c9e3a98d2","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":627972,"character_end":628451,"quote":"                           \n1 Added by the Finance Act, 2006. \n2 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n3The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n4The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n5 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n6Substituted by the Finance Act, 2010. T","quote_sha256":"af9ebc0b31052931e23768cc49a59357a0a9cc278298abcfa5f05316080ec4f4","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff4c006e200b3280a8a9","source":"pk-code-f40603913b933194","title":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628236,"character_end":628315,"quote":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","quote_sha256":"94e1c13993f938f1a06c9b20771a854e2ef23fa691fd26c2a3c18c6c9e3a98d2","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628066,"character_end":628545,"quote":"ner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n3The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n4The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n5 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by \nsub-clause (77) of clause","quote_sha256":"71b760f427485d1934754d83217330230bd97f102ae2ea43e656e1b1df934b3d","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6048e251729e5d982cfa","source":"pk-code-f40603913b933194","title":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628330,"character_end":628409,"quote":"Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014","quote_sha256":"94e1c13993f938f1a06c9b20771a854e2ef23fa691fd26c2a3c18c6c9e3a98d2","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628160,"character_end":628639,"quote":"ner” Substituted by “Chief Commissioner” by Finance Act, 2014. \n4The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n5 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by \nsub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through Finance \n(Amendment) Or","quote_sha256":"d04713d1a25dad5ffcfe62c4f1ebe800c42844dd4c7b54290198a68ab1c05d73","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-449afac4e836fe4f5527","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628431,"character_end":628448,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628261,"character_end":628678,"quote":"bstituted by “Chief Commissioner” by Finance Act, 2014 \n5 The words “Regional Commissioner” Substituted by “Chief Commissioner” by Finance Act, 2014 \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by \nsub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through Finance \n(Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"d30bb7b3631c21a996f5a983a00aab208fbf1c371d50aec4b6849cc36624d890","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6f1b1ff20639cfb635d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628555,"character_end":628572,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":628385,"character_end":628802,"quote":"er” by Finance Act, 2014 \n6Substituted by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 by \nsub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through Finance \n(Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and \nremained effective till 05.06.2010. The substituted section “122C” read as follo","quote_sha256":"e902fdf91c98d92cf6c552f50a3d98c71903b78dd3d0129d9360935f71c6e85f","reader_fragment":"p-r-2b2ba404-627200-628800-1aab8aa78767edb2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-627200-628800-1aab8aa78767edb2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02d44bd2eb451babb897","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629915,"character_end":629931,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":629745,"character_end":630161,"quote":"uments required under sub-section (2A) of \nsection 116 are filed by the person for the relevant tax year during the said period of sixty days.” \n7Section 122C omitted by Finance Act 2017,the omitted section 122C is read as under: \n“122C. Provisional assessment.—  (1) Where in response to a notice under sub-section (3) or sub-section (4) \nof section 114 a person fails to furnish return of income for any tax year, ","quote_sha256":"0115242a117e44c6017803438de4321b480891b7025d62b9fffd96caef57233a","reader_fragment":"p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-628800-630400-4ee09189cb4fe49b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5601014ea5a2d8f9c77a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":633889,"character_end":633906,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":633719,"character_end":633929,"quote":" days; and  \n(b) \nif the company presents accounts and documents for conducting audit of its income tax \naffairs for that tax year.” \n1 New Section 122D inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"0c4ce5acc1f61f1c943012d9a18f8aabb08cefa676cd1c5b5faf96b98dd1d239","reader_fragment":"p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-633600-635200-69841e2ecddd1c9b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d72fcde23c3fd0a34885","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":636767,"character_end":636784,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-635200-636800-54f4c378a4a76680","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-635200-636800-54f4c378a4a76680","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":636597,"character_end":636898,"quote":"                                   \n1 New subsection 1A inserted through Finance Supplementary (Second Amendment) Act, 2019 \n2 The words “after making it” omitted by the Finance Act, 2003. \n3 Inserted through The Tax Laws (Amendment) Act, 2024. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. ","quote_sha256":"90578a73b39dc733c9e0374b95ee396317efccbe9e519198f9b65f72f84d5bab","reader_fragment":"p-r-2b2ba404-635200-636800-54f4c378a4a76680","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-635200-636800-54f4c378a4a76680","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-118a0ac940a03b2466c0","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638822,"character_end":638839,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638652,"character_end":639069,"quote":"in two months of the date \nthe Commissioner is served with the order. \n \n                                            \n1 The words “Commissioner (Appeals)” omitted by the Finance Act, 2010. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2008. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. \n5The word “make” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 In","quote_sha256":"5cdf950844f7bbe5aac210795239db0ae28f66657c8be36c6d0d6f05797f3446","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44cb3b274be0de4a6cef","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638859,"character_end":638876,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638689,"character_end":639106,"quote":"sioner is served with the order. \n \n                                            \n1 The words “Commissioner (Appeals)” omitted by the Finance Act, 2010. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2008. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. \n5The word “make” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 Inserted through The Tax Laws (Amendmen","quote_sha256":"602d5b1785a2698ce7362ac714110b2d953e6625613c916ed3e4c9a0f454937d","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e95d7078603d0bb3434","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638896,"character_end":638913,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638726,"character_end":639143,"quote":"                                           \n1 The words “Commissioner (Appeals)” omitted by the Finance Act, 2010. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2008. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. \n5The word “make” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 Inserted through The Tax Laws (Amendment) Act, 2024. \n8The word “make” subst","quote_sha256":"c067d0d2fffc53301247848c08daeba1142ddb598de28ec1c0f82987ab43288f","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d060d25de74a4af509a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639008,"character_end":639025,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638838,"character_end":639255,"quote":"0. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2008. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. \n5The word “make” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 Inserted through The Tax Laws (Amendment) Act, 2024. \n8The word “make” substituted by the Finance Act, 2010. \n9 The words “six months from the date” substituted by the Finance Act, 2002. \n","quote_sha256":"f4ad6b01d6a649abe1980d895d03d2ebea3b5c1144d0ee1632da42c6a0fd673e","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b8e8f89f1158d250b22","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639045,"character_end":639062,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638875,"character_end":639292,"quote":"3. \n3Inserted by the Finance Act, 2008. \n4 Inserted through The Tax Laws (Amendment) Act, 2024. \n5The word “make” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 Inserted through The Tax Laws (Amendment) Act, 2024. \n8The word “make” substituted by the Finance Act, 2010. \n9 The words “six months from the date” substituted by the Finance Act, 2002. \n10Inserted by the Finance Act, 2008. ","quote_sha256":"6c44bb7e5bd2ea65768d59fd77e8031fbac259169d9326b478769e648dbc52a8","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-776fddffd0e4aa1755b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639157,"character_end":639174,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":638987,"character_end":639404,"quote":"” substituted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2008. \n7 Inserted through The Tax Laws (Amendment) Act, 2024. \n8The word “make” substituted by the Finance Act, 2010. \n9 The words “six months from the date” substituted by the Finance Act, 2002. \n10Inserted by the Finance Act, 2008. \n11 Inserted through Tax Laws (Amendment) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13","quote_sha256":"0b1ff3b9d52a1070fe879c71eadc20c780dac6372c849e399c39b2999f3dee32","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d71828990037af29bf0","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639235,"character_end":639252,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639065,"character_end":639482,"quote":"7 Inserted through The Tax Laws (Amendment) Act, 2024. \n8The word “make” substituted by the Finance Act, 2010. \n9 The words “six months from the date” substituted by the Finance Act, 2002. \n10Inserted by the Finance Act, 2008. \n11 Inserted through Tax Laws (Amendment) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment","quote_sha256":"3097f89dbf5b826d35f353378358122d2d4d240d71dfea2be8c5658e0e4f937f","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce389c6abfb7cb8070d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639273,"character_end":639290,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639103,"character_end":639520,"quote":"ment) Act, 2024. \n8The word “make” substituted by the Finance Act, 2010. \n9 The words “six months from the date” substituted by the Finance Act, 2002. \n10Inserted by the Finance Act, 2008. \n11 Inserted through Tax Laws (Amendment) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment” omitted by the Finance Act, 2010. \n1","quote_sha256":"eed0beba0203383068bfa1ad81e93ef6d377a035cf948e6d883d1a0f90504e84","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63b0372607f9983a082e","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639382,"character_end":639399,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639212,"character_end":639593,"quote":"te” substituted by the Finance Act, 2002. \n10Inserted by the Finance Act, 2008. \n11 Inserted through Tax Laws (Amendment) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment” omitted by the Finance Act, 2010. \n15 The words “a Commissioner (Appeals)” omitted by the Finance Act, 2010. ","quote_sha256":"c99859e35ab467f3f7cdc5648d8b66ff5b0177fa2d0a9522f2f609e5bee3fbb9","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f1c96f02e7be95b031d","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639420,"character_end":639437,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639250,"character_end":639593,"quote":"02. \n10Inserted by the Finance Act, 2008. \n11 Inserted through Tax Laws (Amendment) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment” omitted by the Finance Act, 2010. \n15 The words “a Commissioner (Appeals)” omitted by the Finance Act, 2010. ","quote_sha256":"b39a7de2791bca60d6a481338e9dc60f72e58b0c14311480c29c1925f8171809","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01226f19c03882d3d4be","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639499,"character_end":639516,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639329,"character_end":639593,"quote":"ent) Act, 2024. \n12 The full stop substituted by the Finance Act, 2005. \n13Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment” omitted by the Finance Act, 2010. \n15 The words “a Commissioner (Appeals)” omitted by the Finance Act, 2010. ","quote_sha256":"4987ee8e79923e035bbd040906eb589fd63ec0d7772c42ea4ae93de1abef3bee","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33e581b6129a7015234c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639574,"character_end":639591,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":639404,"character_end":639593,"quote":"Inserted by the Finance Act, 2005. \n14 The words “setting aside the assessment” omitted by the Finance Act, 2010. \n15 The words “a Commissioner (Appeals)” omitted by the Finance Act, 2010. ","quote_sha256":"7aa9d687f650cc15b667853c76b39b123ad39a1d59a7c361ed20688aae008eca","reader_fragment":"p-r-2b2ba404-638400-640000-776e6b005bacc4d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-638400-640000-776e6b005bacc4d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f11ca6077f1fcff8eab","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":641974,"character_end":641991,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-641600-643200-7bb835f537e30e00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-641600-643200-7bb835f537e30e00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":641804,"character_end":642079,"quote":"rt or the Supreme Court in exercise of original or appellate \njurisdiction.] \n \n                                            \n1 Sub-sections (4A) and (4B) inserted by the Finance Act, 2025. \n2 Inserted through Tax Laws (Amendment) Act, 2024. \n3Added by the Finance Act, 2003. ","quote_sha256":"b311d43cfae06ca4c083e0bdce7244bbf4cc07035c9ce8f7936f85816cc1ffbb","reader_fragment":"p-r-2b2ba404-641600-643200-7bb835f537e30e00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-641600-643200-7bb835f537e30e00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2a97d41b330dddc6077","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":642060,"character_end":642077,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-641600-643200-7bb835f537e30e00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-641600-643200-7bb835f537e30e00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":641890,"character_end":642079,"quote":"                                      \n1 Sub-sections (4A) and (4B) inserted by the Finance Act, 2025. \n2 Inserted through Tax Laws (Amendment) Act, 2024. \n3Added by the Finance Act, 2003. ","quote_sha256":"bf3e9485a7fafca6d4b83b279f1a4c3f27ffb9589e91373b1baa581c29e35c64","reader_fragment":"p-r-2b2ba404-641600-643200-7bb835f537e30e00","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-641600-643200-7bb835f537e30e00","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72b7cb879ef03bb44a20","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644548,"character_end":644581,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644378,"character_end":644641,"quote":"ed, or intended to be assessed or affected by the document, is designated \nin it according to common understanding. \n \n \n \n                                            \n1 Inserted by the Finance Act, 2002. \n2The word “notice” substituted by the Finance Act, 2003. ","quote_sha256":"1a7796c2c3b3db662a3ee21534b4928a2d358cb544e28a0b1ddcf2db52eae25e","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3b9fa6f3c4416a77944","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644622,"character_end":644639,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":644452,"character_end":644641,"quote":"\nin it according to common understanding. \n \n \n \n                                            \n1 Inserted by the Finance Act, 2002. \n2The word “notice” substituted by the Finance Act, 2003. ","quote_sha256":"6c340a7160841406ee5cd106c2f2cc6ea72aefc3f273023aa9d9f8834be4e42f","reader_fragment":"p-r-2b2ba404-643200-644800-3acd0b5d8649577d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-643200-644800-3acd0b5d8649577d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-990a92c1725ad27a61e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645483,"character_end":645500,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":645313,"character_end":645730,"quote":"an order giving effect to any finding \n                                            \n1 Inserted through The Tax Laws (Amendment) Act, 2024. \n2 Section 126A omitted by the Finance Act, 2025. The omitted section read as follows: \n   “126A. Pecuniary jurisdiction in appeals. — (1) 2[Notwithstanding anything contained in any \nother provision of this Ordinance,– ] \n(a) \nan appeal to the Commissioner (Appeals) shall lie ","quote_sha256":"34a6884347dde65ed0250ef2e2a3c24909aadd0335e4342afe005acd5531a1d5","reader_fragment":"p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-644800-646400-fa6261fe748a9a5f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-738c1ed4f68c8e92aeca","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647453,"character_end":647470,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647283,"character_end":647700,"quote":" within the period provided for under section \n132 which period shall commence from 2[the date of transfer under sub-section (4).]” \n3 Sub-section (1) substituted by the Finance Act, 2002. The substituted sub-section (1) read as follows: \n“(1) Any person dissatisfied with any proceeding under this Ordinance in which an order has \nbeen issued by a Commissioner of Income Tax (other than the Commissioner (Appeals)) o","quote_sha256":"d909abb25b137519e4e5b3086bf72ee30fde33d93bb8ff25d61af9fb89cbcbe8","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c84613c9dbcf2e851dd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647824,"character_end":647841,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647654,"character_end":648071,"quote":" Tax (other than the Commissioner (Appeals)) or a \ntaxation officer may prefer an appeal to the Commissioner (Appeals) against the order.”  \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “Subject to section 126A, any] person” substituted by the Finance Act, 2025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30","quote_sha256":"40f8bc327536397a1e4d82f093e2e3c9ad2477cc54556e253cde74a5fe95d512","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8c051754abd7fdcea66","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647919,"character_end":647936,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647749,"character_end":648166,"quote":" Commissioner (Appeals) against the order.”  \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “Subject to section 126A, any] person” substituted by the Finance Act, 2025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 1","quote_sha256":"1d65b09859c138a9e00df5a1ceb3bc68359220d47a0ab90ae4178f45e2b24540","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f1cc13080bcf34189b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647990,"character_end":648007,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647820,"character_end":648237,"quote":"the Finance Act, 2024. \n5 The expression “Subject to section 126A, any] person” substituted by the Finance Act, 2025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and","quote_sha256":"caab7ff872be70a2aa66577ccb02492634ed9b75746a888191e025cfe2c5cbf6","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-145fc9db466de9462a61","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648045,"character_end":648062,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647875,"character_end":648292,"quote":"ction 126A, any] person” substituted by the Finance Act, 2025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and figure “or 189” substituted by the Finance Act, 2009. ","quote_sha256":"5fd7da47a019021bfeb6140028eb841c69dabaf0ca3c58066f3b4187fe2c2841","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e318f54267fc647da3a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648103,"character_end":648120,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":647933,"character_end":648350,"quote":"025. \n6  The words “Taxation officer” substituted by the Finance Act, 2014. \n7 The expressions inserted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and figure “or 189” substituted by the Finance Act, 2009. \n11The word “treating” substituted by the Finance Act, 200","quote_sha256":"d7fc426bfc025e7db6aa1f79c5a8e11f02404fa75b747ce471d925345d175070","reader_fragment":"p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-646400-648000-e5a0e1a0cb06061a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f41d4810a15d33eacedc","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648203,"character_end":648220,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648033,"character_end":648352,"quote":"ted through Finance Act, 2020 dated 30th June, 2020 \n8Inserted by the Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and figure “or 189” substituted by the Finance Act, 2009. \n11The word “treating” substituted by the Finance Act, 2003 ","quote_sha256":"444e2696213f4d4233d86b1098149d6926be10f682f4d0129d86473741f00ccb","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86808bd87b73280b5683","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648273,"character_end":648290,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648103,"character_end":648352,"quote":"Finance Act, 2004. \n9  The figures and commas “183, 184, 185, 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and figure “or 189” substituted by the Finance Act, 2009. \n11The word “treating” substituted by the Finance Act, 2003 ","quote_sha256":"5a6beb848e01c28b3a293d98d6fc82cff603fe824f614b9df75aa74063f7d8de","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6eeddf341bf8d5ac566c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648334,"character_end":648351,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":648164,"character_end":648352,"quote":" 186, 187, 188 and 189” omitted by the Finance Act, 2010. \n10The word and figure “or 189” substituted by the Finance Act, 2009. \n11The word “treating” substituted by the Finance Act, 2003 ","quote_sha256":"e7a2ac4b58acec3c98b351045ad6c84c3e92c37b533ec3c8808eb1369d0c2423","reader_fragment":"p-r-2b2ba404-648000-649600-b85e05f2d0028599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-648000-649600-b85e05f2d0028599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fb380a4f13e5d40a1f5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649792,"character_end":649825,"quote":"Inserted by the Finance Act, 2011","quote_sha256":"0a4a51a917aad87a05bb8a74be1287e4e4c42b0a9e97954c7d18404b9ed05f54","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649622,"character_end":650055,"quote":"grounds upon which the appeal is made;  \n \n(d) \nbe accompanied by the prescribed fee specified in sub-section \n(4); and \n \n                                            \n1 Inserted by the Finance Act, 2011. \n2The words “a provisional” substituted by the word “an” by the Finance Act, 2012. \n3The expression “except an assessment order under section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new provi","quote_sha256":"bd312466d5f65536d28f062df6ca5247889b0842dd269be7c9e8d15bba2163bf","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3afc22821db1098b6fe9","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649891,"character_end":649908,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649721,"character_end":650138,"quote":"ub-section \n(4); and \n \n                                            \n1 Inserted by the Finance Act, 2011. \n2The words “a provisional” substituted by the word “an” by the Finance Act, 2012. \n3The expression “except an assessment order under section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new proviso added by the Finance Act, 2025. \n5 Sub-section (2) substituted by the Finance Or","quote_sha256":"8260e4d76bf761e45c253aa71b804ae68e87b81ccbb15414b403288b4a77c4f5","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1cade4b98fd3135585a8","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649991,"character_end":650015,"quote":"Finance \nOrdinance, 2017","quote_sha256":"66289edc4970bb29604f759aaf6b44c962add5386a1a5f1a3e637252204ce432","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649821,"character_end":650245,"quote":"2011. \n2The words “a provisional” substituted by the word “an” by the Finance Act, 2012. \n3The expression “except an assessment order under section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new proviso added by the Finance Act, 2025. \n5 Sub-section (2) substituted by the Finance Ordinance, 2002. The substituted sub-section (2) read as \nfollows:  \n \n“No appeal may be made by a taxpayer a","quote_sha256":"d5ae297d9055d0babe5c29c9f3729fa43ca31b5896bf27d4c2b87fe8fd0eaa98","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c92d69f1e4a6fb926afa","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650071,"character_end":650088,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649901,"character_end":650318,"quote":"t, 2012. \n3The expression “except an assessment order under section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new proviso added by the Finance Act, 2025. \n5 Sub-section (2) substituted by the Finance Ordinance, 2002. The substituted sub-section (2) read as \nfollows:  \n \n“No appeal may be made by a taxpayer against an assessment unless the amount of tax due under \nthe assessment t","quote_sha256":"7fad3e7422b09aa2045b5f6c76b6661024a988e5c0ca3b5e199a2add6cf8ca29","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3e128cc9cf51cb70288","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650128,"character_end":650151,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":649958,"character_end":650381,"quote":"er section 122C,” omitted by the Finance \nOrdinance, 2017. \n4 Full stop substituted and new proviso added by the Finance Act, 2025. \n5 Sub-section (2) substituted by the Finance Ordinance, 2002. The substituted sub-section (2) read as \nfollows:  \n \n“No appeal may be made by a taxpayer against an assessment unless the amount of tax due under \nthe assessment that is not in dispute and fifteen percent of the disputed tax h","quote_sha256":"00adffb1efc29dbc515ad3633b7b55e699117bf17809c09dd115bc39ca7947a8","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61a079b4c959e2a6d7a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650453,"character_end":650470,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":650283,"character_end":650700,"quote":" of tax due under \nthe assessment that is not in dispute and fifteen percent of the disputed tax has been paid by the \ntaxpayer.”   \n6 Sub-section (2) substituted by the Finance Act, 2021. The substituted sub-section (2) read as follows: \n“(2) \nNo appeal under sub-section (1), shall be made by a taxpayer against an order of  \nassessment unless the taxpayer has paid,— \n(a) \nthe amount of tax due under sub-section (","quote_sha256":"7e91f541c3b14be7fb57c41f89d9e566d3ec7596f5839681056e5a571f7d06f7","reader_fragment":"p-r-2b2ba404-649600-651200-5106ed4e6e39e715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-649600-651200-5106ed4e6e39e715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-438a0de18f7b9bb8fa89","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652354,"character_end":652371,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652184,"character_end":652601,"quote":"ppellant was \nprevented by sufficient cause from lodging the appeal within that period. \n \n                                            \n1 Sub-section (3) inserted by the Finance Act, 2021.  \n2The word “is” substituted by the Finance Act, 2002 \n3 Clause (a) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted clause read \nas follows: “(a) in the case of an appeal against an assessment, 3[one ","quote_sha256":"f4b3926cd0e6b3f8795adaa29187f242b8c93eb42cfbe6c3c7694fa0e87d9769","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-558af0ef68a4ceb0fb90","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652409,"character_end":652426,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652239,"character_end":652656,"quote":"g the appeal within that period. \n \n                                            \n1 Sub-section (3) inserted by the Finance Act, 2021.  \n2The word “is” substituted by the Finance Act, 2002 \n3 Clause (a) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted clause read \nas follows: “(a) in the case of an appeal against an assessment, 3[one thousand rupees]3[ ]; or” \n  \n4 The word “one” substitu","quote_sha256":"f9a65b62f2f40b21ff90c56a1eba2f9558ebd8f1d6348c9fe6e9ecbff2c63a74","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-182b715e3ed591f5cd3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652461,"character_end":652478,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652291,"character_end":652708,"quote":"                            \n1 Sub-section (3) inserted by the Finance Act, 2021.  \n2The word “is” substituted by the Finance Act, 2002 \n3 Clause (a) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted clause read \nas follows: “(a) in the case of an appeal against an assessment, 3[one thousand rupees]3[ ]; or” \n  \n4 The word “one” substituted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"8383ce3b6834cbdf5fdc3a3671d768e2b1aa58c60e1a4ac44be2fc80702d3bb8","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc62099f829133bb3ec3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652668,"character_end":652685,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652498,"character_end":652915,"quote":"20 the substituted clause read \nas follows: “(a) in the case of an appeal against an assessment, 3[one thousand rupees]3[ ]; or” \n  \n4 The word “one” substituted through Finance Act, 2020 dated 30th June, 2020 \n5 The word “two hundred” substituted through Finance Act, 2020 dated 30th June, 2020 \n6Sub-section (5) substituted by the Finance Act, 2002. The substituted sub-section (5) read as follows: \n“ \n“(5)   \nAn a","quote_sha256":"36ff87eb9dc708db13ca5ecee901abaabcfd33570ce3788c55fb07931f7e089e","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-06f15fb99930dde1c76a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652754,"character_end":652771,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652584,"character_end":653001,"quote":"ssessment, 3[one thousand rupees]3[ ]; or” \n  \n4 The word “one” substituted through Finance Act, 2020 dated 30th June, 2020 \n5 The word “two hundred” substituted through Finance Act, 2020 dated 30th June, 2020 \n6Sub-section (5) substituted by the Finance Act, 2002. The substituted sub-section (5) read as follows: \n“ \n“(5)   \nAn appeal shall be lodged with the Commissioner (Appeals) – \n(a) \nwhere the appeal relates","quote_sha256":"35bebfbc6b32566576e3edc4f3f5f66baa078f1932418c68202401678a78fdd3","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78e1fc92a511f3ff3bca","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652831,"character_end":652848,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-652800-654400-a342d545003a2a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-652800-654400-a342d545003a2a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":652661,"character_end":653078,"quote":"hrough Finance Act, 2020 dated 30th June, 2020 \n5 The word “two hundred” substituted through Finance Act, 2020 dated 30th June, 2020 \n6Sub-section (5) substituted by the Finance Act, 2002. The substituted sub-section (5) read as follows: \n“ \n“(5)   \nAn appeal shall be lodged with the Commissioner (Appeals) – \n(a) \nwhere the appeal relates to an assessment order, within thirty days of the date \nof service of the de","quote_sha256":"ebf11fcf50ac755ae6f3d05c957425e19bd103facfded1fb0fbc981dcfc68b7a","reader_fragment":"p-r-2b2ba404-651200-652800-320d1a64215da9d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-651200-652800-320d1a64215da9d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7686a163f2d814f18174","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655531,"character_end":655548,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655361,"character_end":655778,"quote":"confirm, modify or annul the assessment order \nafter examining such evidence as required by him respecting \n                                            \n1Inserted by the Finance Act, 2012. \n2Inserted by the Finance Act, 2015 \n3Clause (a) substituted by the Finance Act, 2005. The original clause (a) read as follows:  \n (a) in the case of an appeal against an assessment order – \n(i) \nmake an order to set aside the a","quote_sha256":"d345b3c47e0ef183457aa16fae646adb82dac05b087eff766fd436c6a2401337","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-535519d0d10eaf852cf8","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655568,"character_end":655585,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655398,"character_end":655815,"quote":"nt order \nafter examining such evidence as required by him respecting \n                                            \n1Inserted by the Finance Act, 2012. \n2Inserted by the Finance Act, 2015 \n3Clause (a) substituted by the Finance Act, 2005. The original clause (a) read as follows:  \n (a) in the case of an appeal against an assessment order – \n(i) \nmake an order to set aside the assessment order and direct the Commis","quote_sha256":"a4325d599c7e60873214635683ce1234bd8cd5a3afc1d63917469242ef4795f5","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8a8690a5a9bfe8c4ff3","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655618,"character_end":655635,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":655448,"character_end":655865,"quote":"d by him respecting \n                                            \n1Inserted by the Finance Act, 2012. \n2Inserted by the Finance Act, 2015 \n3Clause (a) substituted by the Finance Act, 2005. The original clause (a) read as follows:  \n (a) in the case of an appeal against an assessment order – \n(i) \nmake an order to set aside the assessment order and direct the Commissioner to make a \nnew assessment order in accordan","quote_sha256":"70ed4af906f13e4bbadb18e017fabb3ce690b19216cde8e918439c2dff678ba0","reader_fragment":"p-r-2b2ba404-654400-656000-071a6a3478e4ab20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-654400-656000-071a6a3478e4ab20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca97c2788fa50a16d63b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657844,"character_end":657861,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657674,"character_end":658091,"quote":"on, shall be excluded in the computation of the aforementioned \nperiods.] \n \n \n5[  ] \n \n6[  ] \n \n                                            \n1The words inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words  “notice of” omitted by the Finance Act, 2002 \n3 Full stop substituted by the Finance Act, 2009. \n4 Inserted by the Finance Act, 2009. \n5Sub-section (5) omitted by the Finance Act, 2012. The omi","quote_sha256":"463a2b8ca015192e9c5c1bf088e01241aebfb3ff54f90b0890ea4c4a88d5ec5b","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f01b2481378c5ae17b71","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657925,"character_end":657942,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657755,"character_end":658172,"quote":"  ] \n \n6[  ] \n \n                                            \n1The words inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words  “notice of” omitted by the Finance Act, 2002 \n3 Full stop substituted by the Finance Act, 2009. \n4 Inserted by the Finance Act, 2009. \n5Sub-section (5) omitted by the Finance Act, 2012. The omitted sub-section (5) read as follows: \n“(5) Where the Commissioner (Appeals) has ","quote_sha256":"0b9ffb67a322ff79ba7f8d89a6a023aa8c320bb915f2e57470d90baf3eea4997","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6651fcb22eb484ef5e8d","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657975,"character_end":657992,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657805,"character_end":658222,"quote":"          \n1The words inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words  “notice of” omitted by the Finance Act, 2002 \n3 Full stop substituted by the Finance Act, 2009. \n4 Inserted by the Finance Act, 2009. \n5Sub-section (5) omitted by the Finance Act, 2012. The omitted sub-section (5) read as follows: \n“(5) Where the Commissioner (Appeals) has not made an order on an appeal before the \nexpirat","quote_sha256":"441245b836191f1cb021603689c3f820eed511a8219f387bddfb05dae15c25aa","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80b71f8dd54cebe44ab0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657997,"character_end":658030,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657827,"character_end":658260,"quote":"inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words  “notice of” omitted by the Finance Act, 2002 \n3 Full stop substituted by the Finance Act, 2009. \n4 Inserted by the Finance Act, 2009. \n5Sub-section (5) omitted by the Finance Act, 2012. The omitted sub-section (5) read as follows: \n“(5) Where the Commissioner (Appeals) has not made an order on an appeal before the \nexpiration of 5[four] months from the end of ","quote_sha256":"07bad820f8b35961e97e951db4ecd45c33a4fd2e9ebaba91cb52fe920246e00b","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e67e7e110328a7f43785","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":658065,"character_end":658082,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":657895,"character_end":658312,"quote":"s  “notice of” omitted by the Finance Act, 2002 \n3 Full stop substituted by the Finance Act, 2009. \n4 Inserted by the Finance Act, 2009. \n5Sub-section (5) omitted by the Finance Act, 2012. The omitted sub-section (5) read as follows: \n“(5) Where the Commissioner (Appeals) has not made an order on an appeal before the \nexpiration of 5[four] months from the end of the month in which the appeal was lodged, the relief","quote_sha256":"a5deb7bba30915a0e2599b11e0681f8eeb0c00359c6a3be38836bdfcbe0fb07d","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3666ce541b4b27072cad","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":658496,"character_end":658513,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":658326,"character_end":658743,"quote":"e appellant in the appeal shall be treated as having been given and all the provisions of \nthis Ordinance shall have effect accordingly. \n6Sub-section (6) omitted by the Finance Act, 2012. The omitted sub-section (6) read as follows: \n“(6) \nFor the purposes of sub-section (5), any period during which the hearing of an appeal \nis adjourned on the request of the appellant shall be excluded in the computation of the ","quote_sha256":"fab42d3ed91c59d9097415672f6d2608344e69192f114bb77483b23378cc89b5","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff2e20759e7d4cd53557","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":658966,"character_end":658983,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":658802,"character_end":659213,"quote":"\f\nChapter X – Procedure__________________________________ \n \n263 \n \n \n1[  ] \n \n2[  ] \n                                            \n1 Sub-section (7) omitted by the Finance Act, 2012. The omitted sub-section (7) read as follows: \n“(7) \nThe provisions of sub-section (5) shall not apply unless a notice by the appellant stating \nthat no order under sub-section (1) has been made is personally served by the appell","quote_sha256":"fde96ec77437fc8d389df889a4d07c0bb498cec58fb3dfd6070c94b9467cf588","reader_fragment":"p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-657600-659200-e2dd8f6506756e7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-97748f46bcbe20f0de2c","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":660824,"character_end":660862,"quote":"Chartered \nAccountants Ordinance, 1961","quote_sha256":"bd7107c92f0187c0d171e68f416b6caf9766f3a339c6de3ebe6cdaf661fac8f5","reader_fragment":"p-r-2b2ba404-660800-662400-2efcc52de6e86346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-660800-662400-2efcc52de6e86346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":660654,"character_end":661092,"quote":"r Collector 2[; 2[ ] ]  \n2[(c)  \na person who has, for a period of not less than ten years, practiced \nprofessionally as a chartered accountant within the meaning of the Chartered \nAccountants Ordinance, 1961 (X of 1961)2[;or] \n2[(d) \na person who has, for a period of not less than ten years, practiced \nprofessionally as a cost and management accountant within the meaning of \nCost and Management Accountants Act,1966 (XIV of 1966).] \n ","quote_sha256":"877a6049120f55f53501d4f82c96e47d0e5c7dc2ab3f4abd3191598f1414f89c","reader_fragment":"p-r-2b2ba404-659200-660800-871846244dc9f715","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-659200-660800-871846244dc9f715","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b235dfd40421707f30db","source":"pk-code-f40603913b933194","title":"Chartered Accountants’ Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":665790,"character_end":665828,"quote":"Chartered Accountants’ Ordinance, 1961","quote_sha256":"0236d0cf490c79e78a05de92abbf1c8c7915717e27a4e8cae823b247f7717097","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":665620,"character_end":666058,"quote":"ee years experience as Commissioner 1[  ]; \n(c) has for a period of not less than ten years practiced professionally as a chartered \naccountant within the meaning of the Chartered Accountants’ Ordinance, 1961 (X of \n1961); or \n(d) has for a period of not less than ten years practiced professionally as a cost and \nmanagement accountant within the meaning of the Cost and Management Accountant’ \nAct, 1966 (XIV of 1966). \n(5) \nThe constit","quote_sha256":"9399b6d9d67e52eb5d92d06b754d28658c672425b795258a01802c87a19383fd","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c1b070f38e686f1e656","source":"pk-code-f40603913b933194","title":"Cost and Management Accountant’ Act, 1966","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":665983,"character_end":666025,"quote":"Cost and Management Accountant’ \nAct, 1966","quote_sha256":"a8c39cbc472b54af475415831237bc4ad0f423b8cc610157c71d9af0678ab2e2","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":665813,"character_end":666255,"quote":"Ordinance, 1961 (X of \n1961); or \n(d) has for a period of not less than ten years practiced professionally as a cost and \nmanagement accountant within the meaning of the Cost and Management Accountant’ \nAct, 1966 (XIV of 1966). \n(5) \nThe constitution, functioning of benches and procedure of the Appellate Tribunal Inland \nRevenue shall be regulated by rules which the Prime Minister may prescribe. \n \n(6) \nThe rules in respect of the matters","quote_sha256":"36498f96ed61efe590ce1dbc8f8bbd02d1e4f833e78fd09522e9de4100aa0155","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a5493ede8d720f46bdc","source":"pk-code-f40603913b933194","title":"Ordinance or the Federal Public Service Commission Ordinance, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":666981,"character_end":667048,"quote":"Ordinance or the Federal Public Service \nCommission Ordinance, 1977","quote_sha256":"5230b6f99354985da084b6f1276cc35acce8d618f64ce5d36d75bdbf3cccd0cd","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":666811,"character_end":667278,"quote":"ch terms and conditions as the Federal Government may \nprescribe by rules, which shall be made and take effect notwithstanding anything \ncontained in section 237 of this Ordinance or the Federal Public Service \nCommission Ordinance, 1977 (XLV of 1977) or any other law or rules, for the time \nbeing in force.  \n \n(3) \nA person shall be eligible to be appointed as a member of the \nAppellate Tribunal, if he — \n \n(a) \nis an advocate of a High Court for not less than f","quote_sha256":"c33888bbfb8eaeef837115067323aa7c6fde941e02bafb0db834807cae90b49a","reader_fragment":"p-r-2b2ba404-665600-667200-78c77201bc4d4255","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-665600-667200-78c77201bc4d4255","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a8a85f08a5f51d0b4e5","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":667595,"character_end":667632,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":667425,"character_end":667862,"quote":"of not less than ten years, been –  \n \n(i) \nin practice as a chartered accountant, either individually or in a \nfirm of the chartered accountants, within the meaning of \nChartered Accountants Ordinance, 1961 (X of 1961); or  \n \n(ii) \na chartered accountant, within the meaning of the Chartered \nAccountants Ordinance, 1961 (X of 1961), and has been in \nemployment of a chartered accountant in practice as specified \nin sub-clause (i) abo","quote_sha256":"66b50dbcae160d7cf172faf09d3b8eb7965e533f1aa6df345eaa7ee499cbffc6","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29a7d19d86aeae4adbfb","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":667709,"character_end":667747,"quote":"Chartered \nAccountants Ordinance, 1961","quote_sha256":"bd7107c92f0187c0d171e68f416b6caf9766f3a339c6de3ebe6cdaf661fac8f5","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":667539,"character_end":667977,"quote":"rm of the chartered accountants, within the meaning of \nChartered Accountants Ordinance, 1961 (X of 1961); or  \n \n(ii) \na chartered accountant, within the meaning of the Chartered \nAccountants Ordinance, 1961 (X of 1961), and has been in \nemployment of a chartered accountant in practice as specified \nin sub-clause (i) above at least for a period of ten years;] \n \n(c) \nhas for a period of not less than ten years practiced professionall","quote_sha256":"2b83b0f1ab519dfd37a3eb537333e8596e42537daa3236a48a6002ed1feb39cc","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec4de4aa04cfa4a869d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":668721,"character_end":668738,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":668551,"character_end":668966,"quote":"t may reappoint the Chairman for such \nfurther term or terms as it may deem appropriate.  \n \n                                            \n1 Clause (b) substituted by the Finance Act, 2025. The substituted clause read as follows: \n   “(b) \nhas for a period of not less than ten years practiced professionally as a chartered accountant \nwithin the meaning of the Chartered Accountants’ Ordinance, 1961 (X of 1961);”  ","quote_sha256":"d705ad0175d6769eafae423bab07b6c3206b666a6fd4ef67e0a143ed204ae4ad","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf73a75693636fdc65d9","source":"pk-code-f40603913b933194","title":"Chartered Accountants’ Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":668912,"character_end":668950,"quote":"Chartered Accountants’ Ordinance, 1961","quote_sha256":"0236d0cf490c79e78a05de92abbf1c8c7915717e27a4e8cae823b247f7717097","reader_fragment":"p-r-2b2ba404-668800-670400-2a8473a7965b1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-668800-670400-2a8473a7965b1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":668742,"character_end":668966,"quote":"e substituted clause read as follows: \n   “(b) \nhas for a period of not less than ten years practiced professionally as a chartered accountant \nwithin the meaning of the Chartered Accountants’ Ordinance, 1961 (X of 1961);”  ","quote_sha256":"39f8f265e17457da534de970591c4ee2f81231906f726335619b3da910e05c52","reader_fragment":"p-r-2b2ba404-667200-668800-182087e651469c05","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-667200-668800-182087e651469c05","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e3356979e8fabfec92e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673208,"character_end":673225,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-672000-673600-410e978860ef2669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-672000-673600-410e978860ef2669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":673038,"character_end":673455,"quote":"f one hundred and eighty days, the \nperiod, if any, for which the recovery of tax was stayed by a High Court, shall be excluded.]”. \n2 Sub-section (1) substituted by the Finance Act, 2025. The substituted sub-section read as follows: \n“(1) Subject to section 126A, any person, other than an SOE, aggrieved by any order passed by an \nofficer of Inland Revenue or Commissioner or Chief Commissioner or the Board 2[ ] un","quote_sha256":"c21eb6a89b5dc9b59c286feb2075ed7778cf7cf221cfa2e0cfd06d82eebed1bb","reader_fragment":"p-r-2b2ba404-672000-673600-410e978860ef2669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-672000-673600-410e978860ef2669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0903c32c1cdeaf7af4ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681181,"character_end":681198,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":681011,"character_end":681428,"quote":"ection 133, the decision of the Appellate \nTribunal on an appeal shall be final.] \n \n1[   ] \n                                            \n1Section 133 substituted by the Finance Act, 2005. The original section 133 read as follows:  \n133. \n Reference to High Court.- (1)  Where the Appellate Tribunal has made an order on an appeal under \nsection132, the taxpayer or Commissioner may, by application in such form and a","quote_sha256":"dcc9c9a8b78d05fefa8ce6ed2fbc6b1ff9ad87c4e4f144a4688177a566723ee7","reader_fragment":"p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-680000-681600-4e6322eb8477e6b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d464875ca164c2dc61a","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688642,"character_end":688659,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688472,"character_end":688889,"quote":" application under sub-section (1) by a person other than the Commissioner shall be \naccompanied by a fee of one hundred rupees.” \n2 The word “Within” substituted by the Finance Act, 2024. \n3 The expression “Subject to section 126A, within thirty” substituted by the Finance Act, 2025. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a m","quote_sha256":"6c1e16bfa14333a1ada2bee97e7b996690a1e69be2c1861b5a317c1255dd6a2c","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7739475a0cfdafcaacd","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688739,"character_end":688756,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688569,"character_end":688986,"quote":"by a fee of one hundred rupees.” \n2 The word “Within” substituted by the Finance Act, 2024. \n3 The expression “Subject to section 126A, within thirty” substituted by the Finance Act, 2025. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 Expression inserted by the F","quote_sha256":"51e38616bdf777f2ee77557ffce9fae4e8f211b51bb779fcc619cc6a6ddeb83a","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92ea511620dd1df709ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688844,"character_end":688862,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688674,"character_end":689092,"quote":"sion “Subject to section 126A, within thirty” substituted by the Finance Act, 2025. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 Expression inserted by the Finance Act, 2024. \n7 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Fi","quote_sha256":"fc53205d7c651e5ddc6d63979d55d2d7cffd0d6958cf46000bc09a3e7a4db693","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9029b0f9720ec480e765","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688936,"character_end":688953,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688766,"character_end":689110,"quote":"xpression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 Expression inserted by the Finance Act, 2024. \n7 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. ","quote_sha256":"dedd3644f9f7b33be8af1126918b0c87f77b48735333eba4faee5be4cab99210","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f0781e2e316798a4af3c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688985,"character_end":689002,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688815,"character_end":689110,"quote":"er (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 Expression inserted by the Finance Act, 2024. \n7 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. ","quote_sha256":"938ff939ed4991a195584fe2f9fe89caf81e1d427b5b3bd7f862cd2f30c10b28","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91b3f9fa0433833cc18d","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":689090,"character_end":689108,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":688920,"character_end":689110,"quote":" omitted by the Finance Act, 2025. \n6 Expression inserted by the Finance Act, 2024. \n7 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. ","quote_sha256":"03651c4ebc9276bc304229499ebd28e565900a5dc278cd156d3a97c0e596a019","reader_fragment":"p-r-2b2ba404-688000-689600-5746758a34e712a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-688000-689600-5746758a34e712a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a90a2850e1e1db9fb607","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":690839,"character_end":690856,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":690669,"character_end":691086,"quote":"ment is based and the Appellate \nTribunal's order 8[ ] 9[ ] shall stand modified accordingly.  \n \n                                            \n1 Explanation added by the Finance Act, 2024. \n2 Explanation omitted by the Finance Act, 2025. The omitted Explanation read as follows: \n“Explanation.– For the removal of doubt it is clarified that reference against order of the Commissioner \n(Appeals), communicated after t","quote_sha256":"9344ac4164144ccc9059776b7e2c42931b0f94874447fe13832b887fb0d967fa","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db11328da4f7f98ce46f","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":690888,"character_end":690905,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":690718,"character_end":691135,"quote":" 8[ ] 9[ ] shall stand modified accordingly.  \n \n                                            \n1 Explanation added by the Finance Act, 2024. \n2 Explanation omitted by the Finance Act, 2025. The omitted Explanation read as follows: \n“Explanation.– For the removal of doubt it is clarified that reference against order of the Commissioner \n(Appeals), communicated after the date of commencement of the Tax Laws (Amendmen","quote_sha256":"4d364dd78af06a0107450d374fa94ebe0cda36f5e9f4bc97c013d5aebe02940c","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4eb4e0323a1dfaad6766","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691318,"character_end":691335,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691148,"character_end":691565,"quote":"\n(V of 2024), shall lie before the High Court notwithstanding the proceedings pending prior to the date \nof commencement of the said Act.]” \n3 Expression inserted by the Finance Act, 2024. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 The expression “or a mixed q","quote_sha256":"10e2dccc4ab7f56905c56dc1d6c90d819dc7be0c881eb5216702047b8e9d5641","reader_fragment":"p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-689600-691200-7873c2d6ba7c05fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39b4e748f7f0c4ecbddd","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691423,"character_end":691441,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691253,"character_end":691671,"quote":"of commencement of the said Act.]” \n3 Expression inserted by the Finance Act, 2024. \n4 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n7 The expression “or a mixed question of law ","quote_sha256":"215d39862a22560fb27da97af47c1b513c91a3e163f3d534466b0abcfe3696e6","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa76b3ede37a1a14c5a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691515,"character_end":691532,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691345,"character_end":691762,"quote":"xpression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n7 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n8 Expression inserted by the Finance Act, 202","quote_sha256":"8ca10695fb90902203ffae42ee09d0f599ead07c4bd3f6f3f8e838dff08eec14","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25529ef82bcce5e4fa77","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691606,"character_end":691623,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691436,"character_end":691853,"quote":"\n2025. \n5 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n6 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n7 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n8 Expression inserted by the Finance Act, 2024. \n9 The expression “or, as the case may be, the Commissioner (Appeals)’s order” omitted b","quote_sha256":"2cb549ab7f626a9b8e1acb1eb7f938a26c90b1735a7a50e5732b669b4f051e51","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2ea039af9a8ae9644f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691697,"character_end":691714,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691527,"character_end":691879,"quote":" 2025. \n6 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n7 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n8 Expression inserted by the Finance Act, 2024. \n9 The expression “or, as the case may be, the Commissioner (Appeals)’s order” omitted by the \nFinance Act, 2025. ","quote_sha256":"3cc9dc6e0feb55aa5863faf6f82b16b64961188dd5304e337a168cf5f4abbfaf","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5314ee9900ef2171ac6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691746,"character_end":691763,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691576,"character_end":691879,"quote":"law and facts” omitted by the Finance Act, 2025. \n7 The expression “or a mixed question of law and facts” omitted by the Finance Act, 2025. \n8 Expression inserted by the Finance Act, 2024. \n9 The expression “or, as the case may be, the Commissioner (Appeals)’s order” omitted by the \nFinance Act, 2025. ","quote_sha256":"5bbaa6ed29d72af024c305ed10ba6ef1c758f7cdcb59ad0a0966f84d90fd60ad","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-331429d69b2023a32cd1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691860,"character_end":691877,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":691690,"character_end":691879,"quote":"by the Finance Act, 2025. \n8 Expression inserted by the Finance Act, 2024. \n9 The expression “or, as the case may be, the Commissioner (Appeals)’s order” omitted by the \nFinance Act, 2025. ","quote_sha256":"202491f284fb0e9fdb8fae313ea84e95fb4c9f9f7850898f662c4866821ff08b","reader_fragment":"p-r-2b2ba404-691200-692800-35d0a622913b6a20","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-691200-692800-35d0a622913b6a20","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3fb468fdbc3c62230a39","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693917,"character_end":693935,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693747,"character_end":694165,"quote":" by a fee of fifty thousand rupees.  \n \n                                            \n1 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n2 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n3 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n4 Expression in","quote_sha256":"41c246b479873ef94c4ef1164b4ddc1542435c5feb0ef94b1cf5f36f48a3958f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a0279e757a615d1f3c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694023,"character_end":694041,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693853,"character_end":694271,"quote":" as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n2 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n3 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “or, as the case may be, the Commissioner (Appeals)” om","quote_sha256":"7c5a0a78a5da1dc8186a691176ee0d4236d3c289b7a88d0fc39fa3e6d16c8a8b","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-688f0fe406d2143591b1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694129,"character_end":694147,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":693959,"character_end":694353,"quote":" as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n3 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n6 Expression inserted by the Finance Act, 2024. ","quote_sha256":"6d6d1c8ae6f95e8e4bff1c7a0969bb2e7da5e49671fd49ecdebe4e980c3f213c","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0353517b685e9316ae87","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694179,"character_end":694196,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694009,"character_end":694353,"quote":"mitted by the Finance Act, \n2025. \n3 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n6 Expression inserted by the Finance Act, 2024. ","quote_sha256":"51439eea280983be01cf82896c7591bba1deba0c8184c8b2d58ccaa7d06340fd","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce00edce4b4f66b41db1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694284,"character_end":694302,"quote":"Finance Act, \n2025","quote_sha256":"762fb16b9456eb13b8dcb7df60ca08d6398e6af739494cd2304ad71fa20c944f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694114,"character_end":694353,"quote":"omitted by the Finance Act, \n2025. \n4 Expression inserted by the Finance Act, 2024. \n5 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n6 Expression inserted by the Finance Act, 2024. ","quote_sha256":"cfe271626e279445723c946b60adc7c7371c7b000d86a5e46107e7149fd02c3f","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f982559c17ee8dd6b7e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694334,"character_end":694351,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694164,"character_end":694353,"quote":"nserted by the Finance Act, 2024. \n5 The expression “or, as the case may be, the Commissioner (Appeals)” omitted by the Finance Act, \n2025. \n6 Expression inserted by the Finance Act, 2024. ","quote_sha256":"85bbc7eb3312ec5bc7934ced3361a6d969b3a04313b37c7fcf54cd56fb006bc5","reader_fragment":"p-r-2b2ba404-692800-694400-3908ef05032e739a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-692800-694400-3908ef05032e739a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f21185ee8c63a450b8d","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694693,"character_end":694710,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":694523,"character_end":694940,"quote":"s accompanied by a written authorization by the relevant \nChief Commissioner.] \n \n1[  ] \n2[   ] \n                                            \n1Section 134 omitted by the Finance Act, 2005. The omitted section 134 read as follows:  \n“134. Appeal to Supreme Court.- (1)  An appeal shall lie to the Supreme Court from any judgment \nof the High Court delivered on a reference made or question of law framed under section ","quote_sha256":"4a9f27e49eec252e3e3af118ab891105da0862a6900c07e5796459e48d8a27b2","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-758e0316638581e8be14","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695831,"character_end":695847,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":695661,"character_end":696077,"quote":"e case \nof an appeal to the Supreme Court made under this section as they apply to an appeal to the High \nCourt under section 133.” \n2The section 134A substituted by the Finance Act 2020 dated 30th June, 2020, the substituted section \nread as follows:134A. Alternative Dispute Resolution.— (1) Notwithstanding any other provision of this \nOrdinance, or the rules made thereunder, an aggrieved person in connection wi","quote_sha256":"e3ac5572226ea15f5242747b7d95f1370233daad47c6b0a67febe66947c3abdd","reader_fragment":"p-r-2b2ba404-694400-696000-99621c771d8e3594","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-694400-696000-99621c771d8e3594","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff9f6af5f263d6828b34","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":701093,"character_end":701110,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":700923,"character_end":701340,"quote":"ules made thereunder, an aggrieved person in \nconnection with any dispute pertaining to — \n                                            \n1 Section 134A substituted by the Finance Act, 2023. The Substituted section read as follows: \n“134A. Alternative Dispute Resolution. — (1) Notwithstanding any other provision of the Ordinance, \nor the rules made thereunder, an aggrieved person in connection with any dispute perta","quote_sha256":"1230e1d400a6edb9168569b31f804c6fff9282b83a862f7ee677bb5728bfc0b0","reader_fragment":"p-r-2b2ba404-700800-702400-b27b5d247fc40a66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-700800-702400-b27b5d247fc40a66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89f7f30db294b0bd5aab","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":713501,"character_end":713518,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-712000-713600-1657eba2d9624001","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-712000-713600-1657eba2d9624001","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":713331,"character_end":713520,"quote":"ide within \nthe period of sixty days under sub-section (5), the Board shall dissolve the \n                                            \n1 The word “If” substituted by the Finance Act, 2025. ","quote_sha256":"3d6bcd65cf23a7bbd00c3b7f5943cfaa035fea2e31208dac3b5aefbcec7e8f22","reader_fragment":"p-r-2b2ba404-712000-713600-1657eba2d9624001","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-712000-713600-1657eba2d9624001","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c07960e58e855aeae51","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":714942,"character_end":714959,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-713600-715200-c95301c788cfd7c7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-713600-715200-c95301c788cfd7c7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":714772,"character_end":715189,"quote":"Gazette, make rules for \ncarrying out the purposes of this section.] \n \n3[ ] \n                                            \n1 Sub-sections (11A) and (11B) inserted by the Finance Act, 2025. \n2 Sub-section (13) substituted through Tax Laws (Amendment) Act, 2024. The substituted sub-section \nread as follows: \n“(13)  On receipt of the order of dissolution, the court of law or the appellate authority shall decide the \n","quote_sha256":"4b0469e5fe862e92eec3a3119b73ee47fc7629f77bbf8737ae348b151fa6ff80","reader_fragment":"p-r-2b2ba404-713600-715200-c95301c788cfd7c7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-713600-715200-c95301c788cfd7c7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13f9d6f3cfc424e6faa9","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":715284,"character_end":715301,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-715200-716800-a8feb335b46d3a3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-715200-716800-a8feb335b46d3a3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":715114,"character_end":715531,"quote":"dissolution, the court of law or the appellate authority shall decide the \nappeal within six months of the communication of the said order.” \n3Section 135 omitted by the Finance Act, 2002. The omitted section 135 read as follows: \n“135. Revision by the Commissioner.- (1)  The Commissioner may either of the Commissioner’s own motion or \non application in writing by a person for revision, call for the record of any ","quote_sha256":"1ec5fd974f09f00f76f3d57707d81b56904945f516a73f10678f6f614041381d","reader_fragment":"p-r-2b2ba404-713600-715200-c95301c788cfd7c7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-713600-715200-c95301c788cfd7c7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-84fa641445e75b3dd30c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":717941,"character_end":717974,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":717771,"character_end":717976,"quote":"ot a company, a fee of five hundred rupees. \n(7)  An order by the Commissioner declining to interfere shall not be treated as an order prejudicial to the \napplicant.” \n1 Inserted by the Finance Act, 2003. ","quote_sha256":"b12d4ed54cc9cc8ee8abb7c00415daf78fa8f400e1d436703adb3ea7f8f98dc0","reader_fragment":"p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-716800-718400-098af1a4cad6a2cc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-faf0abf148deceea7cd3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719060,"character_end":719093,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":718890,"character_end":719323,"quote":"ub-section (5) or sub-section (5A) \nor first proviso to sub-section (5B) of section 147.] \n \n11[ 12[ ]  ] \n \n13[ 14[ ]  ] \n                                            \n1 Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008","quote_sha256":"891e0b475e15436ade5b12dbc0bd0003142203ad3c2caf8d780dd3f08820041f","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-447f2990f76e22c6b790","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719306,"character_end":719323,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719136,"character_end":719553,"quote":")/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008. \n3 Inserted by the Finance Act, 2004. \n4 Inserted by the Finance Act, 2009. \n5 Substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n“(2) \nWhere an assessment order or amended assessment order ","quote_sha256":"b5144de10675def8888e6cf81b00fd03e26ccf3ebe8ac78d13b379f4ce260042","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a86e58c69ab8a0af0e18","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719328,"character_end":719361,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719158,"character_end":719591,"quote":"02 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008. \n3 Inserted by the Finance Act, 2004. \n4 Inserted by the Finance Act, 2009. \n5 Substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n“(2) \nWhere an assessment order or amended assessment order is issued by the  \nCommissioner, the t","quote_sha256":"6f687e2e92ef934defdf8770d92fb80dacb40bbc808a044cf9fa4eb8c9de8606","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7bc715ef7a8122c980aa","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719366,"character_end":719399,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719196,"character_end":719629,"quote":"I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008. \n3 Inserted by the Finance Act, 2004. \n4 Inserted by the Finance Act, 2009. \n5 Substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n“(2) \nWhere an assessment order or amended assessment order is issued by the  \nCommissioner, the tax payable under the order shall be pa","quote_sha256":"d9ebf89c5eeaa7c92746fca93a61b3b4e571f0643fd32f07c224844ecc0968ea","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1c4d5c16cabc5c941d7","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719404,"character_end":719440,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719234,"character_end":719670,"quote":"from 01.07.2003. \n2The words and figure “section 113 or” omitted by the Finance Act, 2008. \n3 Inserted by the Finance Act, 2004. \n4 Inserted by the Finance Act, 2009. \n5 Substituted by the Finance Act, 2003. The substituted sub-section (2) read as follows:  \n“(2) \nWhere an assessment order or amended assessment order is issued by the  \nCommissioner, the tax payable under the order shall be payable within fifteen days from the date o","quote_sha256":"c1afb881fd84680c36b1b3f8839ec20c16bf28624e3b54e842ceaf36b0859554","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ce6e4668d403a91f551","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719746,"character_end":719763,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719576,"character_end":719993,"quote":"issioner, the tax payable under the order shall be payable within fifteen days from the date of \nthe assessment order is issued. “ \n6The word “thirty” substituted by the Finance Act, 2008. \n7The word “fifteen” substituted by the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12","quote_sha256":"afb44fb6fc38b286fa323a176f20af9853670d240bf97075b827221731a36266","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-040b10c7ccb59bfbb039","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719805,"character_end":719822,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719635,"character_end":720052,"quote":"within fifteen days from the date of \nthe assessment order is issued. “ \n6The word “thirty” substituted by the Finance Act, 2008. \n7The word “fifteen” substituted by the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted prov","quote_sha256":"bc76de0fcfe3d386378b5651461d0ccdca88e7774eb296bbe7d2a19b734e0bb4","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d4fa7f7e90dfe74c2768","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719856,"character_end":719873,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719686,"character_end":720103,"quote":"t order is issued. “ \n6The word “thirty” substituted by the Finance Act, 2008. \n7The word “fifteen” substituted by the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax ","quote_sha256":"051b1e07b72a8abb2302ea7f7983c4cbd00f9cceb688951c55e30a535d57342d","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0d0b5c63f1501f9c12e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719901,"character_end":719918,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719731,"character_end":720148,"quote":"tituted by the Finance Act, 2008. \n7The word “fifteen” substituted by the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax payable as a result of provisional assessment","quote_sha256":"6b8c89f92c3cc0b4a0ee25f3c6bf9037730f728f8e5724ed0b9c9c0ac5ac7354","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5ed19a63bb7d1cdea97","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719936,"character_end":719953,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719766,"character_end":720183,"quote":"7The word “fifteen” substituted by the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax payable as a result of provisional assessment order under section 122C, \nas spec","quote_sha256":"fed0346fdc30f9a6a7bfb0e0ac66fb7f51d87e6a3dff05c6cc5ae5a36232ad95","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3f8654401cfb7bb54c0","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719971,"character_end":719988,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719801,"character_end":720218,"quote":"the Finance Act, 2015. \n8 Full stop substituted by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax payable as a result of provisional assessment order under section 122C, \nas specified in the notice under sub-secti","quote_sha256":"49003cf8078d5c2dd3035a19037f180ea5af682dd237d640b548490ae44f8fd8","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-868696ef44a2c067b6ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720017,"character_end":720034,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":719847,"character_end":720264,"quote":"d by the Finance Act, 2018 \n9Colon substituted by the Finance Act, 2017. \n10Added by the Finance Act, 2018. \n11Added by the Finance Act, 2010. \n12 Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided that the tax payable as a result of provisional assessment order under section 122C, \nas specified in the notice under sub-section (2) shall be payable immediately after a pe","quote_sha256":"e4e1f03cc2f7062e756e09dbb0ff06f17f673921b6f997f03343b343e8e22bb2","reader_fragment":"p-r-2b2ba404-718400-720000-467d3db173af4bd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-718400-720000-467d3db173af4bd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5510850b2beffb956b7b","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720345,"character_end":720362,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720175,"character_end":720592,"quote":"\nas specified in the notice under sub-section (2) shall be payable immediately after a period of forty-\nfive days from the date of service of the notice” \n13Added by the Finance Act, 2012. \n14Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided further that the taxpayer may pay the tax payable prior to expiry of the period of forty-\nfive days specified in the first provis","quote_sha256":"c62b709dcd1c50b6cf19d349311520d93db56c8de88e670258c44217415e2785","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c058535692d0b1d10a1e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720390,"character_end":720407,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":720220,"character_end":720596,"quote":" (2) shall be payable immediately after a period of forty-\nfive days from the date of service of the notice” \n13Added by the Finance Act, 2012. \n14Proviso omitted by the Finance Act, 2017. The omitted provision read as follows: \n \n \n“Provided further that the taxpayer may pay the tax payable prior to expiry of the period of forty-\nfive days specified in the first proviso.” ","quote_sha256":"21a03e9430ed78e9915eb2bdeaaecb626f0a6b555460132fce19b92d23e0c51f","reader_fragment":"p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-720000-721600-9fccb1f88d3b8713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5512933f59f63c3b8f10","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722121,"character_end":722138,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":721951,"character_end":722368,"quote":"sub-section (1) is \nnot paid within the time specified therein or within the further time, if any, allowed \n                                            \n1Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2 Inserted by the Finance Act, 2003. \n3The words “any tax due” substitu","quote_sha256":"426bb51289a8d13997cb99e27b24a1379c3b850dfecfa48b49cb1dc8ab1524ef","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73187e9c25f46747ef1f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722299,"character_end":722332,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722129,"character_end":722562,"quote":"Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2 Inserted by the Finance Act, 2003. \n3The words “any tax due” substituted by the Finance Act, 2003. \n4The word s “additional tax” substituted by the Finance Act, 2010. \n5The brackets and figure “(1)” substituted by the Finance Act, 2003. \n6Sub-section (7) omitted ","quote_sha256":"9131dfb30d40aca9a0c8889a702e740ae9817bf7b56e986d24661eed35f21ead","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59ea233918cd63dddd33","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722379,"character_end":722396,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722209,"character_end":722626,"quote":"ich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n2 Inserted by the Finance Act, 2003. \n3The words “any tax due” substituted by the Finance Act, 2003. \n4The word s “additional tax” substituted by the Finance Act, 2010. \n5The brackets and figure “(1)” substituted by the Finance Act, 2003. \n6Sub-section (7) omitted by the Finance Act, 2002. The omitted sub-section (7) read as un","quote_sha256":"26be71a018f632e72ab1a95520ad4ed7662e793a143a3224e4ddbaa5817e6346","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29bfc863fed1f683324a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722447,"character_end":722464,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722277,"character_end":722694,"quote":"t from 01.07.2003. \n2 Inserted by the Finance Act, 2003. \n3The words “any tax due” substituted by the Finance Act, 2003. \n4The word s “additional tax” substituted by the Finance Act, 2010. \n5The brackets and figure “(1)” substituted by the Finance Act, 2003. \n6Sub-section (7) omitted by the Finance Act, 2002. The omitted sub-section (7) read as under: \n“(7) \nA taxpayer dissatisfied with a decision under sub-sectio","quote_sha256":"270869477fa7e2304827ed1f9e49f607fdc3964b15c8c59eff760d8a2f0d539a","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82427ba611701cfbc116","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722517,"character_end":722534,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722347,"character_end":722764,"quote":"any tax due” substituted by the Finance Act, 2003. \n4The word s “additional tax” substituted by the Finance Act, 2010. \n5The brackets and figure “(1)” substituted by the Finance Act, 2003. \n6Sub-section (7) omitted by the Finance Act, 2002. The omitted sub-section (7) read as under: \n“(7) \nA taxpayer dissatisfied with a decision under sub-section (4) may challenge the decision \nonly under Part III of this Chapter.","quote_sha256":"405688c9135451467419aa02b7f46adf76bc66c3e79846305a5082451d89f5b9","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0082c77009dae463d57","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722569,"character_end":722586,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722399,"character_end":722816,"quote":"4The word s “additional tax” substituted by the Finance Act, 2010. \n5The brackets and figure “(1)” substituted by the Finance Act, 2003. \n6Sub-section (7) omitted by the Finance Act, 2002. The omitted sub-section (7) read as under: \n“(7) \nA taxpayer dissatisfied with a decision under sub-section (4) may challenge the decision \nonly under Part III of this Chapter.” \n7Section 138 substituted by Finance Act, 2002. Th","quote_sha256":"154912b60489e1511eff6e5c7bc03acbb29d6bf2c65c3e964eac07214b00cd8f","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a156b7140b1f7fd8367","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722795,"character_end":722812,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":722625,"character_end":723042,"quote":"nder: \n“(7) \nA taxpayer dissatisfied with a decision under sub-section (4) may challenge the decision \nonly under Part III of this Chapter.” \n7Section 138 substituted by Finance Act, 2002. The substituted section 138 read as follows: \n“138. Tax as a debt due to the Federal Government.- (1)  Any tax due under this Ordinance by a \ntaxpayer shall be a debt due to the Federal Government and shall be payable in the man","quote_sha256":"808cefd349fa369345811cd6fc2bc88d9e84e8ca31bba20624939d3ca1906529","reader_fragment":"p-r-2b2ba404-721600-723200-8b439ced60a959dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-721600-723200-8b439ced60a959dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0107a13d6e5b874859db","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":724125,"character_end":724144,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":723955,"character_end":724374,"quote":" and his detention in prison for a period not \nexceeding six months 2[; and \n \n(d) \nas specified under clauses (a), (ca) and (d) of sub-section (I) of \nsection 48 of the Sales Tax Act, 1990.] \n \n \n(3)  \nFor the purposes of recovery of tax under sub-section (2), the \nCommissioner shall have the same powers as a Civil Court has under the Code of \nCivil Procedure, 1908 (Act V of 1908), for the purposes of the recovery ","quote_sha256":"1d42a0f6f559a1d8bbb5e5b5c1dd75484f6bba0a36959ef4bc825ba8c5fa1196","reader_fragment":"p-r-2b2ba404-723200-724800-daf831561c20b3fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-723200-724800-daf831561c20b3fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6911f7f66becc0c697c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725514,"character_end":725531,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725344,"character_end":725761,"quote":" and any other matter connected with, or \nincidental to, the operation of this section.] \n \n                                            \n1 The word “and” omitted through Finance Act, 2020 dated 30th June, 2020  \n2 Full stop substituted by “semi colon” and the word “and” thereafter new clause (d) added through \nFinance Act, 2020 dated 30th June, 2020  \n3 Sub-section (3A) inserted by the Finance Act, 2025. \n4 The wo","quote_sha256":"713e5f7143d718a27fe75121c39c85219188492d18c7ec25417d243bf8a0b669","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b30484948f29cb1e075","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725656,"character_end":725673,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725486,"character_end":725830,"quote":" word “and” omitted through Finance Act, 2020 dated 30th June, 2020  \n2 Full stop substituted by “semi colon” and the word “and” thereafter new clause (d) added through \nFinance Act, 2020 dated 30th June, 2020  \n3 Sub-section (3A) inserted by the Finance Act, 2025. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"243ac8056c6b968471a3ceb68a0010e2dd2b1a446078050a156de309fc04da98","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eeaeb2d217beaddeb2bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725733,"character_end":725750,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725563,"character_end":725830,"quote":"stop substituted by “semi colon” and the word “and” thereafter new clause (d) added through \nFinance Act, 2020 dated 30th June, 2020  \n3 Sub-section (3A) inserted by the Finance Act, 2025. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"c852387cf8690773704aa2a9807a633b8bf42b76e9ab734c313d856d60d562e3","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da49d6f6355e98c8bd6d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725811,"character_end":725828,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":725641,"character_end":725830,"quote":"added through \nFinance Act, 2020 dated 30th June, 2020  \n3 Sub-section (3A) inserted by the Finance Act, 2025. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"a380a86da4365a1262f4244ae7ab8b0f4c457fe76d3d414c28cece8b08addb3d","reader_fragment":"p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-724800-726400-9cfa9ebf94c38920","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-112f16d0f7e386f776cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728249,"character_end":728266,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728079,"character_end":728402,"quote":"hom \nclause (b) of sub-section (1) applies in proportion to the shares owned by that other \nshareholder. \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Added by the Finance Act, 2010. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"4ab5790c2fc6f3acd51d09607e02a4d2a210c13d4357f353799357361f3576eb","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72797d3444dbc8b5d487","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728283,"character_end":728300,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728113,"character_end":728402,"quote":" applies in proportion to the shares owned by that other \nshareholder. \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Added by the Finance Act, 2010. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"c00b01104c0a365861d8cf7b005003215a3bd7db3be58fa0772a5552d03a7278","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce4ac4dc21260e57b459","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728383,"character_end":728400,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":728213,"character_end":728402,"quote":"                  \n1Inserted by the Finance Act, 2002. \n2Added by the Finance Act, 2010. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"10d425f2a434dd0d0c2212289e61297b13e3cca87681cce6299e71d405d10747","reader_fragment":"p-r-2b2ba404-728000-729600-d8697982bc6ac388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-728000-729600-d8697982bc6ac388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f8e4f386d6268b8eb4c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730688,"character_end":730705,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730518,"character_end":730935,"quote":"en] per cent of the said amount of tax due has been paid by the taxpayer.] \n \n                                            \n1New sub-sections (5) and (6) inserted through Finance Act, 2019. \n2Sub-section (5) re-numbered as sub-section (7) through Finance Act, 2019.  \n3 Full-stop substituted by the Finance Act, 2016. \n4 Added by the Finance Act,  2016. \n5The expression “twenty-five” substituted by the Finance Act, 2","quote_sha256":"f03ec923667a414ff87096282e5744b3de368b873b4fab6165a1fe68328bf992","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0025b9d2ade9ad6ea48d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730764,"character_end":730781,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730594,"character_end":730939,"quote":" \n                                            \n1New sub-sections (5) and (6) inserted through Finance Act, 2019. \n2Sub-section (5) re-numbered as sub-section (7) through Finance Act, 2019.  \n3 Full-stop substituted by the Finance Act, 2016. \n4 Added by the Finance Act,  2016. \n5The expression “twenty-five” substituted by the Finance Act, 2018 ","quote_sha256":"bfd62229ed1807a119e1272e9e4f15d018e03946405015c8a8f4a3c425bc76fa","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7579d060128955e8f0d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730816,"character_end":730833,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730646,"character_end":730939,"quote":"sub-sections (5) and (6) inserted through Finance Act, 2019. \n2Sub-section (5) re-numbered as sub-section (7) through Finance Act, 2019.  \n3 Full-stop substituted by the Finance Act, 2016. \n4 Added by the Finance Act,  2016. \n5The expression “twenty-five” substituted by the Finance Act, 2018 ","quote_sha256":"715821d418da9d99e7f672dc55e94b0df3dfdc35636603c62b9c0141394c975b","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00b027d3f1c8a04f186f","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730838,"character_end":730869,"quote":"Added by the Finance Act,  2016","quote_sha256":"a3142acba352362bc8ea3a38760e3fc5bf41a07d8abcfc916d42944f7d2ed9a7","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730668,"character_end":730939,"quote":"6) inserted through Finance Act, 2019. \n2Sub-section (5) re-numbered as sub-section (7) through Finance Act, 2019.  \n3 Full-stop substituted by the Finance Act, 2016. \n4 Added by the Finance Act,  2016. \n5The expression “twenty-five” substituted by the Finance Act, 2018 ","quote_sha256":"79c6f528cfd1c5050d1ae4355e60bd921f4efae1214cee8cffbaad0bbe14e180","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bdcbfcd9b0881bfd5096","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730921,"character_end":730938,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":730751,"character_end":730939,"quote":" (7) through Finance Act, 2019.  \n3 Full-stop substituted by the Finance Act, 2016. \n4 Added by the Finance Act,  2016. \n5The expression “twenty-five” substituted by the Finance Act, 2018 ","quote_sha256":"531f898d980458fe59bb9eba07f0d30d034052b2b463047616e311cb46e62e4d","reader_fragment":"p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-729600-731200-85d89ed1d4861d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68485d6c044a5d41ddda","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":733308,"character_end":733325,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-732800-734400-23ab925925b2a1ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":733138,"character_end":733327,"quote":"ive of the \ntime provided under any other provision or the said decision or judgment.] \n \n                                            \n1 Sub-section (6A) inserted by the Finance Act, 2025. ","quote_sha256":"0faa0c57e77609d9ad86f9f51f6b66827b7fa7ec42659ccbadb988909ac85c2a","reader_fragment":"p-r-2b2ba404-732800-734400-23ab925925b2a1ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-732800-734400-23ab925925b2a1ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85cacf4bf09ae990ac4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":734863,"character_end":734880,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":734693,"character_end":735110,"quote":"to the extent of the amount set aside for the tax \nof the person who owned the asset; and  \n                                            \n1 Sub-section (7) omitted by the Finance Act, 2003. The omitted sub-section (7) read as follows:  \n“(7) \nWhere an amount has been paid under sub-section (1), the taxpayer shall be allowed \na tax credit for the amount (unless the amount paid represents a final tax on the taxpayer’","quote_sha256":"06f266a1659e08b8af4ea28ee586aefef843e0ea5432e54ad10e44e7ee5116dc","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9e8738ed16c7461940e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735277,"character_end":735294,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735107,"character_end":735524,"quote":"er’s income) \nin computing the tax due by the taxpayer on the taxpayer’s taxable income for the tax year in which \nthe amount was paid.” \n2Sub-section (8) omitted by the Finance Act, 2003. The omitted sub-section (8) read as follows: \n“(8) \nThe tax credit allowed under this section shall be applied in accordance with sub-section \n(3) of section 4.” \n3 Sub-section (9) omitted by the Finance Act, 2003. The omitted s","quote_sha256":"44125063dc05754335072431b21f942d3870e432360306ed5700818c45b243f5","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e66c49a654eccf356da","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735492,"character_end":735509,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":735322,"character_end":735739,"quote":") read as follows: \n“(8) \nThe tax credit allowed under this section shall be applied in accordance with sub-section \n(3) of section 4.” \n3 Sub-section (9) omitted by the Finance Act, 2003. The omitted sub-section (9) read as follows:  \n“(9) \nA tax credit or part of a tax credit allowed under this section for a tax year that is not \nable to be credited under sub-section (3) of section 4 for the year must be refunde","quote_sha256":"8419e90719467ca0ba3553448bfd9b3207b18d125e1ab50e2d28de606648baa2","reader_fragment":"p-r-2b2ba404-734400-736000-2a23f51964a83021","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-734400-736000-2a23f51964a83021","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fd0b042bf66a433a334","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":738371,"character_end":738404,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":738201,"character_end":738406,"quote":"nder section 7 \nin respect of the ship and, as soon as possible, notify the master, in writing, of the \namount payable. \n \n                                            \n1 Inserted by the Finance Act, 2002. ","quote_sha256":"6be46288642a575ef6787a4e3fd130294e999c6b79902d375ea62a2005476ee9","reader_fragment":"p-r-2b2ba404-737600-739200-a960e1422b5a8459","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-737600-739200-a960e1422b5a8459","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f84acaecc02a700cb438","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741208,"character_end":741225,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741038,"character_end":741264,"quote":"tificate specifying the name of the non-resident person and the amount \nof tax due. \n \n                                            \n1 The words “shall be” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002 ","quote_sha256":"3cfeeb54e4b0313efd8fc618d61003292ce3577688d1e71164beb51ca7c05721","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ee27e93a85fe1f023a9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741230,"character_end":741263,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":741060,"character_end":741264,"quote":"e name of the non-resident person and the amount \nof tax due. \n \n                                            \n1 The words “shall be” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002 ","quote_sha256":"afc9f2ba31b4095b633dc631df2b4bebf554e79abbe3094320c221a18318f7e8","reader_fragment":"p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-740800-742400-c5eaaa7f07fda676","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38f789366be1ef4881df","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":743568,"character_end":743585,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":743398,"character_end":743815,"quote":" for the time \nbeing in force, where on the basis of information received from any offshore \n                                            \n1Section 145 substituted by the Finance Act, 2003. The substituted section 145 read as follows:  \n“145. Collection of tax from persons leaving Pakistan permanently.- (1)  Where the \nCommissioner has reasonable grounds to believe that a person may leave Pakistan permanently \nwith","quote_sha256":"df445703ccc497f73f69dfe53244e438b40098b0c42ec7e21229f7aad149ebbc","reader_fragment":"p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-742400-744000-0530c74cb6b71c5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ce155620c214cacbe06","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":744711,"character_end":744728,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-744000-745600-6ef3fa170e650d46","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-744000-745600-6ef3fa170e650d46","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":744541,"character_end":744730,"quote":"d or \nsatisfactory arrangements for payment have been made shall be sufficient authority for allowing the \nperson to leave Pakistan.” \n2New sub-section (5) added through Finance Act, 2019. ","quote_sha256":"571fc5571690cc1b668077fb77ea007068bc45357113773f7a5eda63e9e2bb73","reader_fragment":"p-r-2b2ba404-744000-745600-6ef3fa170e650d46","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-744000-745600-6ef3fa170e650d46","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed15c82b8e480aa136e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746658,"character_end":746675,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746488,"character_end":746859,"quote":"proceedings.— (1) Any proceedings \nfor the recovery of tax under this Part may be initiated at any time. \n \n                                            \n1Inserted by the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"494feffac584d9dacc9a49a281159bcadaf1b1f31960c079528501513e1e7422","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67803173e3565e8e72bd","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746695,"character_end":746711,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746525,"character_end":746859,"quote":"r the recovery of tax under this Part may be initiated at any time. \n \n                                            \n1Inserted by the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"7597cde892c6d545b31f6a937d50b73ff765b9c657ec17da43ada38ae9f2b704","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62d0379748dae52b2cc4","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746731,"character_end":746747,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746561,"character_end":746859,"quote":"t may be initiated at any time. \n \n                                            \n1Inserted by the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"49868956d68bcd72cfec824f82832fb7106ed797af7739e2136b5e265699a42a","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e707745e59008c7d44c3","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746767,"character_end":746783,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746597,"character_end":746859,"quote":"                                           \n1Inserted by the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"53c6440b9116eefda7f2d82577ca65dc262cf9e51ec5983031f42adb63d660bd","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54498a1139413aec8e52","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746803,"character_end":746819,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746633,"character_end":746859,"quote":"       \n1Inserted by the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"7ea932102a2e4a1bd90b2902f13ec8e9875bbc6302ae0b3f9e99ee116aeebd61","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc7cc72981c86032bd3d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746824,"character_end":746857,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":746654,"character_end":746859,"quote":"the Finance Act, 2017. \n2Inserted by the Finance Act 2017. \n3Inserted by the Finance Act 2017. \n4Inserted by the Finance Act 2017. \n5Inserted by the Finance Act 2017. \n6 Inserted by the Finance Act, 2002. ","quote_sha256":"649e9083c643db6f6dade8e2699ac7cf159f11417557eb036459efe76e37a906","reader_fragment":"p-r-2b2ba404-745600-747200-e353cba1633a23b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-745600-747200-e353cba1633a23b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-358de617a3a887270bc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748956,"character_end":748973,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748786,"character_end":749203,"quote":"rrears in that law;  \n \n(b) required to be recovered or collected by Commissioner (Inland \nRevenue); or  \n \n                                            \n1Inserted by the Finance Act, 2008. \n2The word “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"fa6672f5a9a8017d792f947716af84164e3819f6b8bfe83c9cc4e2cbfeccab0b","reader_fragment":"p-r-2b2ba404-747200-748800-ffa6239514688f18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-747200-748800-ffa6239514688f18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a508fb24dc341efba83","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749023,"character_end":749040,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748853,"character_end":749270,"quote":"y Commissioner (Inland \nRevenue); or  \n \n                                            \n1Inserted by the Finance Act, 2008. \n2The word “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"a53accdbc213ada6d8d5c7afc40c15d4de8786a1de0c894b68d9989b9d29a4dd","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd874b4b074665d7b0ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749147,"character_end":749164,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":748977,"character_end":749394,"quote":"The word “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Section 146C inserted by the Finance Act,","quote_sha256":"bfa3fcb5cb661b0964c82d8628e2467629401f79fa5896bac4b1f59f4ff531f7","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e4aa5e118c4d6974741","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749382,"character_end":749399,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749212,"character_end":749452,"quote":"ance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Section 146C inserted by the Finance Act, 2021. \n4 Section 146D inserted by the Finance Act, 2023. ","quote_sha256":"761ba0cf49d59281cfac5341aff5711a1683912c34d838df5d1851b227068c2a","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb23f3e28076f3f2a2ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749433,"character_end":749450,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":749263,"character_end":749452,"quote":"lgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Section 146C inserted by the Finance Act, 2021. \n4 Section 146D inserted by the Finance Act, 2023. ","quote_sha256":"3ab619a1b3905247c4e935a02e3c63e92d8cc612a37936c0a0787a83b51f6639","reader_fragment":"p-r-2b2ba404-748800-750400-34e97ed7fa55222c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-748800-750400-34e97ed7fa55222c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f1df3a8fe3e18d710d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751067,"character_end":751084,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750897,"character_end":751314,"quote":"                                          \n1 The words “who derives or expects to derive income chargeable to tax under this Ordinance in a tax \nyear” substituted by the Finance Act, 2003. \n2Clause (a) omitted by the Finance Act, 2010. Omitted clause (a) read as follows: \n \n   “(a) income chargeable to tax under the head “Capital Gains”; \n3 Clause (ba) omitted by the Finance Act, 2013. The omitted clause (ba) read","quote_sha256":"ece4189eb103ea7cac9c3bef955a0a52d62b0d26a584d6d437c9f9dccee8d7aa","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-687f721d0bae7a74f456","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751114,"character_end":751131,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":750944,"character_end":751361,"quote":"e words “who derives or expects to derive income chargeable to tax under this Ordinance in a tax \nyear” substituted by the Finance Act, 2003. \n2Clause (a) omitted by the Finance Act, 2010. Omitted clause (a) read as follows: \n \n   “(a) income chargeable to tax under the head “Capital Gains”; \n3 Clause (ba) omitted by the Finance Act, 2013. The omitted clause (ba) read as follows: \n“(ba)   income chargeable to tax ","quote_sha256":"7ec390e98b5ca4158a8180bbfdbb0e6bdc8e278c9c5f6e66e926c55d2d77f2ab","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4935a3245d0aeadccca","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751267,"character_end":751284,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751097,"character_end":751514,"quote":") omitted by the Finance Act, 2010. Omitted clause (a) read as follows: \n \n   “(a) income chargeable to tax under the head “Capital Gains”; \n3 Clause (ba) omitted by the Finance Act, 2013. The omitted clause (ba) read as follows: \n“(ba)   income chargeable to tax under section 15;” \n4The word “or” substituted by the Finance Act, 2009. \n5Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca) read as ","quote_sha256":"d735d33f8f0a79754da9f7f5a2e27a7cebf84f801c278fe26016657df6864093","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63704e4d70366d506ad0","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751415,"character_end":751432,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751245,"character_end":751662,"quote":"e (ba) omitted by the Finance Act, 2013. The omitted clause (ba) read as follows: \n“(ba)   income chargeable to tax under section 15;” \n4The word “or” substituted by the Finance Act, 2009. \n5Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance ","quote_sha256":"fa558093c02cf82970f5d480beae2dbab636152369f99d0eebe530cb21c34386","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a3b86e58cf80122a6fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751463,"character_end":751480,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751293,"character_end":751710,"quote":"tted clause (ba) read as follows: \n“(ba)   income chargeable to tax under section 15;” \n4The word “or” substituted by the Finance Act, 2009. \n5Clause (ca) omitted by the Finance Act, 2009. The omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance Act, 2009. \n7The words “or association of person","quote_sha256":"fbdc098489987fe46651b39109d45a653ef953015bc093edf9980896148b5da3","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0a67f5f28395e69c3c2","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751654,"character_end":751671,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751484,"character_end":751901,"quote":"e omitted clause (ca) read as follows: \n“(ca)  income chargeable to tax under section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance Act, 2009. \n7The words “or association of persons” omitted by the Finance Act, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hundred and fifty thousand” substituted ","quote_sha256":"ac00f9096c717a72b46fe6674ce1b2cb9acd099a2ee733695ca7052ab4ffce24","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0684de7053345a2451a8","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751728,"character_end":751745,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751558,"character_end":751975,"quote":"der section 233 and clauses (a) and (b) of sub-section (1) of \nsection 233A;” \n6Inserted by the Finance Act, 2009. \n7The words “or association of persons” omitted by the Finance Act, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hundred and fifty thousand” substituted by the Finance Act, 2003. \n10The word “two” substituted by the Finance Act","quote_sha256":"b860f001bafdee0f587fb7390231228bdb228f621fdae0ba26780b576063091b","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3213f753b00897549bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751803,"character_end":751820,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751633,"character_end":752050,"quote":";” \n6Inserted by the Finance Act, 2009. \n7The words “or association of persons” omitted by the Finance Act, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hundred and fifty thousand” substituted by the Finance Act, 2003. \n10The word “two” substituted by the Finance Act, 2010. \n11The words “five hundred thousand” substituted by the Finance Act","quote_sha256":"14519ba47464cc8d999e9a877d5c6c6ed7127ad4059f03e21e34eb91ddc3dbd8","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ce8f16a3112a157092b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751908,"character_end":751925,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751738,"character_end":752058,"quote":"t, 2010. \n8 The words “(a), (b),(ba)” substituted by (b) through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hundred and fifty thousand” substituted by the Finance Act, 2003. \n10The word “two” substituted by the Finance Act, 2010. \n11The words “five hundred thousand” substituted by the Finance Act, 2017. ","quote_sha256":"6b5d211a2ed8b67c732c2c6ee163c41309c14bbeaf43072b4f39f76b3af54872","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5074ff0e6f524550f785","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751964,"character_end":751981,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751794,"character_end":752058,"quote":" through Finance Act, 2020 dated 30th June, 2020 \n9 The words “one hundred and fifty thousand” substituted by the Finance Act, 2003. \n10The word “two” substituted by the Finance Act, 2010. \n11The words “five hundred thousand” substituted by the Finance Act, 2017. ","quote_sha256":"729254714036990a2f96edb57cf7e056e8f3dd303a6782cc3b36fe59e08d8fda","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e3b3cc42ac7a7f62708","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":752039,"character_end":752056,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":751869,"character_end":752058,"quote":"and fifty thousand” substituted by the Finance Act, 2003. \n10The word “two” substituted by the Finance Act, 2010. \n11The words “five hundred thousand” substituted by the Finance Act, 2017. ","quote_sha256":"66105a75ee379f7d4e1591d38911b55f3a0da9c871319d4622665431c6ffa6af","reader_fragment":"p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-750400-752000-2babdbb0c4811b7f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b098b1cc9f8ec9f28fbd","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":752830,"character_end":752847,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":752660,"character_end":753077,"quote":"as been filed;] \n \nB  \nis the tax assessed to the taxpayer for the latest tax year \n7[.] \n \n                                            \n1 Sub-section (3) omitted by the Finance Act, 2004. The omitted sub-section (3) read as follows:  \n“(3) Advance tax shall be payable by a taxpayer in respect of the following periods, namely:– \n(a) 1st of July to 30th September (referred to as the “September quarter”); \n(b) 1st O","quote_sha256":"479efc9141d9678bd1d340804d2c70f042472c3afbf524547b8ad305998e99d9","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f97a6f6d1a21bd869c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753319,"character_end":753336,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753149,"character_end":753566,"quote":"t January to 31st March (referred to as the “March quarter”); and \n(d) 1st April to 30th June (referred to as the “June quarter”).” \n2 Sub-section (4) substituted by the Finance Act, 2009. The substituted sub-section (4) read as \nfollows:  \n“(4) where the taxpayer is a company, the amount of advance tax due for a quarter shall be \ncomputed according to the following formula, namely:-  \n \n(A/4)  - B \nWhere – \nA \nis","quote_sha256":"56bf7459a981c41d7d4851ee081bb07b0229f1770de15b0919aa31658de389eb","reader_fragment":"p-r-2b2ba404-752000-753600-1c870f7511e6c66f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-752000-753600-1c870f7511e6c66f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ed45fe5e2a8aab7d84d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753844,"character_end":753861,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753674,"character_end":754058,"quote":"nance; and  \nB \nis the tax paid in the quarter for which a tax credit is allowed under section 168, other than \ntax deducted under section 149 or 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance Act, 2016. ","quote_sha256":"138fc0ff7eccf24253ff72d0a31eff2426caa9b3dc9b729ebe4f8fed56535d90","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0daa7e7a16822f2c7607","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753899,"character_end":753916,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753729,"character_end":754058,"quote":"h a tax credit is allowed under section 168, other than \ntax deducted under section 149 or 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance Act, 2016. ","quote_sha256":"bc933a6b3d7f14b8db1b518c7ba9e45dc74d06e193ae01754664ac8e213f9f5e","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d542a94cc4440181e64f","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753932,"character_end":753949,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753762,"character_end":754058,"quote":"ection 168, other than \ntax deducted under section 149 or 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance Act, 2016. ","quote_sha256":"72ae02f3944a125e09d062cee6705ef04813e160a1bfafa45295b65559afc137","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ada7ccace8777ba2b26c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753988,"character_end":754005,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753818,"character_end":754058,"quote":"r 155.” \n3Inserted by the Finance Act, 2010. \n4The semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance Act, 2016. ","quote_sha256":"1e52f34ac4c558f2757f5e885b7c76b62ddedf699a2cfec78c3da279eeead6ee","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2fd2fe90ee4fe1382680","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":754039,"character_end":754056,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":753869,"character_end":754058,"quote":"semi colon substituted by the Finance Act, 2018 \n5Added by the Finance Act, 2018. \n6 The word “ten” substituted by the Finance Act, 2024. \n7 Semicolon substituted by the Finance Act, 2016. ","quote_sha256":"3152ec1e3955073db8f97bbe7e9986382e6051e984cd169ab5eb4d0f9bd3082d","reader_fragment":"p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-753600-755200-cc0dd478ceb9f935","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d25c86802f09a157727","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755666,"character_end":755683,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755496,"character_end":755913,"quote":" shall also be \ntaken into account while working out payment of advance tax liability under this \nsection.] \n \n                                            \n1Added by the Finance Act, 2016. \n2 Expression inserted by the Finance Act, 2023. \n3The words, comma and figure “, other than tax deducted under section 155” omitted by the Finance \nAct, 2013.   \n4Sub-section (4A) omitted by Finance Act, 2015. The substituted s","quote_sha256":"66d71addf2aba3adf68ef21486db91ac85f389fb118a2a091bc0357c522d91c0","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2802ee876916d2338a11","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755715,"character_end":755732,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755545,"character_end":755962,"quote":"out payment of advance tax liability under this \nsection.] \n \n                                            \n1Added by the Finance Act, 2016. \n2 Expression inserted by the Finance Act, 2023. \n3The words, comma and figure “, other than tax deducted under section 155” omitted by the Finance \nAct, 2013.   \n4Sub-section (4A) omitted by Finance Act, 2015. The substituted sub-section read as follows:- \n \n“(4A) Any taxpaye","quote_sha256":"27deab3bbaaaf1c1435247ffbd05f1c8b9392cda95fc28e381b0e73ecf53a30c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-93ee9d8b9e43e11bb50d","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755825,"character_end":755843,"quote":"Finance \nAct, 2013","quote_sha256":"9149405aba9e1fc76fadebc4759c9c22335f59f845269de445b1b273d5dfa80c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755655,"character_end":756073,"quote":"ded by the Finance Act, 2016. \n2 Expression inserted by the Finance Act, 2023. \n3The words, comma and figure “, other than tax deducted under section 155” omitted by the Finance \nAct, 2013.   \n4Sub-section (4A) omitted by Finance Act, 2015. The substituted sub-section read as follows:- \n \n“(4A) Any taxpayer who is required to make payment of advance tax in accordance with sub-\nsection (4), shall estimate the tax pa","quote_sha256":"2240c760c572b18dfe42046d08f766f3cd1c04347d45cd610c7f7a54cc59a232","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e423df8df483204a8eff","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755877,"character_end":755894,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":755707,"character_end":756124,"quote":" by the Finance Act, 2023. \n3The words, comma and figure “, other than tax deducted under section 155” omitted by the Finance \nAct, 2013.   \n4Sub-section (4A) omitted by Finance Act, 2015. The substituted sub-section read as follows:- \n \n“(4A) Any taxpayer who is required to make payment of advance tax in accordance with sub-\nsection (4), shall estimate the tax payable by him for the relevant tax year, at any time","quote_sha256":"fb37c3bdd36b58f10b4ffe98e7cc6f7ffb07b2e2e599911021cd79e2d96a60cc","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f56530d5b28ecc3cc2c3","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756505,"character_end":756522,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756335,"character_end":756752,"quote":"amount of tax payable by him and thereafter pay such amount after making \nadjustment for the amount (if any) already paid in terms of sub-section (4)”. \n5Inserted by the Finance Act, 2018 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Express","quote_sha256":"80dc7d629ae1c3f8fd63d1609dc5424644f1f63858220f567cdfed4b6335b1a9","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7745a58c8d58c7595f62","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756541,"character_end":756558,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756371,"character_end":756788,"quote":"reafter pay such amount after making \nadjustment for the amount (if any) already paid in terms of sub-section (4)”. \n5Inserted by the Finance Act, 2018 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 202","quote_sha256":"7f9fc0b803a46ba7470cca5ca701cba8fa03b62705f1f1fe88c8b06a5af26bfa","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aae34ccec0105ff125e8","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756578,"character_end":756595,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756408,"character_end":756791,"quote":"\nadjustment for the amount (if any) already paid in terms of sub-section (4)”. \n5Inserted by the Finance Act, 2018 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"bc9ef0ab782aa56fd8b96664daadfa5ba0cb571def59525efeb1f26d4e00fffd","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc5bb4c1457b4aee66dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756615,"character_end":756632,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756445,"character_end":756791,"quote":"lready paid in terms of sub-section (4)”. \n5Inserted by the Finance Act, 2018 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"ba2ac87d83d162a515f94dd34c2211d828ee23591735312d9062228ebc4c8c3c","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26f75c664c69e6cc3a81","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756652,"character_end":756669,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756482,"character_end":756791,"quote":"4)”. \n5Inserted by the Finance Act, 2018 \n6Inserted by the Finance Act, 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"0bedc2a798454efbfddc0c1cbc5349bf7d0d23d1156e6c6333e7f70f3274ce5f","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ba32ec25fdcf7c1a492","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756722,"character_end":756739,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756552,"character_end":756791,"quote":", 2018. \n7Inserted by the Finance Act, 2018. \n8Inserted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"2aa9cdd9d8e23446c7450fc46d3d876b75492c59c35e8d3bd3c3ee97725844e5","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af6f307a8f31dff6df07","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756772,"character_end":756789,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":756602,"character_end":756791,"quote":"erted by the Finance Act, 2018. \n9Inserted by the Finance Act, 2009. \n10The expression “section 113” substituted by the Finance Act, 2016. \n11 Expression inserted by the Finance Act, 2023. ","quote_sha256":"96e3dabdb816896807910fa8b92b9429d301ff1c36bc44c0bfb4f1d985f7ff97","reader_fragment":"p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-755200-756800-5a7d2f535e98efc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aac2ed91d527a4abfd32","source":"pk-code-f40603913b933194","title":"Inserted by Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758012,"character_end":758041,"quote":"Inserted by Finance Act, 2003","quote_sha256":"b4ec5da24838cf63c843fb97735808a1d3db9fb54794330e167c77d80ceb72e9","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757842,"character_end":758271,"quote":"r before the 13[15th day of \nMarch]; and \n \n(d) \nin respect of the June quarter, on or before the 14[15th day of June]. \n \n                                            \n1 Inserted by Finance Act, 2003. \n2 Sub-section (4A) re-numbered by the Finance Act, 2006. \n3The words “or an association of persons” omitted by the Finance Act, 2010. \n4The word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” sub","quote_sha256":"20f1fd11c4b3022734f665426869da13d2780ae39e6199b9d7f23ade2dace5e2","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4080ed42ceb7b057f3b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758082,"character_end":758099,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757912,"character_end":758329,"quote":"e quarter, on or before the 14[15th day of June]. \n \n                                            \n1 Inserted by Finance Act, 2003. \n2 Sub-section (4A) re-numbered by the Finance Act, 2006. \n3The words “or an association of persons” omitted by the Finance Act, 2010. \n4The word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “","quote_sha256":"2bbb7029c3290486c995ce8a76f53318da35e8097b9230618745f857281329ed","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4312a754b4863cb3f5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758159,"character_end":758176,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":757989,"character_end":758406,"quote":"                    \n1 Inserted by Finance Act, 2003. \n2 Sub-section (4A) re-numbered by the Finance Act, 2006. \n3The words “or an association of persons” omitted by the Finance Act, 2010. \n4The word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance","quote_sha256":"30d88b49127e518c0e060318773589fa7e59d4a8135431f756a9db09c37bf7b7","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6be4b3ab7a0d4a4334d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758214,"character_end":758231,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758044,"character_end":758461,"quote":"2 Sub-section (4A) re-numbered by the Finance Act, 2006. \n3The words “or an association of persons” omitted by the Finance Act, 2010. \n4The word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the","quote_sha256":"8021fca4a652b09ac274dda4ee9a815a09129adfd526b0821994a04cbc491149","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1aa49e893ba995eeb721","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758287,"character_end":758303,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758117,"character_end":758533,"quote":"an association of persons” omitted by the Finance Act, 2010. \n4The word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted b","quote_sha256":"57990c7aaa0616ad34ece55d8e1046a347e8b709f0a6fe149a911c002918d663","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-400a6d787cd77be37bb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758352,"character_end":758369,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758182,"character_end":758599,"quote":"e word “two” substituted by the Finance Act, 2010. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Fina","quote_sha256":"eebd5f38dcf2ef28b5ef62f020cc186e1d8083e920da3a9f89bf00c7dc90e8f9","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb8db78eec565874ab25","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758399,"character_end":758416,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758229,"character_end":758646,"quote":"10. \n5The word “five hundred thousand” substituted by the Finance Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Finance Act, 2005. \n11 The figure and words “7th da","quote_sha256":"592b175b6ddf8d30c3b9a8962eda405950c8735f3a20de70705b26abf00ec7f3","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31452d96e74d404b0877","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758462,"character_end":758479,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758292,"character_end":758709,"quote":"ce Act 2017. \n6The words and figure “or 155” omitted by the Finance Act, 2013. \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Finance Act, 2005. \n11 The figure and words “7th day of October” substituted by the Finance Act, 2004. \n12 The fig","quote_sha256":"3623d4826adf95b2a683e6c78b8225be17fc0416f4e43dd9a0c79b4710bd72a5","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca7b714fcd9807850708","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758539,"character_end":758556,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758369,"character_end":758786,"quote":". \n7 Explanation added by the Finance Act, 2023. \n8The words “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Finance Act, 2005. \n11 The figure and words “7th day of October” substituted by the Finance Act, 2004. \n12 The figure and words “7th day of January” substituted by the Finance Act, 2004. \n13T","quote_sha256":"ac6820b5cf4e6b39a1e81545127878c5cf20c3350fed3813fb605f3a7a507340","reader_fragment":"p-r-2b2ba404-756800-758400-409777e551cb4282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-756800-758400-409777e551cb4282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33b7a001ee49aac9f2e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758595,"character_end":758612,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758425,"character_end":758842,"quote":"ords “a taxpayer” substituted by the Finance Act, 2009. \n9The words “or an association of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Finance Act, 2005. \n11 The figure and words “7th day of October” substituted by the Finance Act, 2004. \n12 The figure and words “7th day of January” substituted by the Finance Act, 2004. \n13The figure and words “7th day of April” substituted by th","quote_sha256":"5c40721d078a80fdea7e3524e48d5e45fe59760e8ce1debc62961f038d1ee800","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a687ceae7ab2a554dab","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758679,"character_end":758696,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758509,"character_end":758926,"quote":"on of persons” omitted by the Finance Act, 2010. \n10 The word “by” substituted by the Finance Act, 2005. \n11 The figure and words “7th day of October” substituted by the Finance Act, 2004. \n12 The figure and words “7th day of January” substituted by the Finance Act, 2004. \n13The figure and words “7th day of April” substituted by the Finance Act, 2004. \n14 The figure and words “21st day of June” substituted by the ","quote_sha256":"a48137069a14b02e4940c28f26efbd2b235c56f424593c4551407d77693e9427","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-797b96791b310381e871","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758763,"character_end":758780,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758593,"character_end":758945,"quote":"e Finance Act, 2005. \n11 The figure and words “7th day of October” substituted by the Finance Act, 2004. \n12 The figure and words “7th day of January” substituted by the Finance Act, 2004. \n13The figure and words “7th day of April” substituted by the Finance Act, 2004. \n14 The figure and words “21st day of June” substituted by the Finance Act, 2004. ","quote_sha256":"52f22024c023e32dda1dd90322e2844b17d75698f8611e418370739075f683ad","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-687b0b64d3e3a7d1fe69","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758844,"character_end":758861,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758674,"character_end":758945,"quote":" the Finance Act, 2004. \n12 The figure and words “7th day of January” substituted by the Finance Act, 2004. \n13The figure and words “7th day of April” substituted by the Finance Act, 2004. \n14 The figure and words “21st day of June” substituted by the Finance Act, 2004. ","quote_sha256":"2f923a73f379cf6198c0ef93b257320bf924edac252333da9002fb881dda9ad2","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2afbfed5d593bfdb67ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758926,"character_end":758943,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":758756,"character_end":758945,"quote":"by the Finance Act, 2004. \n13The figure and words “7th day of April” substituted by the Finance Act, 2004. \n14 The figure and words “21st day of June” substituted by the Finance Act, 2004. ","quote_sha256":"b9d9cf23ac593a3441d26865214a5cefc85d1ace5051ba22fe6ba0d8007cdf98","reader_fragment":"p-r-2b2ba404-758400-760000-db8638c7769f4333","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-758400-760000-db8638c7769f4333","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9df1cab00aff10ffe7e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":760761,"character_end":760778,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":760591,"character_end":761008,"quote":"he provisions of this sub-section shall not \nbe applicable to individual investors.] \n \n                                            \n1Sub-section (5A) substituted by the Finance Act, 2010. The substituted sub-section (5A) read as \nfollows: \n \n \n“(5A)  Advance tax is payable by a company to the Commissioner –  \n(a)  \nin respect of the September quarter, on or before the 15th day of \nOctober; \n(b)  \nin respect of th","quote_sha256":"03d1a0fa9cc9cbe98cf247610178419a2285e886903113f1d0e04a01157c22bc","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3c19743e78043a47116","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":761225,"character_end":761259,"quote":"Inserted by the Finance Act,  2010","quote_sha256":"f561d4a81163905e0ca774f8549a91697481e83184a93cb837953136b54e2483","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":761055,"character_end":761318,"quote":"f January; \n(c)   \nin respect of the March quarter, on or before the 15th day of April; and \n(d)  \nin respect of the June quarter, on or before the 15th day of June.” \n2 Inserted by the Finance Act,  2010. \n3The word “seven” substituted by the Finance Act, 2011. ","quote_sha256":"8bf1ee51157cfab82b317cc18f568430aed4c4a28ca928eff789f664d2eb15a9","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ea16fef80e29e5a7fb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":761299,"character_end":761316,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":761129,"character_end":761318,"quote":"day of April; and \n(d)  \nin respect of the June quarter, on or before the 15th day of June.” \n2 Inserted by the Finance Act,  2010. \n3The word “seven” substituted by the Finance Act, 2011. ","quote_sha256":"32dc750d024c6d3a5b52ee23282c9d3adcb988085c8edccf80965b06943565bc","reader_fragment":"p-r-2b2ba404-760000-761600-809514d3298fc615","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-760000-761600-809514d3298fc615","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b5ec7a305641c517ceb","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763219,"character_end":763236,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763049,"character_end":763466,"quote":"computation of the estimated taxable \nincome of the relevant tax year 5[.] \n \n6[    ]  ] \n                                            \n1 Sub-section (5C) inserted by the Finance Act, 2023. \n2Sub-section (6) substituted by the Finance Act, 2004. The substituted sub-section (6) read as \nfollows:  \n“(6) \nThe turnover of a taxpayer for the period from 16th to 30th June of the June quarter shall \nbe taken to be equal t","quote_sha256":"465a05dec8aa4d96550e55b015cea913058b37a4e95f914661c5bc3c01fbb0ae","reader_fragment":"p-r-2b2ba404-761600-763200-2af14288e9befdc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-761600-763200-2af14288e9befdc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9515882cccc10be4160d","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763275,"character_end":763292,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763105,"character_end":763522,"quote":"vant tax year 5[.] \n \n6[    ]  ] \n                                            \n1 Sub-section (5C) inserted by the Finance Act, 2023. \n2Sub-section (6) substituted by the Finance Act, 2004. The substituted sub-section (6) read as \nfollows:  \n“(6) \nThe turnover of a taxpayer for the period from 16th to 30th June of the June quarter shall \nbe taken to be equal to the turnover for the period from 1st to 15th June of t","quote_sha256":"1e0dde14d6c1c1fcfb5fd885bab85e9f30eb168b7bfd1dce17aca6231497bd5f","reader_fragment":"p-r-2b2ba404-761600-763200-2af14288e9befdc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-761600-763200-2af14288e9befdc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39a17ab7b0c55834a0cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763568,"character_end":763585,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763398,"character_end":763815,"quote":" 16th to 30th June of the June quarter shall \nbe taken to be equal to the turnover for the period from 1st to 15th June of that quarter.” \n3 Full stop substituted by the Finance Act, 2018. \n4 Added by the Finance Act 2018. \n5 Colon substituted by the Finance Act, 2021. \n6 Second proviso omitted by the Finance Act, 2021. The omitted proviso read as follows: \n“Provided further that where the Commissioner is not sati","quote_sha256":"11fb9640ff55a6154c6ccc298acf69ae72ba7c35e5607ba377c298295b9520b5","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2d88a9d82914f2105063","source":"pk-code-f40603913b933194","title":"Added by the Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763590,"character_end":763619,"quote":"Added by the Finance Act 2018","quote_sha256":"06a6c16bcdc69d03a7de529019b66fe9e3cb40ef3457cc543e1c9655e81c900f","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763420,"character_end":763849,"quote":"the June quarter shall \nbe taken to be equal to the turnover for the period from 1st to 15th June of that quarter.” \n3 Full stop substituted by the Finance Act, 2018. \n4 Added by the Finance Act 2018. \n5 Colon substituted by the Finance Act, 2021. \n6 Second proviso omitted by the Finance Act, 2021. The omitted proviso read as follows: \n“Provided further that where the Commissioner is not satisfied with the  documentary \nevide","quote_sha256":"2c004d25580bb45ebc6d7c1c3634a112ba1a0d1e5ff95d3f0275b4f4ae274484","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37a1dae47bf09ce96390","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763649,"character_end":763666,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763479,"character_end":763896,"quote":"r for the period from 1st to 15th June of that quarter.” \n3 Full stop substituted by the Finance Act, 2018. \n4 Added by the Finance Act 2018. \n5 Colon substituted by the Finance Act, 2021. \n6 Second proviso omitted by the Finance Act, 2021. The omitted proviso read as follows: \n“Provided further that where the Commissioner is not satisfied with the  documentary \nevidence provided or where an estimate of the amount","quote_sha256":"da5619c79eaab0c6ac9736055b190e540387b23316b5ce8b3a76a627283d7333","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2605f8eac15df5521579","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763701,"character_end":763718,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":763531,"character_end":763948,"quote":"er.” \n3 Full stop substituted by the Finance Act, 2018. \n4 Added by the Finance Act 2018. \n5 Colon substituted by the Finance Act, 2021. \n6 Second proviso omitted by the Finance Act, 2021. The omitted proviso read as follows: \n“Provided further that where the Commissioner is not satisfied with the  documentary \nevidence provided or where an estimate of the amount of tax payable is not accompanied by \ndetails menti","quote_sha256":"0103945e4f39e9672d935bf1cf2e253fb9aebc927d4b68d35b3c92d2cd8606c3","reader_fragment":"p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-763200-764800-8466a5c47d7aee4d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9659a3c28f0abe21ee9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766170,"character_end":766187,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766000,"character_end":766417,"quote":" on \naccount of sale of goods, or export of goods, or at the time of making payment to \n                                            \n1Sub-section (6A) substituted by the Finance Act, 2009. The substituted sub-section (6A) read as \nfollows: \n“(6A) \nNotwithstanding anything contained in this section, where the taxpayer is a company, \nadvance tax shall be payable by it in the absence of last assessed income also. The","quote_sha256":"79fba35a19f263ef64e467d4e0027ecef9934808afed90b7ef48f35f9785e4dd","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-298fd7a3cf75ae0e9059","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766503,"character_end":766537,"quote":"Inserted by the Finance Act, \n2009","quote_sha256":"c7d47dc2924601e8b4163c53d5a2616695104a0a8e510e6f4668252d01d79443","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766333,"character_end":766767,"quote":"\nadvance tax shall be payable by it in the absence of last assessed income also. The taxpayer shall \nestimate the amount of advance tax payable on the basis of estimated Inserted by the Finance Act, \n2009.” \n2 The expression “section 113” substituted by the Finance Act, 2016. \n3 Clause (a) omitted by the Finance Act, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided ","quote_sha256":"e5b7831c6427656b6e8ec33943ea55007dc78fd80b508a22e61302cc161bce07","reader_fragment":"p-r-2b2ba404-764800-766400-47254ff891a09eff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-764800-766400-47254ff891a09eff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c98a7fbfc32ac77a5d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766591,"character_end":766608,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766421,"character_end":766838,"quote":"payer shall \nestimate the amount of advance tax payable on the basis of estimated Inserted by the Finance Act, \n2009.” \n2 The expression “section 113” substituted by the Finance Act, 2016. \n3 Clause (a) omitted by the Finance Act, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided in sub-section (4AA);” \n4Clause (b) omitted by the Finance Act, 2008. T","quote_sha256":"ef0b99d1d864d26ebe0d0d8eb2a27ae5942669766f566ceaa9152d37dbbb9942","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-745ba139cacf378df159","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766639,"character_end":766656,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766469,"character_end":766886,"quote":"payable on the basis of estimated Inserted by the Finance Act, \n2009.” \n2 The expression “section 113” substituted by the Finance Act, 2016. \n3 Clause (a) omitted by the Finance Act, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided in sub-section (4AA);” \n4Clause (b) omitted by the Finance Act, 2008. The omitted clause (b) read as follows: \n“(b) \nma","quote_sha256":"ba832f158fe92c2bfb9251736647e183d120db3bbd4571364f39916cc088a484","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-40fa6feaf7a7f8ea91b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766818,"character_end":766835,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766648,"character_end":767010,"quote":"ct, 2008. The omitted clause (a) read as follows: \n“(a) \ntaking into account tax payable under section 113 as provided in sub-section (4AA);” \n4Clause (b) omitted by the Finance Act, 2008. The omitted clause (b) read as follows: \n“(b) \nmaking adjustment for the amount (if any) already paid.” \n5 New sub-sections (6B) and (6C) inserted by the Finance Act, 2024. ","quote_sha256":"999fb10352deca92f3a045a82aed99031e0cea7e2aad301cf7d5207eb270141c","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-570128e6cdf5d0b89021","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766991,"character_end":767008,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":766821,"character_end":767010,"quote":"ance Act, 2008. The omitted clause (b) read as follows: \n“(b) \nmaking adjustment for the amount (if any) already paid.” \n5 New sub-sections (6B) and (6C) inserted by the Finance Act, 2024. ","quote_sha256":"fd29bcb81bfc54271b2442ba5c33ea3030badf6fa2e9f492a3614c95f8b4f975","reader_fragment":"p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-766400-768000-0e2e07cf49c1130a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f14e2f3c897b744e3c82","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769185,"character_end":769202,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769015,"character_end":769432,"quote":"e \nunder this section as if the amount due were tax due under an assessment order. \n \n                                            \n1New sub-section (7A) inserted through Finance Act, 2020 dated 30th June, 2020 \n2Sub-section (11) omitted by the Finance Act, 2004. The omitted sub-section (11) read as follows:  \n“(11)  In this section, “turnover” shall not include amounts referred to in clauses (a), (b), (ba), (c) an","quote_sha256":"02088d8e5ab4e3cbc8af0e551202a786e5a3e30d0a7b1afd2e0a6f04e849d04b","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a2ffa2d89399a573f78","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769259,"character_end":769276,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769089,"character_end":769497,"quote":"t order. \n \n                                            \n1New sub-section (7A) inserted through Finance Act, 2020 dated 30th June, 2020 \n2Sub-section (11) omitted by the Finance Act, 2004. The omitted sub-section (11) read as follows:  \n“(11)  In this section, “turnover” shall not include amounts referred to in clauses (a), (b), (ba), (c) and \n(d) of sub-section (1).” \n3Inserted by the Finance Act, 2016. ","quote_sha256":"38d500e470e774b6674439fc822478af5c09b3d33108ccd8fde7e55bd62c13e9","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd46b8a624604d80d2aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769478,"character_end":769495,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":769308,"character_end":769497,"quote":"ead as follows:  \n“(11)  In this section, “turnover” shall not include amounts referred to in clauses (a), (b), (ba), (c) and \n(d) of sub-section (1).” \n3Inserted by the Finance Act, 2016. ","quote_sha256":"ff2f97e1b777b5f2cc28f4b86c54ef9e694757bff63e8bf1ac4f58406a2b8f8c","reader_fragment":"p-r-2b2ba404-768000-769600-12f035447ef3567a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-768000-769600-12f035447ef3567a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c14555c18ba38cc60eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771622,"character_end":771639,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771452,"character_end":771869,"quote":"nd same has been collected by the payment intermediary \nas defined in section 153.] \n                                            \n1Words “who was filer” substituted from Finance Act, 2019 \n2 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 The “full stop” substituted by “colon” and thereafter proviso added through Finance Act, 2020 dated \n30th June, 2020 \n4 Full stop substituted and a new","quote_sha256":"a9d7b2bcfdaecfdbd93ec6b14d2c00a5b000b08d2d8e188d85a2be85974b47cb","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-06df67ae8b5bb9c7d597","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771675,"character_end":771692,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771505,"character_end":771913,"quote":"y \nas defined in section 153.] \n                                            \n1Words “who was filer” substituted from Finance Act, 2019 \n2 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 The “full stop” substituted by “colon” and thereafter proviso added through Finance Act, 2020 dated \n30th June, 2020 \n4 Full stop substituted and a new proviso inserted by the Finance Act, 2025. ","quote_sha256":"2bef92ee3f362415bc5bb69e714af2b13a74254eee95970087adacfbd156ac48","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7bdc4a6b9aa2031358c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771794,"character_end":771811,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771624,"character_end":771913,"quote":"nance Act, 2019 \n2 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 The “full stop” substituted by “colon” and thereafter proviso added through Finance Act, 2020 dated \n30th June, 2020 \n4 Full stop substituted and a new proviso inserted by the Finance Act, 2025. ","quote_sha256":"bfc128ec79cd0e4ae914ff429d96e27b0fc0ab73d1a1fbfde84b49094201b1fe","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cca02013b9bb0512a620","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771894,"character_end":771911,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":771724,"character_end":771913,"quote":"ull stop” substituted by “colon” and thereafter proviso added through Finance Act, 2020 dated \n30th June, 2020 \n4 Full stop substituted and a new proviso inserted by the Finance Act, 2025. ","quote_sha256":"6d67a4754d24751f6cb2d9a82b9865658c08e39d29b30084935ac42c437a5f14","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-669884a7235126deafa4","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":772642,"character_end":772659,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":772472,"character_end":772889,"quote":"customs-duty, at the time customs-duty would be payable if the goods \nwere dutiable. \n \n                                            \n1 Sub-section (2) substituted by the Finance Act, 2007. The substituted sub-section (2) read as \nfollows:  \n“(2) This section shall not apply to – \n(a) \nthe re-importation of re-usable containers for re-export qualifying for customs-\nduty and sales tax exemption on temporary import u","quote_sha256":"5ace63cb2ece33e09b81855a53d8e9877954b9a1bea13492ce28137c21dcd06d","reader_fragment":"p-r-2b2ba404-771200-772800-09bc49e9bad627ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-771200-772800-09bc49e9bad627ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7ee1c4126b2f31be87d","source":"pk-code-f40603913b933194","title":"Omitted by Finance act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773099,"character_end":773127,"quote":"Omitted by Finance act, 2015","quote_sha256":"c727dbfc5d8ec222542a1a86cfe62ebce23691c528063e1233186e59ea2dfc3f","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":772929,"character_end":773357,"quote":". 344(1)/95, dated the 25th day of April, 1995; or \n(b) \nthe importation of the following petroleum products – \n“Motor Spirit (MS), Furnace Oil (FO), JP-1 and MTBE”.” \n2 Omitted by Finance act, 2015. The omitted sub-section (2) read as follows:- \n“(2)Nothing contained in sub-section (1) shall apply to any goods or class of goods or persons or \nclass of persons importing such goods or class of goods as may be specified by the","quote_sha256":"3acff2a18a85557560707ba6b99f74a2adb87f4e075a473d59143940f2a28ecc","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d52e9f92c872b402c81d","source":"pk-code-f40603913b933194","title":"Inserted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773369,"character_end":773398,"quote":"Inserted by Finance Act, 2015","quote_sha256":"5c8291e455e4e3657a32bffe8dcb7245138e37fb3c1dde067ed8dc64b0bf5d63","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773199,"character_end":773628,"quote":"n sub-section (1) shall apply to any goods or class of goods or persons or \nclass of persons importing such goods or class of goods as may be specified by the Board.” \n3 Inserted by Finance Act, 2015. \n4Inserted by the Finance Act, 2018. \n5Sub-section (3) omitted by the Finance Act, 2007. The omitted sub-section (3) read as follows: \n“(3) Where a manufacturer imports raw materials (other than edible oils) exclusively for the ","quote_sha256":"7dda72d09e9d7802f5c0304bf5cbc708c7a961ecc6384d0c95406a370589da1e","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e3b074e2fcaed6d5f37a","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773418,"character_end":773435,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773248,"character_end":773665,"quote":"ss of goods or persons or \nclass of persons importing such goods or class of goods as may be specified by the Board.” \n3 Inserted by Finance Act, 2015. \n4Inserted by the Finance Act, 2018. \n5Sub-section (3) omitted by the Finance Act, 2007. The omitted sub-section (3) read as follows: \n“(3) Where a manufacturer imports raw materials (other than edible oils) exclusively for the \nmanufacturer’s own use, the Commissi","quote_sha256":"65425ac8e0ff4a813ccdd7420ad9d3320fae0f5edc33930eac00c3720a57496b","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-71ac21497285f088b38d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773470,"character_end":773487,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773300,"character_end":773717,"quote":"g such goods or class of goods as may be specified by the Board.” \n3 Inserted by Finance Act, 2015. \n4Inserted by the Finance Act, 2018. \n5Sub-section (3) omitted by the Finance Act, 2007. The omitted sub-section (3) read as follows: \n“(3) Where a manufacturer imports raw materials (other than edible oils) exclusively for the \nmanufacturer’s own use, the Commissioner may certify a reduction (of up to seventy five ","quote_sha256":"b6fb80d2146f3ff15aac17c106e6d8da8f779ee4296b86cdb9613013201a37f4","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7445a4c111ddc27663f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773962,"character_end":773979,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":773792,"character_end":774209,"quote":"aggregate of tax paid or collected in a \ntax year equals the amount of tax paid by the manufacturer in the immediately preceding year.” \n6 Sub-section (4) omitted by the Finance Act, 2007. The omitted sub-section (4) read as follows: \n“ (4)  Notwithstanding the provisions of sub-section (3), a person being a manufacturer who is liable \nto pay advance tax under section 147, imports raw materials (other than edible ","quote_sha256":"947c9e0bfcf522da87a1ce8937606fcd520aa36754b1108b283895960f744785","reader_fragment":"p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-772800-774400-bbcc7839cf6e30af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1466450844e7f1620d3a","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":774667,"character_end":774684,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":774497,"character_end":774914,"quote":"person to whom an exemption certificate has been issued fails to \npay any instalment due, the Commissioner may cancel the certificate.” \n7Sub-section (4A) omitted by the Finance Act, 2008. The omitted sub-section (4A) read as follows:- \n“(4A) Where, in the case of a person whose income is not subject to final taxation, the Commissioner \nis satisfied that such person is not likely to pay any tax (other than tax und","quote_sha256":"dee496bc7d787c8ce70cc5eb9b9a71519873d5570e0d95f43219b8fbbea03cdc","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88810b16642bf3216a33","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775237,"character_end":775254,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775108,"character_end":775484,"quote":"\f\nChapter X – Procedure__________________________________ \n \n306 \n \n \n(6) \n1[Subject to sub-section (6A), the] provisions of the Customs Act, 1969 \n(IV of 1969), in so far as relevant, shall apply to the collection of tax under this \nsection. \n \n2[(6A) The Board may, by notification in the official Gazette, determine the \nminimum value of goods for the purpose of collection","quote_sha256":"c281362028427c736e0d117aaaca7e58a56bded6019e0ffd98dff23a79b7dfb8","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65c3e978a7db74b9c755","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775977,"character_end":775994,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775807,"character_end":776224,"quote":"ected under this section 8[   ] by an \nindustrial undertaking for its own use.] 9[  ] \n \n                                            \n1 The word “The” substituted by the Finance Act, 2024. \n2 Sub-section (6A) inserted by the Finance Act, 2024. \n3Sub-section (7) substituted by the Finance Act, 2006. The substituted sub-section (7) read as \nfollows: \n“(7) \nExcept in the case of an industrial undertaking importing go","quote_sha256":"cc466963f877aebe27eb6bc2682ac9136a4421e0bd1300219fe5627c79a6c09d","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8f60d701ca787d99077","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776032,"character_end":776049,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775862,"character_end":776279,"quote":"taking for its own use.] 9[  ] \n \n                                            \n1 The word “The” substituted by the Finance Act, 2024. \n2 Sub-section (6A) inserted by the Finance Act, 2024. \n3Sub-section (7) substituted by the Finance Act, 2006. The substituted sub-section (7) read as \nfollows: \n“(7) \nExcept in the case of an industrial undertaking importing goods as raw materials, plant, \nmachinery and equipment f","quote_sha256":"73c6e3176abe673547d4687c0cd800aef9b2b8559048595029134ed9d5b877b2","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b77bdbabd433eb97ac8","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776088,"character_end":776105,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":775918,"character_end":776335,"quote":"                      \n1 The word “The” substituted by the Finance Act, 2024. \n2 Sub-section (6A) inserted by the Finance Act, 2024. \n3Sub-section (7) substituted by the Finance Act, 2006. The substituted sub-section (7) read as \nfollows: \n“(7) \nExcept in the case of an industrial undertaking importing goods as raw materials, plant, \nmachinery and equipment for its own use, the tax collected under this section sha","quote_sha256":"dabab93be421951103ed81872e8337cf243fd4cd7e55ec339e865286d7d99543","reader_fragment":"p-r-2b2ba404-774400-776000-decb47c5087cf9dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-774400-776000-decb47c5087cf9dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5ab03bcda0f5e606e74","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776457,"character_end":776474,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776287,"character_end":776704,"quote":"wn use, the tax collected under this section shall be a final tax on \nthe income of the importer arising from the imports subject to sub-section (1).” \n4Inserted by  the Finance Act, 2012. \n5Words “a final” substituted through Finance Act, 2019.  \n6Expression “except as provided under sub-section (8)” omitted through Finance Act, 2019. \n7The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Wo","quote_sha256":"590667ef4f42c94b7749202d5ee6d4e7243ade9ceb7159bddbcbfa8e50460ed7","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8856d0f3a4a6ea4172ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776514,"character_end":776531,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776344,"character_end":776761,"quote":"inal tax on \nthe income of the importer arising from the imports subject to sub-section (1).” \n4Inserted by  the Finance Act, 2012. \n5Words “a final” substituted through Finance Act, 2019.  \n6Expression “except as provided under sub-section (8)” omitted through Finance Act, 2019. \n7The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Words “at the rate of 1% or 2%” omitted by the Finance Act,","quote_sha256":"dfd618e29325983093b70bafd1924b1e4ac728239f98ad9044d0a96590120033","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-572923530fad121b8800","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776606,"character_end":776623,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776436,"character_end":776853,"quote":"” \n4Inserted by  the Finance Act, 2012. \n5Words “a final” substituted through Finance Act, 2019.  \n6Expression “except as provided under sub-section (8)” omitted through Finance Act, 2019. \n7The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Words “at the rate of 1% or 2%” omitted by the Finance Act, 2022.  \n9The hyphen and clauses (a),(c),(d)and (e) omitted through Finance Act 2020 dated 3","quote_sha256":"75e35f0180850455e892e2fc32fdb2494b04604d7e133e07ef91d8d835e717cd","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c57553c135e7d418149a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776659,"character_end":776676,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776489,"character_end":776906,"quote":"nal” substituted through Finance Act, 2019.  \n6Expression “except as provided under sub-section (8)” omitted through Finance Act, 2019. \n7The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Words “at the rate of 1% or 2%” omitted by the Finance Act, 2022.  \n9The hyphen and clauses (a),(c),(d)and (e) omitted through Finance Act 2020 dated 30th June, 2020      \n— (a)  raw material, plant, mach","quote_sha256":"8dd6eeba3a42de95d81160288deee2cb46874956b51dde0cc451819bfb0b00ea","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb56f46e7a59264c6047","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776749,"character_end":776766,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776579,"character_end":776996,"quote":"ction (8)” omitted through Finance Act, 2019. \n7The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Words “at the rate of 1% or 2%” omitted by the Finance Act, 2022.  \n9The hyphen and clauses (a),(c),(d)and (e) omitted through Finance Act 2020 dated 30th June, 2020      \n— (a)  raw material, plant, machinery, equipment and parts by an industrial  undertaking for its own \nuse; \n[ ] \n(c)  \n [m","quote_sha256":"996069e5300e28c84ef1c0c2a9908d1111e14b113157cfcdc0f87cf329c2f1a2","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92c39b2fefab39724e34","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776829,"character_end":776845,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":776659,"character_end":777075,"quote":"Finance Act, 2020 dated 30th June, 2020 \n8 Words “at the rate of 1% or 2%” omitted by the Finance Act, 2022.  \n9The hyphen and clauses (a),(c),(d)and (e) omitted through Finance Act 2020 dated 30th June, 2020      \n— (a)  raw material, plant, machinery, equipment and parts by an industrial  undertaking for its own \nuse; \n[ ] \n(c)  \n [motor vehicles] in CBU condition by manufacturer of [motor vehicles] [;] \n[(d)  ","quote_sha256":"aa2f7c4bd44b21389e4e7173c881d511d58b1360519df34fac839084547e0254","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c46164a033e0471beda","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":777565,"character_end":777584,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":777395,"character_end":777790,"quote":"ale of goods;  \n(vi) \nmaintain a system for issuance of 100% cash receipts on sales; \n(vii) \npresent accounts for tax audit every year; \n(viii) \nis registered9[under the Sales Tax Act, 1990] and \n(ix) \nmake sales of industrial raw material of manufacturer registered [Under the Sales Tax \nAct,1990] [; and] ] \n [(e)  \na foreign produced film imported for the purposes of screening and viewing.] ","quote_sha256":"071d5100d301573e1e98fda7ea7445fe44ad9b26789297e9e85c68bc2435a976","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1cd6bcde9137d892464d","source":"pk-code-f40603913b933194","title":"Sales Tax Act,1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":777673,"character_end":777692,"quote":"Sales Tax \nAct,1990","quote_sha256":"f053626dcab670b2f0f203f10886a9508779d91b897bd6975a348c73298ab7dd","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":777503,"character_end":777790,"quote":"s for tax audit every year; \n(viii) \nis registered9[under the Sales Tax Act, 1990] and \n(ix) \nmake sales of industrial raw material of manufacturer registered [Under the Sales Tax \nAct,1990] [; and] ] \n [(e)  \na foreign produced film imported for the purposes of screening and viewing.] ","quote_sha256":"d766e62dbe4524a62cce4a3b0151ab75cb106cea5b2991138342134ba40908a4","reader_fragment":"p-r-2b2ba404-776000-777600-923d364e3641d5ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-776000-777600-923d364e3641d5ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-93e431fa4c275035eece","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778525,"character_end":778542,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778355,"character_end":778772,"quote":"entry therein this sub-section.]  \n \n2[  ] \n \n(9) \nIn this section – \n \n“Collector of Customs” means the person appointed as Collector of \nCustoms under section 3 of the Customs Act, 1969 (IV of 1969), and \nincludes a Deputy Collector of Customs, an Additional Collector of \nCustoms, or an officer of customs appointed as such under the \naforesaid section; 3[  ] \n \n4[Value of goods means – \n \n(a) in case of goods ch","quote_sha256":"ecb52e035bc74c0c573852657ba797a362aec41656619ebbf48f3f854a2f36e2","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fd3cd499d1d115ca66c","source":"pk-code-f40603913b933194","title":"Third Schedule of the Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778814,"character_end":778856,"quote":"Third \nSchedule of the Sales Tax Act, 1990","quote_sha256":"22a796117b012789d209c7e484ab8a58ed31d3f4067f3ad04362abf4810da61d","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778644,"character_end":779086,"quote":" officer of customs appointed as such under the \naforesaid section; 3[  ] \n \n4[Value of goods means – \n \n(a) in case of goods chargeable to tax at retail price under the Third \nSchedule of the Sales Tax Act, 1990, the retail price of such goods \nincreased by sales tax payable in respect of the import and \ntaxable supply of the goods; 5[  ] ] \n \n                                            \n1 The sub-section (7A) inserted by the Finance Act","quote_sha256":"f92e912179b7d112a299846d99227c0fda5fb6ff434e4697ff06eeba0d3e88c7","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed5065cedff47fa5e556","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779075,"character_end":779092,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778905,"character_end":779322,"quote":"les tax payable in respect of the import and \ntaxable supply of the goods; 5[  ] ] \n \n                                            \n1 The sub-section (7A) inserted by the Finance Act, 2022. \n2 Sub-section (8) and (8A) omitted through Finance Act, 2020 dated 30th June 2020 the omitted sub-\nsection read as follows: \n[ ]  [(8) The tax required to be collected from a person under this section shall be minimum tax \nfor ","quote_sha256":"54b3f50acaa654b8ea44debb2c2198c8f9e5efd9d1ae1fd6b03d7529d298ed07","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f8e761f5a33e1eceeabe","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779138,"character_end":779155,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":778968,"character_end":779385,"quote":" the goods; 5[  ] ] \n \n                                            \n1 The sub-section (7A) inserted by the Finance Act, 2022. \n2 Sub-section (8) and (8A) omitted through Finance Act, 2020 dated 30th June 2020 the omitted sub-\nsection read as follows: \n[ ]  [(8) The tax required to be collected from a person under this section shall be minimum tax \nfor a tax year on the import of─ \n [(a)] \n \n(b) \nedible oil; \n(c) \n","quote_sha256":"cd00503de5f555085bddece267ce914f112332cd6e19c3a7a6ff23976a8688e5","reader_fragment":"p-r-2b2ba404-777600-779200-69a7b2aa505d8137","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-777600-779200-69a7b2aa505d8137","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ba5f1fff7a0034bde74","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779676,"character_end":779693,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779506,"character_end":779923,"quote":"1 to 39.12.] \n  [(8A) The tax collected under this section at the time of import of ships   by ship-breakers shall \nbe  [minimum] tax.] \n \n3The word “and” omitted by the Finance Act, 2004. \n4 The expressions substituted by the Finance Act, 2020 dated 30th June, 2020 the substituted \nexpressions read as follows:  \n“value of the goods means the value of the goods as determined under the Customs Act, 1969 (IV of \n196","quote_sha256":"0f4676459faf21b129a5860af347c2b34bda9fd154eeb2308931ee981e279c40","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-efaa6fdf9758415aace6","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779733,"character_end":779750,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779563,"character_end":779980,"quote":"n at the time of import of ships   by ship-breakers shall \nbe  [minimum] tax.] \n \n3The word “and” omitted by the Finance Act, 2004. \n4 The expressions substituted by the Finance Act, 2020 dated 30th June, 2020 the substituted \nexpressions read as follows:  \n“value of the goods means the value of the goods as determined under the Customs Act, 1969 (IV of \n1969), as if the goods were subject to ad valorem duty incre","quote_sha256":"30f9745e3d5cfb3901326ab780efd51bdecdca5afcc146545d1502a66aa7b257","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2cd9611e1814644899b6","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779894,"character_end":779911,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779724,"character_end":780141,"quote":"d by the Finance Act, 2020 dated 30th June, 2020 the substituted \nexpressions read as follows:  \n“value of the goods means the value of the goods as determined under the Customs Act, 1969 (IV of \n1969), as if the goods were subject to ad valorem duty increased by the customs-duty, federal excise \nduty and sales tax, if any, payable in respect of the import of the goods.”  \n5 The word “and” omitted by the Finance A","quote_sha256":"977f359a1459ef543bb3bf4cfdf8cead69fa956a97c7bb7fed399ade318c0fa0","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fd9a468937eb644640a","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780132,"character_end":780149,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":779962,"character_end":780151,"quote":"valorem duty increased by the customs-duty, federal excise \nduty and sales tax, if any, payable in respect of the import of the goods.”  \n5 The word “and” omitted by the Finance Act, 2024. ","quote_sha256":"25e39d38cfee7d6d037e16d8fec78bfa01eff428abe7ebb17a1aa21618fb6d80","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-362568457d9b9ad32396","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780344,"character_end":780362,"quote":"Customs Act, \n1969","quote_sha256":"2c6e8381352da6bf628ea7b00f99777885abc0ac545547b1c259a2be3cc2afbf","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":780174,"character_end":780592,"quote":"re__________________________________ \n \n308 \n \n(b) in case of 1[goods other than those specified in clauses (a) and \n(c)]; the value of the goods as determined under the Customs Act, \n1969 (IV of 1969), as if the goods were subject to ad valorem duty \nincreased by the custom-duty, federal excise duty and sales tax, \nif any, payable in respect of the import of the goods 2[; and] ; and]] \n \n3[(c)  minimum value as no","quote_sha256":"06fbb6c9a82186c1d6891b400f28e85f81e3244e74782e76cfe340c0b9870781","reader_fragment":"p-r-2b2ba404-779200-780800-eeb017894a987a47","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-779200-780800-eeb017894a987a47","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57e42023afe44b8fe5bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781603,"character_end":781620,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781433,"character_end":781850,"quote":"r after \nobtaining documentary evidence], as may be necessary, for 10[:] \n \n                                            \n1 The words “all other goods” substituted by the Finance Act, 2024. \n2 The word “and” omitted by the Finance Act, 2024. \n3 Clause (c) added by the Finance Act, 2024. \n4The Explanation omitted through Finance Act, 2020 dated 30th June, 2020 the omitted explanation \nread as follows: \n“Explanation.","quote_sha256":"3bc9aca285a99a1ffc231d986bba69206b760a93d9fa2bdc9179173acc54d41f","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b171f3772719cfbf53f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781655,"character_end":781672,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781485,"character_end":781902,"quote":"necessary, for 10[:] \n \n                                            \n1 The words “all other goods” substituted by the Finance Act, 2024. \n2 The word “and” omitted by the Finance Act, 2024. \n3 Clause (c) added by the Finance Act, 2024. \n4The Explanation omitted through Finance Act, 2020 dated 30th June, 2020 the omitted explanation \nread as follows: \n“Explanation.- For the purpose of this section the expression “ed","quote_sha256":"758921a38083b13baae12d055a45d77a63556008e2b9fc6b74a22c982997e893","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa0a6ef9368a0f0ac52c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781701,"character_end":781718,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781531,"character_end":781948,"quote":"                      \n1 The words “all other goods” substituted by the Finance Act, 2024. \n2 The word “and” omitted by the Finance Act, 2024. \n3 Clause (c) added by the Finance Act, 2024. \n4The Explanation omitted through Finance Act, 2020 dated 30th June, 2020 the omitted explanation \nread as follows: \n“Explanation.- For the purpose of this section the expression “edible   oils” includes crude oil, \nimported as ","quote_sha256":"c485b11d7ae7d60d518600e14a3afc5327e8744951c0df2400535dfd6f74cd76","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b328d769540e2ad8dc1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781754,"character_end":781771,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781584,"character_end":782001,"quote":"substituted by the Finance Act, 2024. \n2 The word “and” omitted by the Finance Act, 2024. \n3 Clause (c) added by the Finance Act, 2024. \n4The Explanation omitted through Finance Act, 2020 dated 30th June, 2020 the omitted explanation \nread as follows: \n“Explanation.- For the purpose of this section the expression “edible   oils” includes crude oil, \nimported as raw material for manufacture of ghee or cooking oil” ","quote_sha256":"0001a2ded0a6b61748de651038321910690ba50e090dd67d531365769dc44076","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-71859ea845e5b9d2d560","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782034,"character_end":782051,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":781864,"character_end":782281,"quote":"ose of this section the expression “edible   oils” includes crude oil, \nimported as raw material for manufacture of ghee or cooking oil” \n5Section 148(A) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: \n“148A. Tax on local purchase of cooking oil or vegetable ghee by certain persons.— (1)The \nmanufacturers of cooking oil or vegetable ghee, or both, shall be chargeable ","quote_sha256":"72bfb7824f3f0f7ff4453f0d69095f280e1e38449644fa666afc14cc12800bb7","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6b6f09520719627ffad","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782532,"character_end":782549,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782362,"character_end":782777,"quote":"\n(2) The tax payable under sub-section (1) shall be final tax in respect of income accruing from \nlocally produced edible oil.” \n6 The word “employer” substituted by the Finance Act, 2013. \n7 Expression inserted by the Finance Act, 2024. \n8The words “such adjustment” substituted by the Finance Act, 2007. \n9The expression “62, 63 and 64” substituted by the Finance Act, 2022. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"cd35e4d9563518d55e028c312f1f173e2ee338ebc128092bf198277ddcf1a8a0","reader_fragment":"p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-780800-782400-7a51d38fe9d3e54b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2da942fb0bd9e88ec553","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782581,"character_end":782598,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782411,"character_end":782777,"quote":"be final tax in respect of income accruing from \nlocally produced edible oil.” \n6 The word “employer” substituted by the Finance Act, 2013. \n7 Expression inserted by the Finance Act, 2024. \n8The words “such adjustment” substituted by the Finance Act, 2007. \n9The expression “62, 63 and 64” substituted by the Finance Act, 2022. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"ef35425a4d69d73c0dcfa42c5c48537660f38dbde72347f905c8f9853413f2dc","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-826e7c2d2a3003d91a2b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782649,"character_end":782666,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782479,"character_end":782777,"quote":"ible oil.” \n6 The word “employer” substituted by the Finance Act, 2013. \n7 Expression inserted by the Finance Act, 2024. \n8The words “such adjustment” substituted by the Finance Act, 2007. \n9The expression “62, 63 and 64” substituted by the Finance Act, 2022. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"cf62099d0c63b757d76e1c4032a8bf2933650e680486178dc5b327463c182987","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afbdb8675c5fb43b5fed","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782720,"character_end":782737,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782550,"character_end":782777,"quote":" \n7 Expression inserted by the Finance Act, 2024. \n8The words “such adjustment” substituted by the Finance Act, 2007. \n9The expression “62, 63 and 64” substituted by the Finance Act, 2022. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"b4045873d0cc0232096d88ffaff527ce8fc032b71c0b1af269c5d589b4e25575","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f86dea044c57270b5e68","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782758,"character_end":782775,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":782588,"character_end":782777,"quote":" Act, 2024. \n8The words “such adjustment” substituted by the Finance Act, 2007. \n9The expression “62, 63 and 64” substituted by the Finance Act, 2022. \n10Inserted by the Finance Act, 2007. ","quote_sha256":"c9b80721502e372e4426698d67c43ca4b03aa071aa7b3030464b0b3caf6c1398","reader_fragment":"p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-782400-784000-3924e5bc7c9a6e34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c507ae78b686837823b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785065,"character_end":785082,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":784895,"character_end":785247,"quote":"               \n1The words “any excess deduction or deficiency arising out of any previous deduction or failure to make \na deduction during the year.” substituted by the Finance Act, 2007. \n2 Sub-section (1A) inserted by the Finance Act, 2025. \n3 Expression inserted by the Finance Act, 2024. \n4 Sub-section (3) and (4) added by the Finance Act, 2014. ","quote_sha256":"a0375ea49252d6102e5a7d4591f5b0d8900bcc5e50faa10afa033c25d22cc468","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3a29691b29fb68c8e7e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785120,"character_end":785137,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":784950,"character_end":785247,"quote":"iciency arising out of any previous deduction or failure to make \na deduction during the year.” substituted by the Finance Act, 2007. \n2 Sub-section (1A) inserted by the Finance Act, 2025. \n3 Expression inserted by the Finance Act, 2024. \n4 Sub-section (3) and (4) added by the Finance Act, 2014. ","quote_sha256":"9645b12579089bb9507c77cb72f22fadc8d8e4ca4f15817e45e93496c7934a4c","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-463b7abe74dc65155e5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785169,"character_end":785186,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":784999,"character_end":785247,"quote":"failure to make \na deduction during the year.” substituted by the Finance Act, 2007. \n2 Sub-section (1A) inserted by the Finance Act, 2025. \n3 Expression inserted by the Finance Act, 2024. \n4 Sub-section (3) and (4) added by the Finance Act, 2014. ","quote_sha256":"07e281f92f4dd34add22e4e14515c8b61fb05e311e4c052b78dc10eb09a479a1","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f5d336bd415061c468c","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785228,"character_end":785245,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":785058,"character_end":785247,"quote":"by the Finance Act, 2007. \n2 Sub-section (1A) inserted by the Finance Act, 2025. \n3 Expression inserted by the Finance Act, 2024. \n4 Sub-section (3) and (4) added by the Finance Act, 2014. ","quote_sha256":"b1a6dbb9f60fcba4e6b7cfccbf7d3f5638dacae172b5fe37ed02bf5ae6dbe484","reader_fragment":"p-r-2b2ba404-784000-785600-635a52969fe90054","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-784000-785600-635a52969fe90054","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a54d14a52066043477ac","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786326,"character_end":786343,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786156,"character_end":786573,"quote":"\n14[(d)   a banking company, a financial institution,  a company referred  \n                                            \n1The words “resident company” substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2021. \n3The words “or collect tax from the shareholder in the case of bonus shares,” omitted by the Finance \nAct, 2002. \n4The expression “Division III of Part I” substituted by the expression “Div","quote_sha256":"2f9cf6931c6995483ba768ed998da24fa7293e8bfadb1c77c28b902463d1af6a","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-422936f5a55378c9b6e8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786348,"character_end":786381,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786178,"character_end":786611,"quote":"mpany, a financial institution,  a company referred  \n                                            \n1The words “resident company” substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2021. \n3The words “or collect tax from the shareholder in the case of bonus shares,” omitted by the Finance \nAct, 2002. \n4The expression “Division III of Part I” substituted by the expression “Division I of Part III” by the Finance \nA","quote_sha256":"d3d73bf54025eff5b2810c7b7c844be523ff18976492ef9fdf4f7a3996c66916","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2d4208b587f41f1ac6f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786477,"character_end":786495,"quote":"Finance \nAct, 2002","quote_sha256":"ef4f3a9765d22f49e70c29455387c6be30fb39497d9243728cb09eaebe08c711","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786307,"character_end":786725,"quote":"substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2021. \n3The words “or collect tax from the shareholder in the case of bonus shares,” omitted by the Finance \nAct, 2002. \n4The expression “Division III of Part I” substituted by the expression “Division I of Part III” by the Finance \nAct, 2014. \n5 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n6 Section 150A omitted by th","quote_sha256":"8ef5cefb1bf8164045e7357263eaa27ae8dfc84e090cb45276301cf12dc28659","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0bc788137cb1625a4f0e","source":"pk-code-f40603913b933194","title":"Division I of Part III” by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786570,"character_end":786619,"quote":"Division I of Part III” by the Finance \nAct, 2014","quote_sha256":"891e977a738d6d05125dc5e5b47119c81302f7ccb45cd506c0930928da7d16a4","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786400,"character_end":786849,"quote":"ollect tax from the shareholder in the case of bonus shares,” omitted by the Finance \nAct, 2002. \n4The expression “Division III of Part I” substituted by the expression “Division I of Part III” by the Finance \nAct, 2014. \n5 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n6 Section 150A omitted by the Finance Act, 2021. The omitted section read as follows: \n “150A. Return on investment in Sukuks— Every special purpose veh","quote_sha256":"da049e025496ee41a31b8cafb3aebee59311c5289e328e3cf0817154be56066f","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eeddc8116608aba6d500","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786727,"character_end":786744,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786557,"character_end":786974,"quote":" expression “Division I of Part III” by the Finance \nAct, 2014. \n5 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n6 Section 150A omitted by the Finance Act, 2021. The omitted section read as follows: \n “150A. Return on investment in Sukuks— Every special purpose vehicle, or a company, at the time \nof]making payment of a return on investment in sukuks to a sukuk holder shall deduct tax fro","quote_sha256":"ef7db35abc58085f1df14cf44ff1b1ef64f40c5bdbdee26b10994e8514e38994","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31d8ef1b5b1d5e9bdea7","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787125,"character_end":787142,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":786955,"character_end":787372,"quote":"hall deduct tax from the \ngross amount of return on investment at the rate specified in Division IB of Part III of the First \nSchedule.”] \n7Clause (a) substituted by the Finance Act, 2003. The substituted clause (a) read as follows:  \n“(a) \na person pays yield on a National Savings Deposit Certificate, including a Defence Savings \nCertificate, under the National Savings Scheme;” \n8 The word “and” substituted by th","quote_sha256":"88b22b007326d79737cf67a4f161e81537e22611d9f6d1d907ab424bda8650c6","reader_fragment":"p-r-2b2ba404-785600-787200-d90f9c39eff7052f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-785600-787200-d90f9c39eff7052f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48162277429c933d2ad9","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787374,"character_end":787391,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787204,"character_end":787621,"quote":" pays yield on a National Savings Deposit Certificate, including a Defence Savings \nCertificate, under the National Savings Scheme;” \n8 The word “and” substituted by the Finance Act, 2003. \n9The word “or” omitted by the Finance Act, 2002. \n10 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n“(c)  the Federal Government, a Provincial Government, a local authority, bankin","quote_sha256":"0bc3df5e71cbffb355c85fabdf0a188d1505d24adf24e61adb3722c7a63c3e29","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a06a2b15dce005c79599","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787424,"character_end":787441,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787254,"character_end":787671,"quote":"ate, including a Defence Savings \nCertificate, under the National Savings Scheme;” \n8 The word “and” substituted by the Finance Act, 2003. \n9The word “or” omitted by the Finance Act, 2002. \n10 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n“(c)  the Federal Government, a Provincial Government, a local authority, banking company, \nfinancial institution, company referre","quote_sha256":"2357b0de7a7ce1da034fca0a3a727bca59e88f885bdcebe2c0ea54b1171343ee","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2979a8b07144e80da4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787477,"character_end":787494,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787307,"character_end":787724,"quote":"the National Savings Scheme;” \n8 The word “and” substituted by the Finance Act, 2003. \n9The word “or” omitted by the Finance Act, 2002. \n10 Clause (c) substituted by the Finance Act, 2002. The substituted clause (c) read as follows: \n“(c)  the Federal Government, a Provincial Government, a local authority, banking company, \nfinancial institution, company referred to in clauses (a) and (b) of the definition of “com","quote_sha256":"42219b52b7fddac24f6e5a20c3f7ce4570be4dc412efa19a5a138c528fe045e8","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4beca8f7ee6fbb72dd16","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788085,"character_end":788102,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":787915,"character_end":788276,"quote":"rower and a banking company \nor a development finance institution) to any person other than a financial institution, “  \n11The words “local authority” substituted by the Finance Act, 2008. \n12The commas and words “, other than a financial institution,” omitted by the Finance Act, 2003. \n13 Inserted by the Finance Act, 2003. \n14Added by the Finance Act, 2002. ","quote_sha256":"abb58c625d485e063973ba0017c2ef0efa1ec57b0ad3d94a4fe58306fd5b3b41","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-200fa5ddbd6569304249","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788183,"character_end":788200,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788013,"character_end":788276,"quote":"ncial institution, “  \n11The words “local authority” substituted by the Finance Act, 2008. \n12The commas and words “, other than a financial institution,” omitted by the Finance Act, 2003. \n13 Inserted by the Finance Act, 2003. \n14Added by the Finance Act, 2002. ","quote_sha256":"4bfe6da82bdd76c038156f7c698fd508bb54f723da465c56704096f8f22d6b35","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28f810c9166cd22574f4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788206,"character_end":788239,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788036,"character_end":788276,"quote":"11The words “local authority” substituted by the Finance Act, 2008. \n12The commas and words “, other than a financial institution,” omitted by the Finance Act, 2003. \n13 Inserted by the Finance Act, 2003. \n14Added by the Finance Act, 2002. ","quote_sha256":"1813352562883835ba63a2c361bb0ee048caa03fbc25a4db8798e4c44ab087a9","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13166b2ed54a28750713","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788257,"character_end":788274,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":788087,"character_end":788276,"quote":"nance Act, 2008. \n12The commas and words “, other than a financial institution,” omitted by the Finance Act, 2003. \n13 Inserted by the Finance Act, 2003. \n14Added by the Finance Act, 2002. ","quote_sha256":"11d34e634a0e244832218e201a9a8dd268d8eb1a09d2003f32738a3620ec6cd4","reader_fragment":"p-r-2b2ba404-787200-788800-215f18df81e53542","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-787200-788800-215f18df81e53542","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dcc75fe67e0b8b2b48ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790441,"character_end":790458,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790271,"character_end":790688,"quote":"ck exchange and which are settled through NCCPL.  \n                                            \n1The words, letters and brackets “clauses (a) and (b)” substituted by the Finance Act, 2003. \n2 Sub-section (1A) inserted by the Finance Act, 2021. \n3 Substituted by the Finance Act, 2015. The substituted sub-section (3) read as follows:- \n \n“(3)  \nTax deductible under this section shall be a final tax on the profit on ","quote_sha256":"7c7ae01fff887ccad6b3fb42fb68b2cc375dc05fd143c39c687ccf82e7efd081","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aec7ca13105b5aff826c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790496,"character_end":790513,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790326,"character_end":790743,"quote":"                                        \n1The words, letters and brackets “clauses (a) and (b)” substituted by the Finance Act, 2003. \n2 Sub-section (1A) inserted by the Finance Act, 2021. \n3 Substituted by the Finance Act, 2015. The substituted sub-section (3) read as follows:- \n \n“(3)  \nTax deductible under this section shall be a final tax on the profit on debt arising to a \ntaxpayer other than a company:  \n  \n","quote_sha256":"44b8858aadf39edba521d46ece9373bfd4219685e057c16f55b24338947dd237","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-097f9d130e32690a965f","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790518,"character_end":790554,"quote":"Substituted by the Finance Act, 2015","quote_sha256":"574742cd2e3ddc37dc3c97f93481f3b572b858badc8b7621fb433da79411ec33","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790348,"character_end":790784,"quote":"                  \n1The words, letters and brackets “clauses (a) and (b)” substituted by the Finance Act, 2003. \n2 Sub-section (1A) inserted by the Finance Act, 2021. \n3 Substituted by the Finance Act, 2015. The substituted sub-section (3) read as follows:- \n \n“(3)  \nTax deductible under this section shall be a final tax on the profit on debt arising to a \ntaxpayer other than a company:  \n  \nProvided that in the case of a non-filer ","quote_sha256":"85ffafd1f943960b45340b7ae53625e1d068f0d32df777a4bcda791a8d706e4c","reader_fragment":"p-r-2b2ba404-788800-790400-82b07a60879827ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-788800-790400-82b07a60879827ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1da2cf005276365fe4e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791020,"character_end":791037,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790850,"character_end":791090,"quote":"ctible in the case of filer and the tax deducted in excess of that shall be advance \nincome tax adjustable against tax liability.” \n4The word “final” substituted through Finance Act, 2019. \n5 Section 151A inserted by the Finance Act, 2025. ","quote_sha256":"062592f8ef54de0a1efbb801f26684dfad07a41c707ceaf1418c129805c288c7","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6cb7aab6edb18cec8cf3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":791071,"character_end":791088,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":790901,"character_end":791090,"quote":" excess of that shall be advance \nincome tax adjustable against tax liability.” \n4The word “final” substituted through Finance Act, 2019. \n5 Section 151A inserted by the Finance Act, 2025. ","quote_sha256":"a1e3ac34f909f16e35a46ad74e07b75a41ee42dad8f5b8cf927e7f526b51532a","reader_fragment":"p-r-2b2ba404-790400-792000-da579dcfa1cdc028","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-790400-792000-da579dcfa1cdc028","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-410d1adbdf7349821749","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792936,"character_end":792953,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792766,"character_end":793183,"quote":"ecified in  5[Division II] of Part III of the First \nSchedule.] \n \n \n6[   ] \n \n                                            \n1Substituted for the word  “royalties” by the Finance Act, 2002. \n2Inserted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Ac","quote_sha256":"1fc93f2a056d24b9b8c173ddab516ab87533f1ea98f70ca4ddb2c593a1d337e8","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2a973ea0e58501f68b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792973,"character_end":792990,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792803,"character_end":793192,"quote":"I of the First \nSchedule.] \n \n \n6[   ] \n \n                                            \n1Substituted for the word  “royalties” by the Finance Act, 2002. \n2Inserted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Act, 2006. ","quote_sha256":"0c76002c35a9dbc409a59a2c25142a52acf862f88de7280f3c2a45c045a75f82","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18d55ec2bd84120d1879","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792995,"character_end":793028,"quote":"Inserted by the Finance Act, 2008","quote_sha256":"188db8857b68eb5153ae6448df7e9830bb030c7a267adbb2594936c6e6db0a25","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792825,"character_end":793192,"quote":"le.] \n \n \n6[   ] \n \n                                            \n1Substituted for the word  “royalties” by the Finance Act, 2002. \n2Inserted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Act, 2006. ","quote_sha256":"a4143dc693d7a15fd065dbc78a7b33629266cf272e64e9e29466cae50e52f4f2","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7fde917b17c4f543713b","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":793048,"character_end":793065,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792878,"character_end":793192,"quote":"           \n1Substituted for the word  “royalties” by the Finance Act, 2002. \n2Inserted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Act, 2006. ","quote_sha256":"8fbb20299d1b396d3bee6bee1851e0fbd248f22e5fd8ddc61be908a4d1731453","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91c50ddcca63c36e5cc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":793119,"character_end":793136,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":792949,"character_end":793192,"quote":"2002. \n2Inserted by the Finance Act, 2006. \n3 Inserted by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Act, 2006. ","quote_sha256":"bc4b975f602e8af18d7de203725756c339850e6d1d4af3d562818ec7ec3996e0","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-566f1af9d633d4ae4973","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":793173,"character_end":793190,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":793003,"character_end":793192,"quote":" by the Finance Act, 2008. \n4Inserted by the Finance Act, 2012. \n5The expression “Division IIIA” substituted by the Finance Act, 2017. \n6Sub-section (1B) inserted by the Finance Act, 2006. ","quote_sha256":"a8fabe48801a4be7df51242001209f14e091493232b410af20a792e4dbbc2875","reader_fragment":"p-r-2b2ba404-792000-793600-c19da8fcfcb80807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-792000-793600-c19da8fcfcb80807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae61e182f25ea4c7248d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":794782,"character_end":794799,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-793600-795200-60f14c37a2a16f27","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-793600-795200-60f14c37a2a16f27","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":794612,"character_end":795029,"quote":"ss than six months,] special convertible rupee account (SCRA) of a \n                                            \n1 Sub-sections (1B), (1BB) and (1BBB) substituted by the Finance Act, 2021. The substituted sub-\nsections read as follows: \n  “(1B) The tax 1[deductible] under sub-section (1A) shall be a 1[minimum] tax on the income of a non-\nresident person arising from a contract 1[.] \n    (1BB) The tax 1[deductible]","quote_sha256":"60e6ef2ad469e5aac1ccf524069863312d786822464a9845dfe5b59a2d30d88d","reader_fragment":"p-r-2b2ba404-793600-795200-60f14c37a2a16f27","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-793600-795200-60f14c37a2a16f27","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c659d058bffd2b63db35","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795326,"character_end":795343,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795156,"character_end":795573,"quote":"   (1BBB) The tax deductible under sub-section (1AAA) shall be minimum tax on the income of non-  \nresident person arising out of such payment.” \n2Proviso omitted by the Finance Act, 2019 omitted proviso read as follow:  \nProvided that the provisions of this sub-section shall not apply in respect of a non-resident person \nunless he opts for the final tax regime. \n3 Sub-section (1BB) inserted by the Finance Act, 20","quote_sha256":"95257afa7ece0e018c68632da00a1314589011105e869ca2b1e117c08be469ee","reader_fragment":"p-r-2b2ba404-793600-795200-60f14c37a2a16f27","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-793600-795200-60f14c37a2a16f27","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-20c45a9e12896e05bf04","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795558,"character_end":795575,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795388,"character_end":795805,"quote":"hat the provisions of this sub-section shall not apply in respect of a non-resident person \nunless he opts for the final tax regime. \n3 Sub-section (1BB) inserted by the Finance Act, 2008. \n4The new Sub-section (1BBB) inserted through Finance Act, 2020 dated 30th June, 2020.  \n5 Inserted by the Finance Act, 2018. \n6 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n7 ","quote_sha256":"f58113f8776243d17b67646c2bf5e091a1de929697eaeaaa318589306e58fc8e","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d641223d2d9fc3757f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795623,"character_end":795640,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795453,"character_end":795870,"quote":" of a non-resident person \nunless he opts for the final tax regime. \n3 Sub-section (1BB) inserted by the Finance Act, 2008. \n4The new Sub-section (1BBB) inserted through Finance Act, 2020 dated 30th June, 2020.  \n5 Inserted by the Finance Act, 2018. \n6 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n7 New sub-sections (1D) and (1E) inserted through Tax Laws (Second ","quote_sha256":"8a663405cfb8b286bcac7cd53a83f385f67fd84b3da5c8ef4c8b17c5ca62c47d","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35661903716c7134ccff","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795668,"character_end":795701,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795498,"character_end":795931,"quote":" the final tax regime. \n3 Sub-section (1BB) inserted by the Finance Act, 2008. \n4The new Sub-section (1BBB) inserted through Finance Act, 2020 dated 30th June, 2020.  \n5 Inserted by the Finance Act, 2018. \n6 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n7 New sub-sections (1D) and (1E) inserted through Tax Laws (Second Amendment), 2019 dated 26th \nDecember, 2019. \n8 Words inserte","quote_sha256":"e0cf739a8a8413696e98e700641477526003a42b0b36ef89b237bf52ee477dda","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-216837a65aead260c72c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795783,"character_end":795800,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795613,"character_end":795959,"quote":"d through Finance Act, 2020 dated 30th June, 2020.  \n5 Inserted by the Finance Act, 2018. \n6 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n7 New sub-sections (1D) and (1E) inserted through Tax Laws (Second Amendment), 2019 dated 26th \nDecember, 2019. \n8 Words inserted by the Finance Act, 2025. ","quote_sha256":"df5343dd3b8117865c3e3869924db2c550b46d305131a4bdb3e68dd6ddc35ff0","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9b141cd63de45f11cd4","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795940,"character_end":795957,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":795770,"character_end":795959,"quote":"added by the Finance Act, 2025. \n7 New sub-sections (1D) and (1E) inserted through Tax Laws (Second Amendment), 2019 dated 26th \nDecember, 2019. \n8 Words inserted by the Finance Act, 2025. ","quote_sha256":"9bd1c335e6945b0383c9e0c0aaa892f6ffb4643dcc1c8674724249c148a6c71c","reader_fragment":"p-r-2b2ba404-795200-796800-6fa2f585e567443a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-795200-796800-6fa2f585e567443a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b52cfd01fd2e88d21ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798547,"character_end":798564,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798377,"character_end":798794,"quote":"ompany shall collect the tax accordingly. \n  \n                                            \n1 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n2 Sub-section (1DA) inserted by the Finance Act, 2021. Earlier this insertion was made through Tax \nLaws (Amendment) Ordinance, 2021. \n3  Sub-section (1DB) inserted by the Finance Act, 2021. \n4  Sub-sections (1DC) and (1DD) ins","quote_sha256":"db8a001f0b31901702aa4abb2fae0394c0f909f87d74b76e561e09b2cc4cf8f7","reader_fragment":"p-r-2b2ba404-796800-798400-3dd29ce31c6c41c3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-796800-798400-3dd29ce31c6c41c3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b39e88c0fec45bda83f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798603,"character_end":798620,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798433,"character_end":798826,"quote":"                                  \n1 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n2 Sub-section (1DA) inserted by the Finance Act, 2021. Earlier this insertion was made through Tax \nLaws (Amendment) Ordinance, 2021. \n3  Sub-section (1DB) inserted by the Finance Act, 2021. \n4  Sub-sections (1DC) and (1DD) inserted by the Finance Act, 2022. ","quote_sha256":"a38f5b89557783dfaa8e6317526852a2e8a101107fcfec3e4536aa688d38307c","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b915cf222de57198763","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798739,"character_end":798756,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798569,"character_end":798826,"quote":"Sub-section (1DA) inserted by the Finance Act, 2021. Earlier this insertion was made through Tax \nLaws (Amendment) Ordinance, 2021. \n3  Sub-section (1DB) inserted by the Finance Act, 2021. \n4  Sub-sections (1DC) and (1DD) inserted by the Finance Act, 2022. ","quote_sha256":"c697f1fc03c9072dea917bd1bfeff6db6cd4abaac84a308f270586706f0a19af","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38ca3375ac84b397587c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798807,"character_end":798824,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":798637,"character_end":798826,"quote":"sertion was made through Tax \nLaws (Amendment) Ordinance, 2021. \n3  Sub-section (1DB) inserted by the Finance Act, 2021. \n4  Sub-sections (1DC) and (1DD) inserted by the Finance Act, 2022. ","quote_sha256":"add1560308e80aad8aeef9545f593caee175a4c7ee31c13b33687db2ae8e0017","reader_fragment":"p-r-2b2ba404-798400-800000-db9e1752ac3116b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-798400-800000-db9e1752ac3116b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38b49de9f70e37bbe98c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800639,"character_end":800656,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800469,"character_end":800886,"quote":"ey were when imported]; \n \n10[(b)] for the rendering of or providing services; and \n \n                                            \n1  Sub-section (1E) substituted by the Finance Act, 2021. Earlier an amendment was made through \nTax Laws (Amendment) Ordinance, 2021. The substituted sub-section read as follows: \n“(1E) \nThe tax deductible under sub-section (1D) shall be a final tax on the income of the non-\nresident ","quote_sha256":"569868bf716150c92b80560245135a524f15327d5d4fb19a96ee05ad4fdc2d06","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f139c8ed67e28a3e1fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800979,"character_end":800996,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800809,"character_end":801226,"quote":"der sub-section (1D) shall be a final tax on the income of the non-\nresident company arising out of such capital gain.” \n2  The expression “and (1DB)” substituted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017.","quote_sha256":"4fa3b1c1618a7ecff88a9edd39b72cb5ed9f0c7fa8db01ad734d153fdb82ef3b","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df32095a5fd9d62300b9","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801016,"character_end":801033,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800846,"character_end":801263,"quote":" tax on the income of the non-\nresident company arising out of such capital gain.” \n2  The expression “and (1DB)” substituted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n1","quote_sha256":"b22545ced0223025679c47ca6072924c39345ca7da0658095a087b2ec08ee689","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-322217be475247d5b26d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801053,"character_end":801070,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800883,"character_end":801300,"quote":"nt company arising out of such capital gain.” \n2  The expression “and (1DB)” substituted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance A","quote_sha256":"32dcfb5807afcf29b61490a8982f63da8209e10f6d2b5ca0f6b2c6f1c69593cd","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8ecb05e9979f1f9c3ae","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801075,"character_end":801108,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800905,"character_end":801309,"quote":" of such capital gain.” \n2  The expression “and (1DB)” substituted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"be41361db06541658047451b508238dd491ba897dbf3e36b886d05623b5ff304","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b79d179729de0b7f6f89","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801128,"character_end":801145,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800958,"character_end":801309,"quote":"” substituted by the Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"6848ce180133db14f62589f8b686b80cce2370315e737c867e418cc0058b85ee","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-500df4cd3195d79f250f","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801149,"character_end":801179,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":800979,"character_end":801309,"quote":"Finance Act, 2022. \n3Inserted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"6df7694e0fe5ed03c30a815f2dfff4387a8658d926f137a2e531fd172b88572a","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c44944501d37fcae2c3","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801209,"character_end":801225,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801039,"character_end":801309,"quote":"serted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"7918c76f8b59c59bd8476efef166752126bf3070dac344b4003e23fdeb5b2fd9","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb72374c282e6bdaa734","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801242,"character_end":801259,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801072,"character_end":801309,"quote":"\n5 Inserted by the Finance Act, 2012. \n6Inserted by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"90ee403de36357346c1232a35dd9e758a42e4197d83b76c16c86909822e22e12","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-067bc13a878db605d792","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801291,"character_end":801307,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":801121,"character_end":801309,"quote":"by the Finance Act, 2019 \n7 Added by the Finance Act, 2012. \n8Clause (i) re-numbered by Finance Act 2017. \n9Added by the Finance Act, 2016. \n10Clause (ii) re-numbered by Finance Act 2017. ","quote_sha256":"a7e6498281e32bdb4806a77c6fc37460b4a356ea7661e8543d60f2840f5666b2","reader_fragment":"p-r-2b2ba404-800000-801600-61b47e1b49cb1216","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-800000-801600-61b47e1b49cb1216","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f600aeb701dc9e82db7","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803047,"character_end":803063,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802877,"character_end":803293,"quote":"that effect with the Commissioner prior to making any payment to \nthe non-resident person.  \n \n                                            \n1Clause (iii) re-numbered  by Finance Act 2017. \n2 Added by the Finance Act, 2012. \n3Sub-section (2B) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted sub-\nsection read as follows: \n“(2B) The tax deductible under clause (b) of sub-section (2A) shall","quote_sha256":"27ccd27632f016a3949883293a0c3318c98764dd9174bd892d51ae0ecf3f749e","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc374d4799042dee8a8c","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803068,"character_end":803098,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802898,"character_end":803328,"quote":"Commissioner prior to making any payment to \nthe non-resident person.  \n \n                                            \n1Clause (iii) re-numbered  by Finance Act 2017. \n2 Added by the Finance Act, 2012. \n3Sub-section (2B) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted sub-\nsection read as follows: \n“(2B) The tax deductible under clause (b) of sub-section (2A) shall be a minimum tax and the provision","quote_sha256":"22d8f5f2bd42360647f66b281e2ed17c26fa7f64c822864c6e307ed70784cf9d","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2751ebdd9a8b7f060d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803139,"character_end":803156,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":802969,"character_end":803386,"quote":"\n \n                                            \n1Clause (iii) re-numbered  by Finance Act 2017. \n2 Added by the Finance Act, 2012. \n3Sub-section (2B) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted sub-\nsection read as follows: \n“(2B) The tax deductible under clause (b) of sub-section (2A) shall be a minimum tax and the provisions of \nsub-clauses (i), (ii) and (iii) of clause (b) of \nsu","quote_sha256":"cf928521cd12e422f743c5f37de69fd8369eda994e8825de9bae044be4b8b892","reader_fragment":"p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-801600-803200-b9ceb45daf59b3d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2100f7539f98f9a0f86","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803498,"character_end":803515,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803328,"character_end":803618,"quote":"s of \nsub-clauses (i), (ii) and (iii) of clause (b) of \nsub-section (3) 3[  ] of section 153 shall mutatis mutandis apply.” \n4 The figure and comma “153,” omitted by the Finance Act, 2012. \n5The figure and comma “155,” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"3d99368fc24050f3f140b481c0f300f87264fccff096eb0015f16cd9702b4cfc","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79b73bc482e47ffe15fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803562,"character_end":803579,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803392,"character_end":803618,"quote":"ion (3) 3[  ] of section 153 shall mutatis mutandis apply.” \n4 The figure and comma “153,” omitted by the Finance Act, 2012. \n5The figure and comma “155,” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"7169c1959475c856d9f9345bdf0fba0d18029330c39c934847d1b3f6ca10e364","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea690eca14338f66dce4","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803599,"character_end":803616,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":803429,"character_end":803618,"quote":"tatis mutandis apply.” \n4 The figure and comma “153,” omitted by the Finance Act, 2012. \n5The figure and comma “155,” omitted by the Finance Act, 2013. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"e4f7284cabcb81c78644b314ba85a57a52005a0e9e7bddeb9f01d5e8ffc7e369","reader_fragment":"p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-803200-804800-ff61b4f17fcc98f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-662aaa265f67d0809f07","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805492,"character_end":805509,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805322,"character_end":805739,"quote":"oner a notice in writing setting \nout — \n \n(a) \nthe name and address of the non-resident person; 9[  ]   \n \n                                            \n1Inserted by the Finance Act, 2015. \n2Sub-section (4A) substituted by the Finance Act, 2017. The substituted sub-section (4A) reads as \nfollows: \n “(4A) The Commissioner may, on application made by the recipient of a payment referred to in sub-section (2A) \nand af","quote_sha256":"41268ac6e2b2f83886defcc85fdcc20b76f5298f532cc2a2b361f22067b6d064","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c4a44b5276c3bd1a9ce1","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805549,"character_end":805566,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805379,"character_end":805796,"quote":"and address of the non-resident person; 9[  ]   \n \n                                            \n1Inserted by the Finance Act, 2015. \n2Sub-section (4A) substituted by the Finance Act, 2017. The substituted sub-section (4A) reads as \nfollows: \n “(4A) The Commissioner may, on application made by the recipient of a payment referred to in sub-section (2A) \nand after making such inquiry as the Commissioner thinks fit, m","quote_sha256":"136c17a4892ef4978de8c711ba637d0588c06e023e44e7ceaed046d2963d9ea3","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0cd4ca695ecf399a629","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806028,"character_end":806045,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805858,"character_end":806275,"quote":"(2A) is adjustable, by order in writing, any person to make the payment, without deduction of tax or \ndeduction of tax at a reduced rate.”;] \n3The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4The word “adjustable” substituted through Finance Act, 2019. \n5 The expression “without deduction of tax or deduction of tax at a reduced rate” substituted by the \nFinance Act, 2024. \n6New sub-section (4B)","quote_sha256":"7aa99e403423f45264d68e31c1d81bdf5f97b955d7ff54b7667f62d3dc050440","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d030d766df6fb109d9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806112,"character_end":806129,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":805942,"character_end":806359,"quote":"uction of tax or \ndeduction of tax at a reduced rate.”;] \n3The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4The word “adjustable” substituted through Finance Act, 2019. \n5 The expression “without deduction of tax or deduction of tax at a reduced rate” substituted by the \nFinance Act, 2024. \n6New sub-section (4B) inserted through Finance Act, 2019.  \n7The word “thirty” substituted by “twenty” th","quote_sha256":"424a5979edeb22af4fe5d070cdde614d1ea3962560e48af737722df9e012b3c0","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2aa23a309b31f775b711","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806234,"character_end":806251,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806064,"character_end":806481,"quote":"020 \n4The word “adjustable” substituted through Finance Act, 2019. \n5 The expression “without deduction of tax or deduction of tax at a reduced rate” substituted by the \nFinance Act, 2024. \n6New sub-section (4B) inserted through Finance Act, 2019.  \n7The word “thirty” substituted by “twenty” through Finance Act, 2020 dated 30th June, 2020  \n8Inserted by the Finance Act, 2008. \n9The word “and” omitted through Finan","quote_sha256":"f28508c13864fbc34a61df4b9e9381b33e7af3de045b406b04af89d162681e26","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a255a7884b7f06af4d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806293,"character_end":806310,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806123,"character_end":806517,"quote":", 2019. \n5 The expression “without deduction of tax or deduction of tax at a reduced rate” substituted by the \nFinance Act, 2024. \n6New sub-section (4B) inserted through Finance Act, 2019.  \n7The word “thirty” substituted by “twenty” through Finance Act, 2020 dated 30th June, 2020  \n8Inserted by the Finance Act, 2008. \n9The word “and” omitted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"aedb6bad9515caf972067e675110b5537b031678a40c23f332ebd7c3ad1d85a9","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59d975124a268df96258","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806365,"character_end":806382,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806195,"character_end":806517,"quote":"at a reduced rate” substituted by the \nFinance Act, 2024. \n6New sub-section (4B) inserted through Finance Act, 2019.  \n7The word “thirty” substituted by “twenty” through Finance Act, 2020 dated 30th June, 2020  \n8Inserted by the Finance Act, 2008. \n9The word “and” omitted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"82af65d2f3082913cdaeec4782941419c10b0bfc084d70646aa0c7760852c962","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51ed172ffc598acffbd1","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806424,"character_end":806441,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-806400-808000-b335cba28df31f95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-806400-808000-b335cba28df31f95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806254,"character_end":806517,"quote":"6New sub-section (4B) inserted through Finance Act, 2019.  \n7The word “thirty” substituted by “twenty” through Finance Act, 2020 dated 30th June, 2020  \n8Inserted by the Finance Act, 2008. \n9The word “and” omitted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"91f8bed8be4bbc8f34bf240a0dea256eef1e2415bb2262d21bfed6250e8122d9","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0cb6e724fcef3d94d06d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806476,"character_end":806493,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-806400-808000-b335cba28df31f95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-806400-808000-b335cba28df31f95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":806306,"character_end":806517,"quote":"2019.  \n7The word “thirty” substituted by “twenty” through Finance Act, 2020 dated 30th June, 2020  \n8Inserted by the Finance Act, 2008. \n9The word “and” omitted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"bfea9ccfa7ea9890326613f54254870e213a2c017e1b531162a020dd2a9a8cc3","reader_fragment":"p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-804800-806400-41f6e9fa7f8efdd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-196b78ef59b5760899e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808160,"character_end":808177,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":807990,"character_end":808407,"quote":", except where — \n \n                                            \n1The “full stop” substituted by “semi colon” and the word “and” thereafter new clause (c) added \nthrough Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2004. \n4 Full stop substituted with a colon and new provisos added by the Finance Act, 2023. \n5 The word “notice” substituted by the Fina","quote_sha256":"74634ba2b4e3dd9cd9347102fdf4618b298cd4619ce8b7b3301d92220ef152f3","reader_fragment":"p-r-2b2ba404-806400-808000-b335cba28df31f95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-806400-808000-b335cba28df31f95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b461210fed61cc812e6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808204,"character_end":808237,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808034,"character_end":808467,"quote":"                    \n1The “full stop” substituted by “semi colon” and the word “and” thereafter new clause (c) added \nthrough Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2004. \n4 Full stop substituted with a colon and new provisos added by the Finance Act, 2023. \n5 The word “notice” substituted by the Finance Act, 2004. \n6Clause (a) substituted by the finance Act 2","quote_sha256":"25baf1a01788dc550e81592486dfb4dc73af2f3f7fa6b3d9cba295b8563605fc","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-043ea3c1af9b3643d86c","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808257,"character_end":808274,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808087,"character_end":808504,"quote":"“semi colon” and the word “and” thereafter new clause (c) added \nthrough Finance Act, 2020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2004. \n4 Full stop substituted with a colon and new provisos added by the Finance Act, 2023. \n5 The word “notice” substituted by the Finance Act, 2004. \n6Clause (a) substituted by the finance Act 2018, the substituted clause (a) is re","quote_sha256":"a7d75d7dea960526936ff60296949c2ff3cfddbc7f305e4214972952220e5beb","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4181031f29e5e26aaecc","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808344,"character_end":808361,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808174,"character_end":808591,"quote":"020 dated 30th June, 2020. \n2 Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2004. \n4 Full stop substituted with a colon and new provisos added by the Finance Act, 2023. \n5 The word “notice” substituted by the Finance Act, 2004. \n6Clause (a) substituted by the finance Act 2018, the substituted clause (a) is read as follows \n“(a) \nan import of goods where title to the goods passes outside Pakista","quote_sha256":"693fc938f30718d6c05e2bc7c657dfb321958c179751bd6487288d02ba3cfb82","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d178c9248cd58b99b8bf","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808403,"character_end":808420,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":808233,"character_end":808650,"quote":"2003. \n3Inserted by the Finance Act, 2004. \n4 Full stop substituted with a colon and new provisos added by the Finance Act, 2023. \n5 The word “notice” substituted by the Finance Act, 2004. \n6Clause (a) substituted by the finance Act 2018, the substituted clause (a) is read as follows \n“(a) \nan import of goods where title to the goods passes outside Pakistan6[and is supported by \nimport documents], except an 6[ ] i","quote_sha256":"f18da83dc22ca3bd3e97c148a0351e053311b42897fb1eeb57ff0462f0e31292","reader_fragment":"p-r-2b2ba404-808000-809600-d5c08bab05029c5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-808000-809600-d5c08bab05029c5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9136cd46db42daf82b8c","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810304,"character_end":810334,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810134,"character_end":810564,"quote":"ction “prescribed person” means a prescribed person as \ndefined in sub-section (7) of section 153.] \n \n2[  ] \n \n 3[  ]  \n \n                                            \n1 Added by the Finance Act, 2012. \n2 Inserted by the Finance Act, 2016. \n3 Section 152A omitted by the Finance Act, 2021. The omitted section read as follows: \n  “152A. Payment for foreign produced commercials.─ (1) Every person responsible for making  \npayment ","quote_sha256":"a7c47659b88c88c6a05254a7f6d2d974b6868bba00390528971da879d1e08b04","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d32b1fdc9ff2711ce421","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810339,"character_end":810372,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810169,"character_end":810602,"quote":"rescribed person as \ndefined in sub-section (7) of section 153.] \n \n2[  ] \n \n 3[  ]  \n \n                                            \n1 Added by the Finance Act, 2012. \n2 Inserted by the Finance Act, 2016. \n3 Section 152A omitted by the Finance Act, 2021. The omitted section read as follows: \n  “152A. Payment for foreign produced commercials.─ (1) Every person responsible for making  \npayment directly or through an agent or interm","quote_sha256":"f3f6508b9d1d435be9b5bd454112a0bd9367a972d8785afbdac71307c2031600","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a45481e77a2f1ac1562","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810405,"character_end":810422,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":810235,"character_end":810652,"quote":" \n2[  ] \n \n 3[  ]  \n \n                                            \n1 Added by the Finance Act, 2012. \n2 Inserted by the Finance Act, 2016. \n3 Section 152A omitted by the Finance Act, 2021. The omitted section read as follows: \n  “152A. Payment for foreign produced commercials.─ (1) Every person responsible for making  \npayment directly or through an agent or intermediary to a non-resident person for foreign produc","quote_sha256":"4fc5ff9a761a430b97fa3d0846af6e4f376065e571a7ed3913f2ace891863377","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4cd2f548cce94113b63a","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811280,"character_end":811297,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-811200-812800-08a6ac2db303155b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-811200-812800-08a6ac2db303155b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":811110,"character_end":811527,"quote":" in full or part including a payment by way of advance to \na resident person 1[  ] 2[  ] — \n                                            \n1 Section 153 substituted by the Finance Act, 2011. The substituted section 153  read as follows: \n“153. \n Payments for goods and services. — (1)  Every prescribed person making a payment in full \nor part including a payment by way of advance to a resident person or permanent est","quote_sha256":"69e2d7da387b36080caea9c75b956aad73edc936b7e09ca0eea907ffbcfa3c44","reader_fragment":"p-r-2b2ba404-809600-811200-ae92626aba2c8bde","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-809600-811200-ae92626aba2c8bde","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dba181116a8386402d2d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817209,"character_end":817226,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817039,"character_end":817456,"quote":"put to \nuse differently or distinctly; or  \n(b)  \na process of assembling, mixing, cutting or preparation of goods in any other manner.” \n1 The word “or” omitted through Finance Act, 2020 dated 30th June, 2020 \n2 The words “permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance","quote_sha256":"2998fc2ca7c2d317fe3c711dcd5d14b368a90ca038cf460a0892b69c7e46b1c6","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b159f4b69abb5b123df6","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817340,"character_end":817358,"quote":"Finance \nAct, 2012","quote_sha256":"59c09e85282dbb8aa6431d02374db56716ddb4d15f48dc13a970fc0b16bbd670","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817170,"character_end":817588,"quote":"ner.” \n1 The word “or” omitted through Finance Act, 2020 dated 30th June, 2020 \n2 The words “permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the","quote_sha256":"5e7eef5cd43c68e4c3835c43145ee89691a27257efe71524b074f4b7fdd80bae","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d4e5d0b4eb4f5ee986d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817390,"character_end":817407,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817220,"character_end":817637,"quote":", 2020 dated 30th June, 2020 \n2 The words “permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the words “but not including” by the Finance Act, 20","quote_sha256":"fd30a665cecefde7e7a1d5aad3f282c633b1775cc5dae2b08b84a58693e1106b","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4890eccf9065341b959c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817433,"character_end":817466,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817263,"character_end":817641,"quote":"permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the words “but not including” by the Finance Act, 2014. ","quote_sha256":"fc548c89a5c01ceae01b9961f7ff98d86d5ea1eb501eddd45a91246f768cde81","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a63c8a920b66a06d1bb4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817471,"character_end":817504,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817301,"character_end":817641,"quote":" a non-resident person” omitted by the Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the words “but not including” by the Finance Act, 2014. ","quote_sha256":"db0a34bba56dc3cb21de6ce0d2e43bb402b14ef33c415e4339b651e347dce0da","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7da2ffa5b687ba040575","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817509,"character_end":817542,"quote":"Inserted by the Finance Act, 2014","quote_sha256":"c91412b16ba204a3908e7f562b254dcd8fa211c2edcf2ff45ab19636efac7e93","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817339,"character_end":817641,"quote":" Finance \nAct, 2012. \n3 The words inserted through Finance Act, 2020 dated 30th June, 2020 \n4 Inserted by the Finance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the words “but not including” by the Finance Act, 2014. ","quote_sha256":"a45be8516dec3eb063e32ca7ee2ecf7ea7863629b872487734e875b6e5239b15","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a75d986d7bc88c04e4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817622,"character_end":817639,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-817600-819200-c6a0a6c684326903","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-817600-819200-c6a0a6c684326903","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":817452,"character_end":817641,"quote":"ance Act, 2018. \n5 Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2014. \n7 The words “other than” substituted by the words “but not including” by the Finance Act, 2014. ","quote_sha256":"d30777038d684dcfd01c40501e5ea97c46ff6f36cff56dffbb6f59d6e8ddbdff","reader_fragment":"p-r-2b2ba404-816000-817600-83319ba355231942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-816000-817600-83319ba355231942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a829ebbbd86f65d51434","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819694,"character_end":819711,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819524,"character_end":819803,"quote":"A of Part I of the First Schedule to the \nOrdinance and deposit to government treasury.] \n \n \n                                            \n1 Full stop substituted by the Finance Act, 2017. \n2 Added by the Finance Act, 2017. \n3 Sub-section (2A) inserted by the Finance Act, 2025. ","quote_sha256":"cdb5cd85259d81d96f7d8712c4e4c620fc6c29e78c5c115a65978f3e1ad142d6","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ceeed7291f278b10a6da","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819716,"character_end":819746,"quote":"Added by the Finance Act, 2017","quote_sha256":"4d5fbb19ce493e3868a53f709b9e419cb494fcae31a0d5533b2ac6a7fed80255","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819546,"character_end":819803,"quote":"st Schedule to the \nOrdinance and deposit to government treasury.] \n \n \n                                            \n1 Full stop substituted by the Finance Act, 2017. \n2 Added by the Finance Act, 2017. \n3 Sub-section (2A) inserted by the Finance Act, 2025. ","quote_sha256":"353715b13fc89322fa674bfd319a82b5f834191338a2b1617ae23a682ae9dae6","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e9a2e1e2b9e56f75cfa","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819784,"character_end":819801,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":819614,"character_end":819803,"quote":" \n \n                                            \n1 Full stop substituted by the Finance Act, 2017. \n2 Added by the Finance Act, 2017. \n3 Sub-section (2A) inserted by the Finance Act, 2025. ","quote_sha256":"d4dcf506b43b033503685a77eace9b67eaf67610f041839d641c52d6f2a53b61","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33e1c8d6a8bb14101f8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820689,"character_end":820706,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820519,"character_end":820936,"quote":"ock exchange in Pakistan, on account of \nexecution of contracts7[  ] 8[     ] 9[. \n                                            \n1 The words “deducted” substituted by the Finance Act, 2012. \n2 The words “clauses (a) and (c) of” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The words “ permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n4 The word “final” su","quote_sha256":"c61231b2380bc7d4c7786cf14cc5dda91792d5753fbba9ea56157699e0bd8292","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eec0271bcb2972c36142","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820762,"character_end":820779,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820592,"character_end":821009,"quote":"   ] 9[. \n                                            \n1 The words “deducted” substituted by the Finance Act, 2012. \n2 The words “clauses (a) and (c) of” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The words “ permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n4 The word “final” substituted by the Finance Act, 2019  \n5 The words “be adjustable” substitu","quote_sha256":"980ec41fbd46605253d1520386340b53ed8fddb458bc24be98435942620d93dd","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb760cc55f57fccef0dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820894,"character_end":820912,"quote":"Finance \nAct, 2012","quote_sha256":"59c09e85282dbb8aa6431d02374db56716ddb4d15f48dc13a970fc0b16bbd670","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820724,"character_end":821142,"quote":"auses (a) and (c) of” omitted through Finance Act, 2020 dated 30th June, 2020 \n3 The words “ permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n4 The word “final” substituted by the Finance Act, 2019  \n5 The words “be adjustable” substituted through Finance Act, 2019. \n6 Clause (b) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause reads as \nfol","quote_sha256":"e66b5dbb38bc9b27916033a3364117448a41b7d01e9369d7be57389f59b470b4","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-865fe88aa498e8b55ba9","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820953,"character_end":820970,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820783,"character_end":821200,"quote":"ed 30th June, 2020 \n3 The words “ permanent establishment in Pakistan of a non-resident person” omitted by the Finance \nAct, 2012. \n4 The word “final” substituted by the Finance Act, 2019  \n5 The words “be adjustable” substituted through Finance Act, 2019. \n6 Clause (b) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause reads as \nfollow:- \n“(b) tax deductible shall be a minimum tax on trans","quote_sha256":"6f94b8e381888693d73d0c9537e77612c4f835a1acc5cf2aad5f5f9630421148","reader_fragment":"p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-819200-820800-a33fec69fe9b2fea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13a6ee59745a259b379b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":821021,"character_end":821038,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820851,"character_end":821268,"quote":"n of a non-resident person” omitted by the Finance \nAct, 2012. \n4 The word “final” substituted by the Finance Act, 2019  \n5 The words “be adjustable” substituted through Finance Act, 2019. \n6 Clause (b) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause reads as \nfollow:- \n“(b) tax deductible shall be a minimum tax on transactions referred to in clause (b) of sub-section (1).\" \n6[“(i)  \nwhe","quote_sha256":"a6fc32abdff5b64219dfe30a8f0ba67f6ade6ee5e92907414676bc404c6107f8","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07af460a5889ce7de02e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":821070,"character_end":821087,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":820900,"character_end":821317,"quote":"e \nAct, 2012. \n4 The word “final” substituted by the Finance Act, 2019  \n5 The words “be adjustable” substituted through Finance Act, 2019. \n6 Clause (b) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause reads as \nfollow:- \n“(b) tax deductible shall be a minimum tax on transactions referred to in clause (b) of sub-section (1).\" \n6[“(i)  \nwhere the aforesaid minimum tax for providing or ren","quote_sha256":"bfb269670f82576b6b091f6426227c378be9935b806b38db1578f00d2c29758b","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f60fa2d66d47e3816a7","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":822258,"character_end":822275,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":822088,"character_end":822449,"quote":" in case of a company for which \nprovisions of this clause are not applicable under clause (94) of Part IV of the Second \nSchedule; 6[   ] \";] \n \n7substituted “.” by the Finance Act, 2015 \n8The word “and” omitted by the Finance Act, 2016.  \n9 Semi colon substituted with  a full stop and new explanation added by the by the Finance \n(Supplementary) Act, 2022.  ","quote_sha256":"513429d7c9253ea7e9ededb20fd33dc39a8144454899f07b43dfb2e90886dda3","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc6b98da5827c03d24e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":822308,"character_end":822325,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":822138,"character_end":822449,"quote":"s clause are not applicable under clause (94) of Part IV of the Second \nSchedule; 6[   ] \";] \n \n7substituted “.” by the Finance Act, 2015 \n8The word “and” omitted by the Finance Act, 2016.  \n9 Semi colon substituted with  a full stop and new explanation added by the by the Finance \n(Supplementary) Act, 2022.  ","quote_sha256":"cbdbe6fb5e54b6bce9254d26b75c469a3565ed1c63037e6af9c57df189edee4d","reader_fragment":"p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-820800-822400-b465fd5b6e2fdb18","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ffb1dc687250916dcaec","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":823815,"character_end":823832,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":823645,"character_end":824062,"quote":"e aforesaid company \nand the certificate shall be automatically processed and issued by Iris:  \n                                            \n1 Claude (d) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: “(d)tax deducted under clause (c) of sub-section (1) in respect of a sportsperson shall be \n1[minimum] tax 1[   ] 1[; and] “ \n2 Claude (e) omitted through Finance Act, 20","quote_sha256":"4806e19e2b183146bcd0af8957939ac71b6f7b3edcb872df4ae0c19224f3305c","reader_fragment":"p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a07b9107315b807a3ec9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":824047,"character_end":824064,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":823877,"character_end":824294,"quote":"d as \nfollows: “(d)tax deducted under clause (c) of sub-section (1) in respect of a sportsperson shall be \n1[minimum] tax 1[   ] 1[; and] “ \n2 Claude (e) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: “(e) tax deducted under clause (b) of sub-section (1) by person making payments to \nelectronic and print media for advertising services shall be 2[minimum] tax 2[  ].” \n3","quote_sha256":"aca35b8fa9135d3e4ba2a25e65e94aa78a381240042acc4515b2954186d1e376","reader_fragment":"p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-822400-824000-236e7fc1f7a7eb0d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d1f1cc7cbccfb23702c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":824330,"character_end":824347,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":824160,"character_end":824577,"quote":"f sub-section (1) by person making payments to \nelectronic and print media for advertising services shall be 2[minimum] tax 2[  ].” \n3 Sub-section (4) substituted by the Finance Act, 2024. The substituted sub-section read as follows: \n“(4)  The Commissioner may, on application made by the recipient of a payment referred to in sub-\nsection (1) and after making such inquiry as the Commissioner thinks fit, may allow ","quote_sha256":"efbbe2500f39f4fbea7fb39be47c487e8ce00615800ed074d443c3c009687405","reader_fragment":"p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b78b9f3a48cc6617dd5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":825499,"character_end":825516,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":825329,"character_end":825519,"quote":"he certificate issued automatically by \nIris on the basis of reasons to be recorded in writing after providing an opportunity of being heard.]” \n4  Words inserted by the Finance Act, 2025.  ","quote_sha256":"61c79d0ced24b76afaf38977dfc6812acc74e0bbb8598be74394fcc4d29d0c00","reader_fragment":"p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-824000-825600-0ec7d0a256ebbd8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f765b5d6e42d1833cc90","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":826873,"character_end":826890,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-825600-827200-a1dc31ea12b73932","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-825600-827200-a1dc31ea12b73932","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":826703,"character_end":827120,"quote":"ial Purpose Vehicle, on behalf of the Originator, the tax is credited to the \nOriginator. \n                                            \n1Sub-section (4A) omitted through Finance Act, 2019, omitted sub-section read as follows: \n(4A) The Commissioner, on an application made by the recipient of a payment referred to in \nclause (94) of Part IV of the Second Schedule, in cases where the said recipient has fulfilled the","quote_sha256":"b0423c1fe089c2459b8894cfe38cff2f0ce4e72bf830c0347e685e76897245a1","reader_fragment":"p-r-2b2ba404-825600-827200-a1dc31ea12b73932","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-825600-827200-a1dc31ea12b73932","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2daa87df03ad1809401","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827600,"character_end":827617,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827430,"character_end":827847,"quote":"s made advance payment of tax equal to two \npercent of the total turnover of the corresponding period of the immediately preceding tax year. \n2 Clause (b) omitted by the Finance Act, 2021. The omitted clause read as follows: \n   “(b)  payments made to traders of yarn by the taxpayers specified in the zero- rated regime of sales \ntax (as provided under clause (45A) of Part-IV of the Second Schedule);” \n3 Clause (e)","quote_sha256":"ea0259b5e935297cc281b41770588f2aab078efc226948939cbae1e7812e37ec","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b95f813b9b46ddf2677c","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827863,"character_end":827880,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":827693,"character_end":828110,"quote":"yarn by the taxpayers specified in the zero- rated regime of sales \ntax (as provided under clause (45A) of Part-IV of the Second Schedule);” \n3 Clause (e) omitted by the Finance Act, 2016. The omitted clause (e) read as follows:- \n“(e)  a cotton ginner who deposits in the Government Treasury, an amount equal to the amount of \ntax deductible on the payment being made to him, and evidence to this effect is provided ","quote_sha256":"d818772d51d218e719e33526e06d93c4f881336de98e9a19073da3c9c24f326f","reader_fragment":"p-r-2b2ba404-827200-828800-a347aca8647b4912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-827200-828800-a347aca8647b4912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29c2f3a82e787a78fee6","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829018,"character_end":829037,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":828848,"character_end":829267,"quote":"  ] \n \n(i)  \nan individual, having turnover of 4[one hundred] million \nrupees or above in 5[any of the preceding tax years]; 6[ ] \n \n[(j)  \na person registered under the Sales Tax Act, 1990        \n7[having turnover of one hundred million rupees or more \nin any of the preceding tax years]; 8[ ] 9[ ] ]  \n \n10[(k) a person deriving income from the business of \nconstruction  and sale of residential, commercial or other","quote_sha256":"71ad30a584938913e9999c2a8cc22fc23b5294baa09b8fe605e728e5b4795de8","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-181b00dff6da00d8ec84","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829383,"character_end":829400,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829213,"character_end":829630,"quote":"truction  and sale of residential, commercial or other \nbuildings (builder); 11[ ] \n \n                                            \n1 The word “fifty” substituted through Finance Act, 2020 dated 30th June, 2020 \n2 The expression “tax year 2007 or in any subsequent tax year” substituted by the finance Act 2018. \n3 The word “or” omitted by the Finance Act, 2013. \n4 The word “fifty” substituted through Finance Act, 20","quote_sha256":"72d70dbce60c316bb62ee25cd6f63c9afc321fb3e22757378fb3b64fe3a21419","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10c56245d8a34f5ebca8","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829556,"character_end":829573,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829386,"character_end":829803,"quote":"ance Act, 2020 dated 30th June, 2020 \n2 The expression “tax year 2007 or in any subsequent tax year” substituted by the finance Act 2018. \n3 The word “or” omitted by the Finance Act, 2013. \n4 The word “fifty” substituted through Finance Act, 2020 dated 30th June, 2020 \n5 The expression “the tax year 2009 or in any subsequent tax year” substituted by the finance Act 2018. \n6 The word “or” omitted by the finance Act","quote_sha256":"12433db1e69acd9a222d0d73e52e40b9c20b937b441c25b3ee5aedc252251876","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34675a58f5a5ee7b34d6","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829615,"character_end":829632,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829445,"character_end":829862,"quote":" year 2007 or in any subsequent tax year” substituted by the finance Act 2018. \n3 The word “or” omitted by the Finance Act, 2013. \n4 The word “fifty” substituted through Finance Act, 2020 dated 30th June, 2020 \n5 The expression “the tax year 2009 or in any subsequent tax year” substituted by the finance Act 2018. \n6 The word “or” omitted by the finance Act 2018. \n7 The expression inserted through Finance Act, 2020","quote_sha256":"d4f8c41c93b29b034734caf821ae61af6d778756b1eb6d1e7750b16184bcd5e5","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2703d59077e2dcf3b80d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829845,"character_end":829862,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829675,"character_end":830062,"quote":"he tax year 2009 or in any subsequent tax year” substituted by the finance Act 2018. \n6 The word “or” omitted by the finance Act 2018. \n7 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Inserted by the finance Act 2018. \n9 The word “or” omitted by the Finance Act, 2025.  \n10Added by the Finance Act, 2018. \n11 The word “or” omitted by the Finance Act, 2025.  ","quote_sha256":"74f8bb3f51210c53fa7955d56e02683eeab06cebaccdd64e40ea5f93ea4ff0fe","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-184172d506e9da19bb47","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829954,"character_end":829971,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829784,"character_end":830062,"quote":" by the finance Act 2018. \n7 The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Inserted by the finance Act 2018. \n9 The word “or” omitted by the Finance Act, 2025.  \n10Added by the Finance Act, 2018. \n11 The word “or” omitted by the Finance Act, 2025.  ","quote_sha256":"3291b70332b205265d6855b8d597d035435906d515d92e46f15d9f485f5c139e","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d02de97300b348de7ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829990,"character_end":830007,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829820,"character_end":830062,"quote":"ression inserted through Finance Act, 2020 dated 30th June, 2020 \n8 Inserted by the finance Act 2018. \n9 The word “or” omitted by the Finance Act, 2025.  \n10Added by the Finance Act, 2018. \n11 The word “or” omitted by the Finance Act, 2025.  ","quote_sha256":"8c471c1fbaaed141ba6ea7ac93ba17bb04084cc5f915d3d1ba0a916cc6deb872","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95554232ffb95d8a0fc6","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":830042,"character_end":830059,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":829872,"character_end":830062,"quote":"h June, 2020 \n8 Inserted by the finance Act 2018. \n9 The word “or” omitted by the Finance Act, 2025.  \n10Added by the Finance Act, 2018. \n11 The word “or” omitted by the Finance Act, 2025.  ","quote_sha256":"69f3233eeb39ce5f44c224c4983651be5994f3694055455f5a5b8abd8cae3fb4","reader_fragment":"p-r-2b2ba404-828800-830400-c254aa294b1c3abb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-828800-830400-c254aa294b1c3abb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab24f0ff0675577038c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831744,"character_end":831761,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831574,"character_end":831925,"quote":"udes a sale of goods for cash or on credit, \nwhether under written contract or not; 4[and] \n \n                                            \n1 Full stop substituted by the Finance Act, 2025.  \n2 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n3 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n4 Word added by the Finance Act, 2025.  ","quote_sha256":"9933a6d7f0f49e75f3472d9274cfcd5b6244b16a3c64611fb94b2e5e2dea4da2","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dcf1273c2bbe876905cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831804,"character_end":831821,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831634,"character_end":831925,"quote":"ritten contract or not; 4[and] \n \n                                            \n1 Full stop substituted by the Finance Act, 2025.  \n2 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n3 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n4 Word added by the Finance Act, 2025.  ","quote_sha256":"cce3d77b1d10459d142f4b8ba691d6ff2728de04e013e1b939430cc32616bd3b","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c5df932d91337593af9","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831864,"character_end":831881,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831694,"character_end":831925,"quote":"                  \n1 Full stop substituted by the Finance Act, 2025.  \n2 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n3 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n4 Word added by the Finance Act, 2025.  ","quote_sha256":"2e07fda06ccf249fdf8e739c0051dc39896a0610939538764c52765f336a0e9c","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be0418a3e2bb928623bf","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831905,"character_end":831922,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":831735,"character_end":831925,"quote":"d by the Finance Act, 2025.  \n2 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n3 Sub-clauses (m) and (n) added by the Finance Act, 2025.  \n4 Word added by the Finance Act, 2025.  ","quote_sha256":"1d484b422b02d27c1031a981a359238f8a9323e41c79cb1206d604d13c63ac30","reader_fragment":"p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-830400-832000-ac0cc033a9b7ab75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c3f3752a37233c36bb7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833273,"character_end":833290,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833103,"character_end":833520,"quote":"l, at the \ntime of realisation of foreign exchange proceeds on account of the export of goods \n                                            \n1 Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012, \nwhich was inserted by the Finance Act, 2008. The omitted section 153A read as follows: \n“153A. Payment to traders and distributors.— (1) Every manufacturer, at the time of sa","quote_sha256":"febad363fdf1e9ff1cedfe001a7ae047791819df392b0f04d2ee813a1cd441c2","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c51b6219707a2d967b96","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833326,"character_end":833343,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833156,"character_end":833573,"quote":"oceeds on account of the export of goods \n                                            \n1 Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012, \nwhich was inserted by the Finance Act, 2008. The omitted section 153A read as follows: \n“153A. Payment to traders and distributors.— (1) Every manufacturer, at the time of sale to \ndistributors, dealers and wholesalers, shall c","quote_sha256":"95196214d83be71aa8f63d871b14abce2cfd138cf996d958903e3c67b5970c02","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-227816856c6af2dc032f","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833372,"character_end":833389,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833202,"character_end":833619,"quote":"                                        \n1 Section 153A omitted by the Finance Act, 2013. Earlier it was substituted by the Finance Act, 2012, \nwhich was inserted by the Finance Act, 2008. The omitted section 153A read as follows: \n“153A. Payment to traders and distributors.— (1) Every manufacturer, at the time of sale to \ndistributors, dealers and wholesalers, shall collect tax at the rate specified in Part IIA o","quote_sha256":"d6e2bc9342b0a4dadbabd201d74cab5d725719017cc315caed4cd175cf585b48","reader_fragment":"p-r-2b2ba404-832000-833600-f8067f57bfae36fd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-832000-833600-f8067f57bfae36fd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bda1d9ae8af24215bc5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833931,"character_end":833948,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833761,"character_end":834178,"quote":" (1) shall be allowed in computing the \ntax due by the person on the taxable income for the tax year in which the tax was collected.” \n2New section 153B inserted through Finance Act, 2019.  \n3 Section 153B omitted by the Finance Act, 2021. The omitted section read as follows: \n“153B. Payment of royalty to resident persons.- (1) Every person paying an amount of royalty, in \nfull or in part including by way of advan","quote_sha256":"7c040444301f282b3edfdd95dfd4ea233b2e3280fe834c89ffb10f6f0c301c49","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9349901f9895d514f0d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833982,"character_end":833999,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":833812,"character_end":834229,"quote":"the person on the taxable income for the tax year in which the tax was collected.” \n2New section 153B inserted through Finance Act, 2019.  \n3 Section 153B omitted by the Finance Act, 2021. The omitted section read as follows: \n“153B. Payment of royalty to resident persons.- (1) Every person paying an amount of royalty, in \nfull or in part including by way of advance, to a resident person shall deduct tax from the ","quote_sha256":"abc384d52858f6e6f59f88744d4e97bad86df24d46d7b78875c20f388d767f1b","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-327e4e9696351b1e9020","source":"pk-code-f40603913b933194","title":"Export Processing Zone Authority Ordinance, 1980","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":835106,"character_end":835155,"quote":"Export \nProcessing Zone Authority Ordinance, 1980","quote_sha256":"44b67545b3000acab37d8d733c95f77219e0ff7e5ad174c888150c9ea581f6d3","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":834936,"character_end":835385,"quote":" the amount of the proceeds at the rate specified in Division IV of Part III \nof the First Schedule. \n \n4[(3A) The Export Processing Zone Authority established under the Export \nProcessing Zone Authority Ordinance, 1980 (VI of 1980), shall at the time of export of \ngoods by an industrial undertaking located in the areas declared by the Federal \nGovernment to be a Zone within the meaning of the aforesaid Ordinance, collect tax at \nthe rate specif","quote_sha256":"f5ee2ac8ff7f8bd9f08a49e0fcba5399cc0e2c4be23e171b8c94142ad1b325e1","reader_fragment":"p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-833600-835200-7ae3705c9334a2dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95b07833b23c6603bb75","source":"pk-code-f40603913b933194","title":"Duty and Tax Remission for Exports Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":835513,"character_end":835560,"quote":"Duty \nand Tax Remission for Exports Rules, 2001","quote_sha256":"17b6ae5caf2ec256dea84769f67357252069fa74a9c639ef34b812a260ecb0f1","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":835343,"character_end":835790,"quote":"Ordinance, collect tax at \nthe rate specified in Division IV of Part III of the First Schedule.] \n \n5[(3B) Every direct exporter and an export house registered under the Duty \nand Tax Remission for Exports Rules, 2001 provided in Sub-Chapter 7 of Chapter \nXII of the Customs Rules, 2001 6[and Export Facilitation Scheme, 2021] shall, at \nthe time of making payment for a firm contract to an indirect exporter defined under \nthe said rules, deduct ","quote_sha256":"63739baa8022bf41ca258a2a40bc72e3c4337fe5fe2b6d8fe56a4b576b370039","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c8df5d7c60b1f486193","source":"pk-code-f40603913b933194","title":"Chapter XII of the Customs Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":835590,"character_end":835629,"quote":"Chapter \nXII of the Customs Rules, 2001","quote_sha256":"dd5e154b53038c8b8483f037da6c9b08ca22a9134e44ee7cd093d2422c812008","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":835420,"character_end":835859,"quote":"he First Schedule.] \n \n5[(3B) Every direct exporter and an export house registered under the Duty \nand Tax Remission for Exports Rules, 2001 provided in Sub-Chapter 7 of Chapter \nXII of the Customs Rules, 2001 6[and Export Facilitation Scheme, 2021] shall, at \nthe time of making payment for a firm contract to an indirect exporter defined under \nthe said rules, deduct tax at the rates specified in Division IV of Part III of the First \nS","quote_sha256":"2b45b2112c955d494e24c5632595869acc78c143de430247b7c3960ddf9e4ba8","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3d561e1074eab902a5f","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836316,"character_end":836333,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836146,"character_end":836563,"quote":"nimum] tax \non the income arising from the 11[transactions referred to in this section]. \n \n12[  ] \n                                            \n1  Words inserted by the Finance Act, 2024. \n2  Sub-sections (2) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n“(2) Every authorised dealer in foreign exchange shall, at the time of realisation of foreign exchange \nproceeds on account of the ","quote_sha256":"6c686ae167619d4a8ed3f8d2b8c9a10447e6802bff2e94dc632a05343ca19ec8","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb31ff0347864df68665","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836371,"character_end":836388,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836201,"character_end":836618,"quote":"ons referred to in this section]. \n \n12[  ] \n                                            \n1  Words inserted by the Finance Act, 2024. \n2  Sub-sections (2) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n“(2) Every authorised dealer in foreign exchange shall, at the time of realisation of foreign exchange \nproceeds on account of the commission due to an indenting commission agent, deduct","quote_sha256":"db80e106fe4e952105b6b45f9778a3a102b069c8b7fbf42f1b1e0b614de860e7","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0b63d411989f86cfee2","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836774,"character_end":836791,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836604,"character_end":837021,"quote":" agent, deduct tax from the \nproceeds at the rate specified in Division IV of Part III of the First Schedule.” \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9Th","quote_sha256":"8ce7f3059586f9733bb11e95c1871fb8c8454c4dbe77c8f7733b76d1a817afac","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aeaa3890786f5c1710ae","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836796,"character_end":836829,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836626,"character_end":837059,"quote":"m the \nproceeds at the rate specified in Division IV of Part III of the First Schedule.” \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “","quote_sha256":"2f70120ac52a3111400cadce1a0443c0866cfe6e3738991a778e18cf75d982e5","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43e671c5864cb7481d58","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836834,"character_end":836867,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836664,"character_end":837097,"quote":"in Division IV of Part III of the First Schedule.” \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” su","quote_sha256":"373c3da983d556b96529387172fccc58a1d5e6ffaa193fe7b4fadf0be272110f","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc9e7363611ab30ec9d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836899,"character_end":836916,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836729,"character_end":837146,"quote":"Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” substituted by the Finance \nAct, 2006. \n10 The word","quote_sha256":"d9f183d682c1e04a6bfed4f43ff452043dbc8576d5db9f5ef9e87592c12e3fc0","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0e0abe6323d8d8a2ebd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836921,"character_end":836954,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836751,"character_end":837184,"quote":"ue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” substituted by the Finance \nAct, 2006. \n10 The word “final” substituted by the Finance Ac","quote_sha256":"4747225384e595b3c0cf7fcbd8bbad43ad52136c74ada41815d57f361c91287c","reader_fragment":"p-r-2b2ba404-835200-836800-df861d44ebf44c84","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-835200-836800-df861d44ebf44c84","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d6d119263d6cf0e0fa2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836998,"character_end":837015,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836828,"character_end":837245,"quote":"3. \n5 Inserted by the Finance Act, 2003. \n6 Expression inserted by the Finance Act, 2023. \n7 Inserted by the Finance Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” substituted by the Finance \nAct, 2006. \n10 The word “final” substituted by the Finance Act, 2024. \n11The words ”export or sale to an exporter” substit","quote_sha256":"1b1ca9031ee61b3505a767f0eafb4f8176c81cd1a539a2d92732c0ac30375e12","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2598758a58b84fc12b3a","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837114,"character_end":837132,"quote":"Finance \nAct, 2006","quote_sha256":"1043933bb10a1739588541383272e248292d9ee6f3293b30dc4b6de9e7eb909e","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":836944,"character_end":837331,"quote":" Act, 2009. \n8The words “deducted” substituted by the Finance Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” substituted by the Finance \nAct, 2006. \n10 The word “final” substituted by the Finance Act, 2024. \n11The words ”export or sale to an exporter” substituted by the Finance Act, 2007. \n12 Sub-section (5) inserted by the Finance Act, 2015. ","quote_sha256":"d0b7b466436a30b8b987f0f31b03f43c6b7787bc27a8942f39dbec90fd0cfb50","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d608f5491ea2667ee7bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837174,"character_end":837191,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837004,"character_end":837331,"quote":"e Act, 2012. \n9The word, figures, brackets and commas “sub-section (1), (3), (3A) or (3B)” substituted by the Finance \nAct, 2006. \n10 The word “final” substituted by the Finance Act, 2024. \n11The words ”export or sale to an exporter” substituted by the Finance Act, 2007. \n12 Sub-section (5) inserted by the Finance Act, 2015. ","quote_sha256":"0b9405def480f0fd6e471cf1062a88bd69ee04a44df02a7a7e1bc2de93ce574e","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-706b0ba3cda55d2efee8","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837257,"character_end":837274,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837087,"character_end":837331,"quote":"r (3B)” substituted by the Finance \nAct, 2006. \n10 The word “final” substituted by the Finance Act, 2024. \n11The words ”export or sale to an exporter” substituted by the Finance Act, 2007. \n12 Sub-section (5) inserted by the Finance Act, 2015. ","quote_sha256":"06ebe366f2a7369377f093ba859ebd94896c2ef003a4d4b305dc6332e6ea6263","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c11380919d3e8632141","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837312,"character_end":837329,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":837142,"character_end":837331,"quote":"word “final” substituted by the Finance Act, 2024. \n11The words ”export or sale to an exporter” substituted by the Finance Act, 2007. \n12 Sub-section (5) inserted by the Finance Act, 2015. ","quote_sha256":"c5c35d9d5ea64c0293eb525b5df3bde69f0796e0d05ea8dc56e644a671ff2704","reader_fragment":"p-r-2b2ba404-836800-838400-386c72a9e67f864a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-836800-838400-386c72a9e67f864a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57d4b385c801b4979559","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":838897,"character_end":838914,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":838727,"character_end":839144,"quote":"section, upon fulfilment of the \nfollowing conditions –  \n  \n(a) \nreturn has been filed; \n \n                                            \n1 Sub-section (5) omitted by the Finance Act, 2024. The omitted sub-section read as follows: \n“[(5) The provisions of sub-section (4) shall not apply to a person who opts not to be subject to final \ntaxation: \nProvided that this sub-section shall be applicable from tax year 2015 ","quote_sha256":"84d1f4e60849682154f33c34627093f9c471a686507c973dd3d4171302900b13","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8aa46dcbab9406d6f1dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839363,"character_end":839380,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839193,"character_end":839599,"quote":"the time of filing of return under section 114: \nProvided further that the tax deducted under this sub-section shall be minimum tax.]” \n” \n2 Section 154A inserted by the Finance Act, 2021. \n3 The expression “in case tax credit under section 65F is not available” substituted by the Finance Act, \n2022. \n4 The expression “; and“ substituted with colon and new clause (da) inserted by the Finance Act, 2022. ","quote_sha256":"3e4e48693cf3b4dce268b6eedfc7753c3e4969cba83f44c86cde94b334c61e23","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-739221c00d471342a0f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839475,"character_end":839493,"quote":"Finance Act, \n2022","quote_sha256":"154683ffe8e551c39db604be6b2d81803ad775f2e1b619821704116fc25ab745","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839305,"character_end":839599,"quote":"hall be minimum tax.]” \n” \n2 Section 154A inserted by the Finance Act, 2021. \n3 The expression “in case tax credit under section 65F is not available” substituted by the Finance Act, \n2022. \n4 The expression “; and“ substituted with colon and new clause (da) inserted by the Finance Act, 2022. ","quote_sha256":"8c50081129815e69357867f75ea562ebabf854e87e0e50234a30225efd272339","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a817b8a19d84d7c724c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839580,"character_end":839597,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":839410,"character_end":839599,"quote":"ax credit under section 65F is not available” substituted by the Finance Act, \n2022. \n4 The expression “; and“ substituted with colon and new clause (da) inserted by the Finance Act, 2022. ","quote_sha256":"9e69cb4829dda95c5fc4c25bd5945af3d5f475c2fcc269d4a50777614a38ecd9","reader_fragment":"p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-838400-840000-c8aaf9e7d5902c63","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86bbbdc63f3b26182ef5","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841291,"character_end":841308,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841121,"character_end":841538,"quote":"of rent” includes the amount referred to in sub-\nsection (1) or (3) of section 16, if any.] \n                                            \n1 Clause (b) substituted by the Finance Act, 2022. The substituted clause read as follows: \n“(b) withholding tax statements for the relevant  tax year have been filed;” \n2 Full stop substituted with a colon and proviso added by the Finance Act, 2023. \n3 Sub-section (4) omitted b","quote_sha256":"7305dbc4e146f9c8ca2f8386ac4557fc3cb76ee48edaf024919b71a9ad10cb4b","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-037115036432fe080de9","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841491,"character_end":841508,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841321,"character_end":841738,"quote":"uted clause read as follows: \n“(b) withholding tax statements for the relevant  tax year have been filed;” \n2 Full stop substituted with a colon and proviso added by the Finance Act, 2023. \n3 Sub-section (4) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n“(4) Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, refer","quote_sha256":"c0eaca9b5b0d25cb8f68777e65073d435c0d6a6ec50f9772c6a56fe147c6b94e","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8533a6a3caecf9b1ed8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841544,"character_end":841561,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841374,"character_end":841791,"quote":"atements for the relevant  tax year have been filed;” \n2 Full stop substituted with a colon and proviso added by the Finance Act, 2023. \n3 Sub-section (4) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n“(4) Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, referred to in section 111, takes into account any source ","quote_sha256":"b6536e51d4fe030a9382715712082d8b993043d9bbe0f4ce0d6a076c3b4b49be","reader_fragment":"p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-840000-841600-2759cdb6c1a9a2fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c9a0b19b06715cec77b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":842085,"character_end":842102,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":841915,"character_end":842257,"quote":" \ncredit of a sum that can be reasonably attributed to the business activity or activities mentioned in sub-\nsection (1).]  \n4 The words “income from” substituted by the Finance Act, 2021. \n5 The words, brackets, figure and comma “Subject to sub-section (2), every” substituted by the Finance \nAct, 2006. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"7c5b2d8aa42240d30495f92ad2662b5ca0dda750790fa3f2da6a69c1fc2c2770","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1043419baf090968222f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":842200,"character_end":842218,"quote":"Finance \nAct, 2006","quote_sha256":"1043933bb10a1739588541383272e248292d9ee6f3293b30dc4b6de9e7eb909e","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":842030,"character_end":842257,"quote":"n (1).]  \n4 The words “income from” substituted by the Finance Act, 2021. \n5 The words, brackets, figure and comma “Subject to sub-section (2), every” substituted by the Finance \nAct, 2006. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"2828e5908801572975ddcc732a6f1448a86391786245a289eac9f38128497474","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91b2191fc63c47db779f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":842238,"character_end":842255,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":842068,"character_end":842257,"quote":"bstituted by the Finance Act, 2021. \n5 The words, brackets, figure and comma “Subject to sub-section (2), every” substituted by the Finance \nAct, 2006. \n6Inserted by the Finance Act, 2006. ","quote_sha256":"27dd190f0f64f43081702f3e5f90a8a6a9965cd393d285cac307c2cde4a502ef","reader_fragment":"p-r-2b2ba404-841600-843200-96e353c781f254bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-841600-843200-96e353c781f254bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9dd033e368348bf3bb15","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843470,"character_end":843500,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843300,"character_end":843730,"quote":"ize on winning a quiz, prize offered by \ncompanies for promotion of sale,] or cross-word puzzle shall deduct tax from the \n                                            \n1 Added by the Finance Act, 2021.  \n2 Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2) read as follows: \n \n“(2) The tax deducted under sub-section (1) shall be a final tax on the income from property.” \n3Sub-section (3) substituted  ","quote_sha256":"63b64c2423c372fad1973685943ea933095c5a14c22e52639b3fffafa4145af7","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37d92eb376f86e5b8223","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843537,"character_end":843554,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843367,"character_end":843784,"quote":" sale,] or cross-word puzzle shall deduct tax from the \n                                            \n1 Added by the Finance Act, 2021.  \n2 Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2) read as follows: \n \n“(2) The tax deducted under sub-section (1) shall be a final tax on the income from property.” \n3Sub-section (3) substituted  by the Finance Act, 2006. The substituted sub-section ","quote_sha256":"9a2b72077c6b8d126111d18b1321368c7a138e939c825844612f61d02d71f8c7","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd51e77f0cf0c73812c5","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843737,"character_end":843754,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843567,"character_end":843984,"quote":" sub-section (2) read as follows: \n \n“(2) The tax deducted under sub-section (1) shall be a final tax on the income from property.” \n3Sub-section (3) substituted  by the Finance Act, 2006. The substituted sub-section (3) read as follows: \n \n“(3) In this section, “prescribed person” means the Federal Government, a Provincial Government, \nlocal authority, a company, a non-profit organisation or a diplomatic mission ","quote_sha256":"041d0f6aa7493ac680be3f4d5e8791ac35d88d652af438c824274b5d42e96acf","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13aa984a7416dc813deb","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844054,"character_end":844071,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843884,"character_end":844301,"quote":"ovincial Government, \nlocal authority, a company, a non-profit organisation or a diplomatic mission of a foreign state.” \n4The words “local authority” substituted by the Finance Act, 2008. \n5Inserted by the Finance Act, 2013. \n6 The word “or” omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Fina","quote_sha256":"00ea7083c58294ecd0367d7601edc8961fa2080d3e5a8db18ce8e5b00306ab67","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7375427e12ea9f93d5ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844091,"character_end":844108,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843921,"character_end":844338,"quote":", a company, a non-profit organisation or a diplomatic mission of a foreign state.” \n4The words “local authority” substituted by the Finance Act, 2008. \n5Inserted by the Finance Act, 2013. \n6 The word “or” omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Fi","quote_sha256":"755b884731a5c8f602918cc553f6b05df4bd1bc3e60666e14ef7f5422069b454","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae33b6456344f93e6f2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844142,"character_end":844159,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843972,"character_end":844389,"quote":"tic mission of a foreign state.” \n4The words “local authority” substituted by the Finance Act, 2008. \n5Inserted by the Finance Act, 2013. \n6 The word “or” omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 20","quote_sha256":"fead5c97faa7b13346490abdd3dd8c0a0fdff64b24ba31b1d0cc3860e9f92275","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00cf012bd072831cb97f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844165,"character_end":844198,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":843995,"character_end":844393,"quote":"n state.” \n4The words “local authority” substituted by the Finance Act, 2008. \n5Inserted by the Finance Act, 2013. \n6 The word “or” omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 2003. ","quote_sha256":"fe4fd8ede6870ffa9990e4e19f85945876fc789ba9e3ff34dfdbb556447dcc92","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c07fb29bee38eef84e83","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844203,"character_end":844236,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844033,"character_end":844393,"quote":"” substituted by the Finance Act, 2008. \n5Inserted by the Finance Act, 2013. \n6 The word “or” omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 2003. ","quote_sha256":"727d9153f966d112f8fc0fac1a08b03f07753a771060fddee2c8731ac3281937","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3ebe7a184001d1e60f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844297,"character_end":844314,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844127,"character_end":844393,"quote":"omitted by the Finance Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 2003. ","quote_sha256":"9b80260d5a1adc90166050758ef5f76b97266ff8b0531f92656df52e4bedefbb","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-feedb00882ce6ca6dd24","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844320,"character_end":844353,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844150,"character_end":844393,"quote":"Act, 2013.  \n7 Inserted by the Finance Act, 2013. \n8 Inserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 2003. ","quote_sha256":"7447e317335a5fdccbbf8ee757762ab4245e1e61e7d7e1430885d0e7d81c376a","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a48a45003700dd19e70f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844374,"character_end":844391,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":844204,"character_end":844393,"quote":"nserted by the Finance Act, 2013. \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10 Inserted by the Finance Act, 2002. \n11Inserted by the Finance Act, 2003. ","quote_sha256":"1aa1e307f61c902cbd50347420df87dd3165330291e0e81695aadeaf4335d7ff","reader_fragment":"p-r-2b2ba404-843200-844800-2c756268f9db64e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-843200-844800-2c756268f9db64e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c6fdc5eeaec3fdb1724","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845430,"character_end":845447,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845260,"character_end":845677,"quote":"rising from the sale of petroleum products to which sub-section (1) applies.] \n \n6[  ] \n                                            \n1 Sub-section (3) substituted by the Finance Act, 2002. The substituted sub-section (3) read as follows: \n“(3) The tax deducted under sub-section (1) shall be a final tax on the prize bond or winnings.“  \n2 The words “deducted” substituted by the Finance Act, 2012. \n3Inserted by the ","quote_sha256":"624da47b30d0718ec6811e8cc1ea3819ee56885939f083a7475aa3ade93390cd","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0711db0638ed754ec02","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845640,"character_end":845657,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845470,"character_end":845887,"quote":"ection (3) read as follows: \n“(3) The tax deducted under sub-section (1) shall be a final tax on the prize bond or winnings.“  \n2 The words “deducted” substituted by the Finance Act, 2012. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section re","quote_sha256":"47c7ac6a684d847087de3856d8a49e882d8379fb646285aa920a7bada1c97a58","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57dae4dc435c10c63147","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845677,"character_end":845694,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845507,"character_end":845924,"quote":" tax deducted under sub-section (1) shall be a final tax on the prize bond or winnings.“  \n2 The words “deducted” substituted by the Finance Act, 2012. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 156B. Withdrawal of b","quote_sha256":"6777d792ed588d3428381f2528521cdb76d3d95d6ecfb2264ad58d511b04bea8","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2db7078e6c43340920f0","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845699,"character_end":845729,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845529,"character_end":845959,"quote":"b-section (1) shall be a final tax on the prize bond or winnings.“  \n2 The words “deducted” substituted by the Finance Act, 2012. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 156B. Withdrawal of balance under Pension Fund.— (1) A p","quote_sha256":"33f522a8b48e7be91aebab29371e339f9b26cd0a21c5437f04fff21960099fa2","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55524422352160ca962e","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845774,"character_end":845791,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845604,"character_end":846021,"quote":"words “deducted” substituted by the Finance Act, 2012. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 156B. Withdrawal of balance under Pension Fund.— (1) A pension fund manager making \npayment from individual pension ac","quote_sha256":"6b5b4d1acd0b2fb328c71427b44abf11a3a6894d75df1e2001dddbb4f7e74638","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e27fd1c6556b5d2a00a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845825,"character_end":845842,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":845655,"character_end":846072,"quote":"12. \n3Inserted by the Finance Act, 2014. \n4 Added by the Finance Act, 2004. \n5 The words “deducted” substituted by the Finance Act, 2012. \n6 Section 156B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 156B. Withdrawal of balance under Pension Fund.— (1) A pension fund manager making \npayment from individual pension accounts, maintained under any approved Pension Fund,","quote_sha256":"2c8727d4aa282ab03ce29c00c600329eb9e4bf9eee826b2f2a5cc07d98424edc","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ddfa9a0cb30fda262f8","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846367,"character_end":846403,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":846197,"character_end":846633,"quote":"ment age 6[:] \n6[Provided that the tax shall not be deducted in case of the eligible person suffering from any disability \nas mentioned in sub-rule (2) of rule 17 of the Voluntary Pension System Rules, 2005 which renders \nhim unable to continue with any employment at the age which he may so elect to be treated as the \nretirement age or the age as on the date of such disability if not so elected by him.] \n \n6[Provided further that th","quote_sha256":"effd908bc2ba00fd7efc1ca7bd6a59fe07c1186feb8507b393edf7ab1ef7b486","reader_fragment":"p-r-2b2ba404-844800-846400-34ba05e513e34c9f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-844800-846400-34ba05e513e34c9f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b77a67af5f5e406e22f","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847429,"character_end":847466,"quote":"Voluntary \nPension System Rules, 2005","quote_sha256":"b3645d83f1794ea8ee02583c77a289e3bce2bcce3bb26aa27089d6991332b93a","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847259,"character_end":847468,"quote":"ount of the eligible person or the survivors’ pension account in case of death of \nthe eligible person maintained with any other pension fund manager as specified in the Voluntary \nPension System Rules, 2005. ","quote_sha256":"0ef2d646c8fec82955f79dbd9713d7fd4e359b68abff4936db7ad6897799e75e","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da1307663215c6f09f05","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848031,"character_end":848063,"quote":"Omitted by the Finance Act, 2002","quote_sha256":"0c70d2cdccd6fb9dd89aaacaf5d93250bcc2060b5846ff0b2851f622442a242f","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":847861,"character_end":848293,"quote":"ime the amount is actually paid 5[;and] \n \n6[“(c) amount actually paid shall have the meaning as may be \nprescribed.”;] \n \n                                            \n1 Omitted by the Finance Act, 2002. The omitted section 157 read as follows: \n “157. Petroleum products.- (1)  Every person selling petroleum products to a petrol pump operator \nshall deduct tax from the amount of commission or discount allowed to the operator at ","quote_sha256":"1953925f3e589e49b1982a05aa43ed350b5f50adf0775781f690f93b9c5ec43c","reader_fragment":"p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-846400-848000-5bd11c83f7b7e776","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8c54e2136cc81c9fc21d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848549,"character_end":848566,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848379,"character_end":848796,"quote":"x deducted under sub-section (1) shall be a final tax on the income arising from \nthe sale of petroleum products to which sub-section (1) applies.”  \n2Substituted by the Finance Act, 2002. The substituted section 158 read as follows: \n “158. Time of deduction of tax.- A person required to deduct tax from an amount paid by the person \nshall deduct the tax at the earlier of – \n(a) \nthe time the amount is credited to","quote_sha256":"00d3094bb8f1b69c879a0b70cb32b62458a422cfdb76e2d16a668ba1223528f6","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69e8a3ee8f4918f0d91f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848877,"character_end":848910,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848707,"character_end":849024,"quote":"person \nshall deduct the tax at the earlier of – \n(a) \nthe time the amount is credited to the account of the recipient; or \n(b) \nthe time of amount is actually paid.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Substituted “.” By Finance Act, 2015. \n6Added by the Finance Act, 2015. ","quote_sha256":"50b9f7a7c3fca321f7583cefb076f981825180ff18f1c859b3702cfa791ed48a","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4368b293efdf83f643a3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848915,"character_end":848948,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848745,"character_end":849024,"quote":"rlier of – \n(a) \nthe time the amount is credited to the account of the recipient; or \n(b) \nthe time of amount is actually paid.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Substituted “.” By Finance Act, 2015. \n6Added by the Finance Act, 2015. ","quote_sha256":"63721ee2b0cc6176daff7d8147f83ed5186a0e92e13ed743b7d8c6aa7cf89ce5","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46afbbe900c5a68c158c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848971,"character_end":848988,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848801,"character_end":849024,"quote":"account of the recipient; or \n(b) \nthe time of amount is actually paid.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Substituted “.” By Finance Act, 2015. \n6Added by the Finance Act, 2015. ","quote_sha256":"b24b0e01ca8930d802802a0baebaedd816e1ecf62b9241eb12d876b18958729e","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-681e5dc289c88c9224c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":849005,"character_end":849022,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":848835,"character_end":849024,"quote":"\nthe time of amount is actually paid.” \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2003. \n5Substituted “.” By Finance Act, 2015. \n6Added by the Finance Act, 2015. ","quote_sha256":"c439922b0ed6bc68645f96346145dd176d8f0753f08512d307eecdab82f921f8","reader_fragment":"p-r-2b2ba404-848000-849600-627e07dff5af1c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-848000-849600-627e07dff5af1c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e858856511a54cb38793","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850804,"character_end":850821,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850634,"character_end":851051,"quote":" profit on debt referred to in clause \n(c) of sub-section (1) of section 151.] \n                                            \n1The words “paid to a person” omitted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Fi","quote_sha256":"94f7df6167a4247f85885efe3b42d201eec74f01f2fd7777978577cc47ab8240","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2529d7114d8b89cbed32","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850841,"character_end":850858,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850671,"character_end":851088,"quote":" \n(c) of sub-section (1) of section 151.] \n                                            \n1The words “paid to a person” omitted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020","quote_sha256":"c6ebec4ea31cf438b7f420d3e68ee5bd784f1b8a09c1c38e8f85609eb3029293","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1c2aadbf54bc123aa85","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850930,"character_end":850947,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850760,"character_end":851177,"quote":"The words “paid to a person” omitted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted","quote_sha256":"9cf674b65a1b41bc22d2700143d933a60665aea1b6cacbea0c3abae3207f0ae7","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b085541f6bc2c716c887","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851001,"character_end":851018,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850831,"character_end":851248,"quote":"ed by the Finance Act, 2002. \n3Comma substituted by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 20","quote_sha256":"7555295d0c99f3209e13aa12b2b283ec49e3242478942ca2f5aa2270d8bfcfc3","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec9d4f3969c6dbf2eaac","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851049,"character_end":851066,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850879,"character_end":851296,"quote":" by a semi colon and a new clause (c) added by the Finance Act, 2014. \n4 The expression “section 100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 2020 dated 30th June, 2020 \n9 The word “the” omitt","quote_sha256":"045771baa92a490360341aecc7a05ef578aa7eb16f4e35864aa8b04a6b7b255a","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca9cabc094f94cae5b2d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851146,"character_end":851163,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850976,"character_end":851325,"quote":"100C” substituted by the Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 2020 dated 30th June, 2020 \n9 The word “the” omitted by the Finance Act, 2004. ","quote_sha256":"aad494849c017e50c024c6dd045af63c789bcc8f1490d8f6346594f391656c64","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd091467e045fbb815f8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851169,"character_end":851202,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":850999,"character_end":851325,"quote":"e Finance Act, 2021. \n5The words inserted through Finance Act, 2020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 2020 dated 30th June, 2020 \n9 The word “the” omitted by the Finance Act, 2004. ","quote_sha256":"31735dd46f0e2d344d2804cf3cfc89a4912100f86430068726200fa3a5289eb6","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a62aebaf21b4376ea00","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851233,"character_end":851250,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851063,"character_end":851325,"quote":"020 dated 30th June, 2020 \n6 Full stop substituted and three provisos added by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 2020 dated 30th June, 2020 \n9 The word “the” omitted by the Finance Act, 2004. ","quote_sha256":"8d332b1733c8871d0677bbc0bc353e345e19b27e0f223001071bca594be5423a","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6d35ecb409bc6fa04b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851306,"character_end":851323,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":851136,"character_end":851325,"quote":"ed by the Finance Act, 2021.  \n7 Inserted by the Finance Act, 2003. \n8The words inserted through Finance Act, 2020 dated 30th June, 2020 \n9 The word “the” omitted by the Finance Act, 2004. ","quote_sha256":"378fc15aa96405c576072e643ce784ca2b9508185b2235cb45f90eec1a3edc1f","reader_fragment":"p-r-2b2ba404-849600-851200-614a89d5330c7fab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-849600-851200-614a89d5330c7fab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf704603f6e642d0862b","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852696,"character_end":852713,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852526,"character_end":852943,"quote":"e person shall comply with the certificate.  \n \n \n4[ 5[   ]  ] \n \n6[  ] \n \n \n7[  [   ] ] \n                                            \n1 Sub-section (1B) inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4Sub-section (3) substituted  by the Finance Act, 2008. The substituted sub-section (3) read as follows: \n“(3) The Board may, from time to time, by not","quote_sha256":"8b5be2ad9138e18b3658596133ab6004d41c00882493db07e2400c887b4ae562","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a746a65087b30e7b229","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852718,"character_end":852751,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852548,"character_end":852981,"quote":"with the certificate.  \n \n \n4[ 5[   ]  ] \n \n6[  ] \n \n \n7[  [   ] ] \n                                            \n1 Sub-section (1B) inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4Sub-section (3) substituted  by the Finance Act, 2008. The substituted sub-section (3) read as follows: \n“(3) The Board may, from time to time, by notification in the official Gazette, ame","quote_sha256":"a277aff6ad5263baf597d91a144b0163a343a01427f187ba9ce2a95509ff6459","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c9591f19c23a5bede3f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852756,"character_end":852789,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852586,"character_end":853019,"quote":" ] \n \n6[  ] \n \n \n7[  [   ] ] \n                                            \n1 Sub-section (1B) inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4Sub-section (3) substituted  by the Finance Act, 2008. The substituted sub-section (3) read as follows: \n“(3) The Board may, from time to time, by notification in the official Gazette, amend the rates of \nwithholding tax presc","quote_sha256":"27cef7a2e1fc396807d1791b703746bd10f0c16d4dd1589796c6110ba53ee22e","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c930cf01e4dd7ba75b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852829,"character_end":852846,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852659,"character_end":853076,"quote":" \n1 Sub-section (1B) inserted by the Finance Act, 2025. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2003. \n4Sub-section (3) substituted  by the Finance Act, 2008. The substituted sub-section (3) read as follows: \n“(3) The Board may, from time to time, by notification in the official Gazette, amend the rates of \nwithholding tax prescribed under the Ordinance.”  \n5Omitted by Finance Act, 20","quote_sha256":"1c1dfa898c48cff7571d0f22ce27593169fb2b637f63cc068333cadbb9048894","reader_fragment":"p-r-2b2ba404-851200-852800-acbe992d4f38456f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-851200-852800-acbe992d4f38456f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfdee38ad6d7a0bd6551","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":853061,"character_end":853078,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":852891,"character_end":853308,"quote":"lows: \n“(3) The Board may, from time to time, by notification in the official Gazette, amend the rates of \nwithholding tax prescribed under the Ordinance.”  \n5Omitted by Finance Act, 2015. The omitted sub-section (3) read as follows:-   \n“(3)  \nThe Board may, from time to time, by notification in the official Gazette – \n(a)   \namend the rates of withholding tax prescribed under this Ordinance; or   \n(b) \nexempt pe","quote_sha256":"253abbabb6afc3c1f84e7dded2b42c3d208b93e5e4e92750989d1d0dd070cf81","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f068da13086cb223901","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":853415,"character_end":853432,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":853245,"character_end":853662,"quote":"lding tax prescribed under this Ordinance; or   \n(b) \nexempt persons, class of persons, goods or class of goods from withholding tax \nunder this Ordinance.” \n6Omitted by Finance Act, 2015. The omitted sub-section (4) read as follows:-   \n“(4)All such amendments shall have effect in respect of any tax year beginningon any date \nbefore or after the commencement of the financial year in which the notification is issu","quote_sha256":"8c6976b5b95dc84a6b64f2f28a467b87920e5a0695f2df4593280f745342b909","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-99ddaff67f5f0802f267","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":853799,"character_end":853816,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":853629,"character_end":854016,"quote":"in which the notification is issued and \nshall not be applicable in respect of income on which tax withheld is treated as discharge of \nfinal tax liability. \n7Omitted by Finance Act, 2015. The omitted sub-section (4) read as follows:-   \n“(5) \nThe Board shall place all notifications issued under sub-section (3) in a financial \nyear before both Houses of Majlis-e-Shoora (Parliament).” ","quote_sha256":"4a91cc1c5004e1ffe1b51e5178050b9f6e5c3bc3e77aded08fb1952a86792d7d","reader_fragment":"p-r-2b2ba404-852800-854400-e138674e006b0764","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-852800-854400-e138674e006b0764","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-479f2d7d25f52557775d","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855921,"character_end":855938,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855751,"character_end":856168,"quote":" unless the \nperson referred to in sub-section (1) has been provided with an opportunity of \nbeing heard.  \n                                            \n1Inserted by the Finance Act, 2015 \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002. \n5Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stand","quote_sha256":"192456b077ded86567d5eef7b5e2c53be9db4a408e957e545c95ec0bf2bbf4b1","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c34b8d885b2febefd0fd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855942,"character_end":855975,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855772,"character_end":856205,"quote":"eferred to in sub-section (1) has been provided with an opportunity of \nbeing heard.  \n                                            \n1Inserted by the Finance Act, 2015 \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002. \n5Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated","quote_sha256":"cb01b48a71c7969a75618b81aedcb4eea7387c719fda5a0bcac90f11ec1dacca","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03e920265821fa27a187","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855980,"character_end":856013,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855810,"character_end":856243,"quote":" provided with an opportunity of \nbeing heard.  \n                                            \n1Inserted by the Finance Act, 2015 \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002. \n5Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.200","quote_sha256":"2a752d69df34e44bb1581b9b484c15e734b1341b031d32516e0a99f1b3d3f743","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-08c8c4e724a7f6c15e7f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856018,"character_end":856051,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855848,"character_end":856281,"quote":"g heard.  \n                                            \n1Inserted by the Finance Act, 2015 \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002. \n5Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n6Inserted by the Finance Act, 2003","quote_sha256":"e9c0280698ddb1a5ab044def15c85152cf2452a2657d3e8310c4487dbc10a637","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ee44d03f421592d8ece5","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856071,"character_end":856088,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":855901,"character_end":856318,"quote":"  \n1Inserted by the Finance Act, 2015 \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Inserted by the Finance Act, 2002. \n5Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n6Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 200","quote_sha256":"3eafef19c0767b74e1187b0fe35cc1f27029dc4752b37fdc563694712b145ae1","reader_fragment":"p-r-2b2ba404-854400-856000-daa817c31a1cd11c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-854400-856000-daa817c31a1cd11c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-825c7ba8301126b1de6f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856264,"character_end":856281,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856094,"character_end":856511,"quote":"ier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n6Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8 Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.20","quote_sha256":"dde7d511dd47caa6f7541630cda227a4398767203715fed8b23663058cb3d5aa","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb9a6a5c31251291492d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856286,"character_end":856319,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856116,"character_end":856549,"quote":"by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n6Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8 Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n9Inserted by the Finance Act, 200","quote_sha256":"8f30401f6b79a01a5c18bf0b552998b092ce375517f9452f923687f7f9705b39","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-47636951922fb447eaf0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856324,"character_end":856357,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856154,"character_end":856587,"quote":"2 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n6Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8 Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n9Inserted by the Finance Act, 2002. \n10 Inserted by the Finance Act, 20","quote_sha256":"cb77400f2c7b500cb897ed2443308defb188b098a0d3a1ece6dadafc1c95208a","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41be2e9f3a06abd2503a","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856533,"character_end":856550,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856363,"character_end":856660,"quote":"ier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n9Inserted by the Finance Act, 2002. \n10 Inserted by the Finance Act, 2003. \n11New sub-sections “(1A) & (1B)” inserted by the Finance Act, 2002. ","quote_sha256":"7bef080048ba18a9f4e4b742f5faa97e84bc75e45749faeca5cbf44f244f7618","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eaaf6dce6f455f70a28e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856556,"character_end":856589,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856386,"character_end":856660,"quote":"y S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n9Inserted by the Finance Act, 2002. \n10 Inserted by the Finance Act, 2003. \n11New sub-sections “(1A) & (1B)” inserted by the Finance Act, 2002. ","quote_sha256":"99ccfc3f6b45761889ed16da8aa19536e9a958afd9db69e878c522b51027af1b","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ec09e1a553bba35a0b8","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856641,"character_end":856658,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":856471,"character_end":856660,"quote":"ted 24.06.2003 with effect from 01.07.2003. \n9Inserted by the Finance Act, 2002. \n10 Inserted by the Finance Act, 2003. \n11New sub-sections “(1A) & (1B)” inserted by the Finance Act, 2002. ","quote_sha256":"bd768b72cb632041c3a01fac343fd663cf2f3401db0189ee5b78c6657a1ca2db","reader_fragment":"p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-856000-857600-922a5d1e3f41b0ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86bc83460bc974087649","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858908,"character_end":858925,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858738,"character_end":859155,"quote":"se to which the failure \nrelates, as provided for under this Ordinance.  \n \n                                            \n1The words  “additional tax”  substituted by the Finance Act, 2010. \n2The word “eighteen” substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7","quote_sha256":"3a0caa0702d4440ad839a35326f6a132d503e3ee71c08cb03484c674e2ef40c8","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d5e0a43a9c0802ce94a","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858964,"character_end":858981,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858794,"character_end":859211,"quote":"this Ordinance.  \n \n                                            \n1The words  “additional tax”  substituted by the Finance Act, 2010. \n2The word “eighteen” substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additi","quote_sha256":"5f9991f82098fb4e09b9dce4b693c178c38a60f332ee2bf70001aa1fbb75fd70","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ca250564db5aed13377","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859019,"character_end":859036,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858849,"character_end":859266,"quote":"         \n1The words  “additional tax”  substituted by the Finance Act, 2010. \n2The word “eighteen” substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The su","quote_sha256":"baa63d3ae6a9ca9e283b4d52203fac7d45a5cc6abe2f4952c7327f75a2f7636e","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-efe04f8bf343cc1fa19f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859042,"character_end":859075,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858872,"character_end":859305,"quote":"additional tax”  substituted by the Finance Act, 2010. \n2The word “eighteen” substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effec","quote_sha256":"9bc2f1a686ba46156f2ad93284b2375cb2d89ab5f837868dbfc6275657528778","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9784f842e019004b9a0d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859080,"character_end":859113,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858910,"character_end":859343,"quote":"nance Act, 2010. \n2The word “eighteen” substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (7","quote_sha256":"946e0d775379f286c267178efd2a1bdce467c5feca48c69e8b156b6c432c2f62","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d0003201ce15957a2b1","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859118,"character_end":859151,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858948,"character_end":859381,"quote":" substituted by Finance Act, 2015. \n3New sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 201","quote_sha256":"9edbd88bd3f4f686cbd4d49f6ed68393930a479460ea13d65b628b8b089051b6","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0533a7937cad0c86ef8a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859156,"character_end":859189,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":858986,"character_end":859419,"quote":"ew sub-section (3) added through Finance Act, 2019.  \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made t","quote_sha256":"2797aeb42d801041b91eb929d470e7f526f39a3457677b3311f6b1c6245f5b9e","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4694698dd1d12f1bba5","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859241,"character_end":859258,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-859200-860800-1196a1a93e77e62b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-859200-860800-1196a1a93e77e62b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859071,"character_end":859488,"quote":"2003. \n5 Inserted by the Finance Act, 2002. \n6 Inserted by the Finance Act, 2003. \n7 Inserted by the Finance Act, 2002. \n8The words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"7c4a859156db209d022c21881f0cc60a6499d0ca33e601f5b9caaf24c74b9c3a","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-097c0e1bcf0d7f988c8f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859365,"character_end":859382,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-859200-860800-1196a1a93e77e62b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-859200-860800-1196a1a93e77e62b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":859195,"character_end":859568,"quote":"e words  “additional tax”  substituted by the Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, 2010 and \nremained effective till 05.06.2010. ","quote_sha256":"63ce4128fa61af8c1910d07191bd2fad76a51d3219992c5aff8f2ed47193abd4","reader_fragment":"p-r-2b2ba404-857600-859200-ef4eea85646d98ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-857600-859200-ef4eea85646d98ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ff96721062236b9ef9c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861660,"character_end":861693,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861490,"character_end":861923,"quote":"d or purported to be collected or deducted or \npurported to be deducted under the Ordinance by a notified SWAPS agent and \n                                            \n1 Inserted by the Finance Act, 2002. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2009. \n4 The words “challan of payment“ substituted by the Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004","quote_sha256":"186106d633cf2249c3d424b6502d5903a0069bf7683cfa01f783e3a2514fba0d","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8eafc632a03d6a64d795","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861698,"character_end":861731,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861528,"character_end":861961,"quote":"cted or \npurported to be deducted under the Ordinance by a notified SWAPS agent and \n                                            \n1 Inserted by the Finance Act, 2002. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2009. \n4 The words “challan of payment“ substituted by the Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004.  \n6 The Full stop substituted with c","quote_sha256":"02c9d3d262ec742f8c20a1b14d638f6619c763399a68c940fa34f635530d6230","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5070d2c539ae45ec1665","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861736,"character_end":861769,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861566,"character_end":861999,"quote":"r the Ordinance by a notified SWAPS agent and \n                                            \n1 Inserted by the Finance Act, 2002. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2009. \n4 The words “challan of payment“ substituted by the Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004.  \n6 The Full stop substituted with colon and proviso added by the Finance ","quote_sha256":"6df29cbf71d928a60649e1d7bf28caed67b7984f4ec3712e753f7e6add56aeef","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-684712b8838861b36191","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861824,"character_end":861841,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861654,"character_end":862071,"quote":"   \n1 Inserted by the Finance Act, 2002. \n2 Inserted by the Finance Act, 2003. \n3 Inserted by the Finance Act, 2009. \n4 The words “challan of payment“ substituted by the Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004.  \n6 The Full stop substituted with colon and proviso added by the Finance Act, 2022. \n7 The words “any certificate” substituted by the Finance Act","quote_sha256":"9555c812833210d2f0675046e552b5aa5efa3dced5003b591a453dac10dc25da","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-384bc94e79046b7489cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861906,"character_end":861923,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861736,"character_end":862153,"quote":"Inserted by the Finance Act, 2009. \n4 The words “challan of payment“ substituted by the Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004.  \n6 The Full stop substituted with colon and proviso added by the Finance Act, 2022. \n7 The words “any certificate” substituted by the Finance Act, 2009.  \n8 The words “challan of payment“ substituted by the Finance Act, 2022. \n","quote_sha256":"3c3d654d4f9cfaeda1cc373886e66d3fee1357daf799074c509f9054f8fa23cd","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18f0e10b4b3542992954","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861991,"character_end":862008,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861821,"character_end":862238,"quote":"he Finance Act, 2022. \n5 The words “pass an order to that effect and” omitted by the Finance Act, 2004.  \n6 The Full stop substituted with colon and proviso added by the Finance Act, 2022. \n7 The words “any certificate” substituted by the Finance Act, 2009.  \n8 The words “challan of payment“ substituted by the Finance Act, 2022. \n9 The words and figure “and such certificate shall be treated as sufficient evidence ","quote_sha256":"a8d83e940009e32c69e22eff09db62bcbfdf377fa80bb230d98375161a2b1455","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ecf43a00873977384e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862060,"character_end":862077,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861890,"character_end":862307,"quote":" omitted by the Finance Act, 2004.  \n6 The Full stop substituted with colon and proviso added by the Finance Act, 2022. \n7 The words “any certificate” substituted by the Finance Act, 2009.  \n8 The words “challan of payment“ substituted by the Finance Act, 2022. \n9 The words and figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for \nthe purposes of section 168”. \n10","quote_sha256":"2c2ab9b7461bf68a94619d0391aea01af2bfb266c20a7c268db6e26e1dee8a99","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33eba3ab2dbfcf353965","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862133,"character_end":862150,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":861963,"character_end":862380,"quote":"on and proviso added by the Finance Act, 2022. \n7 The words “any certificate” substituted by the Finance Act, 2009.  \n8 The words “challan of payment“ substituted by the Finance Act, 2022. \n9 The words and figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for \nthe purposes of section 168”. \n10 Section 164A inserted by the Finance Act, 2022. \n11 The words “Payment o","quote_sha256":"a881f1d6642a28d03a7c4ff8d3e764d95d0a78bc16df0984e14fa2e0c92e67d9","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3778c4560901a6f3d6be","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862337,"character_end":862354,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862167,"character_end":862464,"quote":"d figure “and such certificate shall be treated as sufficient evidence of the collection or deduction for \nthe purposes of section 168”. \n10 Section 164A inserted by the Finance Act, 2022. \n11 The words “Payment of tax collected or deducted by SWAPS agents” substituted by the Finance Act,  \n2023 ","quote_sha256":"f0cc0e12fb243bfe323323d0cf895f99fb6351d130089354d2ea993e1206e263","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55a6c20c209cee3372af","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862444,"character_end":862463,"quote":"Finance Act,  \n2023","quote_sha256":"5781f23e2176efc6e242f11f24a54d9b0a764068ee4d864b13783c4e0f4e883b","reader_fragment":"p-r-2b2ba404-862400-864000-3114a91a080e9f56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-862400-864000-3114a91a080e9f56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":862274,"character_end":862464,"quote":"the purposes of section 168”. \n10 Section 164A inserted by the Finance Act, 2022. \n11 The words “Payment of tax collected or deducted by SWAPS agents” substituted by the Finance Act,  \n2023 ","quote_sha256":"2f0cccebbfcde9033124167401bb8c549bafc4fa586f7164ad4b8e611ff31919","reader_fragment":"p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-860800-862400-d31e5b2ffb4f7fce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a32b08051927ccf6dfbb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864267,"character_end":864300,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864097,"character_end":864530,"quote":"as \nbeen deducted under Division III of this Part 10[or Chapter XII 11[or the \nTenth Schedule]] in 12[each 13[quarter]] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3Inserted by the Finance Act, 2002. \n4After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finan","quote_sha256":"b1feee66a4bd8d98c6d77ac77d42de316d5252c2148378d7cf057b7710d545ac","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a4684fdb7cdd2a4843f","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864385,"character_end":864402,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864215,"character_end":864632,"quote":"] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3Inserted by the Finance Act, 2002. \n4After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n5The words  “within two months after the end of the financial year or within such furth","quote_sha256":"b043ab564b311f4cee29f3958e95ab92b4ba6d3ea8b584ed3d92c61a1bb885aa","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-861bc34c291ccfa39426","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864423,"character_end":864440,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864253,"character_end":864670,"quote":"           \n1 Inserted by the Finance Act, 2003. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3Inserted by the Finance Act, 2002. \n4After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n5The words  “within two months after the end of the financial year or within such further time as the Commissioner \nmay allow","quote_sha256":"fd47d852cf26150d43f8193a9629eb563ac70e8a353ba7b788dca7f5be3cfa03","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c34051988d0861081d2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864525,"character_end":864542,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864355,"character_end":864772,"quote":"nth Schedule” inserted by the Finance Act, 2019.  \n3Inserted by the Finance Act, 2002. \n4After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n5The words  “within two months after the end of the financial year or within such further time as the Commissioner \nmay allow by order in writing, ”  omitted by the Finance Act, 2010. \n6The word “biannual” substituted through F","quote_sha256":"8ab697b010f0cd0c6d207780e7ef3bda1023253c82816eec7f97408e3f5a04f9","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d0ee39dfe16d77f05d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864710,"character_end":864727,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864540,"character_end":864957,"quote":"19. \n5The words  “within two months after the end of the financial year or within such further time as the Commissioner \nmay allow by order in writing, ”  omitted by the Finance Act, 2010. \n6The word “biannual” substituted through Finance Act 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inser","quote_sha256":"88d6fee7d47bdc98a092f96f0990dfede4a30f63929fa0058aa7ea292bb0825c","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ff414c93755649dc829","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864771,"character_end":864787,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864601,"character_end":865017,"quote":"ncial year or within such further time as the Commissioner \nmay allow by order in writing, ”  omitted by the Finance Act, 2010. \n6The word “biannual” substituted through Finance Act 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act","quote_sha256":"f37dfa95f2277148f0c877fa09170141e3e0a60e5266c39c71898c6d295befaa","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58d8680e88125c2286de","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864828,"character_end":864845,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864658,"character_end":865075,"quote":"r \nmay allow by order in writing, ”  omitted by the Finance Act, 2010. \n6The word “biannual” substituted through Finance Act 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act, 2002. \n11After expression “Chapter XII” the words “or th","quote_sha256":"4d7a5635c76f7a0bbca04c8cc4ac79251d6db679c0736e1f99ca51891e0dda9a","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-40d0317718272417dcdd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864850,"character_end":864883,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864680,"character_end":865113,"quote":"in writing, ”  omitted by the Finance Act, 2010. \n6The word “biannual” substituted through Finance Act 2020 dated 30th June, 2020 \n7Inserted by the Finance Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act, 2002. \n11After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Fina","quote_sha256":"4e8222d7a2caea7cc4f1a912f46d0acd0e2f540544f01c159cd6315264c82725","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6fbfcb77a8c0a32ec18e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864968,"character_end":864985,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864798,"character_end":865215,"quote":" June, 2020 \n7Inserted by the Finance Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act, 2002. \n11After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n12The words  “the year” substituted by the Finance Act, 2010. \n13 The word ”half year","quote_sha256":"73a3d87eee8f6dde2a9eba2f08e4b7a4db6cad62110a6297ba6b0bd429ef0dee","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9ab9946d3afa6eb3653","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865006,"character_end":865023,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864836,"character_end":865253,"quote":"Act, 2011. \n8 Inserted by the Finance Act, 2003. \n9After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act, 2002. \n11After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n12The words  “the year” substituted by the Finance Act, 2010. \n13 The word ”half year” substituted through Finance Act, 202","quote_sha256":"fad4f18e7b638d3835c0f8caeaa9810cdf3f99dbbd7a80b108c3f11f1baf20c7","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76f1053c7b7d2e72fcb8","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865109,"character_end":865126,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":864939,"character_end":865279,"quote":"th Schedule” inserted by the Finance Act, 2019. \n10Inserted by the Finance Act, 2002. \n11After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n12The words  “the year” substituted by the Finance Act, 2010. \n13 The word ”half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n ","quote_sha256":"f94153aab8e6466839c386cbe1fd2b7dd07455257f4f48ae627652b16aa2a39e","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd80f2d260b348718c0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865173,"character_end":865190,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865003,"character_end":865279,"quote":"he Finance Act, 2002. \n11After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n12The words  “the year” substituted by the Finance Act, 2010. \n13 The word ”half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n ","quote_sha256":"2558aef8a98d6085ecbe00d7fcb056add10c3a897e33f158e8edc68b3b2ed080","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f0d441c151f743d32e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865237,"character_end":865254,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":865067,"character_end":865279,"quote":"s “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n12The words  “the year” substituted by the Finance Act, 2010. \n13 The word ”half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n ","quote_sha256":"05b4b77044b6001b9a51decc4f104f9fd08332691510f69fce84083a4500b5cd","reader_fragment":"p-r-2b2ba404-864000-865600-8e284a120ef3c457","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-864000-865600-8e284a120ef3c457","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-beb86f81b3dd42261cfb","source":"pk-code-f40603913b933194","title":"State Bank of Pakistan Act, 1956","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866562,"character_end":866595,"quote":"State Bank of Pakistan Act, \n1956","quote_sha256":"e5efe225470011afbd50edf70789cf88bfa87786c98fda750faee7cd24646160","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866392,"character_end":866825,"quote":"t, 1992 (XII of 1992), the Banking Companies \nOrdinance, 1962 (LVII of 1962), the Foreign Exchange Regulation Act, 1947 \n(VII of 1947) and the regulations made under the State Bank of Pakistan Act, \n1956 (XXXIII of 1956), if any, on the subject, in so far as divulgence of \ninformation under section 165 is concerned.] \n \n15[(1A) Every person involved or engaged in economic transactions as \nprescribed by the Board shall furnish to ","quote_sha256":"a60c24463987c6b49cdddbbdd9e893b055b8eb7ee0f814006f364bcc77c84ef0","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b0bc5f9041446621eb3","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866972,"character_end":866989,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866802,"character_end":867219,"quote":"Board shall furnish to the Commissioner a quarterly statement \nin the prescribed form and manner. ”;and] \n \n                                            \n1Inserted by the Finance Act, 2002. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3The words  “the year” substituted by the Finance Act, 2010. \n4The word “half year” substituted through Finance Act, 2020 da","quote_sha256":"de2b7fe6e5a7868bec3a633c425de80e4e5763d06ad6b871642899ce175a1e27","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd0d0a3c99f478ee89de","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867074,"character_end":867091,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866904,"character_end":867321,"quote":"d] \n \n                                            \n1Inserted by the Finance Act, 2002. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3The words  “the year” substituted by the Finance Act, 2010. \n4The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words","quote_sha256":"a8067750e6ccf1a3df9372528d1797b51de6d463787f3e905c18c2346673858e","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e835acba3c04ce739371","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867137,"character_end":867154,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":866967,"character_end":867384,"quote":" the Finance Act, 2002. \n2After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3The words  “the year” substituted by the Finance Act, 2010. \n4The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n7I","quote_sha256":"176bddd274861594a77b5e80b5e46a6b1023c344fb18e1068a5a358075d6bf9d","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-75ed8b8f98c623003ab8","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867199,"character_end":867216,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867029,"character_end":867446,"quote":"ords “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n3The words  “the year” substituted by the Finance Act, 2010. \n4The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n7Inserted by the Finance Act, 2002. \n8After expression “Chapter ","quote_sha256":"0739917cc22e405fc71f9d337d2aa10380f3ae59420e48f90db4cbd3a7c88560","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca651dd6ad6638590c20","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867244,"character_end":867277,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867074,"character_end":867507,"quote":"Finance Act, 2019.  \n3The words  “the year” substituted by the Finance Act, 2010. \n4The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n7Inserted by the Finance Act, 2002. \n8After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Financ","quote_sha256":"9d7250f38c2b0adbccdf9a09a3bd71a01b67e277ecb7952da3e8e2206810ab9a","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01af81e53d84a4a53dbb","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867362,"character_end":867379,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867192,"character_end":867609,"quote":"hrough Finance Act, 2020 dated 30th June, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n7Inserted by the Finance Act, 2002. \n8After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n9The words  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” s","quote_sha256":"5b95117adf85803c89b2a9ba7e32e672e86025c1445e00b881e10e06126d5788","reader_fragment":"p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-865600-867200-a87dd930d9dedfe8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-425e396e67076bdadc6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867399,"character_end":867416,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867229,"character_end":867646,"quote":"une, 2020 \n \n5 Inserted by the Finance Act, 2003. \n6After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019. \n7Inserted by the Finance Act, 2002. \n8After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n9The words  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 ","quote_sha256":"75e8bc4958d47fb676f35af103995a14d9f70d038075a519d867da3a1fd46dfc","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-512a413f2a7e8421fa71","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867501,"character_end":867518,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867331,"character_end":867748,"quote":"enth Schedule” inserted by the Finance Act, 2019. \n7Inserted by the Finance Act, 2002. \n8After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n9The words  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance ","quote_sha256":"92bdb32d0930010920788f09a992e69055f0e677b4682f40bb10331dac27c3db","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91cc46c3203f379d5fd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867564,"character_end":867581,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867394,"character_end":867811,"quote":" the Finance Act, 2002. \n8After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n9The words  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new","quote_sha256":"3c6c004e076e4f8d9e506156cae29bd07ad9d62ad05cddbdc1fd9bcc2d4a81b2","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc4ed5406df5ac07078e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867628,"character_end":867645,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867458,"character_end":867875,"quote":"ds “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n9The words  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020","quote_sha256":"9b18ffe98dd531e82c694ea71bb57b7fa64ad8de789285725e189a90b93503e2","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14353fc7b329cfcee968","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867702,"character_end":867719,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867532,"character_end":867949,"quote":"  “the year” substituted by the Finance Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020 \n14 Added by the Finance Act, 2013.  \n15New sub-section (1A) inserted thr","quote_sha256":"b84bdb85bc885a80be5fbc9b0835db452f21526448e621b86f7c0e43d89da912","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8bb4fa4ef62d6357d667","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867740,"character_end":867757,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867570,"character_end":867987,"quote":"e Act, 2010. \n10 The word “half year” substituted through Finance Act, 2020 dated 30th June, 2020 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020 \n14 Added by the Finance Act, 2013.  \n15New sub-section (1A) inserted through Finance Act, 2020 dated 30th June","quote_sha256":"dd1d5f8aa84e226473e079fbec6fc326ccf369fce52cce873919675228845380","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0f33d832596bcab0450","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867836,"character_end":867852,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867666,"character_end":867994,"quote":"0 \n \n11Full stop substituted by the Finance Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020 \n14 Added by the Finance Act, 2013.  \n15New sub-section (1A) inserted through Finance Act, 2020 dated 30th June 2020. ","quote_sha256":"266ba66c89282a67d750fc09ec893b51e37c68a5e79eb34670d3c610799abe4b","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4ce5c9623f38e52689c","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867880,"character_end":867910,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867710,"character_end":867994,"quote":"Act, 2010. \n12Inserted by the Finance Act, 2010. \n13Full stop substituted by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020 \n14 Added by the Finance Act, 2013.  \n15New sub-section (1A) inserted through Finance Act, 2020 dated 30th June 2020. ","quote_sha256":"9c767a415375220894c2e7ad67f09acd52ab835c3a42f6ef7c3d298f8d9c8296","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6680e91a5e7be501c566","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867954,"character_end":867971,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":867784,"character_end":867994,"quote":"by colon and thereafter new provision added through Finance Act 2020 dated \n30th June, 2020 \n14 Added by the Finance Act, 2013.  \n15New sub-section (1A) inserted through Finance Act, 2020 dated 30th June 2020. ","quote_sha256":"aeec4728bc6392ce6d2337b0f6517483d764d662cad0e85bb35646c0f85f665a","reader_fragment":"p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-867200-868800-291fc4d5c30c97e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30aa7c1db945a01f1ee3","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869657,"character_end":869674,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869487,"character_end":869904,"quote":" through Finance Supplementary (Second Amendment) Act, 2019. \n2In section 165 expression “Chapter XII” wherever occurs the words “or the Tenth Schedule” inserted \nby the Finance Act, 2019.  \n3After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n4The expression added through Finance Act, 2020 dated 30th June, 2020 \n5The clauses (a) and (b) substituted through Finance","quote_sha256":"de3c7cc038f86651f66fe47773307b6b09e4a3cb92d0d1aadd4d0396f00359e7","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b148afd9ff5cc3671b71","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869760,"character_end":869777,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869590,"character_end":870007,"quote":"wherever occurs the words “or the Tenth Schedule” inserted \nby the Finance Act, 2019.  \n3After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n4The expression added through Finance Act, 2020 dated 30th June, 2020 \n5The clauses (a) and (b) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted \nclauses read as follows: \n(a) in respect of the half-","quote_sha256":"e84788d08c1637ff0e2f511c2cb63ece7840c29d6f6473a55310f05d1e9a7270","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e638308bad769b03c9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869811,"character_end":869828,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869641,"character_end":870058,"quote":"nserted \nby the Finance Act, 2019.  \n3After expression “Chapter XII” the words “or the Tenth Schedule” inserted by the Finance Act, 2019.  \n4The expression added through Finance Act, 2020 dated 30th June, 2020 \n5The clauses (a) and (b) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted \nclauses read as follows: \n(a) in respect of the half-year ending on the 30th June, on or before the 31st","quote_sha256":"ae464d60711005372952152838f51079fd236df89a7b096d0da196503f56ab3e","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4668e0b2028e602d29a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869897,"character_end":869914,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":869727,"character_end":870144,"quote":" Tenth Schedule” inserted by the Finance Act, 2019.  \n4The expression added through Finance Act, 2020 dated 30th June, 2020 \n5The clauses (a) and (b) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted \nclauses read as follows: \n(a) in respect of the half-year ending on the 30th June, on or before the 31st day of July; and  \n   (b) in respect of the half-year ending on the 31st December, on","quote_sha256":"a2a3433fbcdcf7c212b13cbe4866285bb0527b7337cd65429c146f5614cffbf7","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-642d51afdaca20b1b57a","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":870198,"character_end":870215,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":870028,"character_end":870308,"quote":"th June, on or before the 31st day of July; and  \n   (b) in respect of the half-year ending on the 31st December, on or before the 31st day of January. \n6Inserted by the Finance Act, 2017. \n \n7 Sub-section (2B) inserted through Finance Supplementary (Second Amendment) Act, 2019. ","quote_sha256":"4fb8f181bd1a1e38c02aabe4f7d262782c8e6a9bee35e42ea22b61651f509830","reader_fragment":"p-r-2b2ba404-868800-870400-333a0e7e4e84653c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-868800-870400-333a0e7e4e84653c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8d6d679998d0044b6b1","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871916,"character_end":871933,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871746,"character_end":872163,"quote":"ys of the end of tax \nyear in addition to statement to be filed under sub-section (6) of this section.  \n  \n                                            \n4Inserted by the Finance Act, 2006. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6The word “periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The f","quote_sha256":"19401c1dc698ba9040d59575802333b867d2a535be15d92a2ebf86ba03a396b2","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6689d6e6d3b879406371","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871993,"character_end":872010,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871823,"character_end":872240,"quote":"tion (6) of this section.  \n  \n                                            \n4Inserted by the Finance Act, 2006. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6The word “periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance A","quote_sha256":"30493529cee585ae0652964b422c42a23ea2c8ab99c551e46de1070f59dcea48","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95c9c6d243f3c982202f","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872053,"character_end":872070,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871883,"character_end":872300,"quote":"               \n4Inserted by the Finance Act, 2006. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6The word “periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon sub","quote_sha256":"d5c1dd5bb1d3b70431f7653b5962a29bc82cc4f1add2da0b51254a37e13a3dc2","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b4d344fc603b2bb4336","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872099,"character_end":872116,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871929,"character_end":872346,"quote":"2006. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6The word “periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Provis","quote_sha256":"d3ec5b64105a708e44ddbc5233429cfdb04d4663000e86d203bf7417a2a2387c","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ef1465c5efed52c5abf","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872136,"character_end":872153,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":871966,"character_end":872383,"quote":"evenue” substituted by the Finance Act, 2007. \n6The word “periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. T","quote_sha256":"2b5cb28048dec27cb082e059a09737662f6791a04321a7cc1232682ec456347c","reader_fragment":"p-r-2b2ba404-870400-872000-2e83ab884d377c8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-870400-872000-2e83ab884d377c8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8f74f9e42904d61fb7c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872194,"character_end":872211,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872024,"character_end":872441,"quote":"periodically” omitted by the Finance Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows: \n“Provided that annual","quote_sha256":"152f81db62637bc193b534f5de3b4c95a3181b544fe6615fc48149fe7077c929","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e108074a1b1f3f911ebd","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872231,"character_end":872248,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872061,"character_end":872478,"quote":"Act, 2011. \n7Colon substituted by the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows: \n“Provided that annual statement shall also be filed where ","quote_sha256":"ed06b6f340fcad511f305521dff0e5612dd65dbf1160f8aecb0e6a955220a2e2","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e4ddcf65eb3b4dc7e90","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872265,"character_end":872282,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872095,"character_end":872512,"quote":"the Finance Act, 2011. \n9Inserted by the Finance Act, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows: \n“Provided that annual statement shall also be filed where the income exceeds three \nhundred ","quote_sha256":"6977d9ad0a621b39c99a485192ecfebc7e1e08d22b8baf58d94adda5ab17fb34","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74d4875e3604b878a4af","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872316,"character_end":872333,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872146,"character_end":872563,"quote":"t, 2006. \n10The figure “(2)” substituted by the Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows: \n“Provided that annual statement shall also be filed where the income exceeds three \nhundred thousand rupees but does not exceed three hundred a","quote_sha256":"35506e6eec932594556869751a97e836398896138175dce492b2a85bc9615d18","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bcc4193a7e4e6318c078","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872363,"character_end":872380,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872193,"character_end":872610,"quote":" Finance Act, 2010. \n7Inserted by the Finance Act, 2006. \n8Added by the Finance Act, 2011. \n9Semi-colon substituted by the Finance Act, 2013.  \n10 Proviso omitted by the Finance Act, 2013. The omitted proviso read as follows: \n“Provided that annual statement shall also be filed where the income exceeds three \nhundred thousand rupees but does not exceed three hundred and fifty thousand rupees in a \ntax year.” \n11 S","quote_sha256":"e769f0f891f6fb7f25667435f9aaf0e64c5a40818f0bd24d981df923944bb550","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a07a85127032d660fc6f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872647,"character_end":872664,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":872477,"character_end":872667,"quote":" the income exceeds three \nhundred thousand rupees but does not exceed three hundred and fifty thousand rupees in a \ntax year.” \n11 Sub-sections (7) and (8) added by the Finance Act, 2021.  ","quote_sha256":"338b5bb39e449b083e9cf84e47e033771f7371cabbc0ec6cd23cc8f397454206","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04db7dc82cbebc1f5edf","source":"pk-code-f40603913b933194","title":"State Bank of Pakistan Act, 1956","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873650,"character_end":873682,"quote":"State Bank of Pakistan Act, 1956","quote_sha256":"77700c46fc42741c930eb93f76d47dd66364439936bc73e09b8f5979bb1d5dbc","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":873480,"character_end":873912,"quote":" (LVII of 1962), the Protection of Economic \nReforms Act, 1992 (XII of 1992), the Foreign Exchange Regulation Act, 1947 (VII \nof 1947) and the regulations made under the State Bank of Pakistan Act, 1956 \n(XXXIII of 1956), if any, on the subject every banking company shall make \narrangements to provide to the Board in the prescribed form and manner,— \n \n2[(a) a list of persons containing particulars of cash withdrawals exceeding ","quote_sha256":"88ee867d9a0d8dcefa08c602d2e649366c589bff70739e17e9aea3a19cf8df04","reader_fragment":"p-r-2b2ba404-872000-873600-0293e1ce947fbb07","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-872000-873600-0293e1ce947fbb07","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c754a0f3e46bdf82ebeb","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874607,"character_end":874624,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874437,"character_end":874854,"quote":"ons receiving profit on debt 7[  ] 8[  ] and tax deductions \nthereon during preceding financial year] 9[; and \n                                            \n1Added by the Finance Act, 2013. \n2 Clause (a) substituted by the Finance Act, 2018 ,the substituted clause is read as follows:- \n“ (a) online access to its central database containing details of its account  holders and all transactions made in their \naccounts","quote_sha256":"efae02b029bd9b4588c9c7c40bdc369b68dd23a24f6353f3bd59cae98cb85c90","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed4ad6c4796e9dff815a","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874659,"character_end":874676,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874489,"character_end":874906,"quote":"uctions \nthereon during preceding financial year] 9[; and \n                                            \n1Added by the Finance Act, 2013. \n2 Clause (a) substituted by the Finance Act, 2018 ,the substituted clause is read as follows:- \n“ (a) online access to its central database containing details of its account  holders and all transactions made in their \naccounts;” \n3 Words “for filers and non-filers” omitted thro","quote_sha256":"50e275e97e2bf050467be0fb02306b43c419b93e53959beb46e49222473e7117","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd1234b49a3cbe4f3aa8","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874910,"character_end":874927,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874740,"character_end":875157,"quote":"ss to its central database containing details of its account  holders and all transactions made in their \naccounts;” \n3 Words “for filers and non-filers” omitted through Finance Act, 2019. \n4The word  “one” substituted by the Finance Act, 2018. \n5The word  “one” substituted by the Finance Act, 2018. \n6 Clause (d) substituted by the Finance Supplementary (Amendment) Act, 2018. The substituted clause \n(d) read as fo","quote_sha256":"be7d298893c33465a55e840e829fab96da3f2e3a9ffba5c4fac0be0a97273dc1","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1fe001120f317639d38","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874966,"character_end":874983,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874796,"character_end":875213,"quote":"ount  holders and all transactions made in their \naccounts;” \n3 Words “for filers and non-filers” omitted through Finance Act, 2019. \n4The word  “one” substituted by the Finance Act, 2018. \n5The word  “one” substituted by the Finance Act, 2018. \n6 Clause (d) substituted by the Finance Supplementary (Amendment) Act, 2018. The substituted clause \n(d) read as follows: \n“a consolidated list of loans written off exceed","quote_sha256":"4404dcb7c8fe11bfe87ccfdf2e6518b2eab1b6dba9427729917732010c686269","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7875d0e156602fee281","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":875022,"character_end":875039,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":874852,"character_end":875269,"quote":"ts;” \n3 Words “for filers and non-filers” omitted through Finance Act, 2019. \n4The word  “one” substituted by the Finance Act, 2018. \n5The word  “one” substituted by the Finance Act, 2018. \n6 Clause (d) substituted by the Finance Supplementary (Amendment) Act, 2018. The substituted clause \n(d) read as follows: \n“a consolidated list of loans written off exceeding rupees one million during a calendar year” and \n7The","quote_sha256":"9e5b2c9361b449242af0777623e2f797bb2b90b9b3731b4d3c157703458edd21","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b074adb2eb702ae6d04","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":875345,"character_end":875362,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":875175,"character_end":875580,"quote":"dated list of loans written off exceeding rupees one million during a calendar year” and \n7The expressions “exceeding 7[  ] five hundred thousand rupees” omitted through Finance Act, 2020 \ndated 30th June, 2020 \n8Words “for non-filers” omitted through Finance Act, 2019. \n9 Full stop substituted with semi colon and the word “and” and a new clause added by the by the \nFinance (Supplementary) Act, 2022.  ","quote_sha256":"cd292a52624fb21ad49cea11e8fa0a93c8cb0bcc52fd660cba7073f8a310f814","reader_fragment":"p-r-2b2ba404-873600-875200-5de70db083062496","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-873600-875200-5de70db083062496","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21aeeab53cd976b86662","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":875427,"character_end":875444,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":875257,"character_end":875580,"quote":"r” and \n7The expressions “exceeding 7[  ] five hundred thousand rupees” omitted through Finance Act, 2020 \ndated 30th June, 2020 \n8Words “for non-filers” omitted through Finance Act, 2019. \n9 Full stop substituted with semi colon and the word “and” and a new clause added by the by the \nFinance (Supplementary) Act, 2022.  ","quote_sha256":"90e88c2180053ceadf81c124d3a3e4a1ef147c5db1c7c0e8885d6223c133d13c","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b45d8edc441db22710b","source":"pk-code-f40603913b933194","title":"State Bank of Pakistan Act,1956","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876798,"character_end":876830,"quote":"State Bank \nof Pakistan Act,1956","quote_sha256":"601629c948059e141eda91fa40658156eceeb577650f026ee32ced96c66a012b","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":876628,"character_end":877060,"quote":"62 (LVII of 1962), the \nProtection of Economic Reforms Act,1992 (XII of 1992), the Foreign Exchange \nRegulation Act, 1947 (VII of1947) and any regulations made under the State Bank \nof Pakistan Act,1956 (XXXIII of 1956) on the subject, every financial institution \nshall make arrangements to provide information regarding non-resident3[or any \nother reportable] persons to the Board in the prescribed form and manner for the \npurpos","quote_sha256":"d5bed7ac846816f08ffc83fd7ac54a6064de18a1f7f4a7692c2674dd5d5f472d","reader_fragment":"p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-875200-876800-9f0ff3633fcb7912","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-903a50964d747910de87","source":"pk-code-f40603913b933194","title":"Chapter XIIA of the Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877421,"character_end":877464,"quote":"Chapter XIIA of the \nIncome Tax Rules, 2002","quote_sha256":"d28129e06841e4375457bb6d6dfc47254912cb19cdeae41f1d8d7ce4198bb837","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877251,"character_end":877694,"quote":"poses and kept confidential.”] \n \n5[(3) For the purpose of this section, the terms \"reportable person\" and \n\"financial institution\" shall have the meaning as provided in Chapter XIIA of the \nIncome Tax Rules, 2002.] \n \n                                            \n1 Clause (e) omitted by the Finance Supplementary (Amendment) Act, 2018. The omitted clause (e) \nread as follows: \n “(e)  \na copy of each currency transactions report and suspicio","quote_sha256":"76a81be44e46ece88f56481444aed7bdb3d27ad39ae2a97a9c5e57c041855a29","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1c6f64e9874f3f17336f","source":"pk-code-f40603913b933194","title":"Anti-Money Laundering Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877791,"character_end":877823,"quote":"Anti-Money \nLaundering Act, 2010","quote_sha256":"3642ab612f6a3d3db1339c468d1badae7ee96567f1a6cdd8f1be09b1c42f3675","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877621,"character_end":878037,"quote":"ollows: \n “(e)  \na copy of each currency transactions report and suspicious transactions report \ngenerated and submitted by it to the Financial Monitoring Unit under the Anti-Money \nLaundering Act, 2010 (VII of 2010).” \n2Inserted by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"9578dd53a34a18babbd363031c49722579df51a0fd43d678f5b6639b72e3cb0e","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2a317a340db1db045e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877858,"character_end":877875,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877688,"character_end":878037,"quote":"spicious transactions report \ngenerated and submitted by it to the Financial Monitoring Unit under the Anti-Money \nLaundering Act, 2010 (VII of 2010).” \n2Inserted by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"d0a14484eb1305ba6cf851916b70264e686ef71a2e4e0d9654c125a302baa4c7","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5e059d49af77dc6d08b","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877895,"character_end":877912,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877725,"character_end":878037,"quote":"ed and submitted by it to the Financial Monitoring Unit under the Anti-Money \nLaundering Act, 2010 (VII of 2010).” \n2Inserted by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"289175620a95ff180badf94f03c38bf97dc6791d3dd8edc816275f5bcaed4777","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c88f6fe07d078c67ff0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877985,"character_end":878002,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877815,"character_end":878037,"quote":"ct, 2010 (VII of 2010).” \n2Inserted by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"184477b620847e581acb1588a29dd1154aa18dc7970364c47dcf8a6960912b8a","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da197a5fe785ab74f371","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":878019,"character_end":878036,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":877849,"character_end":878037,"quote":"d by the Finance Act, 2015. \n3Inserted by the Finance Act, 2017. \n4The word and figure “Subject to section 216, all” substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2017 ","quote_sha256":"ddda1d62b03e68be4229ba367edfde2306733e07e0c466a6d7cf316745afc709","reader_fragment":"p-r-2b2ba404-876800-878400-fe56c762d5980ff2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-876800-878400-fe56c762d5980ff2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e7002a24586c3719506b","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880262,"character_end":880279,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880092,"character_end":880393,"quote":"t; and \n \n(b) not subject to attachment in respect of any debt or liability of the person. \n \n                                            \n1 Section 165C inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2002. \n4 Inserted by the Finance Act, 2003. ","quote_sha256":"da3308666878007a7ab2161b97273c27bca97d638db8fe09e83a9d133b471b85","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f1aff095e7be19e3762","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880299,"character_end":880316,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880129,"character_end":880393,"quote":"nt in respect of any debt or liability of the person. \n \n                                            \n1 Section 165C inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2002. \n4 Inserted by the Finance Act, 2003. ","quote_sha256":"004b9e44115b80f5738ab4801fff30b13833a2e03df3ca99dc91e3c41f7dff0e","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de5f6b85cfb5610978ee","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880336,"character_end":880353,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880166,"character_end":880393,"quote":"y of the person. \n \n                                            \n1 Section 165C inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2002. \n4 Inserted by the Finance Act, 2003. ","quote_sha256":"31c5df90d5e268acd49a363bd8c85abb490484f704a2b493e087a83ef9b0f6cd","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7866b3c91403f86834d3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880358,"character_end":880391,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":880188,"character_end":880393,"quote":"                                          \n1 Section 165C inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2002. \n4 Inserted by the Finance Act, 2003. ","quote_sha256":"e987238ea4f7f3878d5daf62a637d4305ebc967691f879ffc19e4858e6aac5c2","reader_fragment":"p-r-2b2ba404-880000-881600-37344ee2a081d71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-880000-881600-37344ee2a081d71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8f4b1cf391f46451228","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882412,"character_end":882429,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882242,"character_end":882659,"quote":" a payment made to a person under Division III of this Part \n                                            \n1 The words “tax under Division II of this Part” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by","quote_sha256":"92ccef166be55f2f4dc2da9b181073d4d570b90cd6533547c96672310c86ee96","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43b7a9c921b9a7bd80d4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882434,"character_end":882467,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882264,"character_end":882697,"quote":"erson under Division III of this Part \n                                            \n1 The words “tax under Division II of this Part” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by ","quote_sha256":"64645767c8104ad3fa2de2b5f9b2090fc2c2054bd3b84dd1418e9a53288b8541","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-473402650ed7de4ec955","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882472,"character_end":882505,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882302,"character_end":882735,"quote":"\n                                            \n1 The words “tax under Division II of this Part” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by ","quote_sha256":"776788e64885ba21c8e6d00b0532c374a6325292470e0ee49303743edf3012b2","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-304136da590a1565289e","source":"pk-code-f40603913b933194","title":"Division II, Division III” by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882555,"character_end":882606,"quote":"Division II, Division III” by the Finance Act, 2003","quote_sha256":"1e0c02e960d0aa72984a6283d98935a9993d4bcbb5d95f26c02d8ecd181dd28b","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882385,"character_end":882834,"quote":" this Part” omitted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"0c27918692952604dcec08e9327197825160fc0f2aa503b451c8b24c73754fe9","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3955792ec0c2145110d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882611,"character_end":882644,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882441,"character_end":882834,"quote":"d by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"a276e36910eac5e25f4648f066122d896c374ba0b66216f2df0a63f49a9c57a0","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3925ffc4686670cf8136","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882664,"character_end":882681,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882494,"character_end":882834,"quote":"e Act, 2003. \n4 Substituted for the words, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"7b43f68a198a7d24045f9b027ac0d791a5d3ebd687242e5ee3ebc4e1da417b3f","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51e4e9a3953a9ffb6294","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882701,"character_end":882718,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882531,"character_end":882834,"quote":"ords, figure and comma “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"3f1ef301b453f10ed6f4f671b0cfb368d490c961e6e4d34f422bad7dcbdf950a","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d565fb040f9e1dcb8945","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882723,"character_end":882756,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882553,"character_end":882834,"quote":" “Division II, Division III” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"90b5e24343250322e4e306239039c4e65f432fe01e13bba71910680a17bb677d","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9ead9047f7a149cd325","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882776,"character_end":882793,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882606,"character_end":882834,"quote":". \n5 Inserted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"dfc3e8f5eea6e5bc1f3c09105e0ac9fbc9d1d94fe3bd011284ac0fc4256044d6","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c61e324d3a3523504810","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882799,"character_end":882832,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":882629,"character_end":882834,"quote":"nance Act, 2002. \n6Inserted by the Finance Act, 2002. \n7Inserted by the Finance Act, 2003. \n8 Inserted by the Finance Act, 2002. \n9Inserted by the Finance Act, 2018. \n10 Inserted by the Finance Act, 2003. ","quote_sha256":"ffbd477bc167f50b91303e548cce485f0550a62dbdd712b766d75c71cc68aed6","reader_fragment":"p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-881600-883200-df0060f8ce0fd0af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a6fb1e30698ae3b18b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884338,"character_end":884355,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884168,"character_end":884585,"quote":" credit shall be allowed for any tax collected or deducted that is \na final tax under— \n \n \n \n4[   ]   \n \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2018. \n3Sub-section (3) substituted by the Finance Act, 2011. The substituted sub-section (3) read as \nfollows: \n \n \n“(3) \nNo tax credit shall be allowed for any tax collected or deducted that is a","quote_sha256":"8810490d87ef6a3f780736154530f0482188470ba9f9caa1e37f8ff41898d398","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d12c8fb166edc6a62040","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884375,"character_end":884392,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884205,"character_end":884622,"quote":"collected or deducted that is \na final tax under— \n \n \n \n4[   ]   \n \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2018. \n3Sub-section (3) substituted by the Finance Act, 2011. The substituted sub-section (3) read as \nfollows: \n \n \n“(3) \nNo tax credit shall be allowed for any tax collected or deducted that is a final tax under \nclauses (a), (b) an","quote_sha256":"33857f4b80726b235c56ced609df9b784ae1fec0e73e51c4fabf01ffe6bb9d45","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1874ce841fc85e9ce856","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884431,"character_end":884448,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884261,"character_end":884678,"quote":"\n4[   ]   \n \n \n                                            \n1Inserted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2018. \n3Sub-section (3) substituted by the Finance Act, 2011. The substituted sub-section (3) read as \nfollows: \n \n \n“(3) \nNo tax credit shall be allowed for any tax collected or deducted that is a final tax under \nclauses (a), (b) and (d) of sub-section (1) of section 151, sub-section (1B","quote_sha256":"82aad8e0845e0ce5c35f2d6ac31bca2631eb106caf803932cd45ec42d65bbaf0","reader_fragment":"p-r-2b2ba404-883200-884800-b1f022d6fd397f61","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-883200-884800-b1f022d6fd397f61","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7c901fed81b84028c3c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885024,"character_end":885041,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":884854,"character_end":885117,"quote":"clauses (a) and (b) of sub-section (1) of section 233A or \nsub-section (5) of section 234 or section 234A. \n4 In section 168 in sub-section (3) clause (a) omitted by the Finance Act, 2019. The omitted clause \nread as follows: (a) sub-section (7) of section 148;  ","quote_sha256":"26d1f5a5b48972aad2ee7567135d7708b8b78fce47e9fe59a5bf9f1b3488ae74","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a02a139b409b2a5f7fee","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885786,"character_end":885803,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885616,"character_end":886033,"quote":"e applied in accordance \nwith sub-section (3) of section 4. \n \n                                            \n1 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of sect","quote_sha256":"528c7fce96d216b1d62b063c7396d19639ffcee70623d02d7b0b4d33d84c8ccd","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e27f835d8b9abaf0564d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885940,"character_end":885957,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885770,"character_end":886187,"quote":" omitted by the Finance Act, 2019 the omitted clause read \nas follows: (b) sub-section (3) of section 151; \n2 In section 168 in sub-section (3) clause (c) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act, 2020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section ","quote_sha256":"a2cdfeda891d3685d00750357db3a926e10ad21a77771b9d37c210b634a3761b","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8325dba5e63e2308f393","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886113,"character_end":886130,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":885943,"character_end":886360,"quote":"ance Act, 2019 the omitted clause read \nas follows: (c) sub-section (1B) and (1BB) of section 152; \n3 After omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act, 2020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section (3) clause (d) omitted by the Finance Act, 2019 the omitted clause read \nas follows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c)","quote_sha256":"4ef421dbf79b3894513c2f79b7aa9974a11202ea7d2b802923d44ffb19a19ae4","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59fe199959edd3b65605","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886217,"character_end":886234,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886047,"character_end":886464,"quote":"ter omitted clause (c) new clauses (ca) and (cb) inserted through Finance Act, 2020 dated 30th \nJune, 2020 \n4 In section 168 in sub-section (3) clause (d) omitted by the Finance Act, 2019 the omitted clause read \nas follows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c) and (d) of” omitted by the Finance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitt","quote_sha256":"39436a979d5899b0edbd820b1c4506993ccc154467a53f4d1298a399ba42c865","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45ce1ead373d2a386b5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886388,"character_end":886405,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886218,"character_end":886635,"quote":"inance Act, 2019 the omitted clause read \nas follows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c) and (d) of” omitted by the Finance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted b","quote_sha256":"946de37bcb4bcfdc2264627069da1f5c10e5a7d2e786d7346e4e8a0831f0b8b6","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7d5d388505e97d3779c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886436,"character_end":886453,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886266,"character_end":886683,"quote":"lows: [(d)] sub-section (3) of section 153;  \n5The words, comma and brackets “clauses (a), (c) and (d) of” omitted by the Finance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read ","quote_sha256":"ae62c7d3d3b475a721db7203822c75dcbbc9830d31c826004356a30b59a09225","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-756b69a8cd45eecd1866","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886560,"character_end":886577,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886390,"character_end":886807,"quote":"nance Act, 2013. \n6 Clause (e) omitted by the Finance Act, 2024. The omitted clause read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finan","quote_sha256":"320ae6db67d41a04b75340ce21a93aa8274c96b12c8605864646bafbe923ff92","reader_fragment":"p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-884800-886400-be87d6fe2c3fd8bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38a5c73ee159bbf2c39c","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886641,"character_end":886658,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886471,"character_end":886888,"quote":"se read as follow: \n“(e) sub-section (4) of section 154;” \n7 Clause (ea) inserted by the Finance Act, 2021. \n8In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) o","quote_sha256":"80ac4697f4adc4f0219c6a0e0bf0835fabfda85e2854ea28fc4a30c32b7a73ab","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04b51fbdf62bea8d2ca2","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886754,"character_end":886771,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886584,"character_end":887001,"quote":"section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted","quote_sha256":"b65ba5d83cff9563d39ec76e49af72d9d5f146661bd5f88014b3ca61d38aa23a","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95ca45cb636290eb8137","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886802,"character_end":886819,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886632,"character_end":887049,"quote":"d by the Finance Act, 2019 the omitted clause read \nas follows: (h) sub-section (3) of section 233;2[and]  \n9Added by the Finance Act, 2013. \n10Clause (i) omitted by the Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of sec","quote_sha256":"22d6eb61e3fa44feec0225aa6eb6b908a1c672e7b9ed0e0df7678b936d17ec36","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae055e7f1d62046d39f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886972,"character_end":886989,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886802,"character_end":887109,"quote":"Finance Act, 2013. The omitted clause (i) read as follows: \n \n“(i)  \nsub-section (5) of section 234; and” \n11 In section 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of section 234(A)  \n12 Clause (k) added by the Finance Act, 2023. ","quote_sha256":"23293cf0a4387bf45bf6ecd5a4ceb223bd91efe7999d1780f7b8674cd0d6c01f","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5994740d996d794a22a1","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":887090,"character_end":887107,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":886920,"character_end":887109,"quote":"on 168 in sub-section (3) clause (b) omitted by the Finance Act, 2019 the omitted clause \nread as follows: Sub-section (3) of section 234(A)  \n12 Clause (k) added by the Finance Act, 2023. ","quote_sha256":"0605444b762b4ed8daf948b0858d8f62af12216807dfd30519efbcd7a5cfd4dd","reader_fragment":"p-r-2b2ba404-886400-888000-78d9c1d123acbc79","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-886400-888000-78d9c1d123acbc79","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33c9f0b510ef96274c0d","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888292,"character_end":888322,"quote":"Added by the Finance Act, 2009","quote_sha256":"012db1725ab168fea3e0707a55f6401d573878a9aa3ee4631f451067db9be4a0","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888122,"character_end":888552,"quote":" (1E) of section 152, 152A], 6[  ] 7[sub-section (2) of \nsection 154A] 8[  ] sub-section (3) of section 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a) omitted through Finance Act, 2020 the substituted clause read as follows: “(a) the \n3[advance tax required to be collected 3[or paid]] is a final tax under sub-section (7) of sect","quote_sha256":"3162c4ec4ec7687c34a55db0f2c0a573872289b5f744ca5653cc066956541bf8","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34fd8cf17deb3fa195c3","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888327,"character_end":888357,"quote":"Added by the Finance Act, 2009","quote_sha256":"012db1725ab168fea3e0707a55f6401d573878a9aa3ee4631f451067db9be4a0","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888157,"character_end":888587,"quote":"7[sub-section (2) of \nsection 154A] 8[  ] sub-section (3) of section 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a) omitted through Finance Act, 2020 the substituted clause read as follows: “(a) the \n3[advance tax required to be collected 3[or paid]] is a final tax under sub-section (7) of section 148 \n3[,148A] 3[  ] 3[or sectio","quote_sha256":"21868577d1fbd936a9a5ec83e689208a6bb004e34c4326ea2624d8b959cdeda4","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a0013be562159b5874b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888389,"character_end":888406,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888219,"character_end":888636,"quote":"ection 156, 9[  ] 10[sub-\n                                            \n1 Added by the Finance Act, 2009. \n2 Added by the Finance Act, 2009. \n3 Clause (a) omitted through Finance Act, 2020 the substituted clause read as follows: “(a) the \n3[advance tax required to be collected 3[or paid]] is a final tax under sub-section (7) of section 148 \n3[,148A] 3[  ] 3[or section 234A]  on the income to which it relates; or”  ","quote_sha256":"3c833db7a3b2bba5db75a109836a43b2b3c11023aad4f312d19dd1c59468da0a","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-05afa15a83e437842aa9","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888689,"character_end":888706,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888519,"character_end":888936,"quote":"tax under sub-section (7) of section 148 \n3[,148A] 3[  ] 3[or section 234A]  on the income to which it relates; or”  \n \n4 The words “deduction of tax” substituted by the Finance Act, 2012. \n5 The expressions  “sub-section (3) of section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 d","quote_sha256":"dcafdc7de8bc6258f8589eb4e217b13e371ee7c6a19fefb9eabf286bb3fae7fe","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0190c19a5f851336b925","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888917,"character_end":888934,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888747,"character_end":889164,"quote":" section 151], sub-section (1B) 5[or sub-section (1BB)] of \nsection 152, 5[ 5[  ] sub-section (3) of section 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 T","quote_sha256":"167a8849039c63aa91230113d53ae0a57a42736cdf4a3efed2ae48bb37be9bbb","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ec15f8011d1b18710a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889025,"character_end":889042,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888855,"character_end":889272,"quote":" 153], 5[ 5[sub-section (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Ins","quote_sha256":"068a2b527cc3e21f8e79c2b67cb82686ac290acfa862ba34652b80fc1310e7e6","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d68dc048c9cbcc3156d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889047,"character_end":889080,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888877,"character_end":889304,"quote":"n (1AAA) of section \n152”substituted by Finance Act, 2020 dated 30th June, 2020 \n6  The expression “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"2617fbc489046597ea32a1802e55430b95e682e856c6860f761bdb4ba16f5872","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2dcd7df85b22b61a533e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889141,"character_end":889158,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":888971,"character_end":889304,"quote":"sion “sub-section (4) of section 154,” omitted by the Finance Act, 2024. \n7 Inserted by the Finance Act, 2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"17995fcbefeda6c0dc8976c6f5f8c288fc45eec5129d1bdd5a624d73e5e5d553","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a83d7dcf4f0de1b7de33","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889246,"character_end":889264,"quote":"Finance Act, \n2002","quote_sha256":"47f679c5d5b319f98c1b5d9f8a0c2e37d7e0c17db9588dc7d7001e45faefcc61","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889076,"character_end":889304,"quote":"2021. \n8 The word, digit and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"1a5ee6c7f5a418563ea5538cae696bc70a911df4ea0ac0808a7aee293a4cae9c","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8fe40307c2acba480db","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889269,"character_end":889302,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":889099,"character_end":889304,"quote":"t and comma “section 155,” omitted by the Finance Act, 2010. \n9 The words, figures and brackets “or sub-section (2) of section 157” omitted by the Finance Act, \n2002 \n10 Inserted by the Finance Act, 2004. ","quote_sha256":"014b143749b47003746bcaf74678d6005e32a0e3654cf04be56cd99b8d376caf","reader_fragment":"p-r-2b2ba404-888000-889600-d9c367f7f05f359f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-888000-889600-d9c367f7f05f359f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c379ff3d2a24dd62d575","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890725,"character_end":890742,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890555,"character_end":890972,"quote":"n under the provisions referred to in sub-section (1) or under sections \n                                            \n1 The word “of” substituted by the word “or” by the Finance Act, 2014. \n2 Expression inserted by the Finance Act, 2023. \n3 The expressions omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brac","quote_sha256":"c5b86d848330dce0808576ea48d5714e0ef6c5f82058c053778a37434089d7ad","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-776290cc9527ddf1f8e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890774,"character_end":890791,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890604,"character_end":891021,"quote":" (1) or under sections \n                                            \n1 The word “of” substituted by the word “or” by the Finance Act, 2014. \n2 Expression inserted by the Finance Act, 2023. \n3 The expressions omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and claus","quote_sha256":"6ee077ef07fc1e6ec3fcfa525f3eb2f50dd9fa5a02bba1149199fe8aef43a2a4","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c1ff955d2c54c8dfad0a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890828,"character_end":890845,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890658,"character_end":891075,"quote":"              \n1 The word “of” substituted by the word “or” by the Finance Act, 2014. \n2 Expression inserted by the Finance Act, 2023. \n3 The expressions omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by ","quote_sha256":"0acac06e6ba4d29317fc5fb1c58f81991170c92651ea7e05160b15710e8e779c","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db66ed5d9d635f714bb0","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891079,"character_end":891096,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890909,"character_end":891326,"quote":" “sub-section 3[(1) and] (3) of section 233” \n4 The words, brackets, figure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance","quote_sha256":"749a20eb5cfc6191a2e1551e146d01350033023818626dd217732dc3d869d3e2","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad13966145ef1a24f1e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891150,"character_end":891167,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":890980,"character_end":891338,"quote":"gure and letters “or clause (a) and clause (b) of sub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance Act, 2008. ","quote_sha256":"4ef63d044335c38fda1d4b270ec6358f195c720188b3789a7a62f08f037fb782","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-548990524b86f2d5a4b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891201,"character_end":891218,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891031,"character_end":891338,"quote":"ub-section (1) of section \n233A” omitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance Act, 2008. ","quote_sha256":"73429b9d75474d32816803080139747025b03a694f374c074818d9225f120fe1","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8924775ec9e2d9b8d0c","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891235,"character_end":891252,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891065,"character_end":891338,"quote":"mitted by the Finance Act, 2008. \n5 The words “has been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance Act, 2008. ","quote_sha256":"5bb1ee758d4643b0213910d2304b6ee32e877691a9f00822137e9e8902d6660d","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc85d9f117df0cf2d47c","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891285,"character_end":891302,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891115,"character_end":891338,"quote":" been deducted” substituted by the Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance Act, 2008. ","quote_sha256":"3ccc503009a52faf6136909a7b7f696c8d251045985ffbce896e419a29a20132","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-23ba2ecbca822202fdbb","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891319,"character_end":891336,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":891149,"character_end":891338,"quote":" Finance Act, 2012. \n6The word “and” omitted by the Finance Act, 2012. \n7Added by the Finance Act, 2002. \n8Full stop substituted by the Finance Act, 2012. \n9Added by the Finance Act, 2008. ","quote_sha256":"3652eb3427aa972469a0184db2ff11015b9f18c0fcddaf86e9fd879bd69e6ca9","reader_fragment":"p-r-2b2ba404-889600-891200-c86ee6e5418e41af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-889600-891200-c86ee6e5418e41af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9801089ed05d34a22c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892407,"character_end":892424,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892237,"character_end":892654,"quote":" Schedule \nspecified for persons not appearing in the active taxpayers’ list shall be adjustable \n                                            \n1Comma substituted by the  Finance Act, 2013. \n2The words, figure, comma and brackets “and 15, (other than dividend received by a company)” \nomitted by the Finance Act, 2013.  \n3Inserted by the Finance Act, 2002. \n4The expression omitted through Finance Act, 2020 dated 30th","quote_sha256":"dcd123a6ad384dd5da6f95b3b1de7d18a91dfa3c01a9884e04db0643605be11d","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2fcbca0f3e66ef53d33d","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892536,"character_end":892553,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892366,"character_end":892783,"quote":"             \n1Comma substituted by the  Finance Act, 2013. \n2The words, figure, comma and brackets “and 15, (other than dividend received by a company)” \nomitted by the Finance Act, 2013.  \n3Inserted by the Finance Act, 2002. \n4The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “and the person shall not be required to furnish a return of income under s","quote_sha256":"513033215551418fbdd6d5acd16132375c8f4043739a06e3db46a4ec5c39337b","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf567a9c3db03991039d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892574,"character_end":892591,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892404,"character_end":892821,"quote":"e  Finance Act, 2013. \n2The words, figure, comma and brackets “and 15, (other than dividend received by a company)” \nomitted by the Finance Act, 2013.  \n3Inserted by the Finance Act, 2002. \n4The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “and the person shall not be required to furnish a return of income under section \n114 for the year” \n5Inserted b","quote_sha256":"ca7361778662580d7b9ff66c5f241237055fa195cd9acdf639615f261e87173d","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd04e31b8517807154b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892626,"character_end":892643,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892456,"character_end":892873,"quote":" brackets “and 15, (other than dividend received by a company)” \nomitted by the Finance Act, 2013.  \n3Inserted by the Finance Act, 2002. \n4The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “and the person shall not be required to furnish a return of income under section \n114 for the year” \n5Inserted by the Finance Act, 2010. \n6 The expression omitted t","quote_sha256":"39f1523d5fddfdef900dba98999f280e255bb58a2c35fb7eebc26673f9c2fec0","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2fcdbb4cb9ee4c50661","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892827,"character_end":892844,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892657,"character_end":893074,"quote":"ne, 2020 the omitted expressions \nread as follows: “and the person shall not be required to furnish a return of income under section \n114 for the year” \n5Inserted by the Finance Act, 2010. \n6 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n7 The expression omitted through Finance Act, 2020 dated 3","quote_sha256":"0b93ea92cea2079c9c0bb62004265623e55d38ab3443568f3d07897e5da0c249","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e5c56f7b7285f305737","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892880,"character_end":892897,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892710,"character_end":893127,"quote":"nd the person shall not be required to furnish a return of income under section \n114 for the year” \n5Inserted by the Finance Act, 2010. \n6 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n7 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follo","quote_sha256":"29befeca086432c631912229878d8857cbea2c9a64a1d832887e131c589f0ff3","reader_fragment":"p-r-2b2ba404-891200-892800-455213f66c92c74a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-891200-892800-455213f66c92c74a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d28e4f386845e90b3360","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893049,"character_end":893066,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":892879,"character_end":893296,"quote":" Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n7 The expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n \n8 Omitted by the Finance Act, 2004. The omitted sub-section (4) read as follows:  \n “(4)  Where a taxpayer, w","quote_sha256":"b5aa46b4ab6437966b3204f2438e1aeffcd63a4f52f1eaba00695862bc68eeb1","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-590f8cc8569bc8ca8838","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893189,"character_end":893221,"quote":"Omitted by the Finance Act, 2004","quote_sha256":"0d83874863d3515143e6ffe4798d914450a6dfc3693ef8e95ff6e8c5559c57d8","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893019,"character_end":893451,"quote":"he expression omitted through Finance Act, 2020 dated 30th June, 2020 the omitted expressions \nread as follows: “or statement under “sub-section (4) of section 115” \n \n8 Omitted by the Finance Act, 2004. The omitted sub-section (4) read as follows:  \n “(4)  Where a taxpayer, while explaining the nature and source of any amount, investment, money, \nvaluable article, expenditure, referred to in section 111, takes into account any ","quote_sha256":"3c4c8ae0b0a4966dad7e930d6056a88aaf7ce86392d845899ea9d3521725b9eb","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-288842ea523f348ed433","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":894032,"character_end":894049,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":893862,"character_end":894279,"quote":" resulted \nin tax liability equal to the tax payable in respect of income under any of the aforesaid sections.” \n9 In section 169 for sub-section (4) substituted through Finance Act, 2019, substituted sub-section \nread as follows:  \n(4) Where the tax collected or deducted is final tax under any provision of the Ordinance and separate \nrates for filer and non-filer have been prescribed for the said tax, the final t","quote_sha256":"660c7d6ac78af86daaa8a382a9481230fb5c3bcaf59318166e06406dadfd8006","reader_fragment":"p-r-2b2ba404-892800-894400-044d55610867455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-892800-894400-044d55610867455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13e31502dcac2002814d","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896341,"character_end":896358,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896171,"character_end":896514,"quote":"efund an \norder in writing of the decision 4[after providing the taxpayer an opportunity of being \nheard]. \n                                            \n1Inserted by the Finance Act, 2003. \n2The word “two” substituted by the Finance Act, 2016. \n3The word “forty five” substituted by the Finance Act, 2009. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"78368dadf223d410838770f0637a0ddf798312a9696b36f8bf7c6d7e00cced03","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-154f469b14991e15f93d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896396,"character_end":896413,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896226,"character_end":896514,"quote":"iding the taxpayer an opportunity of being \nheard]. \n                                            \n1Inserted by the Finance Act, 2003. \n2The word “two” substituted by the Finance Act, 2016. \n3The word “forty five” substituted by the Finance Act, 2009. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"d34d75316e8b8e57ad9a855bd4f194780331f6945b45c27035b07da5e8112300","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14217ccb0e1ec066660f","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896458,"character_end":896475,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896288,"character_end":896514,"quote":"                                   \n1Inserted by the Finance Act, 2003. \n2The word “two” substituted by the Finance Act, 2016. \n3The word “forty five” substituted by the Finance Act, 2009. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"86e1bcdab8854bf53567e755851f90005e7be66df6d1bd9bfa8c0f293de0be99","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7edbabe814f374c76df","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896495,"character_end":896512,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":896325,"character_end":896514,"quote":"Inserted by the Finance Act, 2003. \n2The word “two” substituted by the Finance Act, 2016. \n3The word “forty five” substituted by the Finance Act, 2009. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"4bf851674807defe9bf10657843527291dee5412bdb20f32c86998570496fa22","reader_fragment":"p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-896000-897600-4c5a4da61b1ef5e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-290b82cbe1d911b9bde0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898552,"character_end":898569,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898382,"character_end":898799,"quote":"\nFor the purposes of this section, a refund shall be treated as having \nbecome due — \n \n                                            \n1 Sub-section (5) substituted by the Finance Act, 2003. The substituted sub-section (5) read as follows: \n“(5) \nA person dissatisfied with a decision referred to in sub-section (4) may challenge the \ndecision only under Part III of this Chapter.” \n2New sub-section (6) added through F","quote_sha256":"60e4bb5c34e02641f308784a332f4dd025fc6fdd2636de52fc910fad638d9efb","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ecf577979d13780400c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898798,"character_end":898815,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898628,"character_end":899045,"quote":" person dissatisfied with a decision referred to in sub-section (4) may challenge the \ndecision only under Part III of this Chapter.” \n2New sub-section (6) added through Finance Act, 2020 dated 30th June,2020 \n3 Section 170A inserted by the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act,","quote_sha256":"5f1f4873e143f8815cd21fd672fa9a7f71aa659400d322390ea6469e755056aa","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f267acea23f9fb1147f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898869,"character_end":898886,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898699,"character_end":899090,"quote":" challenge the \ndecision only under Part III of this Chapter.” \n2New sub-section (6) added through Finance Act, 2020 dated 30th June,2020 \n3 Section 170A inserted by the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act, 2009. ","quote_sha256":"d790c39593550b4addd5d894c36dddc2c5747e24c82cb5be9ebc1e576804959b","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b6aa8a3a7d2263cce8a","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898927,"character_end":898944,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898757,"character_end":899090,"quote":"er.” \n2New sub-section (6) added through Finance Act, 2020 dated 30th June,2020 \n3 Section 170A inserted by the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act, 2009. ","quote_sha256":"901a026b24a751961c273f50f9c5c1ed2667aded12dffdc7f7b94317d3f84e0b","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f467fc11c50ca728fa45","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898983,"character_end":899000,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898813,"character_end":899090,"quote":"20 dated 30th June,2020 \n3 Section 170A inserted by the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act, 2009. ","quote_sha256":"9fda1b3da5e3f6c273e749ce5f02d5e0ca9b2797ceaeb81eda5251746714e6bf","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0cef047022642fb6474a","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899033,"character_end":899050,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898863,"character_end":899090,"quote":"y the Finance Act, 2021.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act, 2009. ","quote_sha256":"dc3f5af939ea2f30636783b7c6beb809bfe00f3bfcd1ba45d52c4d42fe7e7a36","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-16eeb6333b6cf8e02843","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":899055,"character_end":899088,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":898885,"character_end":899090,"quote":"1.  \n4The word “KIBOR” substituted by the Finance Act, 2012. \n5 The word “fifteen” substituted by Finance Act, 2015. \n6Full stop substituted by the Finance Act, 2009. \n7 Inserted by the Finance Act, 2009. ","quote_sha256":"8476c57b1383e46384167bf0213cce9f7ce9018779b23d3ae1ffc085407bba35","reader_fragment":"p-r-2b2ba404-897600-899200-efae16fef9b631e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-897600-899200-efae16fef9b631e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02d72687805b76eece00","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901256,"character_end":901289,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901086,"character_end":901442,"quote":"l \nbear annual simple profit at ten percent. \n \n(5) \nThe bonds shall be traded freely in the country’s secondary markets. \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Substituted for the figure “135” by the Finance Act, 2003. \n3Added by the Finance Act, 2013. \n4New Section 171A inserted through Finance Act, 2019. ","quote_sha256":"851daf6f33340cbbf2b6a36d019681f33bda355a3029940bcf7faebd50ddc595","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88dfc437453679383355","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901334,"character_end":901351,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901164,"character_end":901442,"quote":" freely in the country’s secondary markets. \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Substituted for the figure “135” by the Finance Act, 2003. \n3Added by the Finance Act, 2013. \n4New Section 171A inserted through Finance Act, 2019. ","quote_sha256":"df1799a5289dfa68b064f53b406976e544809a003e445c0915a0615295e6f324","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac25a20b70207d2af918","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901368,"character_end":901385,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901198,"character_end":901442,"quote":" markets. \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Substituted for the figure “135” by the Finance Act, 2003. \n3Added by the Finance Act, 2013. \n4New Section 171A inserted through Finance Act, 2019. ","quote_sha256":"6ae0bb91fe24353a8cc774019d299893303716e1dbe2406dc5f0b0f5d6769dfe","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-346682ceb14f3cf4c21e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901423,"character_end":901440,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":901253,"character_end":901442,"quote":"\n1 Inserted by the Finance Act, 2003. \n2 Substituted for the figure “135” by the Finance Act, 2003. \n3Added by the Finance Act, 2013. \n4New Section 171A inserted through Finance Act, 2019. ","quote_sha256":"5f0e3fe7405ae3f0b0f277a768cbb00a978e0525e5e0520a15769426790a7fa9","reader_fragment":"p-r-2b2ba404-900800-902400-25c26fcf692f91aa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-900800-902400-25c26fcf692f91aa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50431c4b5ba5495d07bc","source":"pk-code-f40603913b933194","title":"MussalmanWakf Validation Act, 1913","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":903349,"character_end":903383,"quote":"MussalmanWakf Validation Act, 1913","quote_sha256":"ec6473edb8c1daeca8611439fbd044bd1cdca99c6a311b8676aa266235c714ad","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":903179,"character_end":903613,"quote":"\n(c) \nwhere the person is a trust declared by a duly executed instrument in \nwriting whether testamentary or otherwise (including any Wakf deed \nwhich is valid under the MussalmanWakf Validation Act, 1913 (VI of \n1913)), any trustee of the trust; \n \n(d) where the person is a Provincial Government, or 2[Local Government] \nin Pakistan, any individual responsible for accounting for the receipt \nand payment of moneys or funds on behal","quote_sha256":"76a72e4fe64c1de44b7a68b9ee31610a55b7cc8f14a226dbae03a544c39f47a7","reader_fragment":"p-r-2b2ba404-902400-904000-8812930ab0076c82","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-902400-904000-8812930ab0076c82","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c31d43af4fe35db94e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904671,"character_end":904688,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904501,"character_end":904826,"quote":" is entitled to receive income on behalf, or for the benefit of any person, \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"7892c9392b52eee94bea2d26d1eaf61b594b011f8c01982651d325b1e494a3c7","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4944f23ac678080b7967","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904739,"character_end":904756,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904569,"character_end":904826,"quote":"person, \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"227655f32f22fd4446c61dcdece8dc9c5f878e89505fe74cb2af7879b71d6bbd","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19b0d3ae423b989e2b35","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904807,"character_end":904824,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":904637,"character_end":904826,"quote":"cal authority” substituted by the Finance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3The words “local authority” substituted by the Finance Act, 2008. ","quote_sha256":"4f3a8b688c36281def16418c8bbbaf409dee18cdc817630b5864f3f61f2a96f7","reader_fragment":"p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-904000-905600-d4f3fba3d3d2dd95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-731d66cdcb3907240d6f","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906802,"character_end":906819,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906632,"character_end":906979,"quote":"erson unless the person has been given an opportunity by the \nCommissioner of being heard. \n \n                                            \n1Semi-colon substituted by the Finance Act, 2013.  \n2 Added by the Finance Act, 2013. \n3 Substituted for the word “notice” by the Finance Act, 2003. \n4The words “or treated” omitted by the Finance Act, 2003. ","quote_sha256":"803ba679a96d70563e7c658fac216944edb95b30390cb8032ee63376276c0988","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9bd9a11b2e7e11ac08d","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906825,"character_end":906855,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906655,"character_end":906979,"quote":" has been given an opportunity by the \nCommissioner of being heard. \n \n                                            \n1Semi-colon substituted by the Finance Act, 2013.  \n2 Added by the Finance Act, 2013. \n3 Substituted for the word “notice” by the Finance Act, 2003. \n4The words “or treated” omitted by the Finance Act, 2003. ","quote_sha256":"92ebce54ae1af808e251cd98942d02253ac200796ad8dd6f4e0e69444914612f","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22c2fe97771893599c03","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906901,"character_end":906918,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906731,"character_end":906979,"quote":"                                       \n1Semi-colon substituted by the Finance Act, 2013.  \n2 Added by the Finance Act, 2013. \n3 Substituted for the word “notice” by the Finance Act, 2003. \n4The words “or treated” omitted by the Finance Act, 2003. ","quote_sha256":"3fd2e927f59647bd4f0f7aacc997e72d251de7c1bd5abb1361c8e89450e5a615","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed8fb5711edbaf1f6fb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906960,"character_end":906977,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":906790,"character_end":906979,"quote":"uted by the Finance Act, 2013.  \n2 Added by the Finance Act, 2013. \n3 Substituted for the word “notice” by the Finance Act, 2003. \n4The words “or treated” omitted by the Finance Act, 2003. ","quote_sha256":"ce0ea5ee0b176191f81a18846b1a94d076f6b71c5495e4cd46efeaeefa8e107d","reader_fragment":"p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-905600-907200-c613ec764b1d6ee2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7d0235421318a875510","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909441,"character_end":909458,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":909271,"character_end":909460,"quote":"ed by or under this Ordinance on the person which the representative \nof the person has failed to perform. \n                                            \n1Inserted by the Finance Act, 2003. ","quote_sha256":"d815bbd2df8d6a32f37517d856c30cdda630adca6cac43f9421032999d16a73a","reader_fragment":"p-r-2b2ba404-908800-910400-d742e8bd10d905b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-908800-910400-d742e8bd10d905b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4bd2ca3ec67dbce554ca","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911073,"character_end":911106,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":910903,"character_end":911336,"quote":" \namount debited to trading account, manufacturing account, receipts and expenses \naccount or profit and loss account.] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2The word “excuse” substituted by the Finance Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2","quote_sha256":"68aa71d8e282dceda01677f4243c30f6c13f3bcf7dded9b8f8da3887bbcdfe24","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c01ff47035755bb381bd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911147,"character_end":911164,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":910977,"character_end":911394,"quote":"xpenses \naccount or profit and loss account.] \n \n                                            \n1 Inserted by the Finance Act, 2003. \n2The word “excuse” substituted by the Finance Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Fina","quote_sha256":"b7365fb9a3ad353e42178550fb386fe59bd4a5c8704ad3e76291a69c73131db8","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da7bafac24a211566969","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911204,"character_end":911221,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911034,"character_end":911444,"quote":"                                    \n1 Inserted by the Finance Act, 2003. \n2The word “excuse” substituted by the Finance Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"b9e7a16a851a110ee24f5812a192ce3b99a502c6e40d3f63648eeb6aef415e42","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e2635c89bcdcf87dc2a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911254,"character_end":911271,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911084,"character_end":911444,"quote":" the Finance Act, 2003. \n2The word “excuse” substituted by the Finance Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"256df4f0228685d72b114038daaa3d8ff403c3b37060d5774b5ea8ab75a7c517","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-611c898a9af55d62e9f3","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911288,"character_end":911305,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911118,"character_end":911444,"quote":" “excuse” substituted by the Finance Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"9fe4617844da6a491498f12bc1f724f85479e0a37b930af7cff2fc9a9cc8768b","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad076817617abc974bd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911322,"character_end":911339,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911152,"character_end":911444,"quote":"ce Act, 2003. \n3The word “five”  substituted by the Finance Act, 2010. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"a6069a32991b6b52f8274b1849c2d634882e09b53fcd0af6633eab9fbfba6e55","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-65a29a8d1af9d62f0066","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911390,"character_end":911407,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911220,"character_end":911444,"quote":"0. \n4Full stop substituted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"6eca7390dea08e6de0d98f289402d928b0777618c928f0e3363f7474f418c80e","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d504cbb512733963784","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911412,"character_end":911442,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":911242,"character_end":911444,"quote":"uted by the Finance Act, 2010. \n5Added by the Finance Act, 2010. \n6Added by the Finance Act, 2010. \n7Full stop substituted and proviso added by the Finance Act, 2022. \n8 Added by the Finance Act, 2003. ","quote_sha256":"e57d458909d6ae4cf295aff09a227ea4aad88be0c9b83e0293bda0491f6a7b42","reader_fragment":"p-r-2b2ba404-910400-912000-e6d7e800571c5097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-910400-912000-e6d7e800571c5097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7834eb457072e5dbe92","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913331,"character_end":913348,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913161,"character_end":913578,"quote":" shall provide all reasonable facilities and assistance for the \neffective exercise of the right of access. \n \n                                            \n1Added by the Finance Act, 2008. \n2The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as \nfollows:  \n“(2) \nThe Commissioner may authorise any value","quote_sha256":"f2af86e5fee28fd952bdf7fe3f3c8b8bf7895a606ca9216377286e51493f2403","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00496413146d4bca9c81","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913384,"character_end":913401,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913214,"character_end":913631,"quote":"ce for the \neffective exercise of the right of access. \n \n                                            \n1Added by the Finance Act, 2008. \n2The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as \nfollows:  \n“(2) \nThe Commissioner may authorise any valuer to enter any premises or place to inspect such \nacc","quote_sha256":"20f542d351858593e44de84f723fa8f3c503f110ec82b138091c2b00f56f1907","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e62a46d045913a16454","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913461,"character_end":913478,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":913291,"character_end":913708,"quote":"                         \n1Added by the Finance Act, 2008. \n2The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3Sub-section (2) substituted by the Finance Act, 2003. The substituted sub-section (2) read as \nfollows:  \n“(2) \nThe Commissioner may authorise any valuer to enter any premises or place to inspect such \naccounts and documents as may be necessary to enable the valuer to make a valuat","quote_sha256":"c1b5fa143c1175c8915f8b378c3f00212a8783844eb362fab882a625b46388db","reader_fragment":"p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-912000-913600-c049ec7c3b6f4f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff7cedeed5bdadfa131d","source":"pk-code-f40603913b933194","title":"National Database and Registration Authority Ordinance, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":915297,"character_end":915358,"quote":"National Database and Registration Authority Ordinance, \n2000","quote_sha256":"8adc295765bcb0a2088f6e5af21b8e582d41b41a7481f1220168eacae9bbe830","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":915127,"character_end":915588,"quote":" \nReal-time \naccess \nto \ninformation \nand \ndatabases.- \n(1) \nNotwithstanding anything contained in any law for the time being in force, including \nbut not limited to the National Database and Registration Authority Ordinance, \n2000 (Ordinance VIII of 2000), and the Emigration Ordinance, 1979(Ordinance \nXVIII of 1979), arrangements shall be made to provide real-time access of \ninformation and database to the Board in the prescribed form and manner by- \n \n(a)","quote_sha256":"1bfc6a717efca50c21f509f1b2547926bc4f6a342d289b55eadb79589585b44f","reader_fragment":"p-r-2b2ba404-913600-915200-0fa7307fddc330e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-913600-915200-0fa7307fddc330e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c18af52758647f4ff2f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916311,"character_end":916328,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916141,"character_end":916428,"quote":"ns and information pertaining to work permits, \nemployment visas and immigration visas;  \n                                            \n1New sub-section (9) added through Finance Act, 2020 dated 30th June, 2020 \n2New section 175A inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"0164698a85bd8e55009a6135bdb9a1af2b3db9d6ef9cb6c12e78beac042b4835","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c9e4dabadf8e79eaf90","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916387,"character_end":916404,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":916217,"character_end":916428,"quote":"tion visas;  \n                                            \n1New sub-section (9) added through Finance Act, 2020 dated 30th June, 2020 \n2New section 175A inserted through Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"00aacec74b494c1a15672e771cc650e2e9405161d9eb7aeb08133d3b1a069419","reader_fragment":"p-r-2b2ba404-915200-916800-493a0e6e1a697f97","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-915200-916800-493a0e6e1a697f97","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6451631e75f3d219dc3c","source":"pk-code-f40603913b933194","title":"State Bank of Pakistan Act,1956","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918556,"character_end":918588,"quote":"State \nBank of Pakistan Act,1956","quote_sha256":"560a76f39538567ae1808e899bbdbe01a57494ab505aa3f8ef46a3633ab72198","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918386,"character_end":918709,"quote":"ime being \nin force, including but not limited to the Banking Companies Ordinance, 1962 (LVII \nof 1962), section 216 of this Ordinance and any regulations made under the State \nBank of Pakistan Act,1956 (XXXIII of 1956), —  \n \n                                            \n1 Section 175AA inserted by the Finance Act, 2025. ","quote_sha256":"d6d7a7dd845821b99e8ef4af232ae931f5e79c151469420a3881122b1fe23b0d","reader_fragment":"p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-916800-918400-0621d0f6d18f8dcd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46df988d9264fc6f1586","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918690,"character_end":918707,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":918520,"character_end":918709,"quote":" and any regulations made under the State \nBank of Pakistan Act,1956 (XXXIII of 1956), —  \n \n                                            \n1 Section 175AA inserted by the Finance Act, 2025. ","quote_sha256":"97ab76bbe44c25c09752ef25fa2cb171f77475f6f7a74d1a3d44f90a9fc91b4a","reader_fragment":"p-r-2b2ba404-918400-920000-16f7064d87c05d7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-918400-920000-16f7064d87c05d7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8946d3b0ed37838ab576","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":921059,"character_end":921076,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-920000-921600-c98de64f57c48360","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-920000-921600-c98de64f57c48360","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":920889,"character_end":921078,"quote":"ing the information, who may utilize the information for the purposes of the \nOrdinance. \n                                            \n1New section 175B inserted through Finance Act, 2022. ","quote_sha256":"8aef80c3f8b4ed5d9bc441e0df7d4080db5447d5296529b7ab605a51f5474c55","reader_fragment":"p-r-2b2ba404-920000-921600-c98de64f57c48360","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-920000-921600-c98de64f57c48360","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca2bbed6fe7eab63b80b","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923632,"character_end":923649,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923462,"character_end":923879,"quote":"fficer, any information \nrelevant to any tax leviable under this Ordinance or to fulfill any \n                                            \n1 Section 175C inserted by the Finance Act, 2025. \n2 Substituted by the Finance Act, 2015. The substituted clause (a) read as follows:-  \n“(a) \nto furnish to the Commissioner or an authorised officer, any information relevant to any \ntax 2[leviable] under this Ordinance as spec","quote_sha256":"07792e7b486e37c46e5019d585b84b96a7529adac57f4973e73609629fe03cdd","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22cbc4dec02c0f5cc6c1","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923654,"character_end":923690,"quote":"Substituted by the Finance Act, 2015","quote_sha256":"574742cd2e3ddc37dc3c97f93481f3b572b858badc8b7621fb433da79411ec33","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":923484,"character_end":923904,"quote":"n \nrelevant to any tax leviable under this Ordinance or to fulfill any \n                                            \n1 Section 175C inserted by the Finance Act, 2025. \n2 Substituted by the Finance Act, 2015. The substituted clause (a) read as follows:-  \n“(a) \nto furnish to the Commissioner or an authorised officer, any information relevant to any \ntax 2[leviable] under this Ordinance as specified in the notice; or” ","quote_sha256":"27fcd333a66903ad13aec8fb38020bb44373f0c538eed715b8d3ad579a0e77e9","reader_fragment":"p-r-2b2ba404-923200-924800-45cf579d99babfd4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-923200-924800-45cf579d99babfd4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-221326f99a5a12137a71","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926086,"character_end":926103,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":925916,"character_end":926333,"quote":"t his option, \nfurnish the same electronically in any computer readable media.] Where a hard \n                                            \n1 Full stop substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2017. \n4 Comma omitted by the Finance Act, 2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective","quote_sha256":"a304905eff38f002bbd6d0cb73c9b958edd3a034d17ab633bbc89a1256c6ff62","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3736c0a76299482bcadf","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926108,"character_end":926141,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":925938,"character_end":926371,"quote":" the same electronically in any computer readable media.] Where a hard \n                                            \n1 Full stop substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2017. \n4 Comma omitted by the Finance Act, 2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective from 05.06.2010 by sub-clause (77) of","quote_sha256":"1fd29fecb590f37712627e6d393a6d9de869a03b3c3c79b908861090fc7fa638","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8c07e57f1c4e012e249","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926146,"character_end":926179,"quote":"Inserted by the Finance Act, 2017","quote_sha256":"3dd1a82562335eac0ca833ecc89d5e52d566b75f3ed00e78ba10041f3dda5351","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":925976,"character_end":926409,"quote":"er readable media.] Where a hard \n                                            \n1 Full stop substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2017. \n4 Comma omitted by the Finance Act, 2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Ea","quote_sha256":"265d3479ffeb85a6f21e5f78056495f798409ecd9d438c16e333b7251d2b4c51","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26ddfa85477481a0fb41","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926205,"character_end":926222,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926035,"character_end":926452,"quote":"                   \n1 Full stop substituted by the Finance Act, 2009. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2017. \n4 Comma omitted by the Finance Act, 2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Fi","quote_sha256":"83114502970d08f13ba7c7e5bf3cfce370263e19edb9bb447350e414d79b2adb","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3160d6d8f33ccd7d4b38","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926264,"character_end":926281,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926094,"character_end":926511,"quote":"Act, 2009. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2017. \n4 Comma omitted by the Finance Act, 2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"e3344273d3d9ac7811e1ea36405a14561faf9b866354151e1bf6a41b73156032","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5bff68972870ed47966c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926388,"character_end":926405,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926218,"character_end":926635,"quote":"2022.  \n5 The word “Board” substituted by the Finance Act, 2010. The substituted provision has been made \neffective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n6 The words and comma “selected for audit,”","quote_sha256":"543b79705f5ba9f271ed54658d7bd1990efc17e3cb2f71932e1fa7d27f2d33fc","reader_fragment":"p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-924800-926400-9fcd205fdb2ea71f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-94377142139c58941fc8","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926651,"character_end":926668,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926481,"character_end":926742,"quote":"2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n6 The words and comma “selected for audit,” omitted by the Finance Act, 2012. \n7 Added by the Finance Act, 2015. \n8Inserted by the Finance Act, 2005. ","quote_sha256":"3d1f3ffef8602f2597d3e499b1c647781abcbb87dd56da0d69ae2cce50cce763","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c25ed9e02500b2215be6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926673,"character_end":926703,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926503,"character_end":926742,"quote":"ulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n6 The words and comma “selected for audit,” omitted by the Finance Act, 2012. \n7 Added by the Finance Act, 2015. \n8Inserted by the Finance Act, 2005. ","quote_sha256":"c5f0b299c84ac1898600955b26d47377103ae8aad7f31aeea0d488e4a5841ab4","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3a239d055029eb03b04c","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926723,"character_end":926740,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":926553,"character_end":926742,"quote":"d remained effective till 05.06.2010. \n6 The words and comma “selected for audit,” omitted by the Finance Act, 2012. \n7 Added by the Finance Act, 2015. \n8Inserted by the Finance Act, 2005. ","quote_sha256":"d6438ee645331b537004172410f8b754516a932e692b148b484da58ab40922b6","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c8a712ee8436bb95671","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":927977,"character_end":927994,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":927807,"character_end":927996,"quote":"nts, \ndocuments, or computer-stored information or the giving of information. \n \n                                            \n1The words “rule of law” substituted by the Finance Act, 2011. ","quote_sha256":"e930209a7504007557845ed93741bfe45f097d8f4ce3c3d06e689ce8116bc47a","reader_fragment":"p-r-2b2ba404-926400-928000-37b4cb495503e71e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-926400-928000-37b4cb495503e71e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53bb47b8f4d960429588","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":929051,"character_end":929068,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":928881,"character_end":929298,"quote":" writing \ncall for record or documents including books of accounts \nof the taxpayer; and \n \n                                            \n1 Section 177 substituted by the Finance Act, 2004. The Substituted section 177 read as follows:- \n “177. Audit:- (1)  The commissioner may select any person for an audit of the person’s income tax \naffairs having regard to- \n(a) the person’s history of compliance or non-complian","quote_sha256":"ec6755aa01a2e4a7d7e59e473979615c2723560bd0431365d9c98c5d86f87180","reader_fragment":"p-r-2b2ba404-928000-929600-b59229da0431e44a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-928000-929600-b59229da0431e44a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e4c515da3b54c90e546","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":930408,"character_end":930445,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":930238,"character_end":930675,"quote":"dits, \nparticularly having regard to the factors in sub-section (1). \n(3) \nThe Central Board of Revenue may appoint a firm of Chartered Accountants as defined under \nthe Chartered Accountants Ordinance, 1961(X of 1961), to conduct an audit of the income tax affairs \nof any person and the scope of such audit shall be as determined by the Central Board of Revenue on \na case by case basis. \n(4) \nAny person employed by a firm referred to","quote_sha256":"1206454d4daf30791b954965e2befb2a7bc53a299ea3eb36c3a13fa319616943","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fd366cacd74ac421c9b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":930900,"character_end":930917,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":930730,"character_end":931147,"quote":"oner, in writing, to exercise the powers in sections 175 and 176 for the purposes of the \nconducting audit under that subsection.”  \n2 Sub-section (1) substituted by the Finance Act, 2010. The substituted sub-section (1) read as follows:  \n“(1) The Commissioner may call for any record or documents including books of accounts \nmaintained under this Ordinance or any other law for the time being in force for conducti","quote_sha256":"2d5e84580957bfe9c4fce7970a0b3db7c14bcb5a07821521db096242060fd413","reader_fragment":"p-r-2b2ba404-929600-931200-4f52c36b92f183c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-929600-931200-4f52c36b92f183c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a28d9b36b24dff47fcd","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":933721,"character_end":933738,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-932800-934400-367fc5a43ecea995","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-932800-934400-367fc5a43ecea995","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":933551,"character_end":933968,"quote":"astage ratio and such other ratios in respect of such sectors as \nmay be prescribed.] \n \n                                            \n1Sub-section (2) substituted by the Finance Act, 2010. The substituted sub-section (2) read as follows: \n \n \n“(2) \n After obtaining the record of a person under sub-section (1) or where necessary record \nis not maintained, the Commissioner shall conduct an audit of the income tax af","quote_sha256":"c292d58dcbaac44af059a8c3ffdf8f5070a6dcb0d22a70de6b015f612b2f4807","reader_fragment":"p-r-2b2ba404-932800-934400-367fc5a43ecea995","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-932800-934400-367fc5a43ecea995","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c8bd8e6a3160d9dae74","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934244,"character_end":934261,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-932800-934400-367fc5a43ecea995","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-932800-934400-367fc5a43ecea995","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":934074,"character_end":934284,"quote":"f that person \nor any other person and may call for such other information and documents as he may deem \nappropriate.” \n2New sub-sections (2A) and (2AA) inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"2f151e17dac572b48c576d4907fa1dddd2a0eec2a09c47758e5226667c725976","reader_fragment":"p-r-2b2ba404-932800-934400-367fc5a43ecea995","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-932800-934400-367fc5a43ecea995","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12e2ec1e81cb3f337676","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935179,"character_end":935216,"quote":"Chartered Accountants Ordinance, 1961","quote_sha256":"baf242d14c57e93bdb595ff3ba93308dbb270a94b0767472b2d4c44395f08da8","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935009,"character_end":935446,"quote":"t and following years where there \nare reasonable grounds for such audits 6[ ]. \n \n \n(8)  \nThe 7[Board] may appoint a firm of Chartered Accountants as defined \nunder the Chartered Accountants Ordinance, 1961 (X of 1961) 8[or a firm of Cost \nand Management Accountants as defined under the Cost and Management \nAccountants Act, 1966 (XIV of 1966)], or a firm of Cost and Management \nAccountants as defined under the Cost and Management Ac","quote_sha256":"a62cc8ed83407cfdff40bb5c1186122cdae71fbb03855fdbe7cd1d5ab94d90d7","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f1eb447f05893aa20454","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935545,"character_end":935562,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935375,"character_end":935792,"quote":"and Management \nAccountants as defined under the Cost and Management Accountants Act, 1966 \n                                            \n1 Sub-section (3) omitted by the Finance Act, 2010. The omitted sub-section (3) read as follows: \n \n“(3)  \nThe Board shall keep the criteria confidential.” \n2 Sub-section (4) omitted by the Finance Act, 2010. The omitted sub-section (4)  read as follows: \n \n“(4)  \nIn addition to ","quote_sha256":"f6de7d4babfd250a77b8f8005e80b637225e248278ad7fe2cfa752373e4072e5","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04381ec839ad4ae9e301","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935702,"character_end":935719,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":935532,"character_end":935949,"quote":"itted by the Finance Act, 2010. The omitted sub-section (3) read as follows: \n \n“(3)  \nThe Board shall keep the criteria confidential.” \n2 Sub-section (4) omitted by the Finance Act, 2010. The omitted sub-section (4)  read as follows: \n \n“(4)  \nIn addition to the selection referred to in sub-section (2), the Commissioner may also select \na person or classes of persons for an audit of the person’s income tax affair","quote_sha256":"b410030c3d8657f62a3df1489bc10e669bd9c221f099486862b3cdb1c095c526","reader_fragment":"p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-934400-936000-f2a6889d24d3e8da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d28e5b5d866f34400a5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936310,"character_end":936327,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936140,"character_end":936557,"quote":"ucted by the person; and \n(d)  \nany other matter which in the opinion of Commissioner is material for \ndetermination of correct income.” \n3Sub-section (5) omitted by the Finance Act, 2010. The omitted sub-section  (5)  read as follows: \n \n \n“(5)  \nAfter selection of a person or classes of persons for audit under sub-section (2) or (4), \nthe Commissioner shall conduct an audit of the income tax affairs (including e","quote_sha256":"90ecdae4d54ed7b29a2fe9cd11fc88a5e25b72b28886a8f444c2b0f6f1ea79de","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ec80ecb4e8dec5ace30","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936721,"character_end":936738,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936551,"character_end":936968,"quote":"ding examination of accounts \nand records, enquiry into expenditure, assets and liabilities) of such person or classes of persons.” \n4Sub-section (6) substituted through Finance Act, 2019 substituted sub-section (6) read as follows:  \n(6) After completion of the audit 4[ ], the Commissioner may, if considered necessary, after obtaining \ntaxpayer’s explanation on all the issues raised in the audit, amend the assess","quote_sha256":"4958b631d8b4f4fc98a6d6e22cdc0096903976423b4c10313c70d7c80854de72","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c0ad0811c85afe729f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937095,"character_end":937112,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":936925,"character_end":937342,"quote":"ssues raised in the audit, amend the assessment under sub-section \n(1) or sub-section (4) of section 122, as the case may be. \n  \n5 New sub-section (6A) inserted through Finance Act, 2019. \n6The words, comma, brackets and figure “particularly having regard to the factors in sub-section (4)“ \nomitted by the Finance Act, 2010. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 Inserted b","quote_sha256":"8a33b397f12efea2ab8a57c8302e39e5298bcc7e3763abf067b8f0677f62a26b","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85a4333a2a1ca3e6fc1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937233,"character_end":937250,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937063,"character_end":937367,"quote":"b-section (6A) inserted through Finance Act, 2019. \n6The words, comma, brackets and figure “particularly having regard to the factors in sub-section (4)“ \nomitted by the Finance Act, 2010. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 Inserted by the Finance Act, 2010. ","quote_sha256":"f406ac5c02b62b52a78e7dff2b67aa5f700d515000f4e264c0545051bccd88b5","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-861b9cdfdb37c0ddc65a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937310,"character_end":937327,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937140,"character_end":937367,"quote":"ts and figure “particularly having regard to the factors in sub-section (4)“ \nomitted by the Finance Act, 2010. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 Inserted by the Finance Act, 2010. ","quote_sha256":"99c69bc8939856cca52ba248d4b7981bc98f94a9d316af5c5924193017b813ac","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-066bc8111fd14d1b45bc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937332,"character_end":937365,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":937162,"character_end":937367,"quote":"larly having regard to the factors in sub-section (4)“ \nomitted by the Finance Act, 2010. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 Inserted by the Finance Act, 2010. ","quote_sha256":"68253040b10c2913590e92dc98a8b7fd1d4a6a5cc4988441d9bc7b1c1e032b3b","reader_fragment":"p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-936000-937600-eae30d1e2a2f82d4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2018297440336574c6a1","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939458,"character_end":939496,"quote":"Chartered \nAccountants Ordinance, 1961","quote_sha256":"bd7107c92f0187c0d171e68f416b6caf9766f3a339c6de3ebe6cdaf661fac8f5","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939288,"character_end":939726,"quote":"ssary, comprising two or more members from the following:— \n \n(a)  an officer or officers of Inland Revenue; \n \n(b)  a firm of chartered accountants as defined under the Chartered \nAccountants Ordinance, 1961 (X of 1961); \n \n(c)  a firm of cost and management accountants as defined under the Cost \nand Management Accountants Act, 1966 (XIV of 1966); or \n \n                                            \n1Inserted by the Finance Act, 2009. ","quote_sha256":"677839f2b7d16eae00d5d300f8965505b86a4aec6f1babf2cf93de4b8f25819e","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3802a8a4fe332dd1ecd5","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939707,"character_end":939724,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939537,"character_end":939954,"quote":"management accountants as defined under the Cost \nand Management Accountants Act, 1966 (XIV of 1966); or \n \n                                            \n1Inserted by the Finance Act, 2009. \n2The  words “selected for audit by the Commissioner or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added b","quote_sha256":"8aab7f05598acd7257de3fbc7ffea52a474c4b6f4090c42d9dd44ee14fb185c7","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68bff3aa5bafea55d3e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939811,"character_end":939828,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939641,"character_end":940045,"quote":" \n \n                                            \n1Inserted by the Finance Act, 2009. \n2The  words “selected for audit by the Commissioner or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"100ac54a02f1876e7d77f4de1dae21a819b0b859edc0cc4a346f3d5fa2631d5e","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9f93e785540ad93829d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939888,"character_end":939905,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939718,"character_end":940045,"quote":", 2009. \n2The  words “selected for audit by the Commissioner or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"e410c7044d6f6a6c9702978cd730c2b7a3fdb97fe73194b5b3a4e195adbbe951","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-97e8648678610cc76473","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939925,"character_end":939942,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939755,"character_end":940045,"quote":"dit by the Commissioner or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"076f660d6b389795937a4e8dfde0958af0e8c509f695a5ddf9c13d22335b2293","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3367337299007a111a0c","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939947,"character_end":939977,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939777,"character_end":940045,"quote":"r or by the Board” omitted by the Finance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"246db177828f17befe57bbf2dcd486d3803644ba49158a1777b60a205819faed","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5e2aa2237493b827449","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939982,"character_end":940012,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939812,"character_end":940045,"quote":"inance Act, 2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"c3d17020f4e0be187b54d9cd97fc8a567f40f1a072f50522bb7275340f049341","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-558802776a9127da8423","source":"pk-code-f40603913b933194","title":"Added by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":940017,"character_end":940043,"quote":"Added by Finance Act, 2015","quote_sha256":"ba9e42477bc8109843414b550dbff8f43536ab54278607db3227150242dd211d","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":939847,"character_end":940045,"quote":"ral Board of Revenue” substituted by the Finance Act, 2007. \n4Inserted by the Finance Act, 2010. \n5 Added by the Finance Act, 2010. \n6 Added by the Finance Act, 2013. \n7 Added by Finance Act, 2015. ","quote_sha256":"1ffb8e90625f78c4339f4f949c87b8c91b4b1b8a7d7252b6fe94f0d98eecd51d","reader_fragment":"p-r-2b2ba404-939200-940800-920503d586c5e483","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-939200-940800-920503d586c5e483","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa869c40eefe065ac627","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":942623,"character_end":942640,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":942453,"character_end":942670,"quote":" Board may prescribe the mode and manner of constitution, \nprocedure and working of the special audit panel.”] \n                                            \n1Inserted by Finance Act, 2018 \n2Added by Finance Act, 2018 ","quote_sha256":"67df8ff50bf6210c61b2a3cff5cb82f7b32754f178e57599af9a4a8a8fde09c4","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d798f47f1636c864cccb","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":942652,"character_end":942669,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":942482,"character_end":942670,"quote":" and manner of constitution, \nprocedure and working of the special audit panel.”] \n                                            \n1Inserted by Finance Act, 2018 \n2Added by Finance Act, 2018 ","quote_sha256":"3d31c8fe0b2035601bce8096ae77d45791883f9338ceaa139eeee55ea1bb7fe6","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-16736f61428949376138","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":944056,"character_end":944073,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-944000-945600-ba0e440ff70508ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-944000-945600-ba0e440ff70508ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":943886,"character_end":944153,"quote":"cial undertakings exempt from tax under this Ordinance. \n \n                                            \n1The words and commas “Federal Excise, Sales Tax,” omitted by the Finance Act, 2013.  \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"77b3eaa88c3cc3d97185197557aa05227379588ddfeba576f9aa9470606a25c5","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-490b630484f749b14420","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":944134,"character_end":944151,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-944000-945600-ba0e440ff70508ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-944000-945600-ba0e440ff70508ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":943964,"character_end":944153,"quote":"                         \n1The words and commas “Federal Excise, Sales Tax,” omitted by the Finance Act, 2013.  \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"72821ec6375cd2db59489ceae6ee70f5bc926f25b737db9f22005c60357bb5f0","reader_fragment":"p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-942400-944000-ae21593a9e5f16f4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1de71a9ab230b8854359","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":945464,"character_end":945482,"quote":"Finance Act,  2008","quote_sha256":"13abfc927dac57936ad048fc4cd42f3a3e7c58e969a4b29d41cb0198c5838e66","reader_fragment":"p-r-2b2ba404-944000-945600-ba0e440ff70508ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-944000-945600-ba0e440ff70508ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":945294,"character_end":945712,"quote":"he National Database and \nRegistration Authority, CNIC shall be used as National Tax Number.] \n                                            \n1 Part IX ssubstituted by the Finance Act,  2008. The substituted “Part IX” read as follows: \n“PART IX \nNATIONAL TAX NUMBER CERTIFICATE \n181.  National Tax Number Certificate.- (1)  Every taxpayer shall apply in the prescribed form and \nin the prescribed manner for a National T","quote_sha256":"8f41d399af59954bbfa05c636bd032e6319a8ed3157c51fa19e856d1f84b4967","reader_fragment":"p-r-2b2ba404-944000-945600-ba0e440ff70508ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-944000-945600-ba0e440ff70508ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-456b15f8e6489c373647","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946358,"character_end":946375,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946188,"character_end":946605,"quote":"viduals allow use of National Identity Card, \nissued by the National Database and Registration Authority, in place of National Tax Number.” \n2 Expression inserted by the Finance Act, 2025. \n3 Section (1A) inserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omi","quote_sha256":"d6fd3bc4176d7789226147fc90f9cd4d761a44acb1e1c6a08a4235b7bf71b44f","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afcd333f2b2caa7f53ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946409,"character_end":946426,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946239,"character_end":946656,"quote":"d by the National Database and Registration Authority, in place of National Tax Number.” \n2 Expression inserted by the Finance Act, 2025. \n3 Section (1A) inserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided that the ","quote_sha256":"e3045c834114fd917637b4e41fb0bbfd24025ea8ef7bb8cf5e3f3b2f03897a99","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e90e25c1aaa4a7000b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946460,"character_end":946477,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946290,"character_end":946707,"quote":"ty, in place of National Tax Number.” \n2 Expression inserted by the Finance Act, 2025. \n3 Section (1A) inserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided that the Board may in case of individuals allow, in place of","quote_sha256":"11fd98896216d350ada89db6778e3bd8b613745120d33e5d1ecce2ca6de208fa","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72ad86e3ca31bfc7b88b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946506,"character_end":946523,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946336,"character_end":946753,"quote":"ssion inserted by the Finance Act, 2025. \n3 Section (1A) inserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided that the Board may in case of individuals allow, in place of National Tax \nNumber, use of Computerized Nat","quote_sha256":"1aa8247ef0d1431eb27c0c0bf1f369c2425324641502e3aae9dc7426b848054b","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8825a44dd77171c6f3e2","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946528,"character_end":946558,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946358,"character_end":946788,"quote":"Finance Act, 2025. \n3 Section (1A) inserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided that the Board may in case of individuals allow, in place of National Tax \nNumber, use of Computerized National Identity Card issued by the N","quote_sha256":"7a9d87db0883756300f66b8cdc73835fe922a0ae24d71cb9faa2c595db7c6454","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db32df5a0ca3adeeff22","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946564,"character_end":946596,"quote":"Omitted by the Finance Act, 2015","quote_sha256":"4730b8cad9657717e9d90c340a3bb6d3e20881368cdf6eed7ee07f5f000b2a5f","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946394,"character_end":946826,"quote":"nserted by the Finance Act, 2025. \n4 Full stop substituted by the Finance Act, 2013.  \n5 Substituted “:” by the Finance Act, 2015. \n6 Added by the Finance Act, 2013.  \n7 Omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided that the Board may in case of individuals allow, in place of National Tax \nNumber, use of Computerized National Identity Card issued by the National Database and \nRegistration Aut","quote_sha256":"3941a1e81b2fe8b9d65ffa048871b5d9dc570fabb1bce3b57ac4b777bb2cc984","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1771290d2065f65d9c5","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946838,"character_end":946868,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":946668,"character_end":946870,"quote":" case of individuals allow, in place of National Tax \nNumber, use of Computerized National Identity Card issued by the National Database and \nRegistration Authority.” \n8 Added by the Finance Act, 2015. ","quote_sha256":"3bbeeea9ebca9d5a26957ae4a5405073f81483d1fcca75f509a217619109c013","reader_fragment":"p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-945600-947200-a436b5ba4fdea3dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad2acef9f2e617e9a6eb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948664,"character_end":948697,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948494,"character_end":948927,"quote":" taxpayer deriving income \nchargeable to tax under this Ordinance; or  \n \n(b) five thousand Rupees, in all other cases. \n \n                                            \n1 Inserted by the Finance Act, 2010.  \n2Inserted by the Finance Act, 2014. \n3 Added by the Finance Act, 2012. \n4 Added by the Finance Act, 2013. \n5 New Section (181D) inserted through Finance Act, 2019. \n6 Provision re-numbered as sub-section (1) through Tax Law (S","quote_sha256":"bdd1f3130c200317b92275dde3007127da5c9f29cac2f45d01abc0ffdcbccfdf","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc5cacfd8fe97b1466d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948718,"character_end":948735,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948548,"character_end":948965,"quote":"s Ordinance; or  \n \n(b) five thousand Rupees, in all other cases. \n \n                                            \n1 Inserted by the Finance Act, 2010.  \n2Inserted by the Finance Act, 2014. \n3 Added by the Finance Act, 2012. \n4 Added by the Finance Act, 2013. \n5 New Section (181D) inserted through Finance Act, 2019. \n6 Provision re-numbered as sub-section (1) through Tax Law (Second Amendment) 2019 dated 26th  \nDec","quote_sha256":"58b49070c67a0aa950a1f8f4ddfcaccbfa56735641bf9306b9eb6a65f635df58","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ef84a6381b65b34ff62","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948740,"character_end":948770,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948570,"character_end":949000,"quote":") five thousand Rupees, in all other cases. \n \n                                            \n1 Inserted by the Finance Act, 2010.  \n2Inserted by the Finance Act, 2014. \n3 Added by the Finance Act, 2012. \n4 Added by the Finance Act, 2013. \n5 New Section (181D) inserted through Finance Act, 2019. \n6 Provision re-numbered as sub-section (1) through Tax Law (Second Amendment) 2019 dated 26th  \nDecember, 2019  \n7 New sub-sections (2","quote_sha256":"271a1d4f2cb0f949a463659e626b9f16c6862f1bb331547d992b868bfb996a24","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ee47d6fec3fbb908ae8","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948775,"character_end":948805,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948605,"character_end":949035,"quote":"r cases. \n \n                                            \n1 Inserted by the Finance Act, 2010.  \n2Inserted by the Finance Act, 2014. \n3 Added by the Finance Act, 2012. \n4 Added by the Finance Act, 2013. \n5 New Section (181D) inserted through Finance Act, 2019. \n6 Provision re-numbered as sub-section (1) through Tax Law (Second Amendment) 2019 dated 26th  \nDecember, 2019  \n7 New sub-sections (2) & (3) inserted through Tax Law (S","quote_sha256":"57647a6150b87c5c4307099508c4a3d3703bd96af0f5012d6b9c9502c34005b7","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98ade89affe1314b571d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948846,"character_end":948863,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":948676,"character_end":949085,"quote":"the Finance Act, 2010.  \n2Inserted by the Finance Act, 2014. \n3 Added by the Finance Act, 2012. \n4 Added by the Finance Act, 2013. \n5 New Section (181D) inserted through Finance Act, 2019. \n6 Provision re-numbered as sub-section (1) through Tax Law (Second Amendment) 2019 dated 26th  \nDecember, 2019  \n7 New sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019, dated 26th \nDecember, 2019 ","quote_sha256":"79282d2f8a1973949924a2e2bb71c86b3dcce3f91e89b9c3c0afbec8b7cf9fc2","reader_fragment":"p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-947200-948800-bd73269ecdd9e27f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-617ea23de8320669ee8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949981,"character_end":949998,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":949811,"character_end":950000,"quote":"s as and when there is a change in the particulars of the \nbeneficial owners.]    \n  \n \n \n                                            \n1 New Section 181E inserted by the Finance Act, 2022. ","quote_sha256":"162f6d79730180dcdeca7a51e0cbacf524ad1e7f05b7816a513dcd4c211b784c","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b8ea83cc0ae9c69b575","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950505,"character_end":950522,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-950400-952000-cc11fcccffe636e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-950400-952000-cc11fcccffe636e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":950335,"character_end":950752,"quote":" liable to the penalty mentioned against that offence in column (3) thereof:— \n  \n \nTABLE \n \n                                            \n1Section 182 substituted by the Finance Act, 2010. The substituted section 182 read as follows: \n \n“182.  Penalty for failure to furnish a return or statement.- (1)  Any person who, without reasonable excuse, \nfails to furnish, within the time allowed under this Ordinance, retur","quote_sha256":"622497c72b748fa2ef3661c110ccf20c81a7f2af21733fe71abb1876b2c20c8e","reader_fragment":"p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-948800-950400-ba7c5d7f214a4e76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e8eccc1024470a07d10","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":954109,"character_end":954126,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":953939,"character_end":954356,"quote":"a statement as required under \nsection 115 or wealth statement or wealth reconciliation statement or statement under section 165 within the \ndue date” substituted by the Finance Act, 2013 \n2 The words and figures “Such person shall pay a penalty equal to 0.1% of the tax payable for each day of default \nsubject to a minimum penalty of five thousand rupees and a maximum penalty of 25% of the tax payable in \nrespect ","quote_sha256":"6f5041759dbe479ad2808314704469dec7852741a90cd03f06b3b12fa20b151c","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d72bca45f9186e94c2f","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":954393,"character_end":954410,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":954223,"character_end":954640,"quote":"ach day of default \nsubject to a minimum penalty of five thousand rupees and a maximum penalty of 25% of the tax payable in \nrespect of that tax year” substituted by the Finance Act, 2013. \n3The expression “Such person shall pay a penalty equal to 0.1% of the tax payable in respect of that tax \nyear for each day of default subject to a maximum penalty of 50% of the tax payable provided that if \nthe penalty worked ","quote_sha256":"c4c17604fdc59f090c7c510478f10c09d6b337a96acd810557039ca0a304c13a","reader_fragment":"p-r-2b2ba404-953600-955200-cd06ee679cb0666c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-953600-955200-cd06ee679cb0666c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1b0d0d78e8b13f577ef","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955658,"character_end":955675,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955488,"character_end":955905,"quote":"yable” means \ntax chargeable on the taxable income on the basis of assessment made or treated to have been \nmade under section 120, 121, 122 or 122C.” substituted by the Finance Act, 2022. \n4 Inserted by the Finance Act, 2013. \n5 In column (2) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “165, or 165A,165A or 165B” substituted by the Finance Act, 2025. \n7 The expressio","quote_sha256":"f4c5669242ed103393ad323a02f2f85d609d689d335349b283c82f660d820cc7","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ee7da11f9506e22e08e3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955680,"character_end":955713,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955510,"character_end":955943,"quote":"geable on the taxable income on the basis of assessment made or treated to have been \nmade under section 120, 121, 122 or 122C.” substituted by the Finance Act, 2022. \n4 Inserted by the Finance Act, 2013. \n5 In column (2) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “165, or 165A,165A or 165B” substituted by the Finance Act, 2025. \n7 The expression “Such person shall pay a penalty of ","quote_sha256":"2e28fc101c0074d4091cae5a62acfdeeb5e8006ea0de9a1045cc87f687fe3c07","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f9c44f86d88c041639b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955765,"character_end":955782,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955595,"character_end":956012,"quote":"\nmade under section 120, 121, 122 or 122C.” substituted by the Finance Act, 2022. \n4 Inserted by the Finance Act, 2013. \n5 In column (2) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “165, or 165A,165A or 165B” substituted by the Finance Act, 2025. \n7 The expression “Such person shall pay a penalty of Rs. 2500 for each day of default subject to a   \nminimum penalty of t","quote_sha256":"9fe0d1744c81a3bd7c10c235c177e4055dac64e5a08b8f47a4e0b1f9c517e5cf","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d6e8585a04c8f967057","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955870,"character_end":955887,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955700,"character_end":956117,"quote":"nce Act, 2013. \n5 In column (2) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “165, or 165A,165A or 165B” substituted by the Finance Act, 2025. \n7 The expression “Such person shall pay a penalty of Rs. 2500 for each day of default subject to a   \nminimum penalty of ten thousand rupees” substituted by the Finance Act, 2018. \n8 The figure “5000” substituted by the Finance","quote_sha256":"074f69589cd879311c4fdabebe1bf74908f7660277545f283b3a75e6044b96a6","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab10fa47b51e3d9bf850","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956051,"character_end":956068,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955881,"character_end":956298,"quote":", 2025. \n7 The expression “Such person shall pay a penalty of Rs. 2500 for each day of default subject to a   \nminimum penalty of ten thousand rupees” substituted by the Finance Act, 2018. \n8 The figure “5000” substituted by the Finance Act, 2025. \n9 Full stop substituted and proviso added by the Finance Act, 2021. Earlier these amendments were \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n10 In col","quote_sha256":"14999bed6a70fd8958924f24f452b2b8d1445c21cfcc67beaaa1c795d848f5bd","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b65f0ccf12d5dcdb3f72","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956110,"character_end":956127,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":955940,"character_end":956357,"quote":"of Rs. 2500 for each day of default subject to a   \nminimum penalty of ten thousand rupees” substituted by the Finance Act, 2018. \n8 The figure “5000” substituted by the Finance Act, 2025. \n9 Full stop substituted and proviso added by the Finance Act, 2021. Earlier these amendments were \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n10 In column (4) the figure “115” omitted through Finance Act, 2020 ","quote_sha256":"baee2a8b16cb2348d8bf8b6df9d6bff566c1b719e74ca18a93c32b089e330cab","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae24e3110cf1c4dcf937","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956179,"character_end":956196,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956009,"character_end":956426,"quote":"f ten thousand rupees” substituted by the Finance Act, 2018. \n8 The figure “5000” substituted by the Finance Act, 2025. \n9 Full stop substituted and proviso added by the Finance Act, 2021. Earlier these amendments were \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n10 In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n11 The expression “165 and 165A,165A and 165B","quote_sha256":"e5f73b6e11cd4cc87d6936099e7fc5c1b4ff1d079ad58350f55650d58b3354d3","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0f1f624f2dd7b1ad652","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956339,"character_end":956356,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956169,"character_end":956466,"quote":"ed by the Finance Act, 2021. Earlier these amendments were \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n10 In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n11 The expression “165 and 165A,165A and 165B” substituted by the Finance Act, 2025. ","quote_sha256":"d5233de2ea6f33af21142fcb7b1860a15ce2a45254e4507ee68332b6df22e1a4","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5275e074f0b33245209a","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956447,"character_end":956464,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":956277,"character_end":956466,"quote":"nce, 2021. \n10 In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n11 The expression “165 and 165A,165A and 165B” substituted by the Finance Act, 2025. ","quote_sha256":"da3bfaf8743dffd364f424a45c02c730659ce85c915b5eaaaad4b9ab7ddb3664","reader_fragment":"p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-955200-956800-98ab8819a17bb7b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d295e22796faf7f9fb68","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958987,"character_end":959004,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958857,"character_end":959234,"quote":"\f\nChapter X – Procedure__________________________________ \n \n382 \n \n                                            \n1Inserted by the Finance Act, 2013. \n2Substituted “Rs.100 for each day of default.” by the Finance Act, 2015. \n3 Figure “20,000” substituted by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June,","quote_sha256":"a7bede3a070aa58a35179dfbf5f9de892a7579fec98b2be60891f978d2cdc15b","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a23007db0d7e58341e4e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959061,"character_end":959078,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958891,"character_end":959308,"quote":"_______________________ \n \n382 \n \n                                            \n1Inserted by the Finance Act, 2013. \n2Substituted “Rs.100 for each day of default.” by the Finance Act, 2015. \n3 Figure “20,000” substituted by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act","quote_sha256":"399c34f9c9cb396ffb28e632c078a061791de0b837bf4b9fbe52de740ea1baf8","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09e3979ed1f7bc0b90c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959131,"character_end":959148,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":958961,"character_end":959378,"quote":"        \n1Inserted by the Finance Act, 2013. \n2Substituted “Rs.100 for each day of default.” by the Finance Act, 2015. \n3 Figure “20,000” substituted by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019. ","quote_sha256":"207b1e471f662388fcafe6f304461fd7b9036eac3a8753bac500ba8aec1c2bf9","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2fbc658c39b4aee75d5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959200,"character_end":959217,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959030,"character_end":959447,"quote":"r each day of default.” by the Finance Act, 2015. \n3 Figure “20,000” substituted by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” in","quote_sha256":"50d3e89c10f9b52429a3483b03fb296c46e7abf547904d46390015882923746e","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f2447106697f6e16c74","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959259,"character_end":959276,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959089,"character_end":959506,"quote":" “20,000” substituted by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10","quote_sha256":"97113b7336075d260e123af10e377e9c4a522d148ec0030a603bf57f11426479","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-600ff7c16ed8032bf224","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959281,"character_end":959314,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959111,"character_end":959544,"quote":"by “100,000” though Finance Act, 2019.  \n4In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10 S. No. 4A and entries relating theret","quote_sha256":"b9f750a4343635e52fb723227c69a15b0f75c29a141935ba95f579531f157d03","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35122a8d92dde6cd4650","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959359,"character_end":959376,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959189,"character_end":959606,"quote":"ed through Finance Act, 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10 S. No. 4A and entries relating thereto in column (2), (3) and (4) omitted by the Finance Act, 2021.","quote_sha256":"93f2c6b07326b4bc37fa09dccddde342dfb0808db406abc06cfd498f4ec0bcd3","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3529efa571a4df9a9b1d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959382,"character_end":959415,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959212,"character_end":959645,"quote":" 2020 dated 30th June, 2020  \n5Inserted by the Finance Act, 2018. \n6 Inserted by the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10 S. No. 4A and entries relating thereto in column (2), (3) and (4) omitted by the Finance Act, 2021. \nThe omitted S. No. 4 read as follows:","quote_sha256":"cdb18a9a1e65e35039e7d88eed80fb68f6db1dbe141094c1710f3f18725b7264","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5fa4adc4d3d60443d667","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959462,"character_end":959479,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959292,"character_end":959709,"quote":" the Finance Act, 2024. \n7Word “five” substituted by “ten” through Finance Act, 2019.  \n8 Inserted by the Finance Act, 2024. \n9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10 S. No. 4A and entries relating thereto in column (2), (3) and (4) omitted by the Finance Act, 2021. \nThe omitted S. No. 4 read as follows: \n“4A. \nAny person who is required to furnish \nor update a taxpa","quote_sha256":"e8f15873c6e21945436538549ee4572e2b79aead7f622cf718cb172c4eeeaade","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-08c90e282dec9604e51b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959588,"character_end":959605,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959418,"character_end":959835,"quote":"9New serials “4A” and “4B” inserted through Finance Act, 2020 dated 30th June, 2020  \n10 S. No. 4A and entries relating thereto in column (2), (3) and (4) omitted by the Finance Act, 2021. \nThe omitted S. No. 4 read as follows: \n“4A. \nAny person who is required to furnish \nor update a taxpayer’s profile but fails \nto furnish or update within the due \ndate. \nSuch a person shall pay a penalty of Rs. \n2,500 for each ","quote_sha256":"2c66ecf5975bcfde9975487f2cd4462274bcc185abf66fe6b9aba55f7a6ddbdf","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d9e2d505dfa6de985f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959966,"character_end":959983,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":959796,"character_end":959985,"quote":"l pay a penalty of Rs. \n2,500 for each day of default from the \ndue date subject to a minimum penalty \nof Rs. 10,000. \n114A” \n \n11 The figure “10,000” substituted by the Finance Act, 2021. ","quote_sha256":"6672e206ff1d5146790fb5109b330910d4ace42a461df1a35b464679af70c384","reader_fragment":"p-r-2b2ba404-958400-960000-4dbfa44b40e82524","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-958400-960000-4dbfa44b40e82524","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0a1fc89c7b15fe736b70","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962248,"character_end":962265,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962118,"character_end":962495,"quote":"\f\nChapter X – Procedure__________________________________ \n \n384 \n \n                                            \n1Inserted by the Finance Act, 2011. \n2 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3 The words “is paid” omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nL","quote_sha256":"b4179b5816086e1f58e62b5eb81ad0e6917e0dba1cf0a0ee2ff363059925c4cc","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e88b0ce0e92e65d27f5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962270,"character_end":962303,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962118,"character_end":962533,"quote":"\f\nChapter X – Procedure__________________________________ \n \n384 \n \n                                            \n1Inserted by the Finance Act, 2011. \n2 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3 The words “is paid” omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 202","quote_sha256":"c878ee25358312edc225bd8e611427a8849547a1c305515df9598d7245dc490c","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-362c69c97bcfff16a021","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962430,"character_end":962447,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962260,"character_end":962677,"quote":" 2011. \n2 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n3 The words “is paid” omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n4Word “five” substituted by “thirty” through Finance Act, 2019.  \n5 Full stop substituted and proviso added by the Finance Act, 2021. Earlie","quote_sha256":"ee0470338a03c9f166a031ef7c8011fbeaf668ee1ab4f6dce68eb160efde3760","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-baebccb9d44a1b6ee5d6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962582,"character_end":962599,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962412,"character_end":962829,"quote":"d” omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n4Word “five” substituted by “thirty” through Finance Act, 2019.  \n5 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n6Added by the Finance Act, 2017. \n7The word “five” substituted by the ","quote_sha256":"f0d0f35bd8d20fd0b39fbd2041b34ffaf823d6081359bc82c0cb58708d9602c2","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7391b44e301c31c0708","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962652,"character_end":962669,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962482,"character_end":962899,"quote":"hrough Tax \nLaws (Second  Amendment) Ordinance, 2021. \n4Word “five” substituted by “thirty” through Finance Act, 2019.  \n5 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n6Added by the Finance Act, 2017. \n7The word “five” substituted by the Finance Act, 2013. \n8The word “ten” substituted by the Finance Act, 20","quote_sha256":"02953fbe269db1cf34c757f2a4673c5b24d839208561702a0c9e0b0aea6357f6","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54881c738e49bf3c9f7c","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962773,"character_end":962790,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962603,"character_end":962903,"quote":"5 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n6Added by the Finance Act, 2017. \n7The word “five” substituted by the Finance Act, 2013. \n8The word “ten” substituted by the Finance Act, 2013. ","quote_sha256":"8ef0722be18a81372d064440e99f4ff30684fbb6478ddd6bc4559d6dc5a7c747","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8ac0eea23927136c7d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962829,"character_end":962846,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962659,"character_end":962903,"quote":" Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n6Added by the Finance Act, 2017. \n7The word “five” substituted by the Finance Act, 2013. \n8The word “ten” substituted by the Finance Act, 2013. ","quote_sha256":"1680255aa12669cfe95a932d496de81b55707327d8f9c43c01c320640218bb10","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9476df1b2ef8a94c071","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962884,"character_end":962901,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":962714,"character_end":962903,"quote":"x Laws (Second  Amendment) Ordinance, 2021. \n6Added by the Finance Act, 2017. \n7The word “five” substituted by the Finance Act, 2013. \n8The word “ten” substituted by the Finance Act, 2013. ","quote_sha256":"f3103cb159f6b405a76020f6b3ba2cdee994ebb241c77a31ada426b831ff2a3f","reader_fragment":"p-r-2b2ba404-961600-963200-c6c068c70b3047f6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-961600-963200-c6c068c70b3047f6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6e3a04bd69e501b3902","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964845,"character_end":964862,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964694,"character_end":965092,"quote":"\f\nChapter X – Procedure__________________________________ \n \n386 \n \n                                            \n1 The word “fifty” substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2017. \n3 The word “five” substituted by the Finance Act, 2013. \n4 The word “ten” substituted by the Finance Act, 2013. \n5 Figure “100%” substituted by the Finance Act, 2021. Earlier this amendment was","quote_sha256":"ab331e0f6ef87fef69c52c95238395d9768a7288bda8a7f4a0a5a08ed7152eda","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ccc090ca1310628bf075","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964879,"character_end":964896,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964709,"character_end":965126,"quote":"rocedure__________________________________ \n \n386 \n \n                                            \n1 The word “fifty” substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2017. \n3 The word “five” substituted by the Finance Act, 2013. \n4 The word “ten” substituted by the Finance Act, 2013. \n5 Figure “100%” substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  A","quote_sha256":"a1c4e03d1bd4394fec5ff1e012f52a898131517a1b4ec4187cb868493b3b42c5","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-40e3b358fdb3f98a554b","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964936,"character_end":964953,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964766,"character_end":965183,"quote":"                                        \n1 The word “fifty” substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2017. \n3 The word “five” substituted by the Finance Act, 2013. \n4 The word “ten” substituted by the Finance Act, 2013. \n5 Figure “100%” substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n6In column (4) the figure “11","quote_sha256":"5732d2712902124ccc7e2d74fb064bb0c9538d087930b1ac68dab585a393f7e6","reader_fragment":"p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-963200-964800-a04899ec7fc5a46f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e7fc37ba5ede803f560","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964992,"character_end":965009,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964822,"character_end":965239,"quote":"ty” substituted by the Finance Act, 2013. \n2Added by the Finance Act, 2017. \n3 The word “five” substituted by the Finance Act, 2013. \n4 The word “ten” substituted by the Finance Act, 2013. \n5 Figure “100%” substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n6In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 20","quote_sha256":"bf3e5f106b167cb146df7e8e745586bfe3a38be32e64c0889d5b3d276a702990","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b954a4ebc26b1c040fd0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":965047,"character_end":965064,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":964877,"character_end":965294,"quote":"e Finance Act, 2017. \n3 The word “five” substituted by the Finance Act, 2013. \n4 The word “ten” substituted by the Finance Act, 2013. \n5 Figure “100%” substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n6In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n7 The words “and general” substituted by the Finan","quote_sha256":"139b4b49a771822bcb90b9f3abd13d89f386933dc74685340a87f037e5735bba","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bcd16a318f33f0b17f46","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":965202,"character_end":965219,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":965032,"character_end":965395,"quote":"tituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. \n6In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n7 The words “and general” substituted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. ","quote_sha256":"8cc91a3b8a232941f0e20ba379dbf4c244423748b39ff256107da043ce7a2e34","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3807764545bff150cb71","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":965289,"character_end":965306,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":965119,"character_end":965395,"quote":"cond  Amendment) Ordinance, 2021. \n6In column (4) the figure “115” omitted through Finance Act, 2020 dated 30th June, 2020  \n7 The words “and general” substituted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. ","quote_sha256":"3f8a80b6ff49c2b775c349a220fee9f5a727aa6650a2e0e023173cebcde057d6","reader_fragment":"p-r-2b2ba404-964800-966400-0f743167d4b5bbae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-964800-966400-0f743167d4b5bbae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f99dfa7c4450b42ad6df","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967536,"character_end":967569,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967366,"character_end":967799,"quote":"an, \nwhichever is earlier. \nSuch person shall pay a penalty equal to fifty \npercent of the amount of tax involved \n37(6)] \n                                            \n1 Inserted by the Finance Act, 2024. \n2The Word “twenty five” substituted by “fifty” through Finance Act, 2019. \n3 The words “one hundred” substituted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n","quote_sha256":"9a2c42040d6cc06cd5045e69242b4b0cd96eaf2a78da538f7a568ad2ddf6169d","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37c11de5133feed9661e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967627,"character_end":967644,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967457,"character_end":967874,"quote":"amount of tax involved \n37(6)] \n                                            \n1 Inserted by the Finance Act, 2024. \n2The Word “twenty five” substituted by “fifty” through Finance Act, 2019. \n3 The words “one hundred” substituted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n4The words “twenty five” substituted by “one hundred” through Finance Act, ","quote_sha256":"a1c005c2fad57e30dfea853ac74879b1b905d7ce03a7189c40f150ddecc8ee45","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6304db1c3b47148d23e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967692,"character_end":967709,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967522,"character_end":967918,"quote":"           \n1 Inserted by the Finance Act, 2024. \n2The Word “twenty five” substituted by “fifty” through Finance Act, 2019. \n3 The words “one hundred” substituted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n4The words “twenty five” substituted by “one hundred” through Finance Act, 2019. \n5 Inserted by the Finance Act, 2024. ","quote_sha256":"56946a883dd521a069b6cbb07b46e1bc036c502f7c2de887f2937d4854da084b","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28e87cf39914fb7e4029","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967861,"character_end":967878,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967691,"character_end":967918,"quote":" Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n4The words “twenty five” substituted by “one hundred” through Finance Act, 2019. \n5 Inserted by the Finance Act, 2024. ","quote_sha256":"2939ec9dc7df96ee72e1c7a3e02b7455ac66fae45102360b6716b749ea605ec7","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-085cad904b9febc9ea63","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967883,"character_end":967916,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":967713,"character_end":967918,"quote":"rlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n4The words “twenty five” substituted by “one hundred” through Finance Act, 2019. \n5 Inserted by the Finance Act, 2024. ","quote_sha256":"df3c3cd8eb1eb6b001fcff13a3b4ea302286176775dabeec2c5812c4b81aa287","reader_fragment":"p-r-2b2ba404-966400-968000-e78869a904022252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-966400-968000-e78869a904022252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-133b6fa09b038fbadc0c","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969554,"character_end":969582,"quote":"Income \nTax \nOrdinance, 2001","quote_sha256":"3577e04c43df39b61ca97f86e8fc79b32520bd2dc8334acea4b453b7c4beb99f","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969384,"character_end":969812,"quote":"hapter XII] \n3[15A \nAny seller supplying \ndigitally ordered goods \nand digitally delivered \nservices through online \nmarketplace \nwho \nis \nrequired to registered \nunder \nIncome \nTax \nOrdinance, 2001 (XLIX \nof 2001) fails to register. \nSuch seller shall pay a penalty of five hundred \nthousand rupees for the first default and one million \nrupees for every subsequent default. \n181] \n4[16. \nAny person who fails to \ndisplay his N","quote_sha256":"18040009e0cdc9e0c7e371871700a1373e7eca7f4e6ffca542e9e982e306f175","reader_fragment":"p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-968000-969600-2d2e5b73f0fee2db","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dba0afe99569cf701a9e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970116,"character_end":970133,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":969946,"character_end":970212,"quote":" shall pay a penalty of five thousand \nrupees. \n181C \n6[and \n181D] ] \n                                            \n1 S. No. 12B and corresponding entries inserted by the Finance Act, 2025. \n2The words “twenty five” substituted by “forty” through Finance Act, 2019.  ","quote_sha256":"b413a7e8cd6e3a3b4580571bd375010180c36737158f5d9d25d09e1d530ba38b","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9859302b3ce9340d4473","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970192,"character_end":970209,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970022,"character_end":970212,"quote":"                                      \n1 S. No. 12B and corresponding entries inserted by the Finance Act, 2025. \n2The words “twenty five” substituted by “forty” through Finance Act, 2019.  ","quote_sha256":"6c87c859daebf65aff9eabf21a736829c6b01f8a292407f942499cadcfe339dd","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-efc8be6eb0b0558f8e39","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970820,"character_end":970845,"quote":"Income \nTax \nRules, \n2002","quote_sha256":"683a2006d6d5d5d3adf627c88d7270e0641e63e72f8d9d535f2f99d941ddf37a","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970650,"character_end":971075,"quote":" of \ntwenty five thousand rupees. \n \n \n107, 108 and \n165B \n18. \nAny person who fails to \nkeep \nand \nmaintain \ndocument \nand \ninformation \nrequired \nunder section 108 or \nIncome \nTax \nRules, \n2002. \n1% of the value of transactions, the record of which \nis required to be maintained under section 108 and \nIncome Tax Rules, 2002. \n108.] \n8[  9[   \n \n \n \n \n                                            \n1 The entries “148, 149, 1","quote_sha256":"d52ace9835fe87bf7f86ff732d02173c0271892aef70cee80d6e74a55c3cfd2f","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53cf2dddeffdcadcfd29","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970954,"character_end":970976,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":970784,"character_end":971206,"quote":"on \nrequired \nunder section 108 or \nIncome \nTax \nRules, \n2002. \n1% of the value of transactions, the record of which \nis required to be maintained under section 108 and \nIncome Tax Rules, 2002. \n108.] \n8[  9[   \n \n \n \n \n                                            \n1 The entries “148, 149, 150, 151, 152, 153, 153A, 154, 155, 156, 156A, 156B, 158, 160, 231A, 231B, \n233, 233A, 234, 234A, 235, 236, 236A,” in column (4), su","quote_sha256":"94f037a405b2b3c9a7fe59388f1c723a2df95eac00ba78019c9c932da5b1955d","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69ab92c4f22808e260b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971223,"character_end":971240,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971053,"character_end":971470,"quote":"e entries “148, 149, 150, 151, 152, 153, 153A, 154, 155, 156, 156A, 156B, 158, 160, 231A, 231B, \n233, 233A, 234, 234A, 235, 236, 236A,” in column (4), substituted by the Finance Act, 2021. Earlier \nthis amendment was made through Tax Laws (Second  Amendment) Ordinance, 2021. \n2 Expression and corresponding entries inserted by the Finance Act, 2025. \n3 S. No. 15A and corresponding entries added by the Finance Act, ","quote_sha256":"76f1a9853d2d11c39f45d484bff33156963cc1b2b9d7e55c48545c45db35e252","reader_fragment":"p-r-2b2ba404-969600-971200-c6e0751e98e24c65","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-969600-971200-c6e0751e98e24c65","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0fb719b53cf5f940237","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971385,"character_end":971402,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971215,"character_end":971632,"quote":" by the Finance Act, 2021. Earlier \nthis amendment was made through Tax Laws (Second  Amendment) Ordinance, 2021. \n2 Expression and corresponding entries inserted by the Finance Act, 2025. \n3 S. No. 15A and corresponding entries added by the Finance Act, 2025. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 20","quote_sha256":"e63ada89604d8745142effab354b530c48c84609c43d2505ce849f726db4cea0","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa44daa8669fb2e07805","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971457,"character_end":971474,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971287,"character_end":971704,"quote":"Laws (Second  Amendment) Ordinance, 2021. \n2 Expression and corresponding entries inserted by the Finance Act, 2025. \n3 S. No. 15A and corresponding entries added by the Finance Act, 2025. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n6 Inserted by the Finance Act, 2021. Earlier this amendment was mad","quote_sha256":"f91b1905102d64e52dd2f55bc3da1d52bb8f18b2990ce5a026d318615605b8f2","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f8df88582dc35918b900","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971479,"character_end":971509,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971309,"character_end":971739,"quote":"t) Ordinance, 2021. \n2 Expression and corresponding entries inserted by the Finance Act, 2025. \n3 S. No. 15A and corresponding entries added by the Finance Act, 2025. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n6 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendm","quote_sha256":"43e7d8f5b48eca401a0b022e2fde27cb680e9c43a560ce624bc881153d0aa7eb","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfaca86555b34985a1e4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971514,"character_end":971547,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971344,"character_end":971777,"quote":"nd corresponding entries inserted by the Finance Act, 2025. \n3 S. No. 15A and corresponding entries added by the Finance Act, 2025. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n6 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n7Added by the F","quote_sha256":"b84b04907c2429d2d227f22d7d4ff4c81e3c3817ffac9081d5fa0d45f530e358","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04fe90f48de9ff2238e2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971639,"character_end":971672,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971469,"character_end":971902,"quote":" 2025. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n6 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n7Added by the Finance Act, 2017. \n8Inserted by the Finance Supplementary (Amendment) Act, 2018. \n9 S. Nos. 19 and 20 omitted by the Finance ","quote_sha256":"3df74f59f014e3b50d35acb2887ec93f5df6c5eceb6143eb3528b968c8cd591d","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-52f5b705e14014c72042","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971776,"character_end":971793,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971606,"character_end":972023,"quote":" \nAmendment) Ordinance, 2021. \n6 Inserted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws (Second  \nAmendment) Ordinance, 2021. \n7Added by the Finance Act, 2017. \n8Inserted by the Finance Supplementary (Amendment) Act, 2018. \n9 S. Nos. 19 and 20 omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted S. Nos read","quote_sha256":"17f029a49f73d994777f2900ead48f9dc88e9664e94df800c152b43cfa23392c","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39aec3ebe550719bdee2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971894,"character_end":971911,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":971724,"character_end":972141,"quote":"Second  \nAmendment) Ordinance, 2021. \n7Added by the Finance Act, 2017. \n8Inserted by the Finance Supplementary (Amendment) Act, 2018. \n9 S. Nos. 19 and 20 omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted S. Nos read as follows: \n  \n19 \nWhere any manufacturer of a motor vehicle accepts \nor processes any application for booking or pu","quote_sha256":"e631337bc54dcc3b50053717531ba133f555144c1188e744415016e0f693840d","reader_fragment":"p-r-2b2ba404-971200-972800-c2ac564dc6d67467","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-971200-972800-c2ac564dc6d67467","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ebae2dea3d3f1b10565","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":974816,"character_end":974833,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":974646,"character_end":974835,"quote":"d per cent of the tax whichever is higher. \nGeneral  \n                                            \n1New serial numbers (21 to 28) and corresponding entries added through Finance Act, 2019. ","quote_sha256":"48c1145be163aabf289a327a5d549087567ddf89306d632e98ebe30bfcf3c52d","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ab2f4bfc0e7bd19b314","source":"pk-code-f40603913b933194","title":"Ordinance or Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975016,"character_end":975113,"quote":"Ordinance \nor \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"64dbe641af2e058d8a8a95b99eff6f36061f0ca37bebffdc03d5896f0feef019","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":974846,"character_end":975343,"quote":" X – Procedure__________________________________ \n \n391 \n \n25 \nWhere a Reporting \nFinancial \nInstitution \nfails to comply with \nany \nprovisions \nof \nsection 165B of the \nOrdinance \nor \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002. \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.10,000 for each default and an \nadditional Rs. 10,000 each month until the default is \nredressed. \n \n26 \nWhere a Reporting \nFinancial \nInstitution \nfiles an incomp","quote_sha256":"f5ff4e9dbedcff8ecda3561a77e424ef6256980b4edc72d0f18b81b8b0b21ce4","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3660200b430e844d61ef","source":"pk-code-f40603913b933194","title":"Ordinance and Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975414,"character_end":975512,"quote":"Ordinance \nand \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"d1c5223d0cdc3626fb92ac0d7f35351a2b51658846d10d80cd8a9589f9e311b2","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975244,"character_end":975742,"quote":" until the default is \nredressed. \n \n26 \nWhere a Reporting \nFinancial \nInstitution \nfiles an incomplete or \ninaccurate \nreport \nunder provisions of \nsection 165B of the \nOrdinance \nand \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002. \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.10,000 for each default and an \nadditional Rs. 10,000 each month until the default is \nredressed. \n \n27 \nWhere a Reporting \nFinancial \nInstitution \nfails to obtain","quote_sha256":"b1451d00616051b3ffddd4cbabd6d87a55aa9fad5cb597f750c02af95b6a18e6","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67493b540317afdaa073","source":"pk-code-f40603913b933194","title":"Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975944,"character_end":976022,"quote":"Common \nReporting \nStandard \nRules in Chapter XIIA \nof Income Tax Rules, \n2002","quote_sha256":"aed694b931bda88799e66566d31afadd387535d0c8f431bc6b7c5f8027454d18","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":975774,"character_end":976252,"quote":"\nnew \naccounts \nor \nfurnishes false self-\ncertification for new \naccounts or furnishes \nfalse self-certification \nmade \nby \nthe \nReportable \nJurisdiction \nPerson \nunder \nCommon \nReporting \nStandard \nRules in Chapter XIIA \nof Income Tax Rules, \n2002.  \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.10,000 for each default and an \nadditional Rs. 10,000 each month until the default is \nredressed. \n \n28 \nWhere a Reportable \nJurisdiction \nPerson \nfails to furnis","quote_sha256":"2bd9a831bf2ea87b5cb99bdb27878c9abb4a9b0447e1ae869a5160263d743a65","reader_fragment":"p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-974400-976000-5ec06cc18ff5a63b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa1c1d98e7b10d79340c","source":"pk-code-f40603913b933194","title":"Common Reporting Standard Rules in Chapter XIIA of Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":976329,"character_end":976411,"quote":"Common \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002","quote_sha256":"7965ccf6a79dbdcb026e3213bb18da1fd27b480701417f90738f5176a911ee01","reader_fragment":"p-r-2b2ba404-976000-977600-caf31984befec942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-976000-977600-caf31984befec942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":976159,"character_end":976577,"quote":"l the default is \nredressed. \n \n28 \nWhere a Reportable \nJurisdiction \nPerson \nfails to furnish valid \nself-certification \nor \nfurnishes false self-\ncertification \nunder \nCommon \nReporting \nStandard \nRules \nin \nChapter \nXIIA \nof \nIncome Tax Rules, \n2002. \nSuch Reporting Financial Institution shall pay a \npenalty of Rs.5,000 for each default and an \nadditional Rs. 5,000 each month until the default is \nredressed.] \n ","quote_sha256":"50e0360e5d8a91fa34fc082f7ab3945bf4a4832dab352da41f42d043c44be53f","reader_fragment":"p-r-2b2ba404-976000-977600-caf31984befec942","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-976000-977600-caf31984befec942","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b487f531129832bd9789","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":978898,"character_end":978915,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-977600-979200-cc32b45353cfda4e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-977600-979200-cc32b45353cfda4e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":978728,"character_end":979014,"quote":"housand rupees or two hundred per cent of the \namount of tax involved, whichever is higher.  \n237A \n                                            \n1 S. No. 29 added by the Finance Act, 2021. \n2 S. Nos. 30, 31, 32, 33 and 34 and entries relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"f3594619f37af91f009b6afb9163d458ffc3dcb2f38e62a300e74fd09430136b","reader_fragment":"p-r-2b2ba404-977600-979200-cc32b45353cfda4e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-977600-979200-cc32b45353cfda4e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b20d97bf041b5e47afa5","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":978995,"character_end":979012,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-977600-979200-cc32b45353cfda4e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-977600-979200-cc32b45353cfda4e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":978825,"character_end":979014,"quote":"A \n                                            \n1 S. No. 29 added by the Finance Act, 2021. \n2 S. Nos. 30, 31, 32, 33 and 34 and entries relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"b0a0d185c0f0fcd94ebd763010264d87becbce09d933a2475d323d42564ecc36","reader_fragment":"p-r-2b2ba404-977600-979200-cc32b45353cfda4e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-977600-979200-cc32b45353cfda4e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dedbbff791530e415778","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":982526,"character_end":982559,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":982356,"character_end":982612,"quote":"ssioner (Appeals) or the Appellate Tribunal \nafter providing an opportunity of being heard to the person concerned 2[:] \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Full stop substituted by the Finance Act, 2012. ","quote_sha256":"ca9a7d896a35f3883f8dacec583c07a9577d31ff7dfba07dbb025b2a25330162","reader_fragment":"p-r-2b2ba404-980800-982400-a24f05bbb830c649","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-980800-982400-a24f05bbb830c649","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31f3a46fafba1ac8d3d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":982593,"character_end":982610,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":982423,"character_end":982612,"quote":"ortunity of being heard to the person concerned 2[:] \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Full stop substituted by the Finance Act, 2012. ","quote_sha256":"1e47e0287786a4fc795da9ca5c2ba18405eb2676f6a6b29f79c8709a03bf0505","reader_fragment":"p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-982400-984000-eb2cb5adc009d6ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b3f4db225f70a7ced05","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984663,"character_end":984685,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984493,"character_end":984915,"quote":" the provisions of \nthis section shall apply from tax year 2018 and onwards for which the first \nActive Taxpayers List is to be issued on first day of March, 2019 under \nIncome Tax Rules, 2002.; and \n \n                                            \n1 Added by the Finance Act, 2011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New p","quote_sha256":"c9575de8ccd18b151b1831ef115a46050ea9906378e5f44c047acf4e7fd4ee64","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-836a9a0b9e0db95355eb","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984742,"character_end":984772,"quote":"Added by the Finance Act, 2011","quote_sha256":"8eb9b09f82866103d13335de0fa742cc1298f2c4d786ea768feb1e1c6113241d","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984572,"character_end":984959,"quote":" which the first \nActive Taxpayers List is to be issued on first day of March, 2019 under \nIncome Tax Rules, 2002.; and \n \n                                            \n1 Added by the Finance Act, 2011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New proviso inserted through Finance Act, 2019.  ","quote_sha256":"f07919e2e2847f50a4aa87473d30029f636efe95b222de9566cec51cea18d350","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8926035b7edc996b6b2e","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984777,"character_end":984807,"quote":"Added by the Finance Act, 2021","quote_sha256":"f32fcc38520068f97d6e0a80172486781191a0d8b7eab6973ad6468967764d9c","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984607,"character_end":984959,"quote":"List is to be issued on first day of March, 2019 under \nIncome Tax Rules, 2002.; and \n \n                                            \n1 Added by the Finance Act, 2011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New proviso inserted through Finance Act, 2019.  ","quote_sha256":"4d6a9517911524777fcc5dcb1c14af92795bc1f611ad6416f8dca8e9f5742caf","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9314f608db40c07943e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984827,"character_end":984844,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984657,"character_end":984959,"quote":"nder \nIncome Tax Rules, 2002.; and \n \n                                            \n1 Added by the Finance Act, 2011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New proviso inserted through Finance Act, 2019.  ","quote_sha256":"28e6f35e78197d83742ea49a200cb6b395ffbe5245ea323b7d3ef50fa4076cbd","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6abb94e3d9a296e1144d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984889,"character_end":984906,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984719,"character_end":984959,"quote":"                    \n1 Added by the Finance Act, 2011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New proviso inserted through Finance Act, 2019.  ","quote_sha256":"06a61334c559a2384b39067d437f7338c4da5cad66e8ab644fc0e3d8358af83e","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9bdc7ff0a6a57d6ac1fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984939,"character_end":984956,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":984769,"character_end":984959,"quote":"011. \n2 Added by the Finance Act, 2021. \n3Inserted by the Finance Act, 2018. \n4Word “;and” substituted by colon through Finance Act, 2019. \n5New proviso inserted through Finance Act, 2019.  ","quote_sha256":"62ae3eaaa05b0c294af06aed323bb1d270d4e0356e95d0b84d0d320582ebb5ac","reader_fragment":"p-r-2b2ba404-984000-985600-3d23979cb688b40b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-984000-985600-3d23979cb688b40b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac6d23b5c478e9b577d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986074,"character_end":986091,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":985904,"character_end":986321,"quote":"ons as may be specified in such notification or, as the  case may be, order.] \n \n                                            \n1Full stop substituted by semicolon through Finance Act, 2019.  \n2 New clauses (c) & (d) added through Finance Act, 2019.   \n3New sub-section (2) added through Finance Act, 2020 dated 30th June, 2020.  \n4 Sub-section (2) omitted by the Finance Act, 2021. The omitted sub-section read as foll","quote_sha256":"5b057b7ba807a151981e179b065cb969fab0e82a4903a60a7be635ea308f1a0f","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8202948a7bf2ce5d0039","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986133,"character_end":986150,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":985963,"character_end":986380,"quote":"se may be, order.] \n \n                                            \n1Full stop substituted by semicolon through Finance Act, 2019.  \n2 New clauses (c) & (d) added through Finance Act, 2019.   \n3New sub-section (2) added through Finance Act, 2020 dated 30th June, 2020.  \n4 Sub-section (2) omitted by the Finance Act, 2021. The omitted sub-section read as follows: \n“(2) \nWhere a person fails to furnish or update a tax","quote_sha256":"c2e3e6ac03d36bc2674e1cbaf98e3b2bf2c7a73080fcb7dedf33060664984cce","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d26907d2720ee1f117b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986190,"character_end":986207,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986020,"character_end":986437,"quote":"         \n1Full stop substituted by semicolon through Finance Act, 2019.  \n2 New clauses (c) & (d) added through Finance Act, 2019.   \n3New sub-section (2) added through Finance Act, 2020 dated 30th June, 2020.  \n4 Sub-section (2) omitted by the Finance Act, 2021. The omitted sub-section read as follows: \n“(2) \nWhere a person fails to furnish or update a taxpayer’s profile within the due date or time \nperiod speci","quote_sha256":"40487764c9634177b828310231f907bd6a751d82c711f12d86308e00b3f79c0b","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17e84bcfb7cb23176965","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986266,"character_end":986283,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986096,"character_end":986513,"quote":" New clauses (c) & (d) added through Finance Act, 2019.   \n3New sub-section (2) added through Finance Act, 2020 dated 30th June, 2020.  \n4 Sub-section (2) omitted by the Finance Act, 2021. The omitted sub-section read as follows: \n“(2) \nWhere a person fails to furnish or update a taxpayer’s profile within the due date or time \nperiod specified in sub-section (3) of section 114A or within the date as extended by th","quote_sha256":"24196615cb923748ab2cf02a4c895d8bba733dc56f6122ef7d7026967713c792","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bffdba138919e82f545c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":987123,"character_end":987140,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":986953,"character_end":987370,"quote":" thousand in case of a company; \n(b) ten thousand in case of an association of persons; and \n(c) one thousand in case of an individual.” \n5Section 183 substituted by the Finance Act, 2010. The substituted section 183 read as follows: \n“183.  Penalty for non-payment of tax.- (1)  A taxpayer who fails to pay any tax (other than penalty imposed \nunder this section) due under this Ordinance by the due date shall be li","quote_sha256":"95cbe924d80ee0766212b6247d2496c7875aa8323675c9cff2384e62201f0c01","reader_fragment":"p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-985600-987200-c4e467fafd4d8ee5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-942d75afb9128444203e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":988410,"character_end":988427,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":988240,"character_end":988657,"quote":"\nChapter X – Procedure__________________________________ \n \n397 \n \n1[  ] \n2[  ] \n3[  ] \n \n4[  ] \n                                            \n1Section 184 omitted by the Finance Act, 2010. The omitted section 184 read as follows: \n“184.  Penalty for concealment of income.- (1)  Where, in the course of any proceedings under this \nOrdinance, the Commissioner, Commissioner (Appeals), or the Appellate Tribunal is sati","quote_sha256":"ea71727291c2f53f6e831ad509af858343bf0e94a8fe9a57f02d912a063a25e1","reader_fragment":"p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-987200-988800-8d3e9c9f1094da08","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-87e5c44f8dbd51eaf90b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990564,"character_end":990581,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990394,"character_end":990811,"quote":" of tax in respect of which any penalty imposed \nunder sub-section (1) is reduced, the amount of the penalty shall be reduced accordingly.” \n2 Section 185 omitted by the Finance Act, 2010. The omitted section 185 read as follows: \n“185.  Penalty for failure to maintain records.- A person who, without reasonable excuse, fails to \nmaintain records as required under this Ordinance shall be liable for a penalty equal ","quote_sha256":"3ea8ce43fc8d9d731024dfd3837cec27b6c07e169c0113e6b6393455edebe5b8","reader_fragment":"p-r-2b2ba404-988800-990400-884beb9fd816caa5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-988800-990400-884beb9fd816caa5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f551ce49378ce999be30","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991047,"character_end":991064,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":990877,"character_end":991294,"quote":"\n(b) \nin the case of a second failure, five thousand rupees; and \n(c) \nin the case of a third and subsequent failure, ten thousand rupees.” \n3 Section 186 omitted by the Finance Act, 2010. The omitted section 186 read as follows: \n“186.  Penalty for non-compliance with notice.- (1)  A person who, without reasonable excuse, \nfails to comply with any notice served on the person under section 116 or 176 shall be liab","quote_sha256":"436474700c37b29f5c3bb6c285dc442e1b9b79eb5eebd024bbd0162652998d1d","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b1c6611e9e7a00509ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991836,"character_end":991853,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":991666,"character_end":992083,"quote":"d of less than twenty thousand rupees, the amount of the \npenalty imposed under sub-section (1) shall be reduced by seventy-five per cent.“ \n4 Section 187 omitted by the Finance Act, 2010. The omitted section 187 read as follows: \n“187. Penalty for making false or misleading statements.- (1)  Where a person – \n(a) \nmakes a statement to an income tax authority that is false or misleading in a \nmaterial particular o","quote_sha256":"ee73e6cab7aa0e92a12732952bec939853a38714131a795c15acca238555d156","reader_fragment":"p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-990400-992000-f5ee68eb0c950fd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-84bbea753c052be6b4fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994266,"character_end":994283,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994096,"character_end":994513,"quote":"y; or \n(e) to another person with the knowledge or reasonable expectation that the statement \nwould be conveyed to an income tax authority.” \n1Section 188 omitted by the Finance Act, 2010. The omitted section 188 read as follows: \n“188.  Penalty for failure to give notice.- (1)  Where a person fails to give notice of the \ndiscontinuance of the person’s business as required under section 117, the Commissioner may \n","quote_sha256":"565d5940b0d63dc3c4f2da778db8061ca20ceabc48cc3843d8840f24d1480547","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8223be092629f5eed34","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994895,"character_end":994912,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":994725,"character_end":995142,"quote":"tment as liquidator as required \nunder section 141, the Commissioner may impose a penalty on the person not exceeding ten \nthousand rupees.” \n2Section 189 omitted by the Finance Act, 2010. The omitted section 189 read as follows: \n“189.  Penalty for obstruction.- Where any person obstructs the Commissioner or a taxation officer \nin discharge of the Commissioner or officer’s functions under this Ordinance, the Comm","quote_sha256":"44ac5ea14472e70ebeb6036065d578338db03122797a12d2201ff9b7ea916b6f","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb9fc96598c1e35f8bf1","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":995252,"character_end":995269,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-995200-996800-73ea3d5555ae20f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":995082,"character_end":995499,"quote":"sioner or officer’s functions under this Ordinance, the Commissioner may \nimpose a penalty on the person not exceeding ten thousand rupees.” \n3Section 190 omitted by the Finance Act, 2010. The omitted section 190 read as follows: \n“190.  Imposition of penalty.- (1)  No penalty may be imposed under this Part on any person unless \nthe person is given a reasonable opportunity of being heard. \n \n(2) \nSubject to sub-se","quote_sha256":"9d0879e708cfb2b7039c5ecb7ddbb472ce84d0cea28081acd5203f1db22024b5","reader_fragment":"p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-993600-995200-ee6361f4162d6ea2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-660865bdbd40a57ca26a","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998054,"character_end":998090,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":997884,"character_end":998320,"quote":"tion with a fine 11[not \nexceeding fifty thousand rupees] or imprisonment for a term not exceeding two \nyears, or both. \n \n                                            \n1 Substituted by the Finance Act, 2003. The substituted clause (a) read as follows: \n“(a)  \nfurnish a return of income as required under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance A","quote_sha256":"54f834ea0de24d89f6165560528f74f588a5f8f0669674feb41949cdd3daa8cd","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a9bcb6404fcb000cba7","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998274,"character_end":998291,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998104,"character_end":998521,"quote":"ted clause (a) read as follows: \n“(a)  \nfurnish a return of income as required under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma sub","quote_sha256":"3ddadba337ce80e4fca505f654b85076543b22c091c36995132c706b994fa612","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-128da6dd65c884dc9842","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998295,"character_end":998328,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998125,"character_end":998558,"quote":"s follows: \n“(a)  \nfurnish a return of income as required under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and","quote_sha256":"dbf8ca115b4f15774803f601067953b016e700dc5218a538bcd6a06a8b48a786","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e5f9786c32eee56890c","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998348,"character_end":998365,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998178,"character_end":998595,"quote":"ired under section 114 or a wealth statement as required \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act,","quote_sha256":"b4745a8014591bd0afb7255ee0cec34478301bfdd0155ba18065233a693ce7b5","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e314d328a3753eb9589","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998401,"character_end":998418,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998231,"character_end":998648,"quote":"red \nunder section 116;” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act,","quote_sha256":"528e1acae0d14e4a852630be9cd0cf0912b90d4c6adf2647d3bad84429fd9a94","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd937e665de8a3b46b95","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998423,"character_end":998456,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998253,"character_end":998686,"quote":";” \n2Inserted by the Finance Act, 2017 \n3 Inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clau","quote_sha256":"10c89d4b6b2901eac799209d84f3efeca9ba7e31e8282efa22c63ee7d3c9a4f3","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be80482dea6d47f66e29","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998490,"character_end":998507,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998320,"character_end":998737,"quote":"ct, 2024. \n4Inserted by the Finance Act, 2017 \n5New clause (ca) inserted through Finance Act, 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.  \n1","quote_sha256":"d5a48075dd63dfcb8fe818f63364c39f6a462bb8835ada41ce343202c1a465d3","reader_fragment":"p-r-2b2ba404-996800-998400-a3876015345de599","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-996800-998400-a3876015345de599","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6681baf8b1b41ac3ab8c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998583,"character_end":998600,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998413,"character_end":998773,"quote":" 2019. \n6 Inserted by the Finance Act, 2003. \n7 The word “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.  \n11Inserted by the Finance Act, 2009. ","quote_sha256":"0bf68e7c968efd5fa598b1728d13201a2531c77af00bfa9e0e660a29025d620d","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c06ea8c91eca1565e8f","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998636,"character_end":998653,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998466,"character_end":998773,"quote":"ord “or” omitted by the Finance Act, 2021. \n8 Comma substituted, the word “and” inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.  \n11Inserted by the Finance Act, 2009. ","quote_sha256":"2ebb1560798f80cb652e79c4ce250cd1e0f274aba21f257ce58e4ea618709c5c","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d313fb4e5dd8dc94477e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998715,"character_end":998732,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998545,"character_end":998773,"quote":" inserted and clause (g) added by the Finance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.  \n11Inserted by the Finance Act, 2009. ","quote_sha256":"a847f290ecf31b04c6ac719840748d0deaf737097ba99e04595635142caf6009","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4f654be909289656783","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998754,"character_end":998771,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":998584,"character_end":998773,"quote":"inance Act, 2021.  \n9 The word “and” omitted by the Finance Act, 2022.  \n10 Comma substituted and clauses (h) and (i) added by the Finance Act, 2022.  \n11Inserted by the Finance Act, 2009. ","quote_sha256":"f9146813685f8795ce6c4def99351aebc7fe40c2dd1f11c54363d11f7b450c3c","reader_fragment":"p-r-2b2ba404-998400-1000000-603ee012f53424dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-998400-1000000-603ee012f53424dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f9258af4b7955967cbc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001181,"character_end":1001214,"quote":"Inserted by the Finance Act, 2024","quote_sha256":"4084bcbdef85230719ac226dc596632d4c7f411403f262e3ae85ecb9fac62029","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001011,"character_end":1001292,"quote":"n for any expenditure not actually \nincurred; or \n \n \n \n(c)  \nany act referred to in sub-section (1) of section 111.]   \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2009. ","quote_sha256":"bfcbfb892e64444be24829bde044416c7acdd0bd30955e29193a94e0b882124f","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14bf3cadd0ab31114ddc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001219,"character_end":1001252,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001049,"character_end":1001292,"quote":"curred; or \n \n \n \n(c)  \nany act referred to in sub-section (1) of section 111.]   \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2009. ","quote_sha256":"814e90463c2711a6ff09b402dda20826db4d977219a7826188c07b4475abcdd9","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7529cbd9b496edf967d8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001257,"character_end":1001290,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1001087,"character_end":1001292,"quote":"ed to in sub-section (1) of section 111.]   \n \n                                            \n1 Inserted by the Finance Act, 2024. \n2 Inserted by the Finance Act, 2009. \n3 Inserted by the Finance Act, 2009. ","quote_sha256":"364dea34f971075fa505443421e283ce2fa67be093cc5f9ab9d57c819a89a83e","reader_fragment":"p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1000000-1001600-9f0fda39582d8e1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c189c0828ec15762833d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003183,"character_end":1003200,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003013,"character_end":1003430,"quote":"g in a material \nparticular, \n \nshall commit an offence punishable on conviction – \n \n                                            \n1New sub section 192B inserted through Finance Act, 2019. \n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Fi","quote_sha256":"84c4d4e89f3d875366b3a945485bf2e1533db9c9db35b18220f3599b81ecce11","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f15f62b8f44096e98f8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003205,"character_end":1003238,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003035,"character_end":1003468,"quote":"cular, \n \nshall commit an offence punishable on conviction – \n \n                                            \n1New sub section 192B inserted through Finance Act, 2019. \n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Fin","quote_sha256":"0d5d538c4cdf625bffd09319f1736c722110b5529ef700b2c073f0a8cc9afbfa","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d20bd3262deacf67a127","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003258,"character_end":1003275,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003088,"character_end":1003505,"quote":"ction – \n \n                                            \n1New sub section 192B inserted through Finance Act, 2019. \n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxat","quote_sha256":"f3b30580b5c071cb11ad840482381fd79e57319c8922aa9010e32f72cab42d2d","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50258ef2aadc3fc71cd7","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003315,"character_end":1003332,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003145,"character_end":1003562,"quote":"New sub section 192B inserted through Finance Act, 2019. \n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The ","quote_sha256":"b091ae049a10577f58b92c4a6be9d8803e3fd31d26be2e2464ff99fd31f36ed6","reader_fragment":"p-r-2b2ba404-1001600-1003200-b565c3767f68185e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1001600-1003200-b565c3767f68185e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e2d265a70db6a6b3f87","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003372,"character_end":1003389,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003202,"character_end":1003619,"quote":"\n2 Inserted by the Finance Act, 2009. \n3Inserted by the Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The words “a taxation officer” substituted by the Finance Act","quote_sha256":"81244e6eca72d266d9acf60d96f7db7ad6f82608ae060c7b3095bf3c18fc8c50","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3dd7fed3b41755a69072","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003428,"character_end":1003445,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003258,"character_end":1003627,"quote":"Finance Act, 2008. \n4 The word “Card” substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The words “a taxation officer” substituted by the Finance Act, 2002. ","quote_sha256":"67ccaad70bc929fe60cb34e98c6587738319cfb56cc06863d8a8f036e638ec31","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b400d9042aa4824b1e8d","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003465,"character_end":1003482,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003295,"character_end":1003627,"quote":" substituted by the Finance Act, 2005. \n5 The word “Card” substituted by the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The words “a taxation officer” substituted by the Finance Act, 2002. ","quote_sha256":"3567d867d3a8f4868a86f44b48cda1e47a620555fd96e4cb086524b98c92d672","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-349244df67ebf23a391f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003537,"character_end":1003554,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003367,"character_end":1003627,"quote":" the Finance Act, 2005. \n6The word “Card” substituted by the Finance Act, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The words “a taxation officer” substituted by the Finance Act, 2002. ","quote_sha256":"01ce2d87c733ef49e54048e56cf1c2789679927853321d4dc290320a8d093dc7","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6d41fa51632c4384c89","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003608,"character_end":1003625,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1003438,"character_end":1003627,"quote":"t, 2005. \n7Inserted by the Finance Act, 2009. \n8 The words “a taxation officer” substituted by the Finance Act, 2002. \n9The words “a taxation officer” substituted by the Finance Act, 2002. ","quote_sha256":"23fb8ac5c4943c0256a865985c45cd61e26b0265984cb99bfaada67924525615","reader_fragment":"p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1003200-1004800-d892ccc665cfb7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-639fef1d763b86d89803","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005930,"character_end":1005947,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005760,"character_end":1006177,"quote":"es] or imprisonment for a \nterm not exceeding three years, or both. \n \n                                            \n1 Substituted “Sub-section (3) of section 187” by the Finance Act, 2015. \n2 The words “a taxation officer” substituted by the Finance Act, 2002. \n3New sub-sections (195A) & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a","quote_sha256":"1b4cb7c098de4b5ef26e641ff1987b4d04269d5dac66dee948d5c4a7a8f05eb3","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-baa65cbf1896ad581c4d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006002,"character_end":1006019,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005832,"character_end":1006249,"quote":"                                           \n1 Substituted “Sub-section (3) of section 187” by the Finance Act, 2015. \n2 The words “a taxation officer” substituted by the Finance Act, 2002. \n3New sub-sections (195A) & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a taxation officer” substituted by the Finance Act, 2002. \n6Inserted by t","quote_sha256":"53047a47da22615cbaae1adfeeae8bfdb5b4d12f3baf13c0e3bc29966b666d1d","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ee3f3b7db6cf32df903","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006073,"character_end":1006090,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005903,"character_end":1006271,"quote":"(3) of section 187” by the Finance Act, 2015. \n2 The words “a taxation officer” substituted by the Finance Act, 2002. \n3New sub-sections (195A) & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a taxation officer” substituted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2009. ","quote_sha256":"6f1b2a78ba556ec54e6cb0406ce7c3c8088835a7d2f8329cc998d2076ef96c19","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f10af74085a7e1dca2d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006144,"character_end":1006161,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1005974,"character_end":1006271,"quote":"officer” substituted by the Finance Act, 2002. \n3New sub-sections (195A) & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a taxation officer” substituted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2009. ","quote_sha256":"a67c57ec076ecbcd1b03d31adb5f3f5618a449d88e69c98f5534aa68321b81c8","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59e5f8e0ef3e91defb79","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006215,"character_end":1006232,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006045,"character_end":1006271,"quote":") & (195B) inserted through Finance Act, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a taxation officer” substituted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2009. ","quote_sha256":"0b4c64f8d9bb592645963d663d003a4b541c54fd469c4af78a30906f8769e467","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c56414ff8eee90df00a","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006252,"character_end":1006269,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1006082,"character_end":1006271,"quote":"ct, 2019. \n4The words “a taxation officer” substituted by the Finance Act, 2002. \n5The words “a taxation officer” substituted by the Finance Act, 2002. \n6Inserted by the Finance Act, 2009. ","quote_sha256":"f50b609e5638d5ad8bb00b0394acb018cda41ff62616407a013e884b2338446b","reader_fragment":"p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1004800-1006400-76bfbb57fe775d5a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e44c0bc8447c55a9a32","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008631,"character_end":1008648,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008461,"character_end":1008788,"quote":"e may be instituted without prejudice to any other \nliability incurred by any person under this Ordinance. \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2013. \n3 The words “six months” substituted by the Finance Act, 2013. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"1acc467208ac45e7876147f0c333da7c743c6d20991563ef366a9d69813b0859","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34772291e26f290dbc64","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008668,"character_end":1008685,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008498,"character_end":1008788,"quote":" to any other \nliability incurred by any person under this Ordinance. \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2013. \n3 The words “six months” substituted by the Finance Act, 2013. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"1cf72893b07b1d1e58b2f83e155e4db5dcf61a94166d2dd1421d579e8cdb0d5d","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1197371bd4cec0b3fcd4","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008732,"character_end":1008749,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008562,"character_end":1008788,"quote":"ance. \n                                            \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2013. \n3 The words “six months” substituted by the Finance Act, 2013. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"16956fb66912a0c4a249451cecefe7778625d9bda71af9af3f9f99d9f2b60058","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8935048c307c82e5e97","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008769,"character_end":1008786,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1008599,"character_end":1008788,"quote":"              \n1Inserted by the Finance Act, 2016. \n2Inserted by the Finance Act, 2013. \n3 The words “six months” substituted by the Finance Act, 2013. \n4Inserted by the Finance Act, 2003. ","quote_sha256":"c89231712d62e1d37112236545a219a2796bc3ffd9bd416710cfda297816b44f","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8444cfa7ff838c1ab5ab","source":"pk-code-f40603913b933194","title":"Customs Act 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009760,"character_end":1009777,"quote":"Customs \nAct 1969","quote_sha256":"477a11edcd2fcac8c7306902360549c1def03b707dc466851d203dec1372824f","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1009590,"character_end":1010007,"quote":"rcise jurisdiction 5[: \n \nProvided that the Federal Government may, by notification in official \nGazette, declare that a special judge appointed under section 185 of the Customs \nAct 1969 (IV of 1969) shall have jurisdiction to try offences under this Ordinance.] \n \n6[(1A) A Special Judge shall be a person who is or has been a Sessions Judge \nand shall, on appointment, have the jurisdiction to try exclusively an o","quote_sha256":"db1b4eeeeedbb1152ebad88b03a615ebd958611919b1e5ce853aeb3636817162","reader_fragment":"p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1008000-1009600-40a0788044c13ab7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f56c868986dffd84dfe","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1010794,"character_end":1010811,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1010624,"character_end":1011041,"quote":"riable under sub-section (1) only upon a complaint in writing made by \nthe Commissioner 8[: \n                                            \n1Section 202 substituted by the Finance Act, 2009. The substituted sub-section “202” read as follows:  \n“202.  Power to compound offences.- Where any person has committed any offence under this \nPart, the Commissioner may either before or after the institution of proceedings, co","quote_sha256":"0795add8c130692f8b9aaa5380f1618aa3cc357975c383b4dca47f11a81e0700","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72fd4d35f341c6b3b527","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011192,"character_end":1011209,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011022,"character_end":1011439,"quote":" of proceedings, compound such \noffence and order that such person pay the amount for which the offence may be compounded.” \n2The words “Director General” substituted by Finance Act, 2012. \n3The words “additional tax” substituted by Finance Act, 2010. \n4Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1) read as follows: \n“(1)  \nThe Federal Government” may, by notification in the offi","quote_sha256":"a0510c9e55ae13186182415e792fca276a9d6c0610b369cb14c7711919c08f16","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ac39ce60238111a8bc9","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011255,"character_end":1011272,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011085,"character_end":1011502,"quote":"son pay the amount for which the offence may be compounded.” \n2The words “Director General” substituted by Finance Act, 2012. \n3The words “additional tax” substituted by Finance Act, 2010. \n4Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1) read as follows: \n“(1)  \nThe Federal Government” may, by notification in the official Gazette, appoint as many \nspecial judges as it may conside","quote_sha256":"5eb17c8b2eb9f9b79d2dd4f45aaa843fd34dc74493e760f835cb921f56e213c8","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0467e6c36209efaa3d40","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011307,"character_end":1011324,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011137,"character_end":1011554,"quote":"ounded.” \n2The words “Director General” substituted by Finance Act, 2012. \n3The words “additional tax” substituted by Finance Act, 2010. \n4Sub-section (1) substituted by Finance Act, 2010. The substituted sub-section (1) read as follows: \n“(1)  \nThe Federal Government” may, by notification in the official Gazette, appoint as many \nspecial judges as it may consider necessary, and where it appoints more than one Spe","quote_sha256":"32948cbe80e99a5d8120640bf1bc9f46542b63eec1cb9aa4e81e298ec6c7bf69","reader_fragment":"p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1009600-1011200-572c7eadbf8c75d5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0356e820cedeacd8254","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011744,"character_end":1011761,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011574,"character_end":1011898,"quote":"pecify in the notification the territorial limits within which each of them shall exercise \njurisdiction.” \n5 Full stop substituted by a colon and a proviso added by the Finance Act, 2014. \n6Inserted by Finance Act, 2010. \n7Inserted by Finance Act, 2010. \n8 Full stop substituted and proviso added by the Finance Act, 2021. ","quote_sha256":"6a86daba674669ace5f4023cf5669d9efef411125467da639dcc0e44275e3dc7","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f79079fcbfa48ef2ed7a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011777,"character_end":1011794,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011607,"character_end":1011898,"quote":"rritorial limits within which each of them shall exercise \njurisdiction.” \n5 Full stop substituted by a colon and a proviso added by the Finance Act, 2014. \n6Inserted by Finance Act, 2010. \n7Inserted by Finance Act, 2010. \n8 Full stop substituted and proviso added by the Finance Act, 2021. ","quote_sha256":"4c0db7e239f31d3c7bd9708e6e132d37a539a0907d6c40d8b3b25ec129d51fc1","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6ccb648f2027ad8b9ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011810,"character_end":1011827,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011640,"character_end":1011898,"quote":"h of them shall exercise \njurisdiction.” \n5 Full stop substituted by a colon and a proviso added by the Finance Act, 2014. \n6Inserted by Finance Act, 2010. \n7Inserted by Finance Act, 2010. \n8 Full stop substituted and proviso added by the Finance Act, 2021. ","quote_sha256":"e363807bf7c99b6a9a6872308618d56b6c9252ded908d46da2d647955d3733eb","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bbbf8b69ca0c7437bae1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011879,"character_end":1011896,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1011709,"character_end":1011898,"quote":"a colon and a proviso added by the Finance Act, 2014. \n6Inserted by Finance Act, 2010. \n7Inserted by Finance Act, 2010. \n8 Full stop substituted and proviso added by the Finance Act, 2021. ","quote_sha256":"94ddbb9e20d2088573e7a6764c3db4bdf5c9cfba966bda29d4043152a7b92ab3","reader_fragment":"p-r-2b2ba404-1011200-1012800-c4e1743368607664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1011200-1012800-c4e1743368607664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4b22fff6127ed80d3531","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014482,"character_end":1014499,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014312,"character_end":1014624,"quote":"out in accordance \nwith the relevant provisions of the Code of Criminal Procedure, 1898 (Act V of \n1898).  \n   \n                                            \n1Inserted by Finance Act, 2010. \n2Inserted by Finance Act, 2010. \n3Inserted by Finance Act, 2010. \n4 Sections 203B to 203I added by the Finance Act, 2021. ","quote_sha256":"500fc1649c64f96a3f63c1defa9e03120cdde0144146dfbe97fb36a7c484ae89","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e58c8db29e0d84b29fb0","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014515,"character_end":1014532,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014345,"character_end":1014624,"quote":"ant provisions of the Code of Criminal Procedure, 1898 (Act V of \n1898).  \n   \n                                            \n1Inserted by Finance Act, 2010. \n2Inserted by Finance Act, 2010. \n3Inserted by Finance Act, 2010. \n4 Sections 203B to 203I added by the Finance Act, 2021. ","quote_sha256":"314462ba87eda4068c2c7ab52825ae9cb869f9853620a41e7381585e34b38f23","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c05e495fe0cc41f1480","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014548,"character_end":1014565,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014378,"character_end":1014624,"quote":"minal Procedure, 1898 (Act V of \n1898).  \n   \n                                            \n1Inserted by Finance Act, 2010. \n2Inserted by Finance Act, 2010. \n3Inserted by Finance Act, 2010. \n4 Sections 203B to 203I added by the Finance Act, 2021. ","quote_sha256":"d731999857253d0e7f74ade2087d993f308b2808fd4ee72d646da87dd63fbf04","reader_fragment":"p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1012800-1014400-f2c9b5508a0e8e74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-266e77886c2ce9391e1e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014605,"character_end":1014622,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1014435,"character_end":1014624,"quote":"                                 \n1Inserted by Finance Act, 2010. \n2Inserted by Finance Act, 2010. \n3Inserted by Finance Act, 2010. \n4 Sections 203B to 203I added by the Finance Act, 2021. ","quote_sha256":"56059a33780cb53d3d3d7f88d25bf876e5c4d16567f84e3eb6097cf4a6cdf831","reader_fragment":"p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1014400-1016000-6c2173746480a4a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-780c1cbb6e9a81c8b3b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1028672,"character_end":1028689,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1027200-1028800-32abb7c1952d42ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1027200-1028800-32abb7c1952d42ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1028502,"character_end":1028691,"quote":"rcumstances \nrelating to the concealment of income or evasion of tax. \n \n                                            \n1 The words “Federal Government” substituted by the Finance Act, 2021. ","quote_sha256":"8ff77b00d338c8c0df58dfac2823795643fd5d354296ccac00763e5618a5d288","reader_fragment":"p-r-2b2ba404-1027200-1028800-32abb7c1952d42ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1027200-1028800-32abb7c1952d42ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f1e0e799d5876c3eb5d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029948,"character_end":1029965,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029778,"character_end":1030195,"quote":"ny penalty; or \n \n(c) \nany amount referred to in section 140 or 141,  \n \n                                            \n1 The words “Federal Government” substituted by the Finance Act, 2021. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 The words “ADDITIONAL TAX” substituted by the Finance Act, 2010. The substituted provision has \nbeen made effective from 05.06.2010 by sub-clause (77) of","quote_sha256":"ac8e87537c2900c8f5003f9cecb3de8d0d03218f7ba2c16778e35bda530b7eb1","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12aae9943a78598ac6a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030020,"character_end":1030037,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029850,"character_end":1030267,"quote":"\n                                            \n1 The words “Federal Government” substituted by the Finance Act, 2021. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 The words “ADDITIONAL TAX” substituted by the Finance Act, 2010. The substituted provision has \nbeen made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier \nthe substitution was made t","quote_sha256":"658a1a90037bb81e229a92a1b76473c70a90f49ebce001669e8a45059955f47a","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-634629cc7caf177c08f1","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030088,"character_end":1030105,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1029918,"character_end":1030335,"quote":"overnment” substituted by the Finance Act, 2021. \n2 The words “Federal Government” substituted by the Finance Act, 2021. \n3 The words “ADDITIONAL TAX” substituted by the Finance Act, 2010. The substituted provision has \nbeen made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier \nthe substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated","quote_sha256":"54bf45613742f7de79207e837ac5d13e8bdb9ddd113543162bb3123234760535","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70fdae17b3a4fe9f3e7d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030212,"character_end":1030229,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030042,"character_end":1030459,"quote":"The words “ADDITIONAL TAX” substituted by the Finance Act, 2010. The substituted provision has \nbeen made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier \nthe substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 The words “Additional tax” substituted by","quote_sha256":"d46e864098b49e0b6d804ce4dc2ebe1971042fcaa3b0936f842f681db9aa487a","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3cb4b4a2264c6dc9527","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030464,"character_end":1030481,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030294,"character_end":1030711,"quote":"Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 The words “Additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"a0da3f14933304131c14c37bb1774202d95ad77a91713c373eac3313546ca5e0","reader_fragment":"p-r-2b2ba404-1028800-1030400-079adbe16042a986","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1028800-1030400-079adbe16042a986","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc89b868fa58565bdc1a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030588,"character_end":1030605,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030418,"character_end":1030835,"quote":"The words “Additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5 Substituted by the Finance Act, 2003. The","quote_sha256":"c17f7b8eb8b43093181592608d427adbdd103663314aad8e8d5715712fb9f559","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-105eaea7b32f3bc3a923","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030794,"character_end":1030830,"quote":"Substituted by the Finance Act, 2003","quote_sha256":"4c5c9f1c2cdccd7aca7278dc67036a589c12e2c6a8b8df56b323684cfd744bae","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030624,"character_end":1031060,"quote":"titution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5 Substituted by the Finance Act, 2003. The substituted clause (a) read as follows:  \n“(a)  \nany tax, including any advance payment of tax under section 147;” \n6 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade ","quote_sha256":"890e91b4e400a4c48b222a4f09ec949b90a82f5f72ad9775f6a6476d515bc938","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-916ce0b022c244f83726","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031000,"character_end":1031017,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030830,"character_end":1031247,"quote":". The substituted clause (a) read as follows:  \n“(a)  \nany tax, including any advance payment of tax under section 147;” \n6 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"d8a18c040d5ef7c9587a6c4c30080d75db4f5dd89257ab285ef887fcc2b0eb3f","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12d2b26aca456d7451cc","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1031124,"character_end":1031141,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1030954,"character_end":1031327,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. ","quote_sha256":"113102b08009efc76579821bb6f22d292d31e8c1d307fd600bad222850c58f3e","reader_fragment":"p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1030400-1032000-0c1eb3e4baf9bb29","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb019fa5c6664331926e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033091,"character_end":1033108,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1032921,"character_end":1033338,"quote":" of the tax chargeable for the relevant tax year, he shall be liable to pay \n                                            \n1 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"252af00407e95e8537e0fcb9d1af03994d316f23a32eb0c8bb26cc5c367d19ba","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e84df6c959e99c86900","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033215,"character_end":1033232,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033045,"character_end":1033462,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per ","quote_sha256":"f801c63e72719080634928a98e0ca8e64fd26108ccbec6438713241c7712da52","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-71b13c5d8a1edf1fb02b","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033490,"character_end":1033507,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033320,"character_end":1033737,"quote":"as re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015. \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional ta","quote_sha256":"08098966ac2f7e38906e85b390d0d9e9cd757c4e49d71a2f2d1a35de2a8832a1","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ef128701ec53cfd9d7b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033543,"character_end":1033560,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033373,"character_end":1033790,"quote":"2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015. \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional tax” substituted by the Finance Act, 2010. The substitu","quote_sha256":"e14a598350a09a31ee1ca0a18b78b396067f55e7d7eec2e3bbac027591d62256","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6706cd5580f079b308f","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033619,"character_end":1033636,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033449,"character_end":1033866,"quote":"per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015. \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of","quote_sha256":"7d4b1f70e6af323e8d4f2a52093a7601f072c613363d6018b2fc7f428092f738","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8afc87051f12c4eac9dc","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033641,"character_end":1033671,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033471,"character_end":1033901,"quote":"substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015. \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010.","quote_sha256":"5d89f0ebb4826cabb5c3439e4dfa6ef29e6b2d11c025a80ffd06927818e8354f","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ed1e6e5c41981643ac4","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033676,"character_end":1033709,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033506,"character_end":1033939,"quote":"2. \n3 The figure “18” substituted by Finance Act, 2015. \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"0eafa52e7b22d65efae7133902268dbde18f6c0c5ec20fb2e1f0333439bd3591","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c16fd14a0c4f619f892","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033759,"character_end":1033776,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033589,"character_end":1034006,"quote":"ent per annum” substituted by Finance Act, 2024. \n5 Added by the Finance Act, 2012. \n6 Inserted by the Finance Act, 2003. \n7The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"065985c5bc12a8a6fd4a4187c866f3baa8a4ce7a5958fb98cdb1104eefbe7f22","reader_fragment":"p-r-2b2ba404-1032000-1033600-b258da944ede2de5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1032000-1033600-b258da944ede2de5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dea98f48d0e0a4240808","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033883,"character_end":1033900,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033713,"character_end":1034130,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n8The words “KIBOR plus three per cent per q","quote_sha256":"64e7c1d2cd3ada2b1caf7fae394f831dded1adb12dca46fc7e592a5eb743dcd9","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a02f7ea39b884055f06","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034157,"character_end":1034174,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1033987,"character_end":1034404,"quote":"was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n8The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n9 The figure “18” substituted by Finance Act, 2015 \n10 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” ","quote_sha256":"b794af1c2d1ab219f399f62e34c93e878166b754777105732709f0ec7dd9ed36","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-241837dc026ccee152f3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034210,"character_end":1034227,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034040,"character_end":1034442,"quote":" 2010 and remained effective till 05.06.2010. \n8The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n9 The figure “18” substituted by Finance Act, 2015 \n10 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” substituted by the Finance Act, 2006. ","quote_sha256":"cd5bd11bd693a6b8e945556ad8d9476d1cae7044281691557d502ab6f1166f19","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dd8d538529eac9b725c","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034286,"character_end":1034303,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034116,"character_end":1034442,"quote":"per cent per quarter” substituted by the Finance Act, 2012. \n9 The figure “18” substituted by Finance Act, 2015 \n10 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” substituted by the Finance Act, 2006. ","quote_sha256":"ae2c9a80dfba450adb7ce5073fe398670076a6f2eecd7cdca788c1290b33a23d","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1386d8851632ba4f21f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034324,"character_end":1034341,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034154,"character_end":1034442,"quote":"he Finance Act, 2012. \n9 The figure “18” substituted by Finance Act, 2015 \n10 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” substituted by the Finance Act, 2006. ","quote_sha256":"b9e5858b0494bed567ce3885ee8e0ca6ea88a9fccf4556ab6974239e8bcad500","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab3479e474e2e37a13f8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034347,"character_end":1034380,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034177,"character_end":1034442,"quote":"9 The figure “18” substituted by Finance Act, 2015 \n10 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” substituted by the Finance Act, 2006. ","quote_sha256":"0b81cb9bfbe7ac8c65ab2555ca2685ce57aeca134726a1c2fc17d50b2ba6c892","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f2008957df5cd17fd88","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034423,"character_end":1034440,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1034253,"character_end":1034442,"quote":"r cent per annum” substituted by Finance Act, 2024. \n11Inserted by the Finance Act, 2004. \n12 Inserted by the Finance Act, 2006. \n13 The word “eighty” substituted by the Finance Act, 2006. ","quote_sha256":"e80398afd7599acf4c505efe50f9a980855125e871be43f7dd90c8b97d7e1e23","reader_fragment":"p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1033600-1035200-ac2362f6da3d5fb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-156e9f48cd2f32d3b985","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1035913,"character_end":1035930,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1035743,"character_end":1036160,"quote":"deducted as required under section 160 on or before the due date for payment \n                                            \n1The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"bda4f2ffb5dc1e73712f1ae81ad67109bd7c06d6cf48eb7d16d17768bdb88af0","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-974943a14cc7675e100f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036037,"character_end":1036054,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1035867,"character_end":1036284,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2The words “KIBOR plus three per cent per q","quote_sha256":"0a0a30e49056738f47298510e1b56f7d1738853b6e9a491a1f8e9e577944e712","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98644dd5038926e84821","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036311,"character_end":1036328,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036141,"character_end":1036558,"quote":"was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 The word “eighty” substituted by the Finance Act, 2006. \n6The words “additional tax” substituted ","quote_sha256":"fa65c7285a1c455a45eb6194820b9b0007d96497122933b80dfd425658b64e37","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfcf2945c4b8c3c96f20","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036364,"character_end":1036381,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036194,"character_end":1036611,"quote":" 2010 and remained effective till 05.06.2010. \n2The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 The word “eighty” substituted by the Finance Act, 2006. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision h","quote_sha256":"17c18fbcb9c7206c726448d8e077ff5dd37a815339a7a5aefed7e56ec3c702ed","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3452c8d1a22a51933e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036439,"character_end":1036456,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036269,"character_end":1036686,"quote":" per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 The word “eighty” substituted by the Finance Act, 2006. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of t","quote_sha256":"7d36236a2cb3f12b80a5925aea52c8ab60e42ef1ab98b6e1cca7f23e01f54e21","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38916a865577a97e9e1a","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036498,"character_end":1036515,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036328,"character_end":1036745,"quote":". \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 The word “eighty” substituted by the Finance Act, 2006. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"77f09f6d265d3572aa6c06a5008326436211cf3f76dbb1b8eb52538ae403c3e7","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62e86dd51556e45f147e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036565,"character_end":1036582,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036395,"character_end":1036812,"quote":"sion “12 per cent per annum” substituted by Finance Act, 2024. \n5 The word “eighty” substituted by the Finance Act, 2006. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"b53e52e5f206635238ebc00b7d4b880d8ee06cebb1266ca3a764d88048e7b092","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d60cecf15e4e8404a462","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036689,"character_end":1036706,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036519,"character_end":1036936,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n7Full stop substituted by the Finance Act, ","quote_sha256":"a2512413c366d340af4575c31b9ba9e94f9bdc1cbe48ffc083f25074d39bc55a","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e385e45c38d5b8e69e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036923,"character_end":1036940,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036753,"character_end":1037170,"quote":"nance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n7Full stop substituted by the Finance Act, 2017 \n8Added by the Finance Act, 2017 \n9The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earli","quote_sha256":"0b737ae3db88041d82d82bdde13f6689f4b6ef583375da6a87961eb83fcf6710","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81db097e5ea1677b2591","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036956,"character_end":1036973,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036786,"character_end":1037203,"quote":" which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n7Full stop substituted by the Finance Act, 2017 \n8Added by the Finance Act, 2017 \n9The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made thr","quote_sha256":"3bfa8272cc515c18870d0732cde818ac6418fe575acc346ef41f343305e8eafc","reader_fragment":"p-r-2b2ba404-1035200-1036800-2222358131025294","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1035200-1036800-2222358131025294","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d8d7d91d625d4ff0026","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037022,"character_end":1037039,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036852,"character_end":1037269,"quote":"and remained effective till 05.06.2010. \n7Full stop substituted by the Finance Act, 2017 \n8Added by the Finance Act, 2017 \n9The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"3bdfc348f6702f78746ed461a313fe42fa62b3954291c7b82d28274bef452962","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68131a7c805f3d774882","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037146,"character_end":1037163,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1036976,"character_end":1037387,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n10Inserted by the Finance Act, 2003. ","quote_sha256":"862a60c001b916f4974d6cb266393c814145aba6ce553b50bbfaf39c00c7c765","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7e1ba8965b83b6204c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037368,"character_end":1037385,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1037198,"character_end":1037387,"quote":"e through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n10Inserted by the Finance Act, 2003. ","quote_sha256":"96fc4ea6be6f264e0e6bdf561aa79bf5d7f8048e1d7e1f9ae7629f77c9b66f4b","reader_fragment":"p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1036800-1038400-691b4f4fd213d0d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ad64ed7849a1273bfe6","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038654,"character_end":1038671,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038484,"character_end":1038901,"quote":"an assessment of 10[default \nsurcharge]as if it were an assessment of tax. \n \n                                            \n1The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier \nthe substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated","quote_sha256":"7ebc4bc3ca5348ba45b4bfbe2eeb91d146991f518237d4b4572702983d7390dc","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0a74c3bce73a3b7836f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038778,"character_end":1038795,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038608,"character_end":1039025,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier \nthe substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per ","quote_sha256":"1de883cf8ff462dea4f216d92a6e4cdb915acfaf654224b8caef0ceefebd8ebe","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-173e59e3b618f4ebc21e","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039053,"character_end":1039070,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038883,"character_end":1039300,"quote":"as re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (","quote_sha256":"2472d08417a16f79838e6b2addc13f0fabd1ab7b17c9d952af99553c9606a26f","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b44ae975041fadae5bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039106,"character_end":1039123,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1038936,"character_end":1039353,"quote":"2010 and remained effective till 05.06.2010. \n2 The words “KIBOR plus three per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (4) omitted by the Finance Act, 2003. The omitted sub-","quote_sha256":"d826111846b2ac59b78f6afefde22b3f788ed9a16a9f4d548a350005cf37d3b5","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed3cba01e7a3eb7995ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039181,"character_end":1039198,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039011,"character_end":1039428,"quote":" per cent per quarter” substituted by the Finance Act, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (4) omitted by the Finance Act, 2003. The omitted sub-section (4) read as follows:  \n”(4) \nAdditional tax imposed under sub-secti","quote_sha256":"6a7116d470b92acaf1258ad50df7fb40d94829e636d8ad6e259f86f05a4a48b5","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c8909edf12041055641","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039232,"character_end":1039249,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039062,"character_end":1039479,"quote":"ct, 2012. \n3 The figure “18” substituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (4) omitted by the Finance Act, 2003. The omitted sub-section (4) read as follows:  \n”(4) \nAdditional tax imposed under sub-section (3) shall be borne personally by the person \nobl","quote_sha256":"c4beb635815a7c8cdb1c40071c8df9829ed648daa90ec4873cd1b2cc01e15375","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62cfcd1d69e5ea7517f0","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039266,"character_end":1039283,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039096,"character_end":1039513,"quote":"ituted by Finance Act, 2015 \n4 The expression “12 per cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (4) omitted by the Finance Act, 2003. The omitted sub-section (4) read as follows:  \n”(4) \nAdditional tax imposed under sub-section (3) shall be borne personally by the person \nobliged to collect or deduct the tax,","quote_sha256":"d585618ebd0b745826c4b6e9c0a27f785954123ef4da1a4e1a66a764b25a1cb3","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dec7257f6a32125dafb","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039318,"character_end":1039335,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039148,"character_end":1039565,"quote":"r cent per annum” substituted by Finance Act, 2024. \n5 Full stop substituted by the Finance Act, 2012. \n6Added by the Finance Act, 2012. \n7Sub-section (4) omitted by the Finance Act, 2003. The omitted sub-section (4) read as follows:  \n”(4) \nAdditional tax imposed under sub-section (3) shall be borne personally by the person \nobliged to collect or deduct the tax, and no part shall be recoverable from the taxpayer.","quote_sha256":"45b74efe9237b2f2ce005fca752bd4e5b283da6d68476c9ec8df466d1334dc98","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-008ecd5988f68bde9c98","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039615,"character_end":1039632,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039445,"character_end":1039862,"quote":"orne personally by the person \nobliged to collect or deduct the tax, and no part shall be recoverable from the taxpayer.” \n8The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"e2dc1f1c9c1e600198c2c8dd5900031780071e8882409045b5178089c8aa9c77","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-629d311e9e4f9e9d43ac","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039739,"character_end":1039756,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039569,"character_end":1039986,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n9The words “additional tax” substituted by ","quote_sha256":"843eeebd96e2a9b97b0150dcf885d520880bcfaf8835fa5ab5164c7b0396572c","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8bb8fb90ad9b109c09c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039990,"character_end":1040007,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039820,"character_end":1040237,"quote":" Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n9The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"1b61bb7fca02ae75309bc9e75c512f9163f6d258c9c5e74feb9e556185482329","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2966222ec0dc51489249","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1040114,"character_end":1040131,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1039944,"character_end":1040361,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n10 The words “additional tax” substituted b","quote_sha256":"024fd0afc33d4b30699c7e2b1cc9578673f349d332eba0a9d32478897dda801c","reader_fragment":"p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1038400-1040000-8095d0ecd0b5ef19","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b8672d252be8b0b6ddc","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1040367,"character_end":1040384,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1040197,"character_end":1040614,"quote":"rdinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n10 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"71b4449dca2438623b3573112f8196f0c077319daa48fe9f3b84dc50ccc488c7","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-77afe58f3fed92da3efb","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1040491,"character_end":1040508,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1040321,"character_end":1040694,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. ","quote_sha256":"113102b08009efc76579821bb6f22d292d31e8c1d307fd600bad222850c58f3e","reader_fragment":"p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1040000-1041600-2d017b4ab4453b0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac9b8be2c6f812860e9e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042054,"character_end":1042071,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1041884,"character_end":1042301,"quote":"f Income Tax (Appeals).] \n \n \n(3) \nA Circular shall not 10[be] binding on a taxpayer. \n \n                                            \n1 New sub-section (7) added through Finance Act, 2020 dated 30th June, 2020. \n2 Added by the Finance Act, 2003. \n3The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the","quote_sha256":"9a0e4a4cc6aefffb1492d2319ac0ef8af6121d16c13cf666751d0d22b1b3ee4d","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1efea3433896d1ae0c30","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042098,"character_end":1042128,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1041928,"character_end":1042358,"quote":"r shall not 10[be] binding on a taxpayer. \n \n                                            \n1 New sub-section (7) added through Finance Act, 2020 dated 30th June, 2020. \n2 Added by the Finance Act, 2003. \n3The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"e7e2d84b31a50fffad9e585346a2ec3d1b53657214cfeb88a5b087dc985e145d","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c1aa9a44d3ad2c70a4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042178,"character_end":1042195,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042008,"character_end":1042425,"quote":"         \n1 New sub-section (7) added through Finance Act, 2020 dated 30th June, 2020. \n2 Added by the Finance Act, 2003. \n3The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"4348373ab834be540b641d8d4e36bd4e354d5e9328ddbac8612a56a89f990028","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2d94bcb5614712203c3","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042302,"character_end":1042319,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042132,"character_end":1042549,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4The words “additional tax” substituted by ","quote_sha256":"5be1ecccd597fee88256eb98d15741fea183d36a96f7d9c851075f0850103c68","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27f6522f806ded620211","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042553,"character_end":1042570,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042383,"character_end":1042800,"quote":" Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"99451203c27d72ae2777b3b51c75aa022c6504577912f92aabf0abe50c038906","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f8a7b320023ad2f38c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042677,"character_end":1042694,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042507,"character_end":1042924,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5 The words “additional tax” substituted by","quote_sha256":"40a59490e8378f3b9df5a34ad011a62bca113fcd62f49e142130724714633151","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1800272a5e5334527a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042929,"character_end":1042946,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042759,"character_end":1043176,"quote":"Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5 The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"f02c6deb0116c0951f447ac8c25083ac22a501c37bdf95ddda500acf51c6f212","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb9588fdcfa8eda10620","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043053,"character_end":1043070,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1042883,"character_end":1043300,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n6 The words “Central Board of Revenue” subs","quote_sha256":"891d3329f942d589d0e2d317b7f01a95ba9b0bf0be2fafed61c0abd13778344b","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-36cd9a1e1d067943103f","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043315,"character_end":1043332,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043145,"character_end":1043562,"quote":" 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8Sub-section (2) substituted by the Finance Act, 2006. The substituted sub-section (2) read as follows:  \n“(2) A Circular shall be binding on the Cent","quote_sha256":"10fab68187dfaacaa571766e9f1e355e4f049f5f2e47e550e2636532bdd41ade","reader_fragment":"p-r-2b2ba404-1041600-1043200-f217bb940541433f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1041600-1043200-f217bb940541433f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88fd8fabde32fc795626","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043392,"character_end":1043409,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043222,"character_end":1043639,"quote":"mained effective till 05.06.2010. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8Sub-section (2) substituted by the Finance Act, 2006. The substituted sub-section (2) read as follows:  \n“(2) A Circular shall be binding on the Central Board of Revenue, other than the Commissioner \n(Appeals).” \n9 The words “","quote_sha256":"e77e159ed20cef5a444f22accae781d3d86922a987cc4a8e5614ffbaf74552d7","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0696fa6e839172ab3478","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043448,"character_end":1043465,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043278,"character_end":1043695,"quote":"Board of Revenue” substituted by the Finance Act, 2007. \n7The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8Sub-section (2) substituted by the Finance Act, 2006. The substituted sub-section (2) read as follows:  \n“(2) A Circular shall be binding on the Central Board of Revenue, other than the Commissioner \n(Appeals).” \n9 The words “Central Board of Revenue” substituted by the Finance Act","quote_sha256":"ae3d7896e5b2e8b664fa1a767b67269277dee83ba1a828e0267d9bd895f073b2","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed18ed574117f06b3a91","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043684,"character_end":1043701,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043514,"character_end":1043741,"quote":":  \n“(2) A Circular shall be binding on the Central Board of Revenue, other than the Commissioner \n(Appeals).” \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10Inserted by the Finance Act, 2002. ","quote_sha256":"5875b10785b3a09a2181866c54e4da01246fe4d109e8c44b4c78f666da3c8896","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6fb72b1100b2bc5783f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043722,"character_end":1043739,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1043552,"character_end":1043741,"quote":"n the Central Board of Revenue, other than the Commissioner \n(Appeals).” \n9 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n10Inserted by the Finance Act, 2002. ","quote_sha256":"e5237dbc502051d694bc03e46eaf40aa18e31348e17a5938fba56932c6f25d60","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7f460fc2f79974a7196","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044730,"character_end":1044760,"quote":"Added by the Finance Act, 2003","quote_sha256":"d59f24d246ed5721b8df4cdffd04d2f86fd570f88ca3da39031d3910f4ddbcb7","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044560,"character_end":1044990,"quote":" a circular and an advance \nruling, priority shall be given to the terms of the advance ruling 4[ 5[.]  ]  ] \n \n6[7[ ]  ] \n                                            \n1 Added by the Finance Act, 2003. \n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The word “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance ","quote_sha256":"85f9c1250f64ee9a710343e5ad8faae461b94a8cd979a3617ef19a824b50e10b","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29a69fe9aadd82f7cd33","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044821,"character_end":1044838,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044651,"character_end":1045068,"quote":"ing 4[ 5[.]  ]  ] \n \n6[7[ ]  ] \n                                            \n1 Added by the Finance Act, 2003. \n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The word “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the F","quote_sha256":"40fed91447786f8deed06c8cc621f93c0425bce0f0ea19724f12ce4619f1076a","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5f8e1a6ce10e0d1fb5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044882,"character_end":1044899,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044712,"character_end":1045129,"quote":"               \n1 Added by the Finance Act, 2003. \n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The word “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the Finance Act, 2017. The omitted proviso read as follows: \n“Prov","quote_sha256":"ed36f3243e3837d713566b160db664b55f3179c2f2a94ffa7af07b2c46ae8e0d","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ff250511b3236a526d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044932,"character_end":1044949,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044762,"character_end":1045179,"quote":"\n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The word “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the Finance Act, 2017. The omitted proviso read as follows: \n“Provided that this section shall not apply to a non-re","quote_sha256":"fcb081d3b22f2a76f61c151e7b307779f9ad1116ca848e4e4fe1829e74ddb954","reader_fragment":"p-r-2b2ba404-1043200-1044800-83d4d64056966529","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1043200-1044800-83d4d64056966529","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10ca800820824c9897e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044982,"character_end":1044999,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044812,"character_end":1045229,"quote":"d by the Finance Act, 2007. \n3 The word “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the Finance Act, 2017. The omitted proviso read as follows: \n“Provided that this section shall not apply to a non-resident taxpayer having a permanent \nestablishment ","quote_sha256":"743c0fb5473216a89bbb29ce2292074c2857b87327467827efbce5f178cd08f5","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72254827a2406ee98a45","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045019,"character_end":1045036,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044849,"character_end":1045245,"quote":"rd “blinding” substituted by the Finance Act, 2005. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the Finance Act, 2017. The omitted proviso read as follows: \n“Provided that this section shall not apply to a non-resident taxpayer having a permanent \nestablishment in Pakistan.” \n ","quote_sha256":"973d5fab5fd47f510006b8515ec6fe7ecf4717cc52be874afaa68e4a8a85211f","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e58edc92071d3fbbc201","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045067,"character_end":1045084,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1044897,"character_end":1045245,"quote":"05. \n4Full stop substituted by the Finance Act, 2011. \n5The colon substituted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2011. \n7The proviso omitted by the Finance Act, 2017. The omitted proviso read as follows: \n“Provided that this section shall not apply to a non-resident taxpayer having a permanent \nestablishment in Pakistan.” \n ","quote_sha256":"fff41652102d43b41e25bc7f9a514a6d71ef90b0e891c390aa03463533cc80c0","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d077feadfda3798cbec2","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045607,"character_end":1045624,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045437,"character_end":1045854,"quote":"Tax \nauthorities for the purposes of this Ordinance and rules made thereunder, \nnamely:— \n \n                                            \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated","quote_sha256":"13298d266a1f038767ad55c14ea4677a7140191137f51d87b1a046cae5a6bfa9","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1f7872ec463292bf7e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045732,"character_end":1045749,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1045562,"character_end":1045979,"quote":"           \n1 Section 207 substituted by the Finance Act, 2010.  The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. The substituted section 207 \nread as follows","quote_sha256":"c642e186d427f67f64746bb0a6565900e00758f3685a0fef3d92ffd1a5a0ea50","reader_fragment":"p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1044800-1046400-caf8e9230adb94c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d60cf0add929653f4d64","source":"pk-code-f40603913b933194","title":"Inserted by Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048404,"character_end":1048433,"quote":"Inserted by Finance Act, 2015","quote_sha256":"5c8291e455e4e3657a32bffe8dcb7245138e37fb3c1dde067ed8dc64b0bf5d63","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048234,"character_end":1048663,"quote":"rs Inland Revenue, Additional Commissioners Inland \nRevenue, Deputy Commissioners Inland Revenue, Assistant Commissioners \n                                            \n1 Inserted by Finance Act, 2015. \n2Inserted by Finance Act, 2017. \n3 The word “and” omitted by the Finance Act, 2025. \n4 The word “and” omitted by the Finance Act, 2025. \n5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) re","quote_sha256":"bb976719b5e4ea7044c611756115378fe2bfc5680c566bf30adaa814a275989b","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e14273f2bcb9a5d2061f","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048449,"character_end":1048466,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048279,"character_end":1048696,"quote":"nland \nRevenue, Deputy Commissioners Inland Revenue, Assistant Commissioners \n                                            \n1 Inserted by Finance Act, 2015. \n2Inserted by Finance Act, 2017. \n3 The word “and” omitted by the Finance Act, 2025. \n4 The word “and” omitted by the Finance Act, 2025. \n5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as \nfollows: \n \n \n“(3)  \nThe C","quote_sha256":"98aca39d2d910320b2802f00b27fe197f19a3116c45c4d2396a7bb8c332730d9","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6b1b55696802ab9eb30","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048501,"character_end":1048518,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048331,"character_end":1048748,"quote":" Assistant Commissioners \n                                            \n1 Inserted by Finance Act, 2015. \n2Inserted by Finance Act, 2017. \n3 The word “and” omitted by the Finance Act, 2025. \n4 The word “and” omitted by the Finance Act, 2025. \n5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as \nfollows: \n \n \n“(3)  \nThe Chief Commissioners Inland Revenue and Commissioners ","quote_sha256":"feded0087007c3662c45479998133e5578c398b54b48c1e1c9c873191579ff39","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c00490e5983a49a7c82","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048553,"character_end":1048570,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048383,"character_end":1048800,"quote":"                  \n1 Inserted by Finance Act, 2015. \n2Inserted by Finance Act, 2017. \n3 The word “and” omitted by the Finance Act, 2025. \n4 The word “and” omitted by the Finance Act, 2025. \n5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as \nfollows: \n \n \n“(3)  \nThe Chief Commissioners Inland Revenue and Commissioners Inland Revenue \n(Appeals) shall be subordinate to th","quote_sha256":"250c85f76c9281d34d91a90f49f2d9e2863082ca129bbd7ef33583662ef3475e","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf0094f1a6a9e4873823","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048610,"character_end":1048627,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048440,"character_end":1048857,"quote":"erted by Finance Act, 2017. \n3 The word “and” omitted by the Finance Act, 2025. \n4 The word “and” omitted by the Finance Act, 2025. \n5 Sub-section (3) substituted by the Finance Act, 2012. The substituted sub-section (3) read as \nfollows: \n \n \n“(3)  \nThe Chief Commissioners Inland Revenue and Commissioners Inland Revenue \n(Appeals) shall be subordinate to the Board and Commissioners Inland Revenue, shall be \nsubor","quote_sha256":"9bc107ed67bcf93176cc72dc3d95be56b7e4a5e144cd92f101210118ece89761","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc0ac2284b735da8ae0e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048910,"character_end":1048943,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1048740,"character_end":1048945,"quote":"sioners Inland Revenue \n(Appeals) shall be subordinate to the Board and Commissioners Inland Revenue, shall be \nsubordinate to the Chief Commissioner Inland Revenue.” \n6 Inserted by the Finance Act, 2012. ","quote_sha256":"1f68f2cf0d300bf6f52ba128efff9e4f6370235f7cafe7b26e34cf8dae2be74e","reader_fragment":"p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1048000-1049600-0114dd4cbffbbb66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29062970a1ec44f0a202","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051013,"character_end":1051030,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050843,"character_end":1051260,"quote":"inisterial \nofficers and staff as may be necessary.]   \n \n                                            \n1The word “officer” substituted by finance act 2017. \n2Inserted by Finance Act, 2017. \n3Inserted by Finance Act, 2017. \n4Inserted by Finance Act, 2017. \n5Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: \n“208. Central Board of Revenue.- The Central Board of Revenue sh","quote_sha256":"e8ac54e4cde52865351b12c1608b2b7bcae89b5a52a0087ccaac382f3d9a8a15","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d6a022f7725397fefcfa","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051046,"character_end":1051063,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050876,"character_end":1051293,"quote":" may be necessary.]   \n \n                                            \n1The word “officer” substituted by finance act 2017. \n2Inserted by Finance Act, 2017. \n3Inserted by Finance Act, 2017. \n4Inserted by Finance Act, 2017. \n5Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: \n“208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administ","quote_sha256":"5b3af5551804be95a85590a6124b8ec24736b5846b5b82efd847f4dee1aeca22","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f8ada7d56cca23bac0df","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051079,"character_end":1051096,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050909,"character_end":1051326,"quote":"                                    \n1The word “officer” substituted by finance act 2017. \n2Inserted by Finance Act, 2017. \n3Inserted by Finance Act, 2017. \n4Inserted by Finance Act, 2017. \n5Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: \n“208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administration \nof this Ordinance.” \n6Sub","quote_sha256":"83776c5e70d3b6ab5d9fceba837256c1ac29f244c602d9e08a409a4feb71082b","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e0d87893387d311768b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051131,"character_end":1051148,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1050961,"character_end":1051378,"quote":"cer” substituted by finance act 2017. \n2Inserted by Finance Act, 2017. \n3Inserted by Finance Act, 2017. \n4Inserted by Finance Act, 2017. \n5Section 208 substituted by the Finance Act, 2002. The substituted section 208 read as follows: \n“208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administration \nof this Ordinance.” \n6Sub-section (1) substituted by the Finance Act, 2010.  ","quote_sha256":"113e5773ff8c5d12a959d80603ad900e093e997309ef1c68a4d287ba7f97cde0","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa5d7c613f2043ab1e56","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051358,"character_end":1051375,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051188,"character_end":1051605,"quote":"llows: \n“208. Central Board of Revenue.- The Central Board of Revenue shall exercise the general administration \nof this Ordinance.” \n6Sub-section (1) substituted by the Finance Act, 2010.  The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated","quote_sha256":"7036e569a571e6fef23603d2994a7a885e94812d7615165e805e29acf5c1d034","reader_fragment":"p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1049600-1051200-e789d5a2d913e4c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb5dd9d2223430d14a36","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051483,"character_end":1051500,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051313,"character_end":1051730,"quote":"nance.” \n6Sub-section (1) substituted by the Finance Act, 2010.  The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) Ordinance, \n2010 and remained effective till 05.06.2010. The substituted sub-section (1) read as foll","quote_sha256":"7e7500044824c7190f2318e07d3a7ad8c2ff8ca460cfad0ebd47856726583e66","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5536d72323c21687ba5d","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1052011,"character_end":1052027,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1051841,"character_end":1052029,"quote":"s of Income Tax, Commissioners of Income Tax (Appeals), taxation officers and such other \nexecutive or ministerial officers and staff as may be necessary.” \n7Inserted by Finance Act 2017. ","quote_sha256":"366561bb82cec1065dcccdb363ffe9fc0c82741e6ff497eab2f447c73447d5bf","reader_fragment":"p-r-2b2ba404-1051200-1052800-beabe588418d66e3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1051200-1052800-beabe588418d66e3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-133b4e4c33ce31503d02","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053258,"character_end":1053275,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053088,"character_end":1053505,"quote":"spect of cases or persons from one \nCommissioner to another.] \n \n \n                                            \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 Section 209 substituted by the Finance Act, 2002. The substituted section 209 read as follows: \n“209. Appointment of Regional Commissioners of Income Tax and Commissioners of Income Tax.- \n(1)  The Central Board of Revenue ma","quote_sha256":"5d23a043156ea8db3270e50126f8f0aaf2999eace9df22279e990da99bf828cc","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e84736cdb543fce5840","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053311,"character_end":1053328,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1053141,"character_end":1053558,"quote":"nother.] \n \n \n                                            \n1 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 Section 209 substituted by the Finance Act, 2002. The substituted section 209 read as follows: \n“209. Appointment of Regional Commissioners of Income Tax and Commissioners of Income Tax.- \n(1)  The Central Board of Revenue may appoint as many Regional Commissioners of Income Ta","quote_sha256":"94d37a603fa1e832dacf08274d39e5a640c8660a3f15e34600a13866ccc6aa83","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3374a593fd96ca51cef1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054321,"character_end":1054338,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054151,"character_end":1054568,"quote":"subject to the rules and orders of the \nFederal Government regulating the terms and conditions of service of persons in public services and \nposts.” \n3Substituted by the Finance Act, 2003. The substituted sub-section (1) read as follows:  \n“(1)  \nSubject to this Ordinance, the Regional Commissioners, the Commissioners and the \nCommissioners (Appeals) shall perform all or such functions and exercise all or such pow","quote_sha256":"5b19ba9b202c9aa5ee3b6cbbe8d44dc89684119969ec1b1b072f71776c46a1c3","reader_fragment":"p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1052800-1054400-83ef2e408fe02f1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb79ac251fbb107d6b59","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054809,"character_end":1054826,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054639,"character_end":1054993,"quote":"rsons or such areas, as may be assigned \nto them by orders or directions issued by the Central Board of Revenue.” \n4The words “Regional Commissioners” substituted by the Finance Act, 2010. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6Full stop substituted by the Finance Act, 2011. \n7 Inserted by the Finance Act, 2011. ","quote_sha256":"58b4838a986ce1ee426d0578f2a68584cf95d499e3580dd9c59006abd2af5cde","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2db7d64f48ea211dbd46","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054886,"character_end":1054903,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054716,"character_end":1054993,"quote":"ed by the Central Board of Revenue.” \n4The words “Regional Commissioners” substituted by the Finance Act, 2010. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6Full stop substituted by the Finance Act, 2011. \n7 Inserted by the Finance Act, 2011. ","quote_sha256":"15dae4fb61b1b8229525814615832542af18018adf1a79af5f6e7ab48c75806a","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-467f6b469d5d2c07d121","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054936,"character_end":1054953,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054766,"character_end":1054993,"quote":"Regional Commissioners” substituted by the Finance Act, 2010. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6Full stop substituted by the Finance Act, 2011. \n7 Inserted by the Finance Act, 2011. ","quote_sha256":"1e17da92a917dcfd7b17f204c437c75134b77094106e2c25d7a8c3a641590b91","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d044e4eb2e08896341b","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054958,"character_end":1054991,"quote":"Inserted by the Finance Act, 2011","quote_sha256":"0a4a51a917aad87a05bb8a74be1287e4e4c42b0a9e97954c7d18404b9ed05f54","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1054788,"character_end":1054993,"quote":"” substituted by the Finance Act, 2010. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6Full stop substituted by the Finance Act, 2011. \n7 Inserted by the Finance Act, 2011. ","quote_sha256":"38fae07ef0109baad76ef7fc53ab4fd660ae647e6b72efea455b48cfb5a0f968","reader_fragment":"p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1054400-1056000-d3bd83ec3a33904b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-071b2fd4b2f2a1ef4dad","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056328,"character_end":1056345,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056158,"character_end":1056575,"quote":"purposes of this Ordinance, be treated to be the Commissioner. \n \n \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was ","quote_sha256":"46124839be06044bdb945a82b4d76cc3f9530fadf6131288934a863610a5e6dc","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6a0082d3d701eb5ab01","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056402,"character_end":1056419,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056232,"character_end":1056649,"quote":"                                      \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated","quote_sha256":"4f43846022d582c5e954747dbfeaac59dfad1559b1b38cbc4e2a12f519c25687","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ab4682380ad25361278","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056526,"character_end":1056543,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056356,"character_end":1056773,"quote":"ds “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3The words “taxation officer” substituted b","quote_sha256":"76580f26700965f284cd7d62c62e458070f183494393d6408ea51323fe2b5702","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88c66dda85af67d0af19","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056775,"character_end":1056792,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056605,"character_end":1057022,"quote":"t) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3The words “taxation officer” substituted by Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"410383d87142047dc10e9bd1e673563dfa60188d86186f3e33739ccc52776ea3","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62539545b06bf1c7cc24","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056899,"character_end":1056916,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056729,"character_end":1057146,"quote":"\n3The words “taxation officer” substituted by Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5 In ","quote_sha256":"eceed9e89ade3b547253423e6ce9951b0378dc3a01287f3629342c7c3b802d3a","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2300bac78c81739557e0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057105,"character_end":1057138,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1056935,"character_end":1057368,"quote":"titution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5 In sub-section (2) for the full stop at the end, a colon shall be substituted and thereafter provisos \nadded through Finance Act, 2020 dated 30th June, 2020. \n6Explanation added through Finance act, 2020 dated 30th June, 2020","quote_sha256":"ec56021add06af2c88b3d372c302cd3369611840b3438a219d58e159223c8720","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b90847748d55679ee2fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057260,"character_end":1057277,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057090,"character_end":1057507,"quote":"05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5 In sub-section (2) for the full stop at the end, a colon shall be substituted and thereafter provisos \nadded through Finance Act, 2020 dated 30th June, 2020. \n6Explanation added through Finance act, 2020 dated 30th June, 2020 \n7The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.20","quote_sha256":"9ea04618c43416d97751ca0d4c80319ff7a6ccaf5aa6541d332071193c4db53f","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81a800b1f032015a33e3","source":"pk-code-f40603913b933194","title":"Finance act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057329,"character_end":1057346,"quote":"Finance act, 2020","quote_sha256":"b80f7e064fd715df6cfb487c81a288e7fc2af714a576c6fb222db6871ec35eaa","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057159,"character_end":1057576,"quote":"2) for the full stop at the end, a colon shall be substituted and thereafter provisos \nadded through Finance Act, 2020 dated 30th June, 2020. \n6Explanation added through Finance act, 2020 dated 30th June, 2020 \n7The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier ","quote_sha256":"bb63324516247266620d51077f49ed512662c936a6b6bab16e8b28c56d100b3f","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ade2190ae94d21d313ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057424,"character_end":1057441,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057254,"character_end":1057671,"quote":"rough Finance Act, 2020 dated 30th June, 2020. \n6Explanation added through Finance act, 2020 dated 30th June, 2020 \n7The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated","quote_sha256":"be7455000110e5a19d3ce7fb4a4095ce0977789436dd3d0e875223c92ff76b21","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1f39f7c92d5799c0da2","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057548,"character_end":1057565,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057378,"character_end":1057795,"quote":"ds “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n8 The words “Central Board of Revenue” subs","quote_sha256":"fee4cac5b13dfad60593b8c6ef52d77acdfff33704a384b1994e3e73642ffeb3","reader_fragment":"p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1056000-1057600-a08b2cd76e88179e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8fbcdb3f7c0a943ed944","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057810,"character_end":1057827,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057640,"character_end":1058057,"quote":" 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n8 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n9The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made ","quote_sha256":"71b0801edc08a335b3776ea424e7d26d6a36199a831da9cf0f04ca9d90c9770f","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c238eb9d5ff60bd118d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057879,"character_end":1057896,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057709,"character_end":1058126,"quote":"0 and remained effective till 05.06.2010. \n8 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n9The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"fd011a86e402553ea943d66df8a67936158c685bee21eac16c90c8f261aeaa01","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e5a761334eb7623a3a29","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1058003,"character_end":1058020,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1057833,"character_end":1058206,"quote":"e words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. ","quote_sha256":"ae360b49991d42de7a0c948a9a40d1a2f99146349112d688d4dc888f6f87543e","reader_fragment":"p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1057600-1059200-5d0ee94fc6389b5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-324a5d16e6d11977cf2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060138,"character_end":1060155,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1059968,"character_end":1060385,"quote":"form by officers and staff of Inland Revenue Service of \nPakistan.] \n \n                                            \n1The words “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated","quote_sha256":"3c6841c9474c2d86221bd595a95526f9bd4f2df82c39a46a80467a75d5b16001","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af161645b0e66fd37391","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060262,"character_end":1060279,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060092,"character_end":1060509,"quote":"ds “Regional Commissioner” substituted by the Finance Act, 2010. The substituted provision \nhas been made effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. \nEarlier the substitution was made through Finance (Amendment) Ordinance, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2The words “Regional Commissioners” substit","quote_sha256":"dc7cab1d8a045c6d6a2061753044f8c9a2ffa17d6c60dc9967c84b04d63c8098","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d7f7942a394f620cd41","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060521,"character_end":1060538,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060351,"character_end":1060768,"quote":"ce, 2009 which was re-\npromulgated as Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n2The words “Regional Commissioners” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution \nwas made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"016b362149ce525b68d8ceab0d169b70c9bc454a52a389a91a04d91adc36e3d3","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af3a2a267f7def852bfd","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060645,"character_end":1060662,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060475,"character_end":1060892,"quote":"s “Regional Commissioners” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution \nwas made through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n3The words “Central Board of Revenue” subst","quote_sha256":"7d493b1d69559715d441bee58f2e227a9c42e08185d0c97f4b4ffcbf16b81d85","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-082997b784466551e91f","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060906,"character_end":1060923,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060736,"character_end":1061001,"quote":", 2009 which was re-promulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2022. ","quote_sha256":"f6cdbd12d0f6ea0872340826bfd74aeebf0fbb3061f63ec24a03ab32e3b707b2","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bebac8e61d8e177e9a19","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060928,"character_end":1060961,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060758,"character_end":1061001,"quote":"omulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2022. ","quote_sha256":"99e2a141c9b07a2bdf3441e5aa63d06bedb473adfab92dee3ce10581917dee37","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b224a587e14d3b9f276","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060966,"character_end":1060999,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1060796,"character_end":1061001,"quote":"nance, 2010 and remained effective till 05.06.2010. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 Inserted by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2022. ","quote_sha256":"d1dd3db49d8564f281c188165f5370040612be4f8a95394a7aaaa32bf3c956b3","reader_fragment":"p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1059200-1060800-cccf54df8f23bf2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-099892cf70f8db96a96f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1062005,"character_end":1062022,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1061835,"character_end":1062252,"quote":"tion 177, or to a firm of \nchartered accountants or a firm of cost and management accountants appointed \n                                            \n1Substituted by the Finance Act, 2002. The substituted section 210 read as follows: \n“210.  Jurisdiction of Regional Commissioners of Income Tax and Commissioners of Income Tax.- (1)  \nSubject to this Ordinance, the Regional Commissioners of Income Tax and the Commis","quote_sha256":"3a60ffb08a0ff9cd37a4f9c42cfeb6c288979324a64c07c546dd873eab307534","reader_fragment":"p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1060800-1062400-706e0998cd91dbdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66e04b4da43e535d28a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064323,"character_end":1064340,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064153,"character_end":1064570,"quote":"n shall be made to \nthe Commissioner with jurisdiction over the person or to the taxation officer with delegated power in respect of the \napplication.” \n2Inserted by the Finance Act, 2004. \n3The words “taxation officer” substituted by Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made \nthro","quote_sha256":"a11e9b3ba2fa6da90fd853fa12ba4025ada029f84444c37c2445aa6dd4a67ab9","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73287ac547b7fbb6f1a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064388,"character_end":1064405,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064218,"character_end":1064635,"quote":"erson or to the taxation officer with delegated power in respect of the \napplication.” \n2Inserted by the Finance Act, 2004. \n3The words “taxation officer” substituted by Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made \nthrough Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"ec42c66d87f16a895a2a8b1e654bbceb1b20734814eb5a06f115609eec331d95","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f0c158086113bf0f41ef","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064512,"character_end":1064529,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064342,"character_end":1064759,"quote":"\n3The words “taxation officer” substituted by Finance Act, 2010. The substituted provision has been made effective \nfrom 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made \nthrough Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 Added by the Finance Act, 2004. \n5The exp","quote_sha256":"2f409b820e2c41ac640c07c3185a9816d1cac66f0eeb824d30ab92dcb8e29dff","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afd63af3d9b42d33fa05","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064718,"character_end":1064748,"quote":"Added by the Finance Act, 2004","quote_sha256":"f09cb10297794ba0b0c6afa49966e678f8959a5b1f1d95300175f7bc62a42101","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064548,"character_end":1064978,"quote":"itution was made \nthrough Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 Added by the Finance Act, 2004. \n5The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n6The words “taxation officer below the rank of Additional Commissioner of Income Tax” substituted by \nthe  Finance Act, 2010. \n7Substituted by Finance Ac","quote_sha256":"7b9f14f5e2fa66cbc37e2713145e7d5fe3e04865e1889da9a3cea04e511afe26","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2311903aca7b081d27e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064784,"character_end":1064801,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064614,"character_end":1065031,"quote":"h was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4 Added by the Finance Act, 2004. \n5The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n6The words “taxation officer below the rank of Additional Commissioner of Income Tax” substituted by \nthe  Finance Act, 2010. \n7Substituted by Finance Act, 2015. The substituted sub-section (1B) read as fol","quote_sha256":"a21f1f360658ca34003fc4bdfa090589b88cee0aaaa4693abd0e739c2e752f6f","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7acd84b137de792b87e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064932,"character_end":1064949,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064762,"character_end":1065179,"quote":"sion inserted through Finance Act, 2020 dated 30th June, 2020 \n6The words “taxation officer below the rank of Additional Commissioner of Income Tax” substituted by \nthe  Finance Act, 2010. \n7Substituted by Finance Act, 2015. The substituted sub-section (1B) read as follows:- \n “(1B)  The Commissioner may delegate the powers to a firm of chartered accountants or a \nfirm of Cost and Management Accountants]appointed ","quote_sha256":"29cf462d8e58a63c5297002aa7a83c438d5b12b9c3026ec1041124369fc4653c","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a855fcfb5f7e2352655","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064968,"character_end":1064985,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1064798,"character_end":1065215,"quote":"020 dated 30th June, 2020 \n6The words “taxation officer below the rank of Additional Commissioner of Income Tax” substituted by \nthe  Finance Act, 2010. \n7Substituted by Finance Act, 2015. The substituted sub-section (1B) read as follows:- \n “(1B)  The Commissioner may delegate the powers to a firm of chartered accountants or a \nfirm of Cost and Management Accountants]appointed  by the Board or the Commissioner to","quote_sha256":"5a76bf5e88799599d8ae87f14067eed556d2d25c7ddba62bb42175c7a792b04b","reader_fragment":"p-r-2b2ba404-1064000-1065600-52b83c277cd95072","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1064000-1065600-52b83c277cd95072","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b7d68e0cc212124cfdd","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1066942,"character_end":1066959,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1066772,"character_end":1067189,"quote":"n any case where such approval is required from the 9[Board] under any \nprovision of this Ordinance.] \n \n                                            \n1Substituted by the Finance Act, 2002. The substituted section 211 read as follows: \n“211.  Delegation.- The Commissioner may delegate to any taxation officer any duty, power, or \nfunction conferred or imposed on the Commissioner under this Ordinance, other than the ","quote_sha256":"36041559c53168f0d0f906cbb1c8caf92db2e1911a2004dcbd4979f5605a6436","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc556ce561fb1c4b69f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067280,"character_end":1067297,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067110,"character_end":1067527,"quote":" conferred or imposed on the Commissioner under this Ordinance, other than the power of \ndelegation under this section.”  \n2The words “a taxation officer” substituted by Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"a4cc9c3cf20a3810712bddfd46f0079259a7707312652d924e07e2d3f3feabf1","reader_fragment":"p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1065600-1067200-617c97834bb15d2e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc776fb88d2970be3826","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067404,"character_end":1067421,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067234,"character_end":1067651,"quote":"The words “a taxation officer” substituted by Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Inserted by the Finance Act, 2015. \n4The ","quote_sha256":"55604214f18468e4ccb484a694d553e2f74e20e18bc145e7946d87afdd646fe8","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2487fff066e3ca2ff1fa","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067610,"character_end":1067643,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067440,"character_end":1067873,"quote":"titution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 Inserted by the Finance Act, 2015. \n4The words “a taxation officer” substituted by Finance (amendment) ordinance, 2009. \n5 Added by the Finance Act, 2012. \n6 Substituted by the Finance Act, 2002. The substituted section 212 read as follows: \n“212.  Authority of a","quote_sha256":"80d1b5e1d1531684bb3718ce12c3237500b005be5263692571d075356f2e4e2c","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-147c937d9d84a8ca3027","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067733,"character_end":1067763,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067563,"character_end":1067993,"quote":"010 and remained effective till 05.06.2010. \n3 Inserted by the Finance Act, 2015. \n4The words “a taxation officer” substituted by Finance (amendment) ordinance, 2009. \n5 Added by the Finance Act, 2012. \n6 Substituted by the Finance Act, 2002. The substituted section 212 read as follows: \n“212.  Authority of approval.- The Central Board of Revenue may, by general or special order, in writing, \nauthorise the Regional Commissione","quote_sha256":"3a9921d4fb74fd1a753b7f91e995d1de66490a500acf471b3f640763497166ae","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21ce68837b28cdf7f14d","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067768,"character_end":1067804,"quote":"Substituted by the Finance Act, 2002","quote_sha256":"d99692afae03a1ec1857bfae89f2240c8fac785fbb259b68b66ea33a5101e36f","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1067598,"character_end":1068034,"quote":"06.2010. \n3 Inserted by the Finance Act, 2015. \n4The words “a taxation officer” substituted by Finance (amendment) ordinance, 2009. \n5 Added by the Finance Act, 2012. \n6 Substituted by the Finance Act, 2002. The substituted section 212 read as follows: \n“212.  Authority of approval.- The Central Board of Revenue may, by general or special order, in writing, \nauthorise the Regional Commissioner or the Commissioner to grant approval i","quote_sha256":"709a5e7d3120ac75efcfb6697bc6d22604365c30481c686c118fc392116b3055","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd1bbb5efd3d94c1a8f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068211,"character_end":1068228,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068041,"character_end":1068382,"quote":"ase where such \napproval is required from the Central Board of Revenue under any provision of this Ordinance.” \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 The words “Regional Commissioner” substituted by the Finance Act, 2021. \n9The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"2893a5e185dcd71d0c131cbc0b105b52c3d73df75b3883a6d40b4598d8dd4b45","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb8c31a215c67a334f0e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068286,"character_end":1068303,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068116,"character_end":1068382,"quote":"r any provision of this Ordinance.” \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n8 The words “Regional Commissioner” substituted by the Finance Act, 2021. \n9The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"6dbc5cde17342d6548d7610b48e5fe3802b0e8d5bd26cb08c80150be9d8ca31c","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b6daef4bf45c3b0d69c","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068363,"character_end":1068380,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1068193,"character_end":1068382,"quote":"ubstituted by the Finance Act, 2007. \n8 The words “Regional Commissioner” substituted by the Finance Act, 2021. \n9The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"81d2fcb96ea77ef46cb59c3a6e929ac5bd58ac1a6e2dce3d4bc9bcbc8016b859","reader_fragment":"p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1067200-1068800-ea9443e1fb8029c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4b7fe0c0e6e55de7d2d0","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070118,"character_end":1070154,"quote":"Substituted by the Finance Act, 2002","quote_sha256":"d99692afae03a1ec1857bfae89f2240c8fac785fbb259b68b66ea33a5101e36f","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1069948,"character_end":1070384,"quote":"notification in the official Gazette, and \nsubject to such limitations or conditions as may be specified therein, empower \n                                            \n1 Substituted by the Finance Act, 2002. The substituted section 213 read as follows: \n“213.  Exercise of jurisdiction by successor.- Where, in respect of any proceedings under this \nOrdinance, an income tax authority is succeeded by another, the succeeding authority m","quote_sha256":"39d26ee57ad82fd5fd5ffe79c4211ea1af509e457a7f8ef67258af247b54a777","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e117e60120e607ee987","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070541,"character_end":1070558,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070371,"character_end":1070788,"quote":"g authority may continue \nthe proceedings from the stage at which it was left by that authority’s predecessor.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Section 214 substituted by the Finance Act, 2002. The substituted section 214 read as follows: \n“214. Guidance to Commissioner or taxation officer.- In the course of any proceedings under this \nOrdinance, the Commissioner or ","quote_sha256":"d0128e7a67188e987706d73834ba32560077d1b5baee0fc27e32233d5a59df96","reader_fragment":"p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1068800-1070400-67c588ce25cd55af","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e1c7e6e77d990cb78c4c","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070594,"character_end":1070611,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070424,"character_end":1070841,"quote":"age at which it was left by that authority’s predecessor.” \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 Section 214 substituted by the Finance Act, 2002. The substituted section 214 read as follows: \n“214. Guidance to Commissioner or taxation officer.- In the course of any proceedings under this \nOrdinance, the Commissioner or any taxation officer with delegated power under secti","quote_sha256":"acaa67e02ae78f1587f1c823319a8d19763016a7a6f71040924123b60f44a07d","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7096f823b46fad92a2df","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071081,"character_end":1071098,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070911,"character_end":1071328,"quote":"ity to whom he is subordinate or any other \nperson authorised in this behalf by the Central Board of Revenue.” \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finan","quote_sha256":"f98ab1bbdb9434f35dc8de19a62076b585b7b02d2465e5d1195d27a32b0d88fc","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-75c226f3a77cf61f9a24","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071159,"character_end":1071176,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1070989,"character_end":1071406,"quote":"y the Central Board of Revenue.” \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by t","quote_sha256":"333900661f0f61837c38eeec16348f1ccda106e09022937a57cb9269da55b1fd","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5487ee69b1a1562890e4","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071237,"character_end":1071254,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071067,"character_end":1071428,"quote":"ituted by the Finance Act, 2007. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by the Finance Act, 2012. ","quote_sha256":"a5c473cda2a13c63a39973a26e5c23cf8e1554b83e110af160d61770ee46246a","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-96d426f743d9873dbd7a","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071274,"character_end":1071291,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071104,"character_end":1071428,"quote":"he words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by the Finance Act, 2012. ","quote_sha256":"6f48135c4f323acd23ec0ce3d405e81dd259d88581dc92f6b8229b3be527df7a","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c131786c4b0d70c14f19","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071323,"character_end":1071340,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071153,"character_end":1071428,"quote":"y the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by the Finance Act, 2012. ","quote_sha256":"48d4051e38d27662ee3d0f6f2e893face38597d0d30374810832841d546be819","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d30af02cf9204d255db","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071370,"character_end":1071387,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071200,"character_end":1071428,"quote":"Board of Revenue” substituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by the Finance Act, 2012. ","quote_sha256":"ec936d239472a3b082cc4787b39f1c9136846a0f6efc36bf9ed028f87dfa8fb1","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d5e34556cd41748edb8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071393,"character_end":1071426,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1071223,"character_end":1071428,"quote":"ituted by the Finance Act, 2007. \n7Inserted by the Finance Act, 2009. \n8 Expression inserted by the Finance Act, 2022. \n9 Colon substituted by the Finance Act, 2012. \n10 Inserted by the Finance Act, 2012. ","quote_sha256":"8c4563c04bdfbc802ea72c80176801966d41b48c76df930a80b37bc78620c63e","reader_fragment":"p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1070400-1072000-ccc325c71b4f6cfd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a59b070a19b53c7feaa","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073755,"character_end":1073772,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073585,"character_end":1073987,"quote":"e time being in force, the Board shall keep the parameters confidential.] \n                                            \n1 The words “Director General” substituted by the Finance Act, 2012. \n2 Full stop substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.   \n3 Inserted by the Finance Act, 2009. \n4 Added by the Finance Act, 2010.  \n5 Added by the Finance Act, 2013. ","quote_sha256":"22dd99dab323b655c03da8b24b6fcd8b85f7d31d0536a94269bcea7c69fa023e","reader_fragment":"p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1072000-1073600-b8f6bd00d3074f3d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6acda754012f0c6d5066","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073857,"character_end":1073874,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073687,"character_end":1073987,"quote":"                 \n1 The words “Director General” substituted by the Finance Act, 2012. \n2 Full stop substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.   \n3 Inserted by the Finance Act, 2009. \n4 Added by the Finance Act, 2010.  \n5 Added by the Finance Act, 2013. ","quote_sha256":"a8331d5f92c22403efd6f994c2da3316b216c2f4c491746c09140a5bd28cab94","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8f3fe723b1378459da5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073881,"character_end":1073914,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073711,"character_end":1073987,"quote":"words “Director General” substituted by the Finance Act, 2012. \n2 Full stop substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.   \n3 Inserted by the Finance Act, 2009. \n4 Added by the Finance Act, 2010.  \n5 Added by the Finance Act, 2013. ","quote_sha256":"e8ee053035f03c34ea42865d74631674572536f5592e2f9331fec4d00d23b2cc","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-249f784296d662683774","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073919,"character_end":1073949,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073749,"character_end":1073987,"quote":"y the Finance Act, 2012. \n2 Full stop substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.   \n3 Inserted by the Finance Act, 2009. \n4 Added by the Finance Act, 2010.  \n5 Added by the Finance Act, 2013. ","quote_sha256":"130223f2e1c50ca0bb46219255aa46da8f97eb33a38057aa2043ee4ec2f13fbb","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-99fcd164ce76c530608a","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073955,"character_end":1073985,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1073785,"character_end":1073987,"quote":"p substituted with a colon and thereafter two new provisos added by the Finance Act, 2025.   \n3 Inserted by the Finance Act, 2009. \n4 Added by the Finance Act, 2010.  \n5 Added by the Finance Act, 2013. ","quote_sha256":"c29b8cf55cf2fc2760154d5dfe6f9598c97092f2c9bf78fb4b7495ad1f4512e4","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2995d3791053a8d4d114","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075325,"character_end":1075355,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075155,"character_end":1075585,"quote":"lected for audit under sub-section (1) of the \nomitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is read as follows:“214D. Automatic \nselection for audit.—(1) A person shall be automatically selected ","quote_sha256":"43913a114af55c21c468bc1ccf3d08a9e1813a6db2ddc595f3bb08ffb7e3fa30","reader_fragment":"p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1073600-1075200-3c51ab5d070eb418","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b3b1b6999497073cdbf","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075373,"character_end":1075406,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075203,"character_end":1075636,"quote":"mitted section 214D; \n(ii) \nnotice under section 122 has not been issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is read as follows:“214D. Automatic \nselection for audit.—(1) A person shall be automatically selected for audit of its income tax affairs for a tax year,","quote_sha256":"47e6ac06b34106f9aff494d4af44ee7ebc881424bc1f34ed33f2aad4d8814766","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4a0bd360daffb229d74","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075438,"character_end":1075455,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1075268,"character_end":1075685,"quote":" issued; \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 214D Inserted by the Finance Act, 2015. \n3Section 214D omitted by the Finance Act, 2018. The omitted section 214D is read as follows:“214D. Automatic \nselection for audit.—(1) A person shall be automatically selected for audit of its income tax affairs for a tax year, if— \nthe return is not filed within the date it ","quote_sha256":"828256c96fed2c1cfd682961136c43be9b853dcbcdebb3b34945d7c666d83206","reader_fragment":"p-r-2b2ba404-1075200-1076800-12ae45573079a713","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1075200-1076800-12ae45573079a713","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6134b3cbbe17dca45f4","source":"pk-code-f40603913b933194","title":"Sales Tax Special Procedure Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1077407,"character_end":1077446,"quote":"Sales Tax Special Procedure Rules, 2007","quote_sha256":"f9cf1044cbd93fd74a5753c6a0e4fa2654c8b2016baa5aef370713477941caab","reader_fragment":"p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1077237,"character_end":1077676,"quote":"ng tax year. \n(4)  \nThe provisions of sub-section (1) and sections 177 and214C shall not apply, for a tax year, to a person registered \nas retailer under rule (4) of the Sales Tax Special Procedure Rules, 2007 subject to the condition that name of the person registered \nunder rule (4) of the Sales Tax Special Procedure Rules, 2007remained on the sales tax active taxpayers‘ list throughout the tax year. \n(5)  \nSub-section (4) shall have","quote_sha256":"f51662f2bb18feb9e4e5122c27420a94b07cee3c5af208fa3fe5776aa4eca0bb","reader_fragment":"p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1076800-1078400-5a7eea742ca5cddd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f9dad166e8b67118229","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079861,"character_end":1079878,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1079691,"character_end":1080108,"quote":"                                  \n1 Sub-sections (2) & (3) inserted through Tax Law (Second Amendment) 2019 dated 26th December, \n2019 \n2 Section 215 substituted by the Finance Act, 2002. The substituted section 215 read as follows: \n“215. Taxation officers to follow orders of Central Board of Revenue.- (1)  Subject to sub-section \n(2), all taxation officers and other persons employed in the execution of this Ord","quote_sha256":"fc5be96ef74ceb22d48dc00ef90a9b780e34f56519363fd04cd1baaad30bfdc0","reader_fragment":"p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1078400-1080000-d4118d5db7b465f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-139be0dc70eeae578ea3","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1080500,"character_end":1080517,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1080330,"character_end":1080747,"quote":"th the discretion of the Commissioner (Appeals) in the exercise the appellate \nfunction of the Commissioner (Appeals).” \n3The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"de26201072a6c765d17a868c2d5ab18bb5a490df1faf3886569dfa12b28baacf","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb7dc8cae3086eb2b01e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1080624,"character_end":1080641,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1080454,"character_end":1080827,"quote":"e words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. ","quote_sha256":"ae360b49991d42de7a0c948a9a40d1a2f99146349112d688d4dc888f6f87543e","reader_fragment":"p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1080000-1081600-2e8443a80133fcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe94959fb3f4f01bdc8f","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082425,"character_end":1082442,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082255,"character_end":1082672,"quote":" Ordinance, 1999 (XVIII of 1999), \n                                            \n1The words “or persons or class of persons (hereinafter called ‘filer’),” omitted through Finance Act, 2019. \n2The word “filer” substituted by “person” through Finance Act, 2019.  \n3The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of","quote_sha256":"f7aac0a83dc915d0ce4387f5998ffcdbbbb9b371e2d9ed549603dd62f49a63de","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85c1a4138603addb3094","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082495,"character_end":1082512,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082325,"character_end":1082742,"quote":"         \n1The words “or persons or class of persons (hereinafter called ‘filer’),” omitted through Finance Act, 2019. \n2The word “filer” substituted by “person” through Finance Act, 2019.  \n3The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made","quote_sha256":"f4190bbb40da95c3cf69db42c83b9543628bb470ea26a468a643f953ca771d90","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5297e2b0cd11ea2432d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082565,"character_end":1082582,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082395,"character_end":1082812,"quote":"ed ‘filer’),” omitted through Finance Act, 2019. \n2The word “filer” substituted by “person” through Finance Act, 2019.  \n3The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"bae13c1d784f10accccb985341236baa0cd5e4a10a4659d9931fb72d38d08d2c","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0b77dddc279e81a4969e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082689,"character_end":1082706,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082519,"character_end":1082936,"quote":"e words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4The words “taxation officer” substituted b","quote_sha256":"c658982dbc09b01a2f5eb6ddae27b45b06a4b9ba1be8f344a5bd227168a8ff84","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb421136b9fd6db1e260","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082942,"character_end":1082959,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082772,"character_end":1083189,"quote":"rdinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n4The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"1896bb019cf12a6ac93fa0921ebf283409b570a844deac11791a77b443956584","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e052ada622302d99b8c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1083066,"character_end":1083083,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1082896,"character_end":1083313,"quote":"e words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5The Sub-section (2) substituted by the Fin","quote_sha256":"5e2bd8b20faa3d9c1dbad3936b11ec5fb1bb4f3b9097fda9e3b06e7da523e47c","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24f97d3ff573be1d5a7e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1083310,"character_end":1083327,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1083140,"character_end":1083557,"quote":"ndment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n5The Sub-section (2) substituted by the Finance Act, 2022. The substituted sub-section read as \nfollows: \n  “(2) Notwithstanding anything contained in the Qanun-e-5[Shahadat], 1984 (P.O. Order No. 10 of \n1984), or any other law for the time being in force, no court or other authority sh","quote_sha256":"949022d944f43c74a07efe77e28fa27dc0303000a5a7ab0ea39ab0135ab1f872","reader_fragment":"p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1081600-1083200-38659a67ffcc88b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7dd4713704e1ad0f36e0","source":"pk-code-f40603913b933194","title":"Federal Investigation Agency Act, 1974","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1084001,"character_end":1084039,"quote":"Federal Investigation Agency Act, 1974","quote_sha256":"86f2fa99630cc66f91d453a93a66975929e8081e3031c57e29c3997b8fecf7b0","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1083927,"character_end":1084269,"quote":"\f\nChapter XI – Administration______________________________ \n \n430 \n \nthe Federal Investigation Agency Act, 1974 (VIII or 1975) and the Right of Access \nto Information Act, 2017 (XXXIV of 2017), or any other law for the time being in \nforce, no court or any other authority shall, save as provided in the Ordinance, \nrequire any public servan","quote_sha256":"b962158c298b35f2538eb85e124524ee58d56f83d3468e335c9edf80a62b0dc0","reader_fragment":"p-r-2b2ba404-1083200-1084800-791614c0897bfc56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1083200-1084800-791614c0897bfc56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7427a116a7d9606032c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086332,"character_end":1086349,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086162,"character_end":1086352,"quote":"ary for the purpose of enabling that Government \nto levy or realise any tax imposed by it;  \n \n                                            \n1 Clause (ba) inserted by the Finance Act, 2025.  ","quote_sha256":"a5583f9faa517311fca195ac8797ed9b7d25ecd1dc569cf3efb2a4e012f9144b","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-16039259dc0ee2fc05a0","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086478,"character_end":1086503,"quote":"Federal Excise \nAct, 2005","quote_sha256":"83fa721b879f217095577b313debf0979e03fa5eb30c0c65e3e83360970fd7d9","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086354,"character_end":1086733,"quote":"\f\nChapter XI – Administration______________________________ \n \n431 \n \n(g) \nto any authority exercising powers under 1[the 2[Federal Excise \nAct, 2005], ] the Sales Tax Act, 1990, the Wealth Tax Act, 1963 \n(XV of 1963), or the Customs Act, 1969 (IV of 1969), as may be \nnecessary for the purpose of enabling its duty to exercise such \npowers;  \n \n(h) \noccasioned by the lawful exe","quote_sha256":"c66c34b081e7243f2aa8c99a0ddc2b3a8f66d1166c7631cf8c23afd8891e1b33","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e1c4accc5345555877df","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086512,"character_end":1086531,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086354,"character_end":1086761,"quote":"\f\nChapter XI – Administration______________________________ \n \n431 \n \n(g) \nto any authority exercising powers under 1[the 2[Federal Excise \nAct, 2005], ] the Sales Tax Act, 1990, the Wealth Tax Act, 1963 \n(XV of 1963), or the Customs Act, 1969 (IV of 1969), as may be \nnecessary for the purpose of enabling its duty to exercise such \npowers;  \n \n(h) \noccasioned by the lawful exercise by a public servant of","quote_sha256":"1533699da5fa44b845f990211f390241d31345aed067c9b4460057ce96b2882a","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2330419bb79b2c9767fd","source":"pk-code-f40603913b933194","title":"Wealth Tax Act, 1963","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086537,"character_end":1086557,"quote":"Wealth Tax Act, 1963","quote_sha256":"cf1a4ca00de8ad036e4440defdd332e57f58c99e4cc9092f3d29815a686cb9b3","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086367,"character_end":1086787,"quote":"– Administration______________________________ \n \n431 \n \n(g) \nto any authority exercising powers under 1[the 2[Federal Excise \nAct, 2005], ] the Sales Tax Act, 1990, the Wealth Tax Act, 1963 \n(XV of 1963), or the Customs Act, 1969 (IV of 1969), as may be \nnecessary for the purpose of enabling its duty to exercise such \npowers;  \n \n(h) \noccasioned by the lawful exercise by a public servant of powers \nunder the Stamp A","quote_sha256":"1e448be4f2708c7c215be2f2fa8f570bb7e596b9f3d9d698ed7306cb68146750","reader_fragment":"p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1084800-1086400-1b4f590414623cd7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c37b742176e8436b2001","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086580,"character_end":1086597,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1086410,"character_end":1086827,"quote":"___ \n \n431 \n \n(g) \nto any authority exercising powers under 1[the 2[Federal Excise \nAct, 2005], ] the Sales Tax Act, 1990, the Wealth Tax Act, 1963 \n(XV of 1963), or the Customs Act, 1969 (IV of 1969), as may be \nnecessary for the purpose of enabling its duty to exercise such \npowers;  \n \n(h) \noccasioned by the lawful exercise by a public servant of powers \nunder the Stamp Act, 1899 (II of 1899) to impound an \nins","quote_sha256":"5f18d669cb42262accfe41bcda245b1fdf0dbb1b26e62e97c5a264faf7229cef","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bdaf35d75948c118a72b","source":"pk-code-f40603913b933194","title":"Central Excises and Salt Act, 1944","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088045,"character_end":1088079,"quote":"Central Excises and Salt Act, 1944","quote_sha256":"af3aadb12b0fb4289a1caf646121fde6c93938031f22ba9e987db2d29c486a25","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087875,"character_end":1088309,"quote":" process and \nanalyze such data for the purposes of broadening of tax base;] \n                                            \n1The words, commas, figures and brackets ” the Central Excises and Salt Act, 1944 (I of 1944), the \nEstate Duty Act, 1950 (X of 1950)” substituted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression ","quote_sha256":"a6a3cf8625f8d6fc4a00b6dcd308aeb11cdf33e717c2da71327e8508444fa03c","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-917fd1f03dead83b9282","source":"pk-code-f40603913b933194","title":"Estate Duty Act, 1950","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088098,"character_end":1088119,"quote":"Estate Duty Act, 1950","quote_sha256":"333910e81037a37cea5bf5ae1b5882e7128ec07344f5e3992194fee9fb687c2c","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087928,"character_end":1088349,"quote":"roadening of tax base;] \n                                            \n1The words, commas, figures and brackets ” the Central Excises and Salt Act, 1944 (I of 1944), the \nEstate Duty Act, 1950 (X of 1950)” substituted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 198","quote_sha256":"dd9458a2bd00896253171f02fec0a8226990049f32aa4f05c50ed89a9f18b539","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-405146894fcaec6f96dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088152,"character_end":1088169,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1087982,"character_end":1088399,"quote":"               \n1The words, commas, figures and brackets ” the Central Excises and Salt Act, 1944 (I of 1944), the \nEstate Duty Act, 1950 (X of 1950)” substituted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inser","quote_sha256":"58ad2bd5a48b801599e7c3e416e9a019341cc3d51b4133d621c9664c96ad5608","reader_fragment":"p-r-2b2ba404-1086400-1088000-1609666099fcdae1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1086400-1088000-1609666099fcdae1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8ab46b8940bed05c208","source":"pk-code-f40603913b933194","title":"Central Excises Act, 1944","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088213,"character_end":1088238,"quote":"Central Excises Act, 1944","quote_sha256":"0d38f92edcbf0c7c8cb6eefb2b166209a298c88c7b3cec3cf33e56b04cd6d583","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088043,"character_end":1088468,"quote":"e Central Excises and Salt Act, 1944 (I of 1944), the \nEstate Duty Act, 1950 (X of 1950)” substituted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 ","quote_sha256":"132ec78614293a85d80a424af6c0c92eb2d75283fafc6e9f4860bdbe7d82e824","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9f0da68d318df6c35af","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088272,"character_end":1088289,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088102,"character_end":1088519,"quote":"te Duty Act, 1950 (X of 1950)” substituted by the Finance Act, 2002. \n2 The words, comma, figure and brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The o","quote_sha256":"e1e8b5ff543db4ab19a4075babd3edb0b5c978c631894c3fbd0f17809d0b0229","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de400f81fb6a2b57baf3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088372,"character_end":1088390,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088202,"character_end":1088620,"quote":" brackets “Central Excises Act, 1944 (I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(kb) to National Database and Registration Authority for the purp","quote_sha256":"c08632654e748850a5263c94f9d3450c67ab9ca557cc9363b18567d4c3c5e230","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb3a18bbc3888bb6a99e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088410,"character_end":1088427,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088240,"character_end":1088657,"quote":"I of 1944)” substituted by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(kb) to National Database and Registration Authority for the purpose of broadening of the tax base;”  ","quote_sha256":"02fe2eda3fa93d5edf030b3f282bd5ee91fa4fcbbf36442b209b64c807bf2e78","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4636be9e4b5297dbab0d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088431,"character_end":1088464,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088261,"character_end":1088694,"quote":"ed by the \nFinance Act, 2005. \n3 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(kb) to National Database and Registration Authority for the purpose of broadening of the tax base;”  \n7 Clause (kc) added by the Finance A","quote_sha256":"0b0d1f4488b737f14a80d26d15388feed1e3daa4b8523ef3cf1b061191fbf690","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41cdaff7c53f705ed9cc","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088495,"character_end":1088512,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088325,"character_end":1088704,"quote":"ance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n4Inserted by the Finance Act, 2017 \n5 Inserted by the Finance Act, 2018 \n6 Clause (kb) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(kb) to National Database and Registration Authority for the purpose of broadening of the tax base;”  \n7 Clause (kc) added by the Finance Act, 2024. ","quote_sha256":"405653b1a1f734bc636a83e567bd5ca7353b800c4afd5bb13fe9328c2be9ab1e","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9768f3c5f5113148a21d","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088685,"character_end":1088702,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1088515,"character_end":1088704,"quote":"he omitted clause read as follows: \n   “(kb) to National Database and Registration Authority for the purpose of broadening of the tax base;”  \n7 Clause (kc) added by the Finance Act, 2024. ","quote_sha256":"b20deb2d8a9c53bfa9de249fea564e8e341c6eceb2e34368fa76021a2acb4132","reader_fragment":"p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1088000-1089600-3edf4ab80ae5da50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89aa8282d819c2b05c52","source":"pk-code-f40603913b933194","title":"Federal Public Service Commission Ordinance, 1977","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1089928,"character_end":1089978,"quote":"Federal Public Service Commission \nOrdinance, 1977","quote_sha256":"b0b5f0e6192cf26d8238d26280136b6ef7d9ac50134c2752f92e41b852010915","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1089758,"character_end":1090208,"quote":" conduct of an official of the \nIncome Tax Department to any person or officer appointed to \nhold such inquiry, or to a Public Service Commission, \nestablished under the Federal Public Service Commission \nOrdinance, 1977 (XLV of 1977), when exercising its functions in \nrelation to any matter arising out of such inquiry;  \n \n(p) \nas may be required by any officer or department of the Federal \nGovernment or of a Provincial Government for the purpos","quote_sha256":"ab8728b42ffe12f83712ae86013eebae78ad26478f62e6dce67e56bd21ee9a2f","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30d5141e6d23d9bb4cc8","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090786,"character_end":1090803,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090616,"character_end":1090806,"quote":"l evasion as may be required \nto be disclosed in pursuance of that agreement; or \n \n                                            \n1 Clauses (kd) and ((ke) inserted by the Finance Act, 2025.  ","quote_sha256":"e645b464aea3bb72d5599196f447256ff2ed2aba8167f827e59818d316026c7c","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3a5ce065673eef1be0b","source":"pk-code-f40603913b933194","title":"Anti-Money Laundering Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1091136,"character_end":1091168,"quote":"Anti-Money Laundering \nAct, 2010","quote_sha256":"37129dace5cac06f7a9da355247a58c229342d799e4447a054bc3dfb2b538838","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1090966,"character_end":1091398,"quote":"deral Tax Ombudsman \nOrdinance, 2000 (XXXV of 2000) 1[; or] \n \n2[(s) \nto the Financial Monitoring Unit (FMU) for the purpose of \nperforming functions as laid down in the Anti-Money Laundering \nAct, 2010 (VII of 2010)] 3[; or \n \n (t)     in respect of any high-level public officials and public servants \nin BPS-17 and above, their spouses, children or benamidars, or \nany person in relation to whom the afore-mentioned persons are \n","quote_sha256":"53538435bbc17190b03334c7e3397d652c81ebc54b5167069ed805cc38afd538","reader_fragment":"p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1089600-1091200-5731e1623d7b9cb1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c27bb3a2c03a1b8144ec","source":"pk-code-f40603913b933194","title":"National Accountability Bureau Ordinance, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092455,"character_end":1092501,"quote":"National Accountability Bureau Ordinance, 1999","quote_sha256":"35f60406add698f9d9df7dca8a6ceb9c9c69942d1aea2b7f2a167e529cf74a3d","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092285,"character_end":1092731,"quote":"ained in sub-section (1) shall prevent the Federal \nGovernment from publishing particulars and the amount of tax paid by a holder of \na public office as defined in the 7[National Accountability Bureau Ordinance, 1999 \n(XVIII of 1999).] \n                                            \n1 Full stop substituted by semi colon and word “or” through Tax Law (Second Amendment) 2019 dated \n26th December, 2019. \n2 New clause (s) added through Tax Law(Seco","quote_sha256":"e4d520ed6b4417308affb30de0817033aa94ab6827f595c380ecac8799363f1f","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b374e0a07545f0046496","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092940,"character_end":1092957,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092770,"character_end":1093187,"quote":", 2019. \n3 Full stop substituted by semi colon and word “or” and clause (t) added by the Finance \n(Supplementary) Act, 2022. \n4The word “Commissioner” substituted by the Finance Act, 2011. \n5The word “Government” substituted by the Finance Act, 2017. \n6The expression “Minister-in-charge” substituted by the Finance Act, 2018. \n7The words, figures brackets and comma “Ehtesab Act, 1997 (IX of 1997)” substituted by th","quote_sha256":"0578618623ad4a7709cbbe5a2a169f8f9bee0d94b05ccab9b88692d8e2c94827","reader_fragment":"p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1091200-1092800-5a0145c6a4facee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2649d24da17bdf0f2117","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1093002,"character_end":1093019,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092832,"character_end":1093209,"quote":"nd clause (t) added by the Finance \n(Supplementary) Act, 2022. \n4The word “Commissioner” substituted by the Finance Act, 2011. \n5The word “Government” substituted by the Finance Act, 2017. \n6The expression “Minister-in-charge” substituted by the Finance Act, 2018. \n7The words, figures brackets and comma “Ehtesab Act, 1997 (IX of 1997)” substituted by the Finance \nAct, 2002. ","quote_sha256":"accb4a392b387e54a88c0ba6e2bbe105e01c49dbe68e7f9f672293c674aa8bc4","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b76c3d1487cd0f7043a","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1093078,"character_end":1093095,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092908,"character_end":1093209,"quote":"ommissioner” substituted by the Finance Act, 2011. \n5The word “Government” substituted by the Finance Act, 2017. \n6The expression “Minister-in-charge” substituted by the Finance Act, 2018. \n7The words, figures brackets and comma “Ehtesab Act, 1997 (IX of 1997)” substituted by the Finance \nAct, 2002. ","quote_sha256":"118dc03021c97c35ae256a6efde3e924a99911d1f79874a247aadc1a891a6377","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-57610d1801bf3b94d31e","source":"pk-code-f40603913b933194","title":"Ehtesab Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1093138,"character_end":1093155,"quote":"Ehtesab Act, 1997","quote_sha256":"7711bf50a94e3d2e4c272b1f7ec6827273194153fd7ab79569e219f458a8ec72","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1092968,"character_end":1093209,"quote":"d “Government” substituted by the Finance Act, 2017. \n6The expression “Minister-in-charge” substituted by the Finance Act, 2018. \n7The words, figures brackets and comma “Ehtesab Act, 1997 (IX of 1997)” substituted by the Finance \nAct, 2002. ","quote_sha256":"7b834b31e47e7fbe20176d8253fbf7126288b53adc7adf7ee83adbe279ca1b15","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3f73decab8cf14d3d0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1093189,"character_end":1093207,"quote":"Finance \nAct, 2002","quote_sha256":"ef4f3a9765d22f49e70c29455387c6be30fb39497d9243728cb09eaebe08c711","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1093019,"character_end":1093209,"quote":". \n6The expression “Minister-in-charge” substituted by the Finance Act, 2018. \n7The words, figures brackets and comma “Ehtesab Act, 1997 (IX of 1997)” substituted by the Finance \nAct, 2002. ","quote_sha256":"6950e19224a939d223db038c39d2529cbe8d38063634ed1761932d2661468818","reader_fragment":"p-r-2b2ba404-1092800-1094400-9712b5b043214f03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1092800-1094400-9712b5b043214f03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0e5dce4a2c9c69160a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094785,"character_end":1094802,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094615,"character_end":1095032,"quote":"  ]  \n \n5[  ]  \n \n                                            \n1 Inserted by the Finance Supplementary (Amendment) Act, 2018. \n2Sub-sections (6B) & (6C) inserted through Finance Act, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proce","quote_sha256":"efbc8697033515ab533fbfd61801c63aa2926622c8ada03b42b74891f8b38de9","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-153481c737b6de98eeea","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094862,"character_end":1094879,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094692,"character_end":1095109,"quote":"the Finance Supplementary (Amendment) Act, 2018. \n2Sub-sections (6B) & (6C) inserted through Finance Act, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board s","quote_sha256":"a56170e55c855b9a976a72d18d79ee06d4cd985bb42b63040922f762b390b4f2","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e7933196b8c8725c82d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094917,"character_end":1094934,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094747,"character_end":1095164,"quote":"sections (6B) & (6C) inserted through Finance Act, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rules for initiating criminal proceedin","quote_sha256":"dfd3628600602d7c4a72e3c4af0955f3958de3d08adf86b902aeca0c4e96a5e7","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f2426397b43ed4c3c6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094964,"character_end":1094981,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1094794,"character_end":1095211,"quote":"ct, 2019. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4New section 216A inserted through Finance Act, 2019.  \n5 Section 216A omitted by Finance Act, 2022. The omitted section read as follows: \n216A. Proceeding against authority and persons.- (1) Subject to section 227, the Board shall \nprescribe rules for initiating criminal proceedings against any authority mentioned in section 2","quote_sha256":"db514dfeca93ba1215ff09a7a2c497f11cc9a30e5bb8d40b32985c69911598b6","reader_fragment":"p-r-2b2ba404-1094400-1096000-166be8fd5181631e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1094400-1096000-166be8fd5181631e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea9bb84923d7811adab7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097955,"character_end":1097972,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097785,"character_end":1098202,"quote":"erved on the individual electronically in the prescribed \nmanner.] \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made ","quote_sha256":"26037a816a085177721be3fc367a9c10bcf73a33563caf34f5917d0674561956","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f643232d9ce29716ef4c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098024,"character_end":1098041,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097854,"character_end":1098271,"quote":"                                           \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"119970f7d6ad3502013b8565498b5c4550c8bcebaeaacaa11f16a84b774f00f1","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae660cbe525ba1be3257","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098148,"character_end":1098165,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1097978,"character_end":1098395,"quote":"e words “taxation officer” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3Added by the Finance Act, 2010. The substi","quote_sha256":"8d97babfce41606700f86d3c49583c7a44b49487d4f7b15dce379bf69a284fcd","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fdf876516c35da2d6df2","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098366,"character_end":1098383,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098196,"character_end":1098613,"quote":" made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3Added by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 \nby sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"cb73fa588a945ed4d268e24a88b84d351221d335ba14442cb21b64fee6f107d2","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-725b77f0d43bbe1fb994","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098490,"character_end":1098507,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098320,"character_end":1098737,"quote":"ned effective till 05.06.2010. \n3Added by the Finance Act, 2010. The substituted provision has been made effective from 05.06.2010 \nby sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5  Th","quote_sha256":"ad5fdfa8ffbc57ba1e944e1e6a8e02dcda22f32ff0c0dccb1aa80d4bedfe7e2e","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb6aeea3e0c2cf716572","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098696,"character_end":1098729,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098526,"character_end":1098865,"quote":"itution was made through \nFinance (Amendment) Ordinance, 2009 which was re-promulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5  The word “or” omitted by the Finance Act 2022. \n6 Full stop substituted by the Finance Act 2018 \n7Added by the Finance Act, 2018. ","quote_sha256":"abf04d726c0092d359a124c1ebb80941afce29ce1d682b653382d81f2f4327c1","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9806a58f75eb74c6164e","source":"pk-code-f40603913b933194","title":"Finance Act 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098764,"character_end":1098780,"quote":"Finance Act 2022","quote_sha256":"152b6c956aa516e4eb8e60f1a5225cc0d75873074050356e92cca0e881cfcafc","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098594,"character_end":1098865,"quote":"was re-promulgated as Finance (Amendment) \nOrdinance, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5  The word “or” omitted by the Finance Act 2022. \n6 Full stop substituted by the Finance Act 2018 \n7Added by the Finance Act, 2018. ","quote_sha256":"662dd5377c7406ac1da94de0b3f08d442a1dcba4112800ff81ff88e450ce2bc6","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98029f3d72b50da48f97","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098814,"character_end":1098830,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098644,"character_end":1098865,"quote":"ce, 2010 and remained effective till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5  The word “or” omitted by the Finance Act 2022. \n6 Full stop substituted by the Finance Act 2018 \n7Added by the Finance Act, 2018. ","quote_sha256":"c3183169e9041fc3b7ababf140de6c22dc24eeb876312baa9896959a958cf08a","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb88d12720e10e813fd1","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098846,"character_end":1098863,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1098676,"character_end":1098865,"quote":"till 05.06.2010. \n4 Inserted by the Finance Act, 2003. \n5  The word “or” omitted by the Finance Act 2022. \n6 Full stop substituted by the Finance Act 2018 \n7Added by the Finance Act, 2018. ","quote_sha256":"57060678812021d2ef69e1662980132cf8fc281d69dd559c5e432bcc5b2b9a99","reader_fragment":"p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1097600-1099200-dad28e10b2b545da","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3d3fa4aa5892f830630","source":"pk-code-f40603913b933194","title":"Finance Act 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101162,"character_end":1101178,"quote":"Finance Act 2023","quote_sha256":"7d4533c8317fb5d55f06a3a75fbc113c3251e222a91f3d3b7d8e5816199b924e","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1100992,"character_end":1101364,"quote":"r shall give a receipt for \nany tax or other amount paid or recovered under this Ordinance. \n                                            \n1  The word “or” omitted by the Finance Act 2023. \n2 Full stop substituted by the Finance Act 2018. \n3Added by the Finance Act, 2018. \n4  The word “individual” substituted by the Finance Act 2025. \n5Inserted by the Finance Act, 2002. ","quote_sha256":"5e77be0ef6254bf8cd04d223411f2f4b1e72900e80f791f2e89396f443a2686c","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-239f86b12a1a43c0d95b","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101212,"character_end":1101228,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101042,"character_end":1101364,"quote":"t paid or recovered under this Ordinance. \n                                            \n1  The word “or” omitted by the Finance Act 2023. \n2 Full stop substituted by the Finance Act 2018. \n3Added by the Finance Act, 2018. \n4  The word “individual” substituted by the Finance Act 2025. \n5Inserted by the Finance Act, 2002. ","quote_sha256":"de170e4c1c5036426027df08fcbc4576d9d67e2db6472a28f9deb17b882fb979","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f90a21449c3353a55dfb","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101245,"character_end":1101262,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101075,"character_end":1101364,"quote":"dinance. \n                                            \n1  The word “or” omitted by the Finance Act 2023. \n2 Full stop substituted by the Finance Act 2018. \n3Added by the Finance Act, 2018. \n4  The word “individual” substituted by the Finance Act 2025. \n5Inserted by the Finance Act, 2002. ","quote_sha256":"3b9eaa0071bd91f4e13f6063570bf3171b3c43879af1780dcad5110a207b4ebe","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b23ad0f6c069c62aafc","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101309,"character_end":1101325,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101139,"character_end":1101364,"quote":"rd “or” omitted by the Finance Act 2023. \n2 Full stop substituted by the Finance Act 2018. \n3Added by the Finance Act, 2018. \n4  The word “individual” substituted by the Finance Act 2025. \n5Inserted by the Finance Act, 2002. ","quote_sha256":"93550d34cfda35a128dd448bd319df0b3b5ea41c8fc669f475666e0142a7a04e","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb0e319dd95057555e49","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101345,"character_end":1101362,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1101175,"character_end":1101364,"quote":"023. \n2 Full stop substituted by the Finance Act 2018. \n3Added by the Finance Act, 2018. \n4  The word “individual” substituted by the Finance Act 2025. \n5Inserted by the Finance Act, 2002. ","quote_sha256":"5feaac7330e8fdd77d0afaa80a03adf93f98e27561dc409d00ba909d87deb080","reader_fragment":"p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1100800-1102400-554d77c8f708bfea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-233bb700c87e4555e0cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103425,"character_end":1103442,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103255,"character_end":1103672,"quote":"r the purposes of this \nOrdinance, including for the purposes of audit or valuation. \n \n                                            \n1 The word “them” substituted by the Finance Act, 2003. \n2The word “their” substituted by the Finance Act, 2003. \n3The word “their” substituted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2003. Earlier sub-section (1A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.200","quote_sha256":"2a263a7e58536a4fe5507800a3b93e40b057a55f0948081db9dad3e5b2e63e7d","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33f86da080f3d84dbdc0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103482,"character_end":1103499,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103312,"character_end":1103729,"quote":"oses of audit or valuation. \n \n                                            \n1 The word “them” substituted by the Finance Act, 2003. \n2The word “their” substituted by the Finance Act, 2003. \n3The word “their” substituted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2003. Earlier sub-section (1A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.","quote_sha256":"46ae4588ca58809150dc3dd5841d106ae8c5e861fe589e9987f9ffd75f54486e","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81c3cbdcc7533ff319f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103539,"character_end":1103556,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103369,"character_end":1103786,"quote":"                  \n1 The word “them” substituted by the Finance Act, 2003. \n2The word “their” substituted by the Finance Act, 2003. \n3The word “their” substituted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2003. Earlier sub-section (1A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. The said sub-section (","quote_sha256":"f613d1fb5c30b5bc57717f51d5884f9c70c85348b72ad42b8a2674eedebb5627","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09d31822757d956adc45","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103576,"character_end":1103593,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103406,"character_end":1103823,"quote":"substituted by the Finance Act, 2003. \n2The word “their” substituted by the Finance Act, 2003. \n3The word “their” substituted by the Finance Act, 2003. \n4Inserted by the Finance Act, 2003. Earlier sub-section (1A) was inserted by S.R.O. 633(I)/2002, dated \n14.09.2002 which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from \n01.07.2003. The said sub-section (1A) read as follows:  \n“(1A) \nThe Com","quote_sha256":"8ca6c0c04aec99a29430403d7f2b47c13292d0bb4335d5e3339635202b5b0bed","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e60b29fa05936f586f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104047,"character_end":1104064,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103877,"character_end":1104232,"quote":" passed under the \nrepealed Ordinance by the Deputy Commissioner, or an Income Tax Panel, as defined in section 2 \nof the repealed Ordinance.” \n5Comma substituted by the Finance Act, 2003. \n6The words “or the Appellate Tribunal” omitted by the Finance Act, 2003. \n7  The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025. ","quote_sha256":"64f19188e08c8bfbff6cafec7b657a3c5d8060c0b1e40c23c48459f56c3a6920","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cbac64e0c5233df92f9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104121,"character_end":1104138,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1103951,"character_end":1104232,"quote":"come Tax Panel, as defined in section 2 \nof the repealed Ordinance.” \n5Comma substituted by the Finance Act, 2003. \n6The words “or the Appellate Tribunal” omitted by the Finance Act, 2003. \n7  The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025. ","quote_sha256":"b5a64831f3266cf2eea7d31fbe0e763404efa56d3d0b43f867a8b9054e1c5598","reader_fragment":"p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1102400-1104000-f99c4ada2733eb8a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e2550cb964fa0b8c1dc5","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104214,"character_end":1104230,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1104044,"character_end":1104232,"quote":"he Finance Act, 2003. \n6The words “or the Appellate Tribunal” omitted by the Finance Act, 2003. \n7  The existing provision re-numbered as sub-section (1) thereof, by the Finance Act 2025. ","quote_sha256":"9bf241d37ac16222af1e63260eb0c397eac988d9a4e0285d5839c61a79416445","reader_fragment":"p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1104000-1105600-f26023f8e3e21a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d43fe3d4a25756230434","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106309,"character_end":1106325,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106139,"character_end":1106555,"quote":"titioner entitled to practice in any Civil Court in \nPakistan; \n \n(e) \nany accountant; or \n \n                                            \n1  Sub-section (2) added by the Finance Act 2025. \n2 New section 222A added through Finance Act, 2019. \n3 Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 date","quote_sha256":"808b43bce4d5618bf852df42a387f8bd2d561d2f68c2a5a0e925668966413736","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5a78db6f14ffac60421","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106361,"character_end":1106378,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106191,"character_end":1106608,"quote":"\nPakistan; \n \n(e) \nany accountant; or \n \n                                            \n1  Sub-section (2) added by the Finance Act 2025. \n2 New section 222A added through Finance Act, 2019. \n3 Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 dated \n26th December, 2019.   \n5 Sub-section (2) added by","quote_sha256":"9cdc99b4a74b1ffba300aeca6617f0596b5373d7954614afa05136cd9cc1bf03","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3b521ed086eabd73e7a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106444,"character_end":1106461,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106274,"character_end":1106632,"quote":"  \n1  Sub-section (2) added by the Finance Act 2025. \n2 New section 222A added through Finance Act, 2019. \n3 Re-numbered as sub-section (1) of section 222A by the by the Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 dated \n26th December, 2019.   \n5 Sub-section (2) added by the Finance Act, 2021. ","quote_sha256":"17d0926d52ab83e54d5e258cda74b53d940822c2b71baa053b13c91c4094f1a6","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f16faf18d03b646bfed","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106613,"character_end":1106630,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1106443,"character_end":1106632,"quote":" Finance Act, 2021. \n4 The words “Federal Government” substituted through Tax Laws (Second Amendment), 2019 dated \n26th December, 2019.   \n5 Sub-section (2) added by the Finance Act, 2021. ","quote_sha256":"821e4ab9c4626cde92c0fbbcb3fc506286c7576393a7bcbc237ddabbc1be2e0b","reader_fragment":"p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1105600-1107200-67e63ebb81e51038","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8fb9a8dca54fdbea6661","source":"pk-code-f40603913b933194","title":"Chartered Accountants Ordinance, 1961","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110051,"character_end":1110089,"quote":"Chartered \nAccountants Ordinance, 1961","quote_sha256":"bd7107c92f0187c0d171e68f416b6caf9766f3a339c6de3ebe6cdaf661fac8f5","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1109881,"character_end":1110319,"quote":"ing establishing a code of \nconduct for such practitioners. \n \n \n(11)  In this section – \n \n“accountant” means – \n \n(a) \na chartered accountant within the meaning of the Chartered \nAccountants Ordinance, 1961 (X of 1961);  \n(b) \na cost and management accountant within the meaning of the Cost \nand Management Accountants Act, 1966 (XIV of 1966); or \n(c) \na member of any association of accountants recognised for the \npurposes of this sec","quote_sha256":"c09d40a1f7a29783e1add4f5015f2d77939edb1edc83c6575d9fd215f57f96d0","reader_fragment":"p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1108800-1110400-43e1d1807aecbcad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-776f2a5a35201c40957f","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110972,"character_end":1110989,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110802,"character_end":1111219,"quote":"eedings under this Ordinance before the Commissioner, Commissioner \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The figure “232” substituted by the Finance Act, 2002. \n5The words “Cen","quote_sha256":"7ce8199a5ab86f56cc8b4240cc1fcf4d38b420c5b36d73facf1075e0c215209c","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-87b441082602e5e76876","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111049,"character_end":1111066,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110879,"character_end":1111296,"quote":"                                   \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The figure “232” substituted by the Finance Act, 2002. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Ce","quote_sha256":"42822687dcdf63fe7de2f37110485c28390613b5e4ad10685b1d24c5637175f0","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17d23b16ec412d96f3bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111126,"character_end":1111143,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1110956,"character_end":1111358,"quote":"stituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The figure “232” substituted by the Finance Act, 2002. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"8e4626bef4b98cfae7ec3258930ff6ea5ec3940581b7d76520074647010572b4","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-289a18097b08cf2b81a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111184,"character_end":1111201,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111014,"character_end":1111358,"quote":"ard of Revenue” substituted by the Finance Act, 2007. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The figure “232” substituted by the Finance Act, 2002. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"6f47b01af3b2be7bcc84b791697662b34b6d0738ac14c4a982f9dac9a69292ea","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3720deeb92b9fdeff44","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111261,"character_end":1111278,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111091,"character_end":1111358,"quote":"ard of Revenue” substituted by the Finance Act, 2007. \n4 The figure “232” substituted by the Finance Act, 2002. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"e03b9155db7ba1269549b3eebe6a850218b79b67c471f4bc6bd5252c30d9c805","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-026529fd3a9d5561c57d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111339,"character_end":1111356,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1111169,"character_end":1111358,"quote":"tituted by the Finance Act, 2002. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n6 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"4c1e754995b64a06d341d19a4ec626bcef7f6f5bb823af00c77d7223d1c26f66","reader_fragment":"p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1110400-1112000-48816b42d50b22ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-194eb2f3cf49bdac80fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113295,"character_end":1113312,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113125,"character_end":1113542,"quote":"oceedings shall be made \n                                            \n1 The expression “section 316 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n2Clause (b) substituted by the Finance Act, 2010. The substituted clause (b) read as follows: \n“(b) in the case of an assessment or other proceeding under this Ordinance, the period, if any, \nfor which such proceedings were sta","quote_sha256":"d659048c4b809fcfa2e3cffe254de3a0dd3dda41d6f4420c890128a9802da8ba","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9871554be4289ba87d89","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113346,"character_end":1113363,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113176,"character_end":1113593,"quote":"                  \n1 The expression “section 316 of the Companies Ordinance, 1984 (XLVII of 1984)” substituted by the \nFinance Act, 2021. \n2Clause (b) substituted by the Finance Act, 2010. The substituted clause (b) read as follows: \n“(b) in the case of an assessment or other proceeding under this Ordinance, the period, if any, \nfor which such proceedings were stayed by any Court, Appellate Tribunal or any other \n","quote_sha256":"d11e729fa6f5028487af0bffd29ddaebc9384cda88c1b26b0f7d4a2c39e799e1","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb9c9e995f590224f30f","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113635,"character_end":1113651,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1113600-1115200-1861e0f830228431","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1113600-1115200-1861e0f830228431","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113465,"character_end":1113751,"quote":"nder this Ordinance, the period, if any, \nfor which such proceedings were stayed by any Court, Appellate Tribunal or any other \nauthority.” \n3 Expression inserted by the Finance Act 2025. \n4 Re-numbered as sub-section (1) by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2018. ","quote_sha256":"2e3901738c453a2850f6e1bda54ced1578d6ace7b1ae3c93247138bca448a344","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60ccd0afdf0c1356e7cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113694,"character_end":1113711,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1113600-1115200-1861e0f830228431","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1113600-1115200-1861e0f830228431","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113524,"character_end":1113751,"quote":"oceedings were stayed by any Court, Appellate Tribunal or any other \nauthority.” \n3 Expression inserted by the Finance Act 2025. \n4 Re-numbered as sub-section (1) by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2018. ","quote_sha256":"14dd67ff9647c9b0fd9ad3f6199c9b4b95edabbdc42bd90aace6eafc01ee63d2","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba5f0e710cc3d24e5deb","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113716,"character_end":1113749,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-1113600-1115200-1861e0f830228431","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1113600-1115200-1861e0f830228431","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1113546,"character_end":1113751,"quote":"by any Court, Appellate Tribunal or any other \nauthority.” \n3 Expression inserted by the Finance Act 2025. \n4 Re-numbered as sub-section (1) by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2018. ","quote_sha256":"58786b55fd2cc18d39ca03951178fc8c0e33ad82d8e3ce6593dcdca16955970d","reader_fragment":"p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1112000-1113600-3fc22d0d8cf1121a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8c648a7a7a4bea4c150","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115937,"character_end":1115970,"quote":"Inserted by the Finance Act, 2018","quote_sha256":"ae0276ddece733afde665daa5efdbd4a389a848d9dc684746fec0e95356e0c2b","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115767,"character_end":1116200,"quote":"ejected, if— \n \n(a) the information provided is of no value; \n \n8[(aa) the information is not supported by any evidence;] \n                                            \n1 Inserted by the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted","quote_sha256":"56b45d8f0bed4ef13651d4af629279a0775c6b6bddc564f36c796173f2c2cf53","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d43abec8928d3ea6be1","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115975,"character_end":1116005,"quote":"Added by the Finance Act, 2018","quote_sha256":"cae011a7acfea4ea4b68bb3683a7b64c5a4b59e74917a0333d67e1c64b002e98","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115805,"character_end":1116227,"quote":"ovided is of no value; \n \n8[(aa) the information is not supported by any evidence;] \n                                            \n1 Inserted by the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"f337a3ec9f523ef26038d3b03df3b780e3555c7594c4a25f90b98263201381c1","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce43153288501275e521","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116010,"character_end":1116040,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115840,"character_end":1116227,"quote":"e information is not supported by any evidence;] \n                                            \n1 Inserted by the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"ae1d00ee34e6bc01155114f8e1a107c2a2c9ebf132e588ce06b2789a35d1eafc","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8660c5c73b7d2c80d8b","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116045,"character_end":1116075,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115875,"character_end":1116227,"quote":"ny evidence;] \n                                            \n1 Inserted by the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"50b1f8316de1c77ebfc361f746e8c92e07d2e7b33a795cffbb640565a7b6bbe6","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85181c33f52b86fa6ab2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116080,"character_end":1116113,"quote":"Inserted by the Finance Act, 2017","quote_sha256":"3dd1a82562335eac0ca833ecc89d5e52d566b75f3ed00e78ba10041f3dda5351","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115910,"character_end":1116227,"quote":"                        \n1 Inserted by the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"c9850c3c2071b53358115e3302125e641becdd48b83837fa724645c7243ddd6f","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd159b901cc986488a44","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116118,"character_end":1116151,"quote":"Inserted by the Finance Act, 2017","quote_sha256":"3dd1a82562335eac0ca833ecc89d5e52d566b75f3ed00e78ba10041f3dda5351","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1115948,"character_end":1116227,"quote":" the Finance Act, 2018. \n2 Added by the Finance Act, 2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"18ce8b6d8ccb660099e3c4332cfa0e895aa6a3f3c79c290368fa147241847521","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb754ea107908040c5d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116171,"character_end":1116188,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116001,"character_end":1116227,"quote":"2018. \n3 Added by the Finance Act, 2010. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"25efc31586a188b933e1da7dc63f509ba46ad2b8c448aad89ece0c9cef1d3045","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e9d3e3f53e6b62c11e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116208,"character_end":1116225,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1116038,"character_end":1116227,"quote":"10. \n4 Added by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2017. \n6 Inserted by the Finance Act, 2017 \n7 inserted by the Finance Act, 2015. \n8inserted by the Finance Act, 2017. ","quote_sha256":"fa2698e9db6c7ca724dcf2286c76c41bb05a159df94a42af4d18e2ced53213e3","reader_fragment":"p-r-2b2ba404-1115200-1116800-313df76aef4514c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1115200-1116800-313df76aef4514c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2f0f669b1380ad36c66","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117675,"character_end":1117692,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117505,"character_end":1117922,"quote":"ovisions of \nthis section shall take effect from the date notified by the Board.] \n \n2[   ] \n                                            \n1 Section 227BA inserted by the Finance Act, 2021. \n2Section 227C omitted through Finance Act 2019, omitted section read as follows:- \n227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the time being in force,— \n(a) \nany applic","quote_sha256":"3047efe32e228ab2d6c1582ce5894c6661135cf1967c28276abbadfa60f87d46","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b12918c505793ed60eb0","source":"pk-code-f40603913b933194","title":"Finance Act 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117725,"character_end":1117741,"quote":"Finance Act 2019","quote_sha256":"da521994ec95d4b5fdcfc9b066e4ad84b2ecf62e910bc29d3202e77832800da7","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1117555,"character_end":1117971,"quote":"he date notified by the Board.] \n \n2[   ] \n                                            \n1 Section 227BA inserted by the Finance Act, 2021. \n2Section 227C omitted through Finance Act 2019, omitted section read as follows:- \n227C. Restriction on purchase of certain assets.─ Notwithstanding anything contained in any law, \nfor the time being in force,— \n(a) \nany application for booking, registration or purchase of a ","quote_sha256":"cf0fd66d2c4b2a1848db4215f85129f4f3d40500d67a28db5e638e8b0ac272b3","reader_fragment":"p-r-2b2ba404-1116800-1118400-73d1f11feab12209","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1116800-1118400-73d1f11feab12209","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2333ef3db996e9de6566","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120999,"character_end":1121016,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120829,"character_end":1121246,"quote":"tan through normal banking channels during a period of \nsixty days prior to the date of registering, recording or attesting transfer. \n1New section 227D inserted through Finance Act, 2009. \n2 Section 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 rea","quote_sha256":"7a092e080ffbe7307b770a31d317e12700bc909fd8d2694f85ac2fb60d45e6a5","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f53b51ab9ced94e203b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121051,"character_end":1121068,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120881,"character_end":1121298,"quote":"of \nsixty days prior to the date of registering, recording or attesting transfer. \n1New section 227D inserted through Finance Act, 2009. \n2 Section 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: \n“228. Appointment of Directorate-Gene","quote_sha256":"30a4b7000bf021f1c6263332e184022bc90a1887c87ba9260136170e02dd08cc","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-651fa706fbd0d4e1447a","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121144,"character_end":1121161,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1120974,"character_end":1121391,"quote":"on 227D inserted through Finance Act, 2009. \n2 Section 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: \n“228. Appointment of Directorate-General of Inspection.- (1) The Federal Government shall \nappoint a Directorate-General of Inspec","quote_sha256":"6709ac47cdfedcceb93b5c77d0305e99cf43984b85d8b6e328e5ece8d3847585","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38e57e0861b5390f5972","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121196,"character_end":1121213,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121026,"character_end":1121443,"quote":"on 227BA inserted by the Finance Act, 2021. \n3 The heading “DIRECTORATE-GENERAL OF INTERNAL AUDIT” substituted by the Finance Act, 2013. \n4Section 228 substituted by the Finance Act, 2005. The substituted section 228 read as follows: \n“228. Appointment of Directorate-General of Inspection.- (1) The Federal Government shall \nappoint a Directorate-General of Inspection to exercise the powers and discharge the functi","quote_sha256":"927cf78b6fdb8074dfc22c2d71d6918a8bbefc11fe69c72223685c43b377b8a8","reader_fragment":"p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1120000-1121600-2a8f711e45959ec6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa33dbc8c54ff60eefee","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121837,"character_end":1121854,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121667,"character_end":1121919,"quote":"nspectors, \nas the Director-General may consider necessary to be appointed from among the officers of the \nIncome Tax Group.” \n5The words “Inspection and” omitted by the Finance Act, 2007. \n6The words “Inspection and” omitted by the Finance Act, 2007. ","quote_sha256":"9a5980d6119a62b05dfcca5a58c80ea536dd93b2b906fd6c19fd4aa46e7dcf39","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a86631b9f5677f621ad7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121900,"character_end":1121917,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1121730,"character_end":1121919,"quote":"e appointed from among the officers of the \nIncome Tax Group.” \n5The words “Inspection and” omitted by the Finance Act, 2007. \n6The words “Inspection and” omitted by the Finance Act, 2007. ","quote_sha256":"a9761375f7e65d990a8d22c55db2ceca7f9421df3b34dc7620eba586bea73e4b","reader_fragment":"p-r-2b2ba404-1121600-1123200-e969186709f69728","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1121600-1123200-e969186709f69728","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a8d1b61ae4604afbd7d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123402,"character_end":1123419,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123232,"character_end":1123649,"quote":"ties specified in section 207 upon \nthe Directorate General and its officers.] \n \n                                            \n1The words “Inspection and” omitted by the Finance Act, 2007. \n2 Added by the Finance Act, 2010.  Earlier  section 229 was omitted by the Finance Act, 2005. Which \nread as follows:-  \n“229. Inspection authorities.- (1) There shall be the following classes of inspection authorities for \nthe","quote_sha256":"c5c2a5e97f46e9e3072e843316b70b316bb890c2cde0b18a2dbf9e6542a593cb","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b6817bde5359dce3c51","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123424,"character_end":1123454,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123254,"character_end":1123684,"quote":"ion 207 upon \nthe Directorate General and its officers.] \n \n                                            \n1The words “Inspection and” omitted by the Finance Act, 2007. \n2 Added by the Finance Act, 2010.  Earlier  section 229 was omitted by the Finance Act, 2005. Which \nread as follows:-  \n“229. Inspection authorities.- (1) There shall be the following classes of inspection authorities for \nthe purposes of this Ordinance, namely","quote_sha256":"ab61aa0603b4106ee80de183af2da50a9539669d88bcc9a61441bd2f5a583bce","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7f8e83ab5c6e80d9a1a","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123497,"character_end":1123514,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123327,"character_end":1123744,"quote":"                               \n1The words “Inspection and” omitted by the Finance Act, 2007. \n2 Added by the Finance Act, 2010.  Earlier  section 229 was omitted by the Finance Act, 2005. Which \nread as follows:-  \n“229. Inspection authorities.- (1) There shall be the following classes of inspection authorities for \nthe purposes of this Ordinance, namely:- \n \n \n(a) The Director-General of Inspection; and \n(b) Dir","quote_sha256":"eb7938f51b70f9103e7689cc6db894077a49e3982ed8897459f1cc4b541a596b","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-261f0e883aeae1f376db","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123939,"character_end":1123956,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123769,"character_end":1124186,"quote":") The Directors of Inspection shall be subordinate to the Director-General of Inspection.” \n3 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n4 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n5 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n6Inserted by the Finance Act, 2","quote_sha256":"f227d792db28f35dfb67dd82d16713a05d57799e87b5a43afb919233d569e5ee","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afbb2e3166034457c76f","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124037,"character_end":1124054,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123867,"character_end":1124284,"quote":"words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n4 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n5 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n6Inserted by the Finance Act, 2012. Earlier it was omitted by the Finance Act, 2005, which read as \nfollows:-  \n“230. Jurisdictio","quote_sha256":"e469afe0089b6420cb48f9cf91ebcca4d185871576298d964a60238e32741be8","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-937fc02b155007cc7bde","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124135,"character_end":1124152,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1123965,"character_end":1124382,"quote":"words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n5 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n6Inserted by the Finance Act, 2012. Earlier it was omitted by the Finance Act, 2005, which read as \nfollows:-  \n“230. Jurisdiction of Inspection Authorities.- (1)  Subject to the provisions of this Chapter,  the \nDirectors of I","quote_sha256":"bf03273fd37ae0e3abe4b36b87b32f54ced8952c0afd258ecbc7368baad170d0","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-765cdf87cb6a006217c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124172,"character_end":1124189,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124002,"character_end":1124419,"quote":"g and Research” substituted by the Finance Act, 2022. \n5 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n6Inserted by the Finance Act, 2012. Earlier it was omitted by the Finance Act, 2005, which read as \nfollows:-  \n“230. Jurisdiction of Inspection Authorities.- (1)  Subject to the provisions of this Chapter,  the \nDirectors of Inspection shall perform their functio","quote_sha256":"d710e00e3fdd35dce81826f35633c6e4a4865e4634b69495a849f047c42bfabd","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17969ad52c3e9b61d112","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124221,"character_end":1124238,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1124051,"character_end":1124468,"quote":"022. \n5 The words “Directorate General of Training and Research” substituted by the Finance Act, 2022. \n6Inserted by the Finance Act, 2012. Earlier it was omitted by the Finance Act, 2005, which read as \nfollows:-  \n“230. Jurisdiction of Inspection Authorities.- (1)  Subject to the provisions of this Chapter,  the \nDirectors of Inspection shall perform their functions in respect of such persons or classes of perso","quote_sha256":"19ec13e9907cedd39720d4e24159e3abc4fde1eaf5c0bc2803c434f8dc3cdd16","reader_fragment":"p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1123200-1124800-3e60f83e3a8534cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ba0172db16bb34670c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127073,"character_end":1127090,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1126903,"character_end":1127294,"quote":"te, specify the \nfunctions, jurisdiction and powers of the Directorate-General of Broadening of Tax \nBase.] \n \n                                            \n1Added by the Finance Act, 2008. \n2The heading “DIRECTORATE-GENERAL OF WITHHOLDING TAXES” substituted by the Finance \nAct, 2013. \n3Added by the Finance Act, 2013. \n4 Added by the Finance Act, 2013. \n5Inserted by the Finance Act, 2017. ","quote_sha256":"55708561747352b583ffb4851daf49210f3b002d47a06c83f39de79cc8100a45","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67c9f05935afa294e9ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127168,"character_end":1127186,"quote":"Finance \nAct, 2013","quote_sha256":"9149405aba9e1fc76fadebc4759c9c22335f59f845269de445b1b273d5dfa80c","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1126998,"character_end":1127294,"quote":" Tax \nBase.] \n \n                                            \n1Added by the Finance Act, 2008. \n2The heading “DIRECTORATE-GENERAL OF WITHHOLDING TAXES” substituted by the Finance \nAct, 2013. \n3Added by the Finance Act, 2013. \n4 Added by the Finance Act, 2013. \n5Inserted by the Finance Act, 2017. ","quote_sha256":"b45925b42307211db546e25b6a134c5bc725a99dda6c94031b6215c63b80dfb7","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff785ea5718e316ecd64","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127203,"character_end":1127220,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127033,"character_end":1127294,"quote":"                         \n1Added by the Finance Act, 2008. \n2The heading “DIRECTORATE-GENERAL OF WITHHOLDING TAXES” substituted by the Finance \nAct, 2013. \n3Added by the Finance Act, 2013. \n4 Added by the Finance Act, 2013. \n5Inserted by the Finance Act, 2017. ","quote_sha256":"fd6674dce496331e7b536e5cc9df91722be340a0c8913b5d3610974d1fea9f1d","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b29aac90f6563b1e582","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127225,"character_end":1127255,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127055,"character_end":1127294,"quote":"   \n1Added by the Finance Act, 2008. \n2The heading “DIRECTORATE-GENERAL OF WITHHOLDING TAXES” substituted by the Finance \nAct, 2013. \n3Added by the Finance Act, 2013. \n4 Added by the Finance Act, 2013. \n5Inserted by the Finance Act, 2017. ","quote_sha256":"807cb089902b9b877e5dc08a396778f0d0997408790a2a22d4fb2309c7b7310b","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd1cdea57ee40bc673cd","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127275,"character_end":1127292,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1127105,"character_end":1127294,"quote":" “DIRECTORATE-GENERAL OF WITHHOLDING TAXES” substituted by the Finance \nAct, 2013. \n3Added by the Finance Act, 2013. \n4 Added by the Finance Act, 2013. \n5Inserted by the Finance Act, 2017. ","quote_sha256":"fb3cf838e5506dd5a5ccc0c40992a30005cf69a731b5fb315577edd3f15c9688","reader_fragment":"p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1126400-1128000-ec3158e2e6740ec7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d28e09492a5f29c818e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1129921,"character_end":1129938,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1129751,"character_end":1129940,"quote":" transfer pricing audit and may further specify functions, jurisdiction and powers of the \nDirectorate-General of Transfer Pricing.] \n2 The word “Tar” substituted by the Finance Act, 2019. ","quote_sha256":"8a41fae9f9e710e60cf73fb0ac67e27b70809bf6046db8554e3134c491900360","reader_fragment":"p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1129600-1131200-2ed0b6f4ab151ace","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dfd16f7a709d48a95381","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132341,"character_end":1132358,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1132171,"character_end":1132362,"quote":"\n                                            \n1 New sub-sections (5) & (6) inserted through Tax Law (Second Amendment) 2019, dated 26th \nDecember, 2019 \n2Inserted by the Finance Act, 2018. \n ","quote_sha256":"b11446137a412d0f1a8b99cdec6c72d1a8808fc7e5accd9d27b86eaaa998f4ad","reader_fragment":"p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1131200-1132800-0e4ee93af1826642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd8edddefed7351871e3","source":"pk-code-f40603913b933194","title":"Finance Act 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1138895,"character_end":1138911,"quote":"Finance Act 2019","quote_sha256":"da521994ec95d4b5fdcfc9b066e4ad84b2ecf62e910bc29d3202e77832800da7","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1138725,"character_end":1139141,"quote":"oint. \n \n(2) The Board may, by notification in the official Gazette,-  \n \n                                            \n1In section 230F, sub-section (23) omitted through Finance Act 2019, omitted sub-section read as \nfollows: \n(23) \nFrom  the  date  of  appointment  as  mentioned  in  sub-section  (22), rates mentioned in column \n(3) of the Table in Division XVIII shall be 1% and  provisions  of  clause  (c)  of ","quote_sha256":"143270da5ae821607439bc2c54272fce991331c8705d09eaa0d915500d72bc58","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1c4f7c93744a19be795","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139322,"character_end":1139339,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1139200-1140800-6bd53cfe48ff1388","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1139152,"character_end":1139343,"quote":"n  (4)  of  \nsection  111,  section 236C, section 236W and Division X of Part IV of the First Schedule shall not \napply. \n \n2New section (230G) & (230H) inserted through Finance Act, 2019.   ","quote_sha256":"6bc868dad94678506c61efadcaa9ae347085e05b4a478a35d9d4480a549fd6bb","reader_fragment":"p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1137600-1139200-1b2162d1251f32c5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-291c59a1056cfe5352f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141712,"character_end":1141729,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141542,"character_end":1141782,"quote":"ign and \ndelivery of tax administration for maximising revenue within existing provisions to \n                                            \n1 Section 230I inserted by the Finance Act, 2021. \n2  Section 230J inserted by the Finance Act 2023. ","quote_sha256":"f32afa8612f0c6746762d3a1cfb194f68f8ad6d35c5d45bb8e1c515ef7e0a001","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-77602e225cae71aa7eca","source":"pk-code-f40603913b933194","title":"Finance Act 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141764,"character_end":1141780,"quote":"Finance Act 2023","quote_sha256":"7d4533c8317fb5d55f06a3a75fbc113c3251e222a91f3d3b7d8e5816199b924e","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1141594,"character_end":1141782,"quote":"ng revenue within existing provisions to \n                                            \n1 Section 230I inserted by the Finance Act, 2021. \n2  Section 230J inserted by the Finance Act 2023. ","quote_sha256":"606e613cb1f0ea6b3c21cefee0387f08cab63659d1ce769a6999cceb37fc9583","reader_fragment":"p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1140800-1142400-1941a48cfbd84586","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7274722bdd5986d19a67","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146332,"character_end":1146348,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146162,"character_end":1146350,"quote":"r sections 207 and 208 from conducting \nprosecution Part XI of Chapter X of the Ordinance.] \n                                            \n1  Section 230K inserted by the Finance Act 2024. ","quote_sha256":"bef6ed1dda0c9d743d7520ac868e5af87562b5c4c03d1c517eb70358c85a4f1d","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f3c0f7f9ce5d4affa27","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146557,"character_end":1146574,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1146387,"character_end":1146804,"quote":"________________________ \n \n455 \n \n1[  ] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Section 231 omitted by the Finance Act, 2005. The omitted section 231 read as follows: \n“231. Functions and Powers of Directorate.- (1)  The functions of the Directorate-General of \nInspection shall be, namely:- \n(a) To carry out inspections of income tax cases and offices;","quote_sha256":"b072f9e1915258d2a0ead807df15e6d25732c2ae39599187f450d8f56c764296","reader_fragment":"p-r-2b2ba404-1145600-1147200-208ac552544729e1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1145600-1147200-208ac552544729e1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a86b227afea2346c66dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148242,"character_end":1148259,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148072,"character_end":1148489,"quote":" banking company shall \ndeduct advance adjustable tax at the rate of 8[0.8%] of the cash withdrawal from a \n                                            \n1Inserted by the Finance Act, 2005. \n2 Section 231A omitted by the Finance Act, 2021. The omitted section read as follows: \n“231A. Cash withdrawal from a bank.—2[(1) Every banking company shall deduct tax at the rate \nspecified in Division VI of Part IV of the Fir","quote_sha256":"d5d929238464f3e140cc8ac84e6030d76c94bd053197eb3978ae427574972547","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bed10054f5a9a37f121b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148292,"character_end":1148309,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148122,"character_end":1148539,"quote":"tax at the rate of 8[0.8%] of the cash withdrawal from a \n                                            \n1Inserted by the Finance Act, 2005. \n2 Section 231A omitted by the Finance Act, 2021. The omitted section read as follows: \n“231A. Cash withdrawal from a bank.—2[(1) Every banking company shall deduct tax at the rate \nspecified in Division VI of Part IV of the First Schedule, if the payment for cash withdrawal, o","quote_sha256":"f30b738a03a8696fabc8df0ad6032b8fac374d3e9fed9fb0a95d80034bcf1fae","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8622488b0ef3040d67e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148837,"character_end":1148854,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1148667,"character_end":1149084,"quote":" of doubt, it is clarified that the said fifty thousand rupees \nshall be aggregate withdrawals from all the bank accounts in a single day.” \n3 Sub-section (2) omitted by Finance Act, 2015. The omitted sub-section (2) read as follows:-  \n“(2)  \nAdvance tax under this section shall not be collected in the case of withdrawals made by,-  \n \n \n(a)  \nthe Federal Government or a Provincial Government; \n \n \n(b)  \na foreig","quote_sha256":"8441232e57e6b422d86c0aa1b2b77470ef9a3444d555c9d893890c88522d8f25","reader_fragment":"p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1147200-1148800-5677a0e0dc6c8ebf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2d2cc19478d66029798","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149264,"character_end":1149281,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149094,"character_end":1149511,"quote":" or a diplomatic mission in Pakistan; or \n(c)  \na person who produces a certificate from the Commissioner that his income \nduring the tax year is exempt.” \n4Added by the Finance Act, 2010. \n5 Section 231AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“231AA. Advance tax on transactions in bank.— (1) Every banking company, non-banking financial \ninstitution, exchange company or any author","quote_sha256":"9300615ca9215683df1b81532e1eae54477db761675f092520952ca744d1ab2e","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-694311a012a139dc89be","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149315,"character_end":1149332,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1149145,"character_end":1149562,"quote":"erson who produces a certificate from the Commissioner that his income \nduring the tax year is exempt.” \n4Added by the Finance Act, 2010. \n5 Section 231AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“231AA. Advance tax on transactions in bank.— (1) Every banking company, non-banking financial \ninstitution, exchange company or any authorized dealer of foreign exchange shall collect advan","quote_sha256":"9887086309a6ba3c2952ac754255fa2eb42d69caf335a9a6ffa59a5770d73bdb","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b685833f73f1258c29d9","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150435,"character_end":1150452,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150265,"character_end":1150682,"quote":"payments for transactions mentioned in \nsub-section (1) or sub-section (2) as the case may be, exceed twenty-five thousand rupees in a day. \n6 Sub-section (4) omitted by Finance Act, 2015.  Omitted sub-section (4) read as follows:-     \n“(4) \nAdvance tax under this section shall not be collected in the case of transactions made by,— \n \n(a) \nthe Federal Government or a Provincial Government; \n \n(b) \na foreign diplo","quote_sha256":"1190a4f4936946ccab2dcf4f192521b1c776fc95cbebffeb848e908e99eaad5c","reader_fragment":"p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1148800-1150400-ed785c05dbd7785b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a9c597535b14672e70af","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150875,"character_end":1150892,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150705,"character_end":1150956,"quote":"sion in Pakistan; or  \n \n(c) \na person who produces a certificate from the Commissioner that its income during the \ntax year is exempt.] \n7 Section 231AB inserted by the Finance Act, 2023. \n8 The expression “0.6%” substituted by the Finance Act 2025. ","quote_sha256":"aaff3dcab62aec74d224b0c647496b0de7fec84eae550ae483cb8e54c91e0487","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1a7223d820d8e9f63ae","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150938,"character_end":1150954,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1150768,"character_end":1150956,"quote":"te from the Commissioner that its income during the \ntax year is exempt.] \n7 Section 231AB inserted by the Finance Act, 2023. \n8 The expression “0.6%” substituted by the Finance Act 2025. ","quote_sha256":"e861991e6d499663ac159477d937040a5ecdbc470fd77213e35c4e5ca649e7c2","reader_fragment":"p-r-2b2ba404-1150400-1152000-04872c391775f6a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1150400-1152000-04872c391775f6a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6760208d07cd968d9cc2","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152647,"character_end":1152664,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1152477,"character_end":1152894,"quote":"tor vehicle, at the rates specified in Division VII of Part IV \nof the First Schedule:  \n \n                                            \n1 Section 231B substituted by the Finance Act, 2014. The substituted section 231B read as follows: \n \n1[231B. Advance tax on private motor vehicles.— Every motor vehicle registering authority of Excise \nand Taxation Department shall collect advance tax at the time of registration ","quote_sha256":"ff8b35cddc9d21a587081903e4033912c29202ea00c137b34775b4b587692aac","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-20960f95ed88d3c9a639","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153324,"character_end":1153341,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153154,"character_end":1153571,"quote":"vincial Government; \n \n \n(c)  \nthe Local Government; \n \n \n(d)  \na foreign diplomat; or \n \n \n(e)  \na diplomatic mission in Pakistan.” \n2 The word “private” omitted by the Finance Act, 2022. \n3 Full-stop substituted by the Finance Act 2016. \n4 Added by the Finance Act, 2016. \n5Added by the Finance Act, 2016. \n6Sub-section (1A) substituted by the Finance Act, 2017. The substituted sub-section (1A) read as \nfollows: \n","quote_sha256":"7af6d036f8fb782b1bfdea3b69042f660ce1ff5e18105e973ac54e570aef69d1","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4468e882c535ee794210","source":"pk-code-f40603913b933194","title":"Finance Act 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153375,"character_end":1153391,"quote":"Finance Act 2016","quote_sha256":"7ad87983e2b961c17766dad66d987e5c75489a266234d6115f15dad2f7f41ee5","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153205,"character_end":1153621,"quote":"; \n \n \n(d)  \na foreign diplomat; or \n \n \n(e)  \na diplomatic mission in Pakistan.” \n2 The word “private” omitted by the Finance Act, 2022. \n3 Full-stop substituted by the Finance Act 2016. \n4 Added by the Finance Act, 2016. \n5Added by the Finance Act, 2016. \n6Sub-section (1A) substituted by the Finance Act, 2017. The substituted sub-section (1A) read as \nfollows: \n“ (1A)  Every leasing company or a scheduled bank ","quote_sha256":"ea7853c3d0a6a3055d68de5bec729ccd70523e91df91e235c651a328998469f8","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfff1f9059dff9bab849","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153396,"character_end":1153426,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153226,"character_end":1153656,"quote":"n diplomat; or \n \n \n(e)  \na diplomatic mission in Pakistan.” \n2 The word “private” omitted by the Finance Act, 2022. \n3 Full-stop substituted by the Finance Act 2016. \n4 Added by the Finance Act, 2016. \n5Added by the Finance Act, 2016. \n6Sub-section (1A) substituted by the Finance Act, 2017. The substituted sub-section (1A) read as \nfollows: \n“ (1A)  Every leasing company or a scheduled bank or an investment bank or a developm","quote_sha256":"6e7018a9a62d06b43fe6035eb1897b3cf9bc1fb6e0bce05b35bc6d3149fdff8f","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a89c968f2d5286c314c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153443,"character_end":1153460,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153273,"character_end":1153690,"quote":"in Pakistan.” \n2 The word “private” omitted by the Finance Act, 2022. \n3 Full-stop substituted by the Finance Act 2016. \n4 Added by the Finance Act, 2016. \n5Added by the Finance Act, 2016. \n6Sub-section (1A) substituted by the Finance Act, 2017. The substituted sub-section (1A) read as \nfollows: \n“ (1A)  Every leasing company or a scheduled bank or an investment bank or a development \nfinance institution or a moda","quote_sha256":"5d475a67cb7ea210146b27330f14929cb3a7a3f6ae0f68152fcc957baaab5e44","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-982fa6b67cec36c0adf9","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153500,"character_end":1153517,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153330,"character_end":1153747,"quote":"e Act, 2022. \n3 Full-stop substituted by the Finance Act 2016. \n4 Added by the Finance Act, 2016. \n5Added by the Finance Act, 2016. \n6Sub-section (1A) substituted by the Finance Act, 2017. The substituted sub-section (1A) read as \nfollows: \n“ (1A)  Every leasing company or a scheduled bank or an investment bank or a development \nfinance institution or a modaraba shall, at the time of leasing of a motor vehicle to ","quote_sha256":"260a96775f109359726e8966a21b777ee43778b5224a1982a29d3878451dd490","reader_fragment":"p-r-2b2ba404-1152000-1153600-64748057096b643c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1152000-1153600-64748057096b643c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33b5e364344424623fbf","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153891,"character_end":1153908,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153721,"character_end":1153966,"quote":"ing of a motor vehicle to a non-filer, collect \nadvance tax at the rate of three per cent of the value of the motor vehicle.” \n7  The word “non-filer” substituted though Finance Act, 2019.  \n8The word “private” omitted by the Finance Act, 2022. ","quote_sha256":"1791e52adabe75a2766e92af0a9a5d42ef00597f25bf79188e0f76362723ffa2","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ccd419f98d89457692ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153947,"character_end":1153964,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1153777,"character_end":1153966,"quote":"tax at the rate of three per cent of the value of the motor vehicle.” \n7  The word “non-filer” substituted though Finance Act, 2019.  \n8The word “private” omitted by the Finance Act, 2022. ","quote_sha256":"2b49a2f689f8f99648efe7fc208ff96b32a9e2d2f1fee6a045f64f2f5a20c86c","reader_fragment":"p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1153600-1155200-09d26eea9970dcec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2d66a7c348423c46f4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1156013,"character_end":1156030,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1155843,"character_end":1156217,"quote":"sition of an \nunregistered vehicle from the Federal or a Provincial Government; \nand  \n \n                                            \n1  Sub-section (2A) inserted by the Finance Act, 2021. Earlier sub-section (2A) was inserted through \nTax Laws (Amendment) Ordinance, 2021. \n2  The word “car or jeep” substituted by the Finance Act, 2015. \n3 Added by the Finance Act, 2015. ","quote_sha256":"33925cc1b8d7ba7f68b7829032ecf8536f01b71296ab426e84d31eda0e4b9539","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b434d0986dd86bdc1bca","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1156163,"character_end":1156180,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1155993,"character_end":1156217,"quote":"2A) inserted by the Finance Act, 2021. Earlier sub-section (2A) was inserted through \nTax Laws (Amendment) Ordinance, 2021. \n2  The word “car or jeep” substituted by the Finance Act, 2015. \n3 Added by the Finance Act, 2015. ","quote_sha256":"693f2f93409af92bdff4405b410f2ce8a11de1b61057cd68c1ff92f1e0925a94","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5e7ea22f61d16786336","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1156185,"character_end":1156215,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1156015,"character_end":1156217,"quote":"nance Act, 2021. Earlier sub-section (2A) was inserted through \nTax Laws (Amendment) Ordinance, 2021. \n2  The word “car or jeep” substituted by the Finance Act, 2015. \n3 Added by the Finance Act, 2015. ","quote_sha256":"5cede21e714daf6282a4448f0db799837cc0f5f696c346a1971c49bc2216f579","reader_fragment":"p-r-2b2ba404-1155200-1156800-6601e080c28b0191","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1155200-1156800-6601e080c28b0191","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f23130e950804b48e77","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157516,"character_end":1157533,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157346,"character_end":1157763,"quote":"rson, as the case may be, employing the services of such foreign \nnational.] \n \n3[   ] \n                                            \n1 Sub-section (7) substituted by the Finance Act, 2022. The substituted sub-section read as follows: \n“(7) For the purpose of this section “motor vehicle” includes car, jeep, van, sports utility \nvehicle, pick-up trucks for private use, caravan automobile, limousine, wagon and any ot","quote_sha256":"f32fc078240f7fc867e6d6e968682ea3603a85e1dcdf1e4b079b3c17709fbfd0","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66fea615925f589b4738","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158035,"character_end":1158052,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157865,"character_end":1158282,"quote":" that a motor vehicle does not include \na rickshaw, motorcycle-rickshaw and any other motor vehicle having engine capacity upto \n200cc.”  \n2 Section 231C inserted by the Finance Act, 2023. \n3 Omitted by the Finance Act, 2002. The omitted section 232 read as follows: \n“232. Transfer of funds. - (1) Advance tax at the rate specified in Part-IV of the First Schedule shall \nbe collected by a person — \n(a) \nclearing an","quote_sha256":"fc9c9663bbf4272710fb1c99fb67ec7b07e6c4739b83514f518584d28ea154af","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03188516e4ac3e9a4268","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1158057,"character_end":1158089,"quote":"Omitted by the Finance Act, 2002","quote_sha256":"0c70d2cdccd6fb9dd89aaacaf5d93250bcc2060b5846ff0b2851f622442a242f","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1157887,"character_end":1158319,"quote":"does not include \na rickshaw, motorcycle-rickshaw and any other motor vehicle having engine capacity upto \n200cc.”  \n2 Section 231C inserted by the Finance Act, 2023. \n3 Omitted by the Finance Act, 2002. The omitted section 232 read as follows: \n“232. Transfer of funds. - (1) Advance tax at the rate specified in Part-IV of the First Schedule shall \nbe collected by a person — \n(a) \nclearing an outstation cheque of an amount exclu","quote_sha256":"b6ff37f66407d538e58d38f7b1f57be88a1b0a8d80190d2d83b86bef8d7ecd02","reader_fragment":"p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1156800-1158400-e9be01f3b1770530","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2e41a19287e910b8d0a","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160783,"character_end":1160800,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1160613,"character_end":1161030,"quote":"ch company; \n(g)     a person who holds National Tax Number and furnishes a statement to that bank in the \nprescribed form and manner.” \n1 Section 233 substituted by the Finance Act, 2005. The substituted section 233 read as follows:  \n“233. Brokerage and Commission.- (1) Where any payment on account of brokerage or \ncommission is made by the Federal Government, a Provincial Government, a local authority, a \ncompa","quote_sha256":"99cfc37364340e77d63bd2cbeabfd1570b721dfc85cd2a801ae3189e507a027e","reader_fragment":"p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1160000-1161600-9a17a9bfc273b270","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14b3f3f74eb61b99915e","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162052,"character_end":1162069,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1161882,"character_end":1162299,"quote":"n under sub-section (1) or sub-section (3), the tax so \ncollected shall be the final tax on the income of such persons.” \n2The words “local authority” substituted by the Finance Act, 2008. \n3 The expression “association of persons constituted by, or under any law” substituted by the Finance \nAct, 2021. \n4The word “resident” omitted by the Finance Act, 2006. \n5Inserted by the Finance Act, 2010. \n6Inserted by the Fi","quote_sha256":"3f6ac825a14a1a36ff7ba1bcdeb4ce18dc42ca1025e0d6e890a4d30910dffcf3","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35c6c021e6d05b41e0cf","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162166,"character_end":1162184,"quote":"Finance \nAct, 2021","quote_sha256":"f0766b036b6fac2fbe265ad0537bc00d31c2ff92f85e8b108a7115cbbf97871d","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1161996,"character_end":1162316,"quote":"sons.” \n2The words “local authority” substituted by the Finance Act, 2008. \n3 The expression “association of persons constituted by, or under any law” substituted by the Finance \nAct, 2021. \n4The word “resident” omitted by the Finance Act, 2006. \n5Inserted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2017. ","quote_sha256":"e01094c4fef8e49e990dcf9a9075ccd5d32b440f8742ea79fa5cbfe20c19952c","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74e551f4355583926882","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162223,"character_end":1162240,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162053,"character_end":1162316,"quote":"inance Act, 2008. \n3 The expression “association of persons constituted by, or under any law” substituted by the Finance \nAct, 2021. \n4The word “resident” omitted by the Finance Act, 2006. \n5Inserted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2017. ","quote_sha256":"a8f8770014c0eba07047646bf4b167b4690c295c702d6b703c2afd9fb8d431c1","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46cf957ff3d13ea29813","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162260,"character_end":1162277,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162090,"character_end":1162316,"quote":"association of persons constituted by, or under any law” substituted by the Finance \nAct, 2021. \n4The word “resident” omitted by the Finance Act, 2006. \n5Inserted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2017. ","quote_sha256":"5abef3fc060f4714f75a61141ca254e7efcbc63c2acee72340d5bbf6fb6889f0","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-11cec1f2781e8b492d7c","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162297,"character_end":1162314,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1162127,"character_end":1162316,"quote":", or under any law” substituted by the Finance \nAct, 2021. \n4The word “resident” omitted by the Finance Act, 2006. \n5Inserted by the Finance Act, 2010. \n6Inserted by the Finance Act, 2017. ","quote_sha256":"638b95439e5ec55a1ac9ff42a3bd68cf14cc05265fc429d64be3a60fe36b5492","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f1b79327f18f638a392","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163216,"character_end":1163233,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163046,"character_end":1163463,"quote":"ctions (1) or (2A) of this section.] \n \n6[   ]  \n \n7[     ] \n \n8[     ]  \n \n 9[     ] \n                                            \n1The word “final” substituted through Finance Act, 2019. \n2Inserted by the Finance Act, 2012. \n3The words “the tax so collected” substituted by the Finance Act, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 202","quote_sha256":"d978d3f95bca27d9fcb41770356710ea125629383340e903ccf6ffe7e55ee315","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e62af9c95942d36a181","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163253,"character_end":1163270,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163083,"character_end":1163500,"quote":"\n \n6[   ]  \n \n7[     ] \n \n8[     ]  \n \n 9[     ] \n                                            \n1The word “final” substituted through Finance Act, 2019. \n2Inserted by the Finance Act, 2012. \n3The words “the tax so collected” substituted by the Finance Act, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004","quote_sha256":"ebe84713cfe2af7b4b62d6d16705cb0591ae616467c1a43c6198f3db7124a205","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf94b6e311c59abe5501","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163326,"character_end":1163343,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163156,"character_end":1163573,"quote":"                     \n1The word “final” substituted through Finance Act, 2019. \n2Inserted by the Finance Act, 2012. \n3The words “the tax so collected” substituted by the Finance Act, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004. \n7 Section 233A omitted by the Finance Act, 2021. The omitted section r","quote_sha256":"f1a0f7ca911288f43a2bbb309996c7019cf339f2fe1d2202713223ac279256d9","reader_fragment":"p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1161600-1163200-cd7aed693b358a67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50a2124dfea073b39cd1","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163384,"character_end":1163401,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163214,"character_end":1163631,"quote":"h Finance Act, 2019. \n2Inserted by the Finance Act, 2012. \n3The words “the tax so collected” substituted by the Finance Act, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004. \n7 Section 233A omitted by the Finance Act, 2021. The omitted section read as follows: \n“233A. Collection of tax by a stock excha","quote_sha256":"3f42c00a2c04e67b86aaaac017d4d85f801642ad9ddf13e4e0c57ac72975e2aa","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fdf200d4921b00c9be0e","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163483,"character_end":1163500,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163313,"character_end":1163730,"quote":"tuted by the Finance Act, 2012. \n4The word “final” substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004. \n7 Section 233A omitted by the Finance Act, 2021. The omitted section read as follows: \n“233A. Collection of tax by a stock exchange registered in Pakistan.— (1) A stock exchange \nregistered in Pakistan shall collect advance tax","quote_sha256":"9fbf40c2c9bd4de5affb72037f49fe36fe4ad30cc17bf0e7701435b6cfce80e1","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6282060735077afd381","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163533,"character_end":1163550,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1163363,"character_end":1163780,"quote":" substituted through Finance Act, 2019. \n5 Explanation added by the Finance (Supplementary) Act, 2022 \n6Inserted by the Finance Act, 2004. \n7 Section 233A omitted by the Finance Act, 2021. The omitted section read as follows: \n“233A. Collection of tax by a stock exchange registered in Pakistan.— (1) A stock exchange \nregistered in Pakistan shall collect advance tax,— \n(a)  \nat the rates specified in Division IIA o","quote_sha256":"efcec24ed184baaff8eb131c52527ee7c8b7748538e824a3fba2b7232f1aa95d","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a232ce98be24cee3833","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164259,"character_end":1164292,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164089,"character_end":1164522,"quote":"7[.] \n7[  ] \n7[  ] \n7[7[(2) The tax collected under sub-section (1) shall be 7[adjustable].] \n7[(3) This section shall not apply from the first day of March. 2019.” \n \n8 Inserted by the Finance Act, 2012. \n9 Section 233AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“233AA. Collection of tax by NCCPL.—NCCPL shall collect advance tax from the members of \nStock Exchange registered in Pakistan 9[, margin f","quote_sha256":"c4f50d42bafb6f3b3956677882c6ec40473749487abb409584373d4887a96023","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b37c76655d91da477cce","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164326,"character_end":1164343,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1164156,"character_end":1164573,"quote":" shall be 7[adjustable].] \n7[(3) This section shall not apply from the first day of March. 2019.” \n \n8 Inserted by the Finance Act, 2012. \n9 Section 233AA omitted by the Finance Act, 2021. The omitted section read as follows: \n“233AA. Collection of tax by NCCPL.—NCCPL shall collect advance tax from the members of \nStock Exchange registered in Pakistan 9[, margin financiers, trading financiers and lenders],in \nresp","quote_sha256":"974dc9f5c70f2ba11baa48a9a64f0813b1988a80a3c73fb740f9d2ad44f55738","reader_fragment":"p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1163200-1164800-5a5ce5527ec570c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6581dddb80c9f6590fa2","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166419,"character_end":1166436,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166249,"character_end":1166666,"quote":"ion shall not apply to any Mutual Fund \nspecified in sub-clause (2) of clause (57) of Part I of the Second Schedule.” \n1The words “Transport business” substituted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or","quote_sha256":"7beaa3acf9ff9e2a10bd31d8cd22ae2c08e3a196a9afdbd3e84bdbebcdb3324f","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17569d33f6e3853269a5","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166441,"character_end":1166474,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166271,"character_end":1166704,"quote":" any Mutual Fund \nspecified in sub-clause (2) of clause (57) of Part I of the Second Schedule.” \n1The words “Transport business” substituted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act,","quote_sha256":"00d3f62fdc32745a772c1c30b96d963f441799458412a2b14f62c35a5e9614ed","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a504dc78796ba47890f9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166479,"character_end":1166512,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166309,"character_end":1166742,"quote":"use (2) of clause (57) of Part I of the Second Schedule.” \n1The words “Transport business” substituted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted ","quote_sha256":"a7322196c9749f0f5deddf405ac1183722875d168426d26448fee3833f05b14c","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35090abb9539d89e839d","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166541,"character_end":1166558,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166371,"character_end":1166788,"quote":"e words “Transport business” substituted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted by the Finance Act, 2013. The substituted sub-","quote_sha256":"79092e65cf694afc614825f2d2c33310fb708b6176d0c21a02901092804e483b","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91385370ac6d7760d408","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166563,"character_end":1166596,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166393,"character_end":1166826,"quote":"iness” substituted by the Finance Act, 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted by the Finance Act, 2013. The substituted sub-section  (5) read as \nfollows: \n  \n“(5","quote_sha256":"7d081a9ea0d2bf44e902078e4adebe7a073ad4c8f3595fd2bc0f9e555019a55c","reader_fragment":"p-r-2b2ba404-1164800-1166400-0483af2bdae75743","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1164800-1166400-0483af2bdae75743","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3da45fd48f1b0780a3a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166601,"character_end":1166634,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166431,"character_end":1166864,"quote":" 2008. \n2 Inserted by the Finance Act, 2002. \n3 Inserted by the Finance Act, 2013. \n4Comma substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted by the Finance Act, 2013. The substituted sub-section  (5) read as \nfollows: \n  \n“(5) \nWhere tax is collected from any per","quote_sha256":"2a01a1e1fe1380c884325188439ce62a510bcd574819e14c23bfbf91ab47a918","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ec337e6c6e9c0435ddf","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166692,"character_end":1166709,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166522,"character_end":1166939,"quote":"substituted by the Finance Act, 2013. \n5 Inserted by the Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted by the Finance Act, 2013. The substituted sub-section  (5) read as \nfollows: \n  \n“(5) \nWhere tax is collected from any person being the owner of goods transport vehicle, the \ntax so collected shall","quote_sha256":"8397cce51e5bcf41349a3585cb18e3a292ef480b179fdcb8e40bc215409d19df","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d37536ae190732ac4c20","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166749,"character_end":1166766,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166579,"character_end":1166996,"quote":"Finance Act, 2013. \n6 Inserted by the Finance Act, 2002. \n7 The words “2030 kilogram or more but” omitted by the Finance Act, 2003. \n8 Sub-section (5) substituted by the Finance Act, 2013. The substituted sub-section  (5) read as \nfollows: \n  \n“(5) \nWhere tax is collected from any person being the owner of goods transport vehicle, the \ntax so collected shall be the final tax on the income of such person from plyin","quote_sha256":"9576259477090e448096ad0cd5e33d3e6b015544b3589cabd6b50582b3fd9582","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9405ab760e923f6ca07","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167036,"character_end":1167066,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166866,"character_end":1167296,"quote":"n being the owner of goods transport vehicle, the \ntax so collected shall be the final tax on the income of such person from plying, or hiring out, of \nsuch vehicle.” \n9 Added by the Finance Act, 2015. \n10 Inserted by the Finance Act, 2007. \n11 Section 234A omitted by the Finance Act, 2021. The omitted section read as follows: \n   “234A CNG Stations.—(1) There shall be collected advance tax at the rate specified in Division VI","quote_sha256":"10fb727e86850b3367fa575fbef4bf67b1e96b9ac4488dde67b7506452470feb","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d8b0e98425d3d0269ed","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167072,"character_end":1167105,"quote":"Inserted by the Finance Act, 2007","quote_sha256":"46cbb292aa3f5858f58f0465b4907392658657b6b84c2a2ad48300d5cf6e5114","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166902,"character_end":1167335,"quote":" vehicle, the \ntax so collected shall be the final tax on the income of such person from plying, or hiring out, of \nsuch vehicle.” \n9 Added by the Finance Act, 2015. \n10 Inserted by the Finance Act, 2007. \n11 Section 234A omitted by the Finance Act, 2021. The omitted section read as follows: \n   “234A CNG Stations.—(1) There shall be collected advance tax at the rate specified in Division VIB  \nof Part III of the First Schedule o","quote_sha256":"613bfff8b8448d160d963aa42e027cde07e79f2cdbe7f960d2b79b29b1884de0","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1b9372ef55612db62b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1167139,"character_end":1167156,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1166969,"character_end":1167386,"quote":"e of such person from plying, or hiring out, of \nsuch vehicle.” \n9 Added by the Finance Act, 2015. \n10 Inserted by the Finance Act, 2007. \n11 Section 234A omitted by the Finance Act, 2021. The omitted section read as follows: \n   “234A CNG Stations.—(1) There shall be collected advance tax at the rate specified in Division VIB  \nof Part III of the First Schedule on the amount of gas bill of a Compressed Natural Ga","quote_sha256":"133a720a169d17b2d16cae5535fec27a7f9e68929631df2dd609f38f1236981f","reader_fragment":"p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1166400-1168000-c66e92ce95bcc219","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3749676eb9feabefc4e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169166,"character_end":1169183,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1168996,"character_end":1169413,"quote":"ferred to in sub-section (3) means the tax collected under \nsub-section (1) which is inclusive of sales tax and all incidental charges.] \n1Sub-section (4) omitted by the Finance Act, 2017. The  omitted sub-section (4) is read as follows: \n “(4) \nThe taxpayers shall not be entitled to claim any adjustment of withholding tax collected \nor deducted under any other head, during the tax year.” \n2 Expression inserted th","quote_sha256":"cfa33f601fa7d795318f0a3370c2ca9c2689420def817ac63d269594b3e46a9c","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27de60939f2a402b5566","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169419,"character_end":1169436,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169249,"character_end":1169666,"quote":"payers shall not be entitled to claim any adjustment of withholding tax collected \nor deducted under any other head, during the tax year.” \n2 Expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Inserted by the Finance Act, 2021. \n4 Full stop substituted and proviso added by the Finance Act, 2021. \n5 Sub-section (1A) added by the Finance Act, 2022. \n6 Sub-section (1A) omitted and deemed to have b","quote_sha256":"513d9b6b88ccf368b89d7ae9e9cab2d2f0fa7fcbc1f75525187b003b53cbc882","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f30a94672eaad58cc03a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169462,"character_end":1169495,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169292,"character_end":1169725,"quote":"djustment of withholding tax collected \nor deducted under any other head, during the tax year.” \n2 Expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Inserted by the Finance Act, 2021. \n4 Full stop substituted and proviso added by the Finance Act, 2021. \n5 Sub-section (1A) added by the Finance Act, 2022. \n6 Sub-section (1A) omitted and deemed to have been so omitted from the 1st day of July, 2022 by the \nTax L","quote_sha256":"55ffaf5ae1cdf5a5e629f664789ff845fe5477dc68af2f677e53c9375b684075","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80afc85290725a3362d6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169547,"character_end":1169564,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169377,"character_end":1169794,"quote":"tax year.” \n2 Expression inserted through Finance Act, 2020 dated 30th June, 2020 \n3 Inserted by the Finance Act, 2021. \n4 Full stop substituted and proviso added by the Finance Act, 2021. \n5 Sub-section (1A) added by the Finance Act, 2022. \n6 Sub-section (1A) omitted and deemed to have been so omitted from the 1st day of July, 2022 by the \nTax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier thi","quote_sha256":"e5258beeb8ccb3ee27f98e538b3abcdfaf85d6afa5ba78cb4461ef068a569f12","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a9986cf9a2ca097c4a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169599,"character_end":1169616,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1169429,"character_end":1169846,"quote":"t, 2020 dated 30th June, 2020 \n3 Inserted by the Finance Act, 2021. \n4 Full stop substituted and proviso added by the Finance Act, 2021. \n5 Sub-section (1A) added by the Finance Act, 2022. \n6 Sub-section (1A) omitted and deemed to have been so omitted from the 1st day of July, 2022 by the \nTax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier this sub-section was \nomitted through Tax Laws (Second ","quote_sha256":"fc7dfab51c71a62b8cdd75d69baaa0fee7b130eb5898ccbafafc0970c1ef37d3","reader_fragment":"p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1168000-1169600-ff73eb05fc4ab91c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-05f4844ee0f552b610e0","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170351,"character_end":1170370,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170181,"character_end":1170479,"quote":"rdinance: \nProvided that the tax shall not be collectible under this sub-section if the tax has been collected \nfrom the person under sub-section (9) of section 3 of the Sales Tax Act, 1990 as provided in the \ngeneral order issued under section 99A of the Ordinance.” \n7 Added by Finance Act 2017. ","quote_sha256":"5b932b8f7c3736ca25d0d60663fad43f61dfe2ac19da282fee4ab1ac8f86db1e","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28dce3c0b57ccae422a7","source":"pk-code-f40603913b933194","title":"Added by Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170452,"character_end":1170477,"quote":"Added by Finance Act 2017","quote_sha256":"c2d7dbe62215b3f13f7659325fcaf5a0a652f31597fe6b8ad3180b06f72e6fdb","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1170282,"character_end":1170479,"quote":"collected \nfrom the person under sub-section (9) of section 3 of the Sales Tax Act, 1990 as provided in the \ngeneral order issued under section 99A of the Ordinance.” \n7 Added by Finance Act 2017. ","quote_sha256":"b9b29be147da9071f8b0d96ed69c586246066e26b6cf60ba699395f376909543","reader_fragment":"p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1169600-1171200-d11d920bd861dd32","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a36bd684b9635938527d","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171416,"character_end":1171433,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171246,"character_end":1171663,"quote":"company, tax collected shall be adjustable against \ntax liability.] \n \n6[   ]  \n7[   ] \n8[   ] \n                                            \n1Expression inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words “for the tax year” substituted by the Finance Act, 2021. \n3Sub-section (4) substituted by the Finance Act, 2009. The substituted sub-section (4) read as follows: \n“(4) The tax collected under th","quote_sha256":"c7d1d70ad283362345705e6a50e4fc2a800bb483bc5d618c45be623506ab3861","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b733a6532b1de749bf8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171507,"character_end":1171524,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171337,"character_end":1171754,"quote":"  ] \n                                            \n1Expression inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words “for the tax year” substituted by the Finance Act, 2021. \n3Sub-section (4) substituted by the Finance Act, 2009. The substituted sub-section (4) read as follows: \n“(4) The tax collected under this section up to bill amount of twenty thousand rupees per month \nshall be minimum tax on t","quote_sha256":"acaf1c3ecf765b1a3510f596aa21b0cbdc19a6ace62f83151bfcd633430d996e","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b506803310ce08b0433e","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171563,"character_end":1171580,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171393,"character_end":1171810,"quote":"ssion inserted through Finance Act, 2020 dated 30th June, 2020 \n2 The words “for the tax year” substituted by the Finance Act, 2021. \n3Sub-section (4) substituted by the Finance Act, 2009. The substituted sub-section (4) read as follows: \n“(4) The tax collected under this section up to bill amount of twenty thousand rupees per month \nshall be minimum tax on the income of a person (other than a company). There shal","quote_sha256":"560866bac7e4c42ba4c276bcc1e4c466514194562eb3504b86c768edc0c7b783","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e39b334224685b9838d8","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172073,"character_end":1172089,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171903,"character_end":1172319,"quote":"cess of the amount for \nwhich the taxpayer is chargeable under this Ordinance in the case of a company.” \n4The word “thirty thousand rupees per month” substituted by the Finance Act 2017. \n5Clause (d) re-numbered by the Finance Act 2017. \n6Sections 235A and 235B inserted by the Finance Act, 2014. \n7 Section 235A omitted by the Finance Act, 2021. The omitted section read as follows: \n“235A. Domestic electricity co","quote_sha256":"477e6fa3f6e23967377debe0d4f3d03ab2adc3f13e1ef7a30799a79bd226596d","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc2304e9273f1729a48e","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172123,"character_end":1172139,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1171953,"character_end":1172369,"quote":"geable under this Ordinance in the case of a company.” \n4The word “thirty thousand rupees per month” substituted by the Finance Act 2017. \n5Clause (d) re-numbered by the Finance Act 2017. \n6Sections 235A and 235B inserted by the Finance Act, 2014. \n7 Section 235A omitted by the Finance Act, 2021. The omitted section read as follows: \n“235A. Domestic electricity consumption.- (1) There shall be collected advance t","quote_sha256":"f03474f37b1335fa28b7dd320d096d869b81e2530b303d086af4ddfd31e9c23d","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d14e6a887697b8045109","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172182,"character_end":1172199,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172012,"character_end":1172429,"quote":"e word “thirty thousand rupees per month” substituted by the Finance Act 2017. \n5Clause (d) re-numbered by the Finance Act 2017. \n6Sections 235A and 235B inserted by the Finance Act, 2014. \n7 Section 235A omitted by the Finance Act, 2021. The omitted section read as follows: \n“235A. Domestic electricity consumption.- (1) There shall be collected advance tax at the rates \nspecified in Division XIX of Part IV of the","quote_sha256":"59aac79470b139af0eae26c4c10412913ca1a69d7c42df71ba49a8a689e31ce0","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85ef3de7f9fde02ae510","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172232,"character_end":1172249,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172062,"character_end":1172479,"quote":"ted by the Finance Act 2017. \n5Clause (d) re-numbered by the Finance Act 2017. \n6Sections 235A and 235B inserted by the Finance Act, 2014. \n7 Section 235A omitted by the Finance Act, 2021. The omitted section read as follows: \n“235A. Domestic electricity consumption.- (1) There shall be collected advance tax at the rates \nspecified in Division XIX of Part IV of the First Schedule on the amount of electricity bill ","quote_sha256":"97c17fa70f56fa63376fd8395c2080536a36fd3fd08f1c078374ce74e6c8651d","reader_fragment":"p-r-2b2ba404-1171200-1172800-406855ada9ad5877","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1171200-1172800-406855ada9ad5877","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-638e39340b4f91e3cca4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173012,"character_end":1173029,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1172842,"character_end":1173259,"quote":"the manner electricity consumption charges are charged. \n(3)  \nTax collected under this section shall be adjustable against tax liability. \n8Section 235B omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: 235B. Tax on steel melters 8[and composite units].- (1) There shall be collected tax from \nevery steel melter, 8[and] composite steel units, registered for the purpose o","quote_sha256":"becb79ad686c0215871c0de045d232e554135fb3fcf1e0b873b73b35652cac21","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c90fb46b78fd86053697","source":"pk-code-f40603913b933194","title":"Chapter XI of Sales Tax Special Procedure Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173261,"character_end":1173316,"quote":"Chapter XI of Sales Tax \nSpecial Procedure  Rules, 2007","quote_sha256":"669455ca3341d44ff0273eda0b282dddc89a26169e4a8fcc98e08154aa5b9f6a","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1173091,"character_end":1173546,"quote":"35B. Tax on steel melters 8[and composite units].- (1) There shall be collected tax from \nevery steel melter, 8[and] composite steel units, registered for the purpose of Chapter XI of Sales Tax \nSpecial Procedure  Rules, 2007 at the rate of one rupee per unit of electricity consumed for the \nproduction of steel billets, ingots and mild steel (MS products) excluding stainless steel .  \n(2) \nThe person preparing electricity consumption bill shall charge","quote_sha256":"c0bcb32afc05ac1b79b07d63c62fb2f40b9955ce5f20e5b7f681e8bcf9a5ed79","reader_fragment":"p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1172800-1174400-56cf90d1ff90864d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a01a363916c82c98372","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175141,"character_end":1175158,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1174971,"character_end":1175388,"quote":"cal purchase of scrap. \n(4) \nTax collected under sub-section (1) shall be non-adjustable and credit of the same shall \nnot be allowed to any person.] \n \n1Inserted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2021. \n3The word “and” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Financ","quote_sha256":"689411418e1d44ff13ac7ca3a4f4300354d85cbcd6f3cfa298e62275db98be48","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2cdd1bbc8897999d53a","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175163,"character_end":1175196,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1174993,"character_end":1175426,"quote":" \n(4) \nTax collected under sub-section (1) shall be non-adjustable and credit of the same shall \nnot be allowed to any person.] \n \n1Inserted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2021. \n3The word “and” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Fin","quote_sha256":"6f444f12def69f0da7664590c38b76c0161c1c2062f9d27dc96b28c068c8b4ff","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-06898b4218b62a9b4fab","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175230,"character_end":1175247,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175060,"character_end":1175477,"quote":"and credit of the same shall \nnot be allowed to any person.] \n \n1Inserted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2021. \n3The word “and” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9","quote_sha256":"d76cf8228e8220cb511b4ca1464194d4a0d0c9d4831f3cadb01e763fa6623c78","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e8fbd7c25e5d19e1f8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175285,"character_end":1175302,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175115,"character_end":1175532,"quote":"son.] \n \n1Inserted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2021. \n3The word “and” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the F","quote_sha256":"1f79fd18a3d5ed193f85faec4630e335c3e9e551d4a952977d0d6f56a7ad9493","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c1c013a77b03f430dd02","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175335,"character_end":1175352,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175165,"character_end":1175582,"quote":"serted by the Finance Act, 2021. \n3The word “and” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by","quote_sha256":"22ed89a3e5d99cd5fdbef521dff44217d8141a6b3b247c542c3566e2f864c6f2","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b6c959c80b72fcf10a7","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175382,"character_end":1175399,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175212,"character_end":1175629,"quote":"d” omitted by the Finance Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Fin","quote_sha256":"e982edb2dff9806626fbfbc5d2db07cc543ac0d7a930e515426aad0c8e0965fd","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f47a868edc8608f14a1","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175404,"character_end":1175440,"quote":"Substituted by the Finance Act, 2015","quote_sha256":"574742cd2e3ddc37dc3c97f93481f3b572b858badc8b7621fb433da79411ec33","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175234,"character_end":1175670,"quote":"nce Act, 2010. \n4 The word “mobile“ omitted by the Finance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” subs","quote_sha256":"9534cf75ae622757b28fcedc7b50df49f4ab4fba09b69bc989d1960853d4faa3","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6499bd0eaf98eec4926b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175456,"character_end":1175473,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175286,"character_end":1175703,"quote":"inance Act, 2002. \n5Full stop substituted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003.","quote_sha256":"cdf32cfe4c78adc91e82edb1a354dca611144efd18500148765b5223cacafd9c","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5df339fb8e5b29a4e86c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175493,"character_end":1175510,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175323,"character_end":1175740,"quote":"uted by the Finance Act, 2010. \n6The word “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. \n","quote_sha256":"dd6cbd3f3e5ec70cb9eecc2e6a429ddd3870c481a31dc0b6a0485c3b2e985185","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff6ab5aab0582f735e82","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175531,"character_end":1175548,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175361,"character_end":1175739,"quote":"ord “and” omitted by Finance Act, 2015. \n7 Substituted by the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. ","quote_sha256":"fb93123843d2aaaff4fc064d676da39fc92ecc23f0e5fe08f65ac3967381d4e2","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-076e297fdae9719b3228","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175587,"character_end":1175604,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175417,"character_end":1175739,"quote":"y the Finance Act, 2015 \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. ","quote_sha256":"f77d9aef091f0b78c318d6d3297f92174090000bf95daaba15e696931176920c","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-569c0ed8664ea373d603","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175610,"character_end":1175643,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175440,"character_end":1175739,"quote":" \n8Added by the Finance Act, 2015. \n9Inserted by the Finance Act, 2015. \n10Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. ","quote_sha256":"156d8d1dc80f3bdde671280f5b83438269897a6106d605bea394f4b99ef1828b","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea436c0f0673045fbcb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175685,"character_end":1175702,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175515,"character_end":1175739,"quote":"Inserted by the Finance Act, 2015. \n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. ","quote_sha256":"e7e72ce02f6677443f7dda63ef9d0646103403ed4034777ae1e6aae42b56919d","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f899490e78dbfca44d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175720,"character_end":1175737,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1175550,"character_end":1175739,"quote":"\n11 The word “mobile” omitted by the Finance Act, 2002. \n12 Inserted by the Finance Act, 2015. \n13The word “called” substituted by the Finance Act, 2003. \n14Added by the Finance Act, 2010. ","quote_sha256":"6b50a6131384d889bd938ddfeb892e6ac96750be65468438165040c625e0135b","reader_fragment":"p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1174400-1176000-9b7a75c095a15237","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb421649084d55b39dfb","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178055,"character_end":1178085,"quote":"Added by the Finance Act, 2009","quote_sha256":"012db1725ab168fea3e0707a55f6401d573878a9aa3ee4631f451067db9be4a0","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177885,"character_end":1178315,"quote":"tanding the provisions of sub-section (2), tax collected on a \nlease of the right to collect tolls shall be final tax.] \n \n                                            \n1 Added by the Finance Act, 2009. \n2Inserted by the Finance Act, 2011. \n3The words “confiscated or attached” substituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated","quote_sha256":"978406a34001140664ca070d5b7765b68d02a5fde91be9d60c9904dc330a437f","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f9a6f6a519539f2ca61b","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178105,"character_end":1178122,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1177935,"character_end":1178352,"quote":"lected on a \nlease of the right to collect tolls shall be final tax.] \n \n                                            \n1 Added by the Finance Act, 2009. \n2Inserted by the Finance Act, 2011. \n3The words “confiscated or attached” substituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated 30th June, 2020. \n6 Added by the Fin","quote_sha256":"99c9dbf3b6f9e5f7556aba03d61a1b9c95bbbc9f27f1d2e199082e972a75b2cb","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-41d4c61ed0c3f43fd09f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178181,"character_end":1178198,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178011,"character_end":1178368,"quote":"                                         \n1 Added by the Finance Act, 2009. \n2Inserted by the Finance Act, 2011. \n3The words “confiscated or attached” substituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated 30th June, 2020. \n6 Added by the Finance Act, 2016. ","quote_sha256":"46b02088d505ad0013ec5778778aec7373c1c75d425c2d334b85260229245fb4","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7aa751df297d7127d7ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178245,"character_end":1178262,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178075,"character_end":1178368,"quote":" Act, 2009. \n2Inserted by the Finance Act, 2011. \n3The words “confiscated or attached” substituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated 30th June, 2020. \n6 Added by the Finance Act, 2016. ","quote_sha256":"fed4ae0e4927431bcb7387c6674a3dac09aaaec74effb46406d69884f5cfc823","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f088b6d23698ea91bb4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178292,"character_end":1178309,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178122,"character_end":1178368,"quote":". \n3The words “confiscated or attached” substituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated 30th June, 2020. \n6 Added by the Finance Act, 2016. ","quote_sha256":"e8942c41e004d2c7013d820971158a2014d6d0b43927b928714359e592181a4f","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34fe60e3825c92e35c85","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178336,"character_end":1178366,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1178166,"character_end":1178368,"quote":"tituted by the Finance Act, 2010. \n4 The words “Income Tax” substituted by the Finance Act, 2011. \n5Explanation added through Finance Act, 2020 dated 30th June, 2020. \n6 Added by the Finance Act, 2016. ","quote_sha256":"c261ffb7871ab9e1060b6d02536fec37dec433163855999003b6969ae8f513fe","reader_fragment":"p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1177600-1179200-4de778d7d1084fb4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a21c18a115a1091efa17","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179820,"character_end":1179837,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179650,"character_end":1180067,"quote":" Forces or Federal \nor Provincial Government or an ex-serviceman and serving personnel of armed \n                                            \n1 Section 236B added by the Finance Act, 2010. \n2 Sub-section (4) omitted by the Finance Act, 2015. The omitted sub-section (4) read as follows:- \n[(4) The advance tax under this section shall not be collected in the case of— \n(a) \nthe Federal Government or a Provincial Gove","quote_sha256":"ad86934ae838feb309bd2a1937b136a3368b31949c280c953b6cd5197a459dbd","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-71680fc73098242e6c89","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179873,"character_end":1179890,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1179703,"character_end":1180120,"quote":"-serviceman and serving personnel of armed \n                                            \n1 Section 236B added by the Finance Act, 2010. \n2 Sub-section (4) omitted by the Finance Act, 2015. The omitted sub-section (4) read as follows:- \n[(4) The advance tax under this section shall not be collected in the case of— \n(a) \nthe Federal Government or a Provincial Government; or  \n \n(b)  \na person who produces a certific","quote_sha256":"2eef8228bf4d23d372d3bb6db0573441d27b68a167989b14eeadfdd35cc5a4c5","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-168afed3241b2ed60db1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180252,"character_end":1180269,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180082,"character_end":1180499,"quote":"(b)  \na person who produces a certificate from the Commissioner Inland Revenue that \nincome of such person during the tax year is exempt.] \n3 Section 236B omitted by the Finance Act, 2021. The omitted section read as follows: \n“236B. Advance tax on purchase of air ticket.— (1) There shall be collected advance tax at the \nrate specified in Division IX of Part IV of the First Schedule, on the purchase of gross amoun","quote_sha256":"44b14d4d5bdb3dd07699d0aa52c81c4d9c87bf1c08c740726c313e7252e2cc63","reader_fragment":"p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1179200-1180800-ff37954ddf4dc7f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59fdce7af5c7d45df584","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181013,"character_end":1181046,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180843,"character_end":1181276,"quote":"ed.] \n3[(2A) The mode, manner and time of collection shall be as may be prescribed.] \n \n3[(3)  \nThe advance tax collected under sub-section (1) shall be adjustable.]” \n4 Inserted by the Finance Act, 2012. \n5 The words “Any person” substituted by the Finance Act, 2023. \n6 Inserted by the Finance Act, 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9","quote_sha256":"2d3d93e0468194c370407a6b921d5297c1849bd1d56ffd1bb7ede3191d20ee0a","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f0bc11ba4607ec7f223","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181093,"character_end":1181110,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180923,"character_end":1181340,"quote":"ed.] \n \n3[(3)  \nThe advance tax collected under sub-section (1) shall be adjustable.]” \n4 Inserted by the Finance Act, 2012. \n5 The words “Any person” substituted by the Finance Act, 2023. \n6 Inserted by the Finance Act, 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9Added by the Finance Act, 2017. \n10 Inserted by the Finance Act,","quote_sha256":"0b96a012d53faefa052b739fd402351f7338b7a5fd4847e93c1d50d68f09c1fa","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17f1c0a941e6efd20e84","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181115,"character_end":1181148,"quote":"Inserted by the Finance Act, 2017","quote_sha256":"3dd1a82562335eac0ca833ecc89d5e52d566b75f3ed00e78ba10041f3dda5351","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180945,"character_end":1181378,"quote":"vance tax collected under sub-section (1) shall be adjustable.]” \n4 Inserted by the Finance Act, 2012. \n5 The words “Any person” substituted by the Finance Act, 2023. \n6 Inserted by the Finance Act, 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9Added by the Finance Act, 2017. \n10 Inserted by the Finance Act, 2021. \n11 Added by the Presidential O","quote_sha256":"e7456d10516640c61574185a9b64b353dc447076d356e06e9ae22f963567e802","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b0e70abd10823d0e43a","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181168,"character_end":1181185,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1180998,"character_end":1181415,"quote":"justable.]” \n4 Inserted by the Finance Act, 2012. \n5 The words “Any person” substituted by the Finance Act, 2023. \n6 Inserted by the Finance Act, 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9Added by the Finance Act, 2017. \n10 Inserted by the Finance Act, 2021. \n11 Added by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2","quote_sha256":"3e65cf59aee2106ff9f8ea15d194548cac201ba8ed3089ab259d47363e0ee418","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d4dc7f00a84b479b3f23","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181289,"character_end":1181306,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181119,"character_end":1181470,"quote":"rted by the Finance Act, 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9Added by the Finance Act, 2017. \n10 Inserted by the Finance Act, 2021. \n11 Added by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n12 Expression inserted by the Finance Act, 2024. ","quote_sha256":"58e15ed4deae56e67dff8ff4c14af1ee41ba077561407a89f9357c64fdab9d19","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b395aea5904b6d37bb8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181312,"character_end":1181345,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181142,"character_end":1181470,"quote":", 2017. \n7Inserted by the Finance Act, 2017. \n8Full stop substituted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n9Added by the Finance Act, 2017. \n10 Inserted by the Finance Act, 2021. \n11 Added by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n12 Expression inserted by the Finance Act, 2024. ","quote_sha256":"c05812601e893c254c875b535b91950713d7f4b8826e41559afeb7ee7a9385a4","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29f8ba3649bcba78f660","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181451,"character_end":1181468,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1181281,"character_end":1181470,"quote":" by the Finance Act, 2017. \n10 Inserted by the Finance Act, 2021. \n11 Added by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n12 Expression inserted by the Finance Act, 2024. ","quote_sha256":"87dc455318821b878a9d83d09d22d1e0de366b466720f1cee16c391af00762d3","reader_fragment":"p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1180800-1182400-845c055be8bf6b92","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2814ce9f59982494da6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183689,"character_end":1183706,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183519,"character_end":1183936,"quote":"been furnished to the said person in the prescribed \nmode, form and manner.”; ] \n \n \n6[   ]  \n \n                                            \n1 Expression inserted by the Finance Act, 2024. \n2 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this substitution and addition \nwere made through Tax Laws (Amendment) Ordinance, 2021. \n3Full stop substituted by the Finance Act, 2017 \n4inserted by ","quote_sha256":"e07379689a4023d046e0ee4d6ec6efcd0e64ca55e3035daf25c3a9b07ce2d68a","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b0ea225139e14c8ea58b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183758,"character_end":1183775,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183588,"character_end":1184005,"quote":"anner.”; ] \n \n \n6[   ]  \n \n                                            \n1 Expression inserted by the Finance Act, 2024. \n2 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this substitution and addition \nwere made through Tax Laws (Amendment) Ordinance, 2021. \n3Full stop substituted by the Finance Act, 2017 \n4inserted by the Finance Act, 2017 \n5 Sub-section (2A) inserted by the Finance Act","quote_sha256":"af621203391367b00ace5015288020ca202a52c53a8145e8168522d5af211746","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e00812376e598ae1466e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183904,"character_end":1183921,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183734,"character_end":1184151,"quote":"nd proviso added by the Finance Act, 2021. Earlier this substitution and addition \nwere made through Tax Laws (Amendment) Ordinance, 2021. \n3Full stop substituted by the Finance Act, 2017 \n4inserted by the Finance Act, 2017 \n5 Sub-section (2A) inserted by the Finance Act, 2023. \n6 Sub-section (3) omitted by the Finance Act 2015. The omitted sub-section read as follows: \n \n“(3)  \nThe advance tax under this section ","quote_sha256":"48efdfd491d79117df7d2d24089a6a1322e7d894e6a4f3f4e933f8ea46300568","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-831e69978441513b7e77","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183940,"character_end":1183957,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183770,"character_end":1184187,"quote":" 2021. Earlier this substitution and addition \nwere made through Tax Laws (Amendment) Ordinance, 2021. \n3Full stop substituted by the Finance Act, 2017 \n4inserted by the Finance Act, 2017 \n5 Sub-section (2A) inserted by the Finance Act, 2023. \n6 Sub-section (3) omitted by the Finance Act 2015. The omitted sub-section read as follows: \n \n“(3)  \nThe advance tax under this section shall not be collected in the case o","quote_sha256":"9ed58b5adc7cc0613455a1700eb0c6d8d962baa39cd7fe2715d1e220be9c1baa","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e3c5e17582359d14ed1","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183994,"character_end":1184011,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183824,"character_end":1184241,"quote":"de through Tax Laws (Amendment) Ordinance, 2021. \n3Full stop substituted by the Finance Act, 2017 \n4inserted by the Finance Act, 2017 \n5 Sub-section (2A) inserted by the Finance Act, 2023. \n6 Sub-section (3) omitted by the Finance Act 2015. The omitted sub-section read as follows: \n \n“(3)  \nThe advance tax under this section shall not be collected in the case of Federal \n \nGovernment, Provincial Government or a Lo","quote_sha256":"9a1d3b4fa321e92c8c4dc026ddec78c5d84bb2f1d2c9a7cdd2bfeb23e02f9256","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c7e516714874ef31c77","source":"pk-code-f40603913b933194","title":"Finance Act 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1184047,"character_end":1184063,"quote":"Finance Act 2015","quote_sha256":"7bc2587a67f2f4bfda1ec509001fd6a7cb67f20a307872a19a4218f5990828be","reader_fragment":"p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1183877,"character_end":1184258,"quote":"ll stop substituted by the Finance Act, 2017 \n4inserted by the Finance Act, 2017 \n5 Sub-section (2A) inserted by the Finance Act, 2023. \n6 Sub-section (3) omitted by the Finance Act 2015. The omitted sub-section read as follows: \n \n“(3)  \nThe advance tax under this section shall not be collected in the case of Federal \n \nGovernment, Provincial Government or a Local Government.” ","quote_sha256":"b7dcca86c1be8ef1a9efe5a241cfa01e60972717d2cc340844fc58e10e754329","reader_fragment":"p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1182400-1184000-ac09b790aab1f51f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b436dd5bac84c3cdc9e0","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1185483,"character_end":1185513,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1185313,"character_end":1185743,"quote":"ing rights channel shall \ncollect advance tax at the rates specified in Division XA of Part IV of the First \nSchedule.  \n \n                                            \n1 Added by the Finance Act, 2016. \n2 Sub-section (3) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n  “(3) Advance tax under sub-section (1) shall not be collected if the immovable property is held for a    \nperiod exceeding 2[four] ","quote_sha256":"c769c35a83b976e9ffc53ca1d7cab11aa22efea6e8c391caa8bd928e620319bf","reader_fragment":"p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab3d8721ef0c6c07f98b","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1185549,"character_end":1185566,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1185379,"character_end":1185796,"quote":"ed in Division XA of Part IV of the First \nSchedule.  \n \n                                            \n1 Added by the Finance Act, 2016. \n2 Sub-section (3) omitted by the Finance Act, 2022. The omitted sub-section read as follows: \n  “(3) Advance tax under sub-section (1) shall not be collected if the immovable property is held for a    \nperiod exceeding 2[four] years.” \n3 Sub-section (4) omitted by the Presidentia","quote_sha256":"078ddfddfa283fde987388f7fd4b1f7bb0f0447831fd39eacde6a83136cdb53a","reader_fragment":"p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1184000-1185600-1554d7cd4abffce0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54720d65c974262da9ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1188262,"character_end":1188279,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1188092,"character_end":1188509,"quote":"                                 \n1 Section 236CB inserted by the Finance (Supplementary) Act, 2023 (X of 2023) dated 23.02.2023. \n2Section 236D and 236F omitted through Finance Act, 2020 dated 30th June, 2020 the omitted sections \nread as follows: 236D. Advance tax on functions and gatherings.— (1) Every prescribed person \nshall collect advance tax at the rate specified in Division XI of Part IV of the First Sche","quote_sha256":"35a92bca7da2b6011487c11cd7485d5d55c4976b036cf2272b1167051d540885","reader_fragment":"p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1187200-1188800-713b91f8adb7ac60","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44e11973dae81e4b3d02","source":"pk-code-f40603913b933194","title":"Pakistan Electronic Media Regulatory Authority Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191499,"character_end":1191561,"quote":"Pakistan Electronic Media Regulatory Authority Ordinance, 2002","quote_sha256":"64f8bc49e49379f251546e76d67a9646058d0eccc0c8ceaa4051fc0887266e2b","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191329,"character_end":1191791,"quote":", “cable television operator” “DTH”, “Distribution Service”, “electronic \nmedia”, “IPTV”, “loop holder”, “MMDS”, “mobile TV”, shall have the same meanings as defined in \nPakistan Electronic Media Regulatory Authority Ordinance, 2002 (XIII of 2002) and rules made \nthereunder \n1Added by the Finance Act, 2013. \n2 The expression “of 2[pharmaceuticals, poultry and animal feed, edible oil and ghee, auto-parts, tyres, \nvarnishes, chemicals, cosmetics, IT equipment,","quote_sha256":"70330e4ba9e11d849bbff14890fca9fa4cae9a099e641361bcb03d9217fa7973","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-366f9a7018d22d21649a","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191619,"character_end":1191636,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191449,"character_end":1191866,"quote":" TV”, shall have the same meanings as defined in \nPakistan Electronic Media Regulatory Authority Ordinance, 2002 (XIII of 2002) and rules made \nthereunder \n1Added by the Finance Act, 2013. \n2 The expression “of 2[pharmaceuticals, poultry and animal feed, edible oil and ghee, auto-parts, tyres, \nvarnishes, chemicals, cosmetics, IT equipment,] electronics, sugar, cement, iron and steel products, \nfertilizer, motorcy","quote_sha256":"7ad17ec445fd1f49bc0aec2f83fbd36b586f84f91e52756700b7abb3dee23466","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a814f534a9a940b941e","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191946,"character_end":1191977,"quote":"Added \nby the Finance Act, 2013","quote_sha256":"6d73caa9b3bd040739b54d48969fc66839f939aeb154c8488988a4a85e6b4ba7","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191776,"character_end":1192207,"quote":", IT equipment,] electronics, sugar, cement, iron and steel products, \nfertilizer, motorcycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” Added \nby the Finance Act, 2013.” omitted by the Finance Act, 2024. \n3Added by the Finance Act, 2013. \n4 The expression “of 4[pharmaceuticals, poultry and animal feed, edible oil and ghee, auto-parts, tyres, \nvarnishes, chemicals, cosmetics, IT equipment,] elec","quote_sha256":"8112a923eab89d575b0b950871c64f5fcc236e89e84696edee11d05d70b46cee","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d24d6060d3cd0e853083","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191995,"character_end":1192012,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191825,"character_end":1192242,"quote":" and steel products, \nfertilizer, motorcycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” Added \nby the Finance Act, 2013.” omitted by the Finance Act, 2024. \n3Added by the Finance Act, 2013. \n4 The expression “of 4[pharmaceuticals, poultry and animal feed, edible oil and ghee, auto-parts, tyres, \nvarnishes, chemicals, cosmetics, IT equipment,] electronics, sugar, cement, iron and st","quote_sha256":"06e151e3b9df00272670a95f94884b779e07e50ff05249560896f9c0186fae66","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bba07fc7eca10cc03dc7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192029,"character_end":1192046,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1191859,"character_end":1192276,"quote":"motorcycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” Added \nby the Finance Act, 2013.” omitted by the Finance Act, 2024. \n3Added by the Finance Act, 2013. \n4 The expression “of 4[pharmaceuticals, poultry and animal feed, edible oil and ghee, auto-parts, tyres, \nvarnishes, chemicals, cosmetics, IT equipment,] electronics, sugar, cement, iron and steel products, \n4[  ]motorcycles, p","quote_sha256":"cb7f23243165ca6ef9f44751ece4bad6c7bcf26e9944b389b20609865fc8633b","reader_fragment":"p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1190400-1192000-1458b7a1b4a97b78","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f1ae1b2449a7674edd5f","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192365,"character_end":1192382,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192195,"character_end":1192612,"quote":"pment,] electronics, sugar, cement, iron and steel products, \n4[  ]motorcycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” omitted by \nthe Finance Act, 2024. \n5 Inserted by the Finance Act, 2015. \n6Inserted by the Finance Act, 2018 \n7 Section 236HA omitted by the Finance Act, 2021. The omitted section read as follows: \n“236HA. Tax on sale of certain petroleum products.— (1) Every per","quote_sha256":"96cb14d6db47b6f2aa0943200cc0aaa2bbe3ad2c95259c8be75c001b65034264","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9674934abcdb952f1ad8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192387,"character_end":1192420,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192217,"character_end":1192650,"quote":"ugar, cement, iron and steel products, \n4[  ]motorcycles, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” omitted by \nthe Finance Act, 2024. \n5 Inserted by the Finance Act, 2015. \n6Inserted by the Finance Act, 2018 \n7 Section 236HA omitted by the Finance Act, 2021. The omitted section read as follows: \n“236HA. Tax on sale of certain petroleum products.— (1) Every person selling petroleum \nproducts to a p","quote_sha256":"9e752eeabd50eca0ecb5258015f4b0bec3eeb6a64a5cf6f4803847c4fa6abb92","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9618c356c391c211754e","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192440,"character_end":1192457,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192270,"character_end":1192687,"quote":"les, pesticides, cigarettes, glass, textile, beverages, paint or foam sector,” omitted by \nthe Finance Act, 2024. \n5 Inserted by the Finance Act, 2015. \n6Inserted by the Finance Act, 2018 \n7 Section 236HA omitted by the Finance Act, 2021. The omitted section read as follows: \n“236HA. Tax on sale of certain petroleum products.— (1) Every person selling petroleum \nproducts to a petrol pump operator or distributer, w","quote_sha256":"0fd58bdf36f1d98cc47a0ec9798fc9ffcd9ad2d990796d771ed0adf307d68fc8","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7775a59ee48abb7e66b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192490,"character_end":1192507,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1192320,"character_end":1192737,"quote":"ages, paint or foam sector,” omitted by \nthe Finance Act, 2024. \n5 Inserted by the Finance Act, 2015. \n6Inserted by the Finance Act, 2018 \n7 Section 236HA omitted by the Finance Act, 2021. The omitted section read as follows: \n“236HA. Tax on sale of certain petroleum products.— (1) Every person selling petroleum \nproducts to a petrol pump operator or distributer, where such operator or distributer is not allowed a","quote_sha256":"be3f34fd3b2d128dcbce2801df218b9e2b2d6c75539a5baa40980914f666bba1","reader_fragment":"p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1192000-1193600-f1ffb058451e56a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1028ddb03ab41957aeb6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193828,"character_end":1193858,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193658,"character_end":1194088,"quote":" or attesting transfer includes person \nresponsible for registering, recording or attesting transfer for local authority, \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 236I omitted by the Finance Act, 2022. The omitted section read as follows: \n“236I. Collection of advance tax by educational institutions.— (1) There shall be collected \nadvance tax 2[from a person not appearing on th","quote_sha256":"b6230daba59e9992b7ab5ef10ee985ce44396c17212f2efb004c34432cb3072a","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-74cdbd071995c2d7e7f1","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193891,"character_end":1193908,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1193721,"character_end":1194138,"quote":"ring, recording or attesting transfer for local authority, \n                                            \n1 Added by the Finance Act, 2013. \n2 Section 236I omitted by the Finance Act, 2022. The omitted section read as follows: \n“236I. Collection of advance tax by educational institutions.— (1) There shall be collected \nadvance tax 2[from a person not appearing on the active taxpayers’ list]  at the rate specified i","quote_sha256":"74c24aacb274d598d29b9f4f49f2ed621b7782efcca6dcfbcea1f921b82a414c","reader_fragment":"p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1193600-1195200-c6b57927ee9366fb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef58504e957f874054f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1195421,"character_end":1195438,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1195251,"character_end":1195668,"quote":" \n(iii) the fee is remitted directly from abroad through normal banking channels to the bank \naccount of the educational institution.” \n3The section 236J omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read \nas follows:  \n“236J. Advance tax on dealers, commission agents and arhatis etc.— (1) Every market committee \nshall collect advance tax from dealers, commission agents or arhatis, et","quote_sha256":"080ade024744014b760a84aa1d15585fbcab1300b30821614965d11d8292312b","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e40e42099d359ba8835b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196157,"character_end":1196174,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1195987,"character_end":1196283,"quote":"de for the purposes of establishing, regulating or organizing \nagricultural, livestock and other commodity markets.” \n4Sections 236K, 236L, 236M and 236N inserted by the Finance Act, 2014. \n5Inserted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2017. \n7Added by the Finance Act, 2017 ","quote_sha256":"cde93c88b5c19030f23054d3faecab7b94bfe2dd26b24bfa54ec8d4832bbb9e3","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb3e58f5a8196b2869ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196194,"character_end":1196211,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196024,"character_end":1196283,"quote":"regulating or organizing \nagricultural, livestock and other commodity markets.” \n4Sections 236K, 236L, 236M and 236N inserted by the Finance Act, 2014. \n5Inserted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2017. \n7Added by the Finance Act, 2017 ","quote_sha256":"2120008c70141935a7eb80e6fddebe318d602482e9ca37d628651aac0375edcc","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f445bb9aa8d02dc9f2d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196231,"character_end":1196248,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196061,"character_end":1196283,"quote":"l, livestock and other commodity markets.” \n4Sections 236K, 236L, 236M and 236N inserted by the Finance Act, 2014. \n5Inserted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2017. \n7Added by the Finance Act, 2017 ","quote_sha256":"1bae48a4676a671e7d91e28e79d686fb3654e90a44400397eb1675827877977b","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4816fe45ca33b444fc7e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196265,"character_end":1196282,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1196095,"character_end":1196283,"quote":"arkets.” \n4Sections 236K, 236L, 236M and 236N inserted by the Finance Act, 2014. \n5Inserted by the Finance Act, 2017. \n6Inserted by the Finance Act, 2017. \n7Added by the Finance Act, 2017 ","quote_sha256":"2b5d0c75f223201ba9c89e7da56a1e28f3d3069ef581920aa7c6c1bf259dd605","reader_fragment":"p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1195200-1196800-90bb0e62e1ba438f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e50c96d59445b1debc2e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198196,"character_end":1198229,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-1196800-1198400-19c6559c668fee52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1196800-1198400-19c6559c668fee52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198026,"character_end":1198459,"quote":", or Provincial Government or an Authority established \nunder a Federal or Provincial law for expatriate Pakistanis6[:] \n \n                                            \n1 Inserted by the Finance Act, 2021. \n2 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this substitution and \naddition were made through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-section (3) omitted by the Finance Act, 2015. The omitte","quote_sha256":"e4734fd6412ee60694b75608745ef7049afa405a87559cdee32f437781f0e8b9","reader_fragment":"p-r-2b2ba404-1196800-1198400-19c6559c668fee52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1196800-1198400-19c6559c668fee52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55b68553f5229f1353b1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198281,"character_end":1198298,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1196800-1198400-19c6559c668fee52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1196800-1198400-19c6559c668fee52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198111,"character_end":1198528,"quote":" law for expatriate Pakistanis6[:] \n \n                                            \n1 Inserted by the Finance Act, 2021. \n2 Full stop substituted and proviso added by the Finance Act, 2021. Earlier this substitution and \naddition were made through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-section (3) omitted by the Finance Act, 2015. The omitted sub-section (3) read as follows:- \n“(3) \nThe advance tax under this","quote_sha256":"5400bc8c5aa6c4a2e9a31f9f967ba6d8232faa217d2b20e278734fa020d6209a","reader_fragment":"p-r-2b2ba404-1196800-1198400-19c6559c668fee52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1196800-1198400-19c6559c668fee52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f05047d6b2d2862930b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198430,"character_end":1198447,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198260,"character_end":1198677,"quote":"proviso added by the Finance Act, 2021. Earlier this substitution and \naddition were made through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-section (3) omitted by the Finance Act, 2015. The omitted sub-section (3) read as follows:- \n“(3) \nThe advance tax under this section shall not be collected in the case of the Federal \nGovernment, a Provincial Government, a Local Government or a foreign diplomatic \nmission ","quote_sha256":"a994c3971389b7e2bb1c2715c523325bcdc7aa53a883331a7fc25298e313a4d6","reader_fragment":"p-r-2b2ba404-1196800-1198400-19c6559c668fee52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1196800-1198400-19c6559c668fee52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a083bed7c93c9c4f88f","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198725,"character_end":1198742,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198555,"character_end":1198863,"quote":"cted in the case of the Federal \nGovernment, a Provincial Government, a Local Government or a foreign diplomatic \nmission in Pakistan.” \n4Sub-section (3) inserted by the Finance Act, 2018. \n5 Full stop substituted and proviso added by the Finance Act, 2021. \n6Full stop substituted by the finance Act, 2015. ","quote_sha256":"d52f8d19cc90b45175200a72e07e38820093dbdee37782f3a1b938af22d3cfce","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26a3b7d1aa5f4bbe2aaa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198794,"character_end":1198811,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1198624,"character_end":1198863,"quote":" a Local Government or a foreign diplomatic \nmission in Pakistan.” \n4Sub-section (3) inserted by the Finance Act, 2018. \n5 Full stop substituted and proviso added by the Finance Act, 2021. \n6Full stop substituted by the finance Act, 2015. ","quote_sha256":"dbff9ff855f661dd4c1c5d4c2d103280ff573cfe1cbda46927db3dbd0a412681","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5cf9a8277e8174ac205f","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199223,"character_end":1199240,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199053,"character_end":1199470,"quote":"eign exchange remitted from \noutside Pakistan through normal banking channels.”] \n \n2[    ] \n \n3[   ] \n4[   ] \n                                            \n1Added by the Finance Act, 2015. \n2 Section 236L omitted by the Finance Act, 2021. The omitted section read as follows: \n   236L. Advance tax on purchase of international air ticket.— (1) Every airline, issuing ticket for  \njourney originating from Pakistan, sh","quote_sha256":"cb77b894534d4b3e529a296a530bc676db0fe98765cf08ffda19bf5f618ea6b9","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db09b5ec3bbc3b73098c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199273,"character_end":1199290,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199103,"character_end":1199520,"quote":"ugh normal banking channels.”] \n \n2[    ] \n \n3[   ] \n4[   ] \n                                            \n1Added by the Finance Act, 2015. \n2 Section 236L omitted by the Finance Act, 2021. The omitted section read as follows: \n   236L. Advance tax on purchase of international air ticket.— (1) Every airline, issuing ticket for  \njourney originating from Pakistan, shall collect advance tax at the rates specified in ","quote_sha256":"7f57e0be6fbdd20063232cb78346804825652e1d1f25194122dde7f2602140fd","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60e0cc05b3d3e14380dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1200101,"character_end":1200118,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1200000-1201600-1e7a42e3f0e6f862","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1199931,"character_end":1200348,"quote":"on (1) and time of collection \nshall be as may be prescribed. \n(4)  \nThe advance tax collected under sub-section (1) shall be adjustable.” \n3 Section 236M omitted by the Finance Act, 2018. The omitted section 236M read as follows: \n“236M.  Bonus shares issued by companies quoted on stock exchange .- (1) Notwithstanding \nanything contained in any law for the time being in force, every company, quoted on stock excha","quote_sha256":"6fe4a98687438de4131a4dd9f489b50dcdc4b64709f9278e149077bc7f55a102","reader_fragment":"p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1198400-1200000-e6fcdb6a6e238aab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b02f55cd9f1565f495b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1202024,"character_end":1202041,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1201854,"character_end":1202271,"quote":"\n(7) Tax paid under this section shall be final tax on the income of the shareholder of the company \narising from issuing of bonus shares.” \n4Section 236N omitted by the Finance Act, 2018. The omitted section 236N read as follows: \n“236N. Bonus shares issued by companies not quoted on stock exchange .- (1) Notwithstanding \nanything contained in any law for the time being in force, every company, not quoted on stoc","quote_sha256":"e4a8af6f2a314a76f385dc4388ab13c70b87ab0ea30bd62aa72caf351959b30a","reader_fragment":"p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1201600-1203200-3bf9ac50a1c3661e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e3bf9ef27a38ff2fd562","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204102,"character_end":1204119,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1203932,"character_end":1204349,"quote":"rising from issuance of bonus shares. \n(6)  The Board may prescribe rules for determination of value of shares under sub-section (1).]” \n1 Section “236O” inserted by the Finance Act, 2015. \n2 The words “in the case of withdrawals made by” substituted by the Finance Act, 2016. \n3 Section “236P” inserted by the Finance Act, 2015. \n4 Section 236P omitted by the Finance Act, 2021. The omitted section read as follows: ","quote_sha256":"87add7471e9182249239a0f03a15a099b361a0d3cc841061e266b83db63aa94c","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-121b7639592d071b54d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204190,"character_end":1204207,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204020,"character_end":1204437,"quote":"ion of value of shares under sub-section (1).]” \n1 Section “236O” inserted by the Finance Act, 2015. \n2 The words “in the case of withdrawals made by” substituted by the Finance Act, 2016. \n3 Section “236P” inserted by the Finance Act, 2015. \n4 Section 236P omitted by the Finance Act, 2021. The omitted section read as follows: \n“236P. Advance tax on banking transactions otherwise than through cash.— (1) Every bank","quote_sha256":"de70c72465e5f5ec1dbced2ee5064ca9cb1e78ba6c4be243a07b305863fd5c66","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a577d3e3d29ecdce850c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204243,"character_end":1204260,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204073,"character_end":1204490,"quote":"ction “236O” inserted by the Finance Act, 2015. \n2 The words “in the case of withdrawals made by” substituted by the Finance Act, 2016. \n3 Section “236P” inserted by the Finance Act, 2015. \n4 Section 236P omitted by the Finance Act, 2021. The omitted section read as follows: \n“236P. Advance tax on banking transactions otherwise than through cash.— (1) Every banking \ncompany shall collect advance adjustable tax fro","quote_sha256":"73ae4807c90a76de050f3dc6474edd3a46bbb6e4bfc975064938e13ea34a462e","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f0bc6373e21e7db9c68","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204293,"character_end":1204310,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1204123,"character_end":1204540,"quote":" The words “in the case of withdrawals made by” substituted by the Finance Act, 2016. \n3 Section “236P” inserted by the Finance Act, 2015. \n4 Section 236P omitted by the Finance Act, 2021. The omitted section read as follows: \n“236P. Advance tax on banking transactions otherwise than through cash.— (1) Every banking \ncompany shall collect advance adjustable tax from a 4[person whose name is not appearing in the \na","quote_sha256":"98b674c94455de9b8a7b24f322cb14d5e3cecf349c7af6c43726b93df75d2aa5","reader_fragment":"p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1203200-1204800-d5b9f0673f83c377","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a2ed80d3e0ea34ca98f","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1206124,"character_end":1206141,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1205954,"character_end":1206371,"quote":"ax under this section shall not be collected in the case of 4[   ] payments made for \nFederal, Provincial or local Government taxes.”]” \n5 Section “236Q” inserted by the Finance Act, 2015. \n6 Section “236Q” omitted by the Finance Act, 2022. The omitted section read as follows: \n   “236Q. Payment to residents for use of machinery and equipment.—(1) Every prescribed \nperson making a payment in full or in part includ","quote_sha256":"904671475cf52ebb4260589f50d062f5f18e64d9616bdfab01c77292fe2c76ed","reader_fragment":"p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b99a43b8cf4d7ece87da","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1206176,"character_end":1206193,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1206006,"character_end":1206423,"quote":"case of 4[   ] payments made for \nFederal, Provincial or local Government taxes.”]” \n5 Section “236Q” inserted by the Finance Act, 2015. \n6 Section “236Q” omitted by the Finance Act, 2022. The omitted section read as follows: \n   “236Q. Payment to residents for use of machinery and equipment.—(1) Every prescribed \nperson making a payment in full or in part including a payment by way of advance to a resident person","quote_sha256":"405c3fb4bc5da464b714765e512d50132067934a942521c3220e5e514eec585c","reader_fragment":"p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1204800-1206400-7d1a87c0761b9b21","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-059ee9932f4ee3cb7e2f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1207908,"character_end":1207925,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1207738,"character_end":1208155,"quote":"of assets owned by the \nleasing company or an investment bank or a modaraba or a scheduled bank or a \ndevelopment finance institution.” \n1 Section “236R” omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: “236R. Collection of advance tax on education related expenses remitted abroad.―(1) \nThere shall be collected advance tax at the rate specified in Division XXIIV of Part","quote_sha256":"ea9f5a6d2d2dc74c7cc1978840e628dd16db9f10a49e5aa584b66d118e5fc8a5","reader_fragment":"p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1206400-1208000-9b842bedf59c22ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bae192d420d287e7f2ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208903,"character_end":1208920,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208733,"character_end":1209150,"quote":"nt learning to any institution or university in a foreign \ncountry and any other expense related or attributable to foreign education.” \n2 Section “236S” inserted by the Finance Act, 2015. \n3 Section 236S omitted by the Finance Act, 2021. The omitted section read as follows: \n   “236S. Dividend in specie.—Every person making payment of dividend-in-specie shall collect tax \nfrom the gross amount of the dividend in ","quote_sha256":"3a4836e096cd7c17bf213548fdc4f0ff9024d883e00f142705b21913ffec28a1","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cdbde026aac069c6f0a7","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208953,"character_end":1208970,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1208783,"character_end":1209200,"quote":"foreign \ncountry and any other expense related or attributable to foreign education.” \n2 Section “236S” inserted by the Finance Act, 2015. \n3 Section 236S omitted by the Finance Act, 2021. The omitted section read as follows: \n   “236S. Dividend in specie.—Every person making payment of dividend-in-specie shall collect tax \nfrom the gross amount of the dividend in specie paid at the rate specified in Division I of","quote_sha256":"20e0cedcbf824657f900996187e454a1ae120862a2c4f571c9cf7918b412ae20","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b8075ff939c7bd3efb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1209270,"character_end":1209287,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1209100,"character_end":1209517,"quote":"ect tax \nfrom the gross amount of the dividend in specie paid at the rate specified in Division I of Part III of the \nFirst Schedule.”] \n4 Section “236T” inserted by the Finance Act, 2015. \n5Section “236T” omitted by the Finance Act, 2016. Omitted section read as follows:- \n“236T. Collection of tax by Pakistan Mercantile Exchange Limited (PMEX).—(1) Pakistan \nMercantile Exchange Limited (PMEX) shall collect advanc","quote_sha256":"0c9d80e04c680ce50199247514bff672766b8518c07c64f75896b47243b171f9","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e55279eb131f99f06dc2","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1209321,"character_end":1209338,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1209151,"character_end":1209568,"quote":"pecie paid at the rate specified in Division I of Part III of the \nFirst Schedule.”] \n4 Section “236T” inserted by the Finance Act, 2015. \n5Section “236T” omitted by the Finance Act, 2016. Omitted section read as follows:- \n“236T. Collection of tax by Pakistan Mercantile Exchange Limited (PMEX).—(1) Pakistan \nMercantile Exchange Limited (PMEX) shall collect advance tax— \n(a) at the rates specified in Division XXII","quote_sha256":"a07747c45cbcdb276bd510e1b55a5bba2b79930533fd16e5763c15ab4bcd9156","reader_fragment":"p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1208000-1209600-6b682d7afbe780b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ee08a97ee08b0dcfae0","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210108,"character_end":1210125,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1209938,"character_end":1210355,"quote":"Provisions__________ \n \n477 \n \n1[    ] \n \n2[   ] \n \n3[   ] \n \n4[  ] \n5[  ] \n \n6[  ] \n \n7[   ] \n                                            \n1Section 236U omitted through Finance Act, 2020 dated 30th June, 2020 the omitted section read as \nfollows: “236U. Advance tax on insurance premium.- (1) Every insurance company shall collect \nadvance tax at the time of collection of insurance premium from 1[person whose name ","quote_sha256":"b0db5a80db7a64d096e0aa3787377844425b5922273df928e2aa893d410afb6d","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b47be177cdb36f6650b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210774,"character_end":1210791,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210604,"character_end":1211021,"quote":"surance company shall be treated to have \nbeen collected by the insurance company. \n(3)  Advance tax collected under this section shall be adjustable.” \n2Inserted by the Finance Act, 2016. \n3 Section 236V omitted by the Finance Act, 2021. The omitted section read as follows: \n    “236V. Advance tax on extraction of minerals.- (1) There shall be collected advance tax at the \nrate specified in Division XXVI of Part-","quote_sha256":"318e4ef93799ecab1ead2aa15b83763fe3f67a2f5640ee527074c5f9e75d263f","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7c8de514b0c6d4a2cac","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210824,"character_end":1210841,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1210654,"character_end":1211071,"quote":"lected by the insurance company. \n(3)  Advance tax collected under this section shall be adjustable.” \n2Inserted by the Finance Act, 2016. \n3 Section 236V omitted by the Finance Act, 2021. The omitted section read as follows: \n    “236V. Advance tax on extraction of minerals.- (1) There shall be collected advance tax at the \nrate specified in Division XXVI of Part-IV of the First Schedule on the value of minerals ","quote_sha256":"037892396c41330583a64768fa78a874aff39644b80bc6b7bef1033f16063d5f","reader_fragment":"p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1209600-1211200-adfb9a9a3498acef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c34213d272e1be6df87","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1211562,"character_end":1211579,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1211392,"character_end":1211809,"quote":" this section shall be adjustable. \n(4) \nThe value of the minerals for the purpose of this section shall be as specified by the \nBoard.”]” \n4Section 236W omitted through Finance Act, 2019, omitted section read as follow: \n236W. Tax on purchase or transfer of immovable property.—(1) Every person responsible for \nregistering4[,recording] or attesting transfer of any immovable property shall at the time of registerin","quote_sha256":"d194cbc2347aaea8471080aa52b2cc6a91238fd19bac782d0a6b5ee25e4ca9a6","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7905584d0e2a9a749a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212435,"character_end":1212452,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212265,"character_end":1212682,"quote":"y, housing society, co-operative society \nand registrar of properties.] \n2. Tax collected under sub-section (1) shall not be adjustable. \n \n5Section 236X omitted through Finance Act, 2020 dated 30th June, 2020 omitted section read as \nfollows: “236X. Advance tax on tobacco.— (1)Pakistan Tobacco Board or its contractors, at the time \nof collecting cess on tobacco, directly or indirectly, shall collect advance tax a","quote_sha256":"f0feb9703504f346b2f416bfc0d1bd81d98b517c254c1af4a729e3725d605adf","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f31647f5d077b5cecf8","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212899,"character_end":1212916,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212729,"character_end":1213146,"quote":"ue of tobacco from every person purchasing tobacco including manufacturers of \ncigarettes.  \n(2) Tax collected under this section shall be adjustable.” \n6Inserted by the Finance Act, 2018. \n7 Section 236Y omitted by the Finance Act, 2021. The omitted section read as follows: \n236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect ","quote_sha256":"c740b0aff574c96f5279e915e7b09d561601b3e81b418b181de6ab0ba0fdfe3b","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58a77adf8b991d834504","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212949,"character_end":1212966,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1212800-1214400-71adaaa7feff89f0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1212779,"character_end":1213194,"quote":" including manufacturers of \ncigarettes.  \n(2) Tax collected under this section shall be adjustable.” \n6Inserted by the Finance Act, 2018. \n7 Section 236Y omitted by the Finance Act, 2021. The omitted section read as follows: \n236Y.  Advance tax on persons remitting amounts abroad through credit  or debit or prepaid \ncards.—(1)  Every banking company shall collect advance tax, at the time of transfer of any sum ","quote_sha256":"3093e0db906331070364b225fff13a4503150cece8bfa8144df0931ca6181f4f","reader_fragment":"p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1211200-1212800-463b7c0a44ab52f3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c907dfa80f5f38b18cd4","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215869,"character_end":1215886,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215699,"character_end":1215941,"quote":"specified \nin Division XXVII of Part IV of the First Schedule. \n(2)  The advance tax collected under this section shall be adjustable.\"]” \n1 Section 236Y inserted by the Finance Act, 2022.  \n2 Section 236Z inserted by the Finance Act, 2023.  ","quote_sha256":"908299b58f779470029c85f65b48bdda044017301b83f324271344c41a52f975","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dc5aec5e20fc7f41d03","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215921,"character_end":1215938,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1215751,"character_end":1215941,"quote":" Schedule. \n(2)  The advance tax collected under this section shall be adjustable.\"]” \n1 Section 236Y inserted by the Finance Act, 2022.  \n2 Section 236Z inserted by the Finance Act, 2023.  ","quote_sha256":"040cb1ab5392d0f436e4305aea29e13e334e6feba002a1f5ab60f67ec1e5635f","reader_fragment":"p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1214400-1216000-89f2fa6fdb5d98ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd60b4ad429aa9f490c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217824,"character_end":1217841,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217654,"character_end":1218037,"quote":"ional nature consequent \nupon the making of this Ordinance; and  \n \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The word “of” omitted by the Finance Act, 2005. \n3Inserted by the Finance Act, 2003. \n4The words “additional tax ” substituted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"d30cb1f59f9012627c1050477394dc1e83db714b2347977e350ecdb0d80960db","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d214638ff6ba77a33344","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217875,"character_end":1217892,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217705,"character_end":1218037,"quote":"dinance; and  \n \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The word “of” omitted by the Finance Act, 2005. \n3Inserted by the Finance Act, 2003. \n4The words “additional tax ” substituted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"19b0b1f5d7eda1649df1ab7c475e9be26805b2f0fc9881eef76b51f16675aadc","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1ac92509d99a3db71a1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217912,"character_end":1217929,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217742,"character_end":1218037,"quote":"                        \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2 The word “of” omitted by the Finance Act, 2005. \n3Inserted by the Finance Act, 2003. \n4The words “additional tax ” substituted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"f2afef551409468d9cec6c2628259e3fcba0309634c26e6a767e485b6615f5e5","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-087fff28d7e2e0392efd","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217980,"character_end":1217997,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217810,"character_end":1218037,"quote":"ituted by the Finance Act, 2007. \n2 The word “of” omitted by the Finance Act, 2005. \n3Inserted by the Finance Act, 2003. \n4The words “additional tax ” substituted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"9160d8f641554c21e8ea9f33a384cdb03a2a082fc6ba98a1b592100ba5643f37","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9960ab5a6d600b99e100","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1218002,"character_end":1218035,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1217832,"character_end":1218037,"quote":"Act, 2007. \n2 The word “of” omitted by the Finance Act, 2005. \n3Inserted by the Finance Act, 2003. \n4The words “additional tax ” substituted by the Finance Act, 2010. \n5 Inserted by the Finance Act, 2003. ","quote_sha256":"a84e53960517a20eaa925d66031ae39fa75c3eee0e7976f128c1dc23985ab866","reader_fragment":"p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1217600-1219200-6c11955625b80cf1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55f81e4f91f6e6ba0a6e","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1219948,"character_end":1219974,"quote":"Income Tax Ordinance, 1979","quote_sha256":"be30249e9e7ace273538d66c2f10cf9ed1e18fbe74f6a08dbcf1c23b8baacd1e","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1219778,"character_end":1220204,"quote":" issued by integrated enterprises randomly and in case of any \ndiscrepancy, all the relevant provisions of the Ordinance shall apply accordingly.] \n \n238.  Repeal. — The Income Tax Ordinance, 1979 (XXXI of 1979), shall stand \nrepealed on the date this Ordinance comes into force in pursuance of sub-section \n(3) of section 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) ad","quote_sha256":"e9a7a7e538d215736ed7ed6792163970860cafb658f7793a8f141aa9107532b8","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c6942758bed8dc87c16","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220164,"character_end":1220181,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1219994,"character_end":1220284,"quote":"ll stand \nrepealed on the date this Ordinance comes into force in pursuance of sub-section \n(3) of section 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) added by the Finance Act, 2022.  \n3 Section 237B added by the Finance Act, 2022.  ","quote_sha256":"aa9f064e327c0dc20fdd6eb0c753091e930162afab74b4c7ef6dfad5a6892e13","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0a86814d5b0bbaf41ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220215,"character_end":1220232,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220045,"character_end":1220284,"quote":" into force in pursuance of sub-section \n(3) of section 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) added by the Finance Act, 2022.  \n3 Section 237B added by the Finance Act, 2022.  ","quote_sha256":"b957dbcd60320239666e9aae9916cad25ee4616d023ff11953a500373d860f80","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddf4e44ae0704037de44","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220264,"character_end":1220281,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1220094,"character_end":1220284,"quote":"ection 1. \n                                            \n1Added by the Finance Act, 2008. \n2 Sub-section (3) added by the Finance Act, 2022.  \n3 Section 237B added by the Finance Act, 2022.  ","quote_sha256":"436a534882174bcdbd869d284337425d048b7a37d71b009b7be0a48b683fb698","reader_fragment":"p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1219200-1220800-79ac69eab5733eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7ae48fb315d60d40b3a","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222303,"character_end":1222320,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222133,"character_end":1222550,"quote":"r provision \nfor an extension of time in suitable cases by the appropriate authority. \n \n                                            \n1Sub-section (1) substituted by the Finance Act, 2002. The substituted sub-section (1) read as follows: \n “(1)  \nThe repealed Ordinance shall continue to apply to the assessment year ending on the \n30th day of June 2003. “ \n2Sub-section (2) substituted by the Finance Act, 2002. The ","quote_sha256":"c7b37b67d91d8717c4423fb8cfe375b3328f290d444228a1633187c410b0ba86","reader_fragment":"p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e52791ce188227ce5b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222527,"character_end":1222544,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222357,"character_end":1222774,"quote":"d as follows: \n “(1)  \nThe repealed Ordinance shall continue to apply to the assessment year ending on the \n30th day of June 2003. “ \n2Sub-section (2) substituted by the Finance Act, 2002. The substituted sub-section (2) read as follows: \n “(2) \nIn making any assessment in respect of any income year ending on or before the 30th \nday of June 2002, the provisions of the repealed Ordinance relating to the computation","quote_sha256":"e0f5be3d9b870f25e61a294e05a6b0d7b1b17af6d2cf844816348d33f5db4f3a","reader_fragment":"p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1220800-1222400-ffe5b4b63dfce7ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-409d0b92eb5b7e564c5c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222897,"character_end":1222914,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222727,"character_end":1223144,"quote":" repealed Ordinance relating to the computation of total \nincome and the tax payable thereon shall apply as if this Ordinance has not come into force.” \n3Inserted by the Finance Act, 2003. Earlier this was inserted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n4Sub-section (3) substituted by the Finance Act, 2002. The substituted ","quote_sha256":"8217c6a10b991e530952786039aaabc61b060bd1f5233da28b1b0e77e7f5f95f","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fad72cd027de8328f508","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223109,"character_end":1223126,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1222939,"character_end":1223356,"quote":"ed by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. \n4Sub-section (3) substituted by the Finance Act, 2002. The substituted sub-section (3) read as follows:  \n“(3) \nWhere any return of income has been furnished by a person for any assessment year \nending on or before the 30th day of June 2003, proceedings for the assessment of the per","quote_sha256":"bc796a44553f740fc9f0b421cf37c36830722e9ad3161be9bc7a42ce8c8e6088","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d0af04215e384c558ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223497,"character_end":1223514,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223327,"character_end":1223744,"quote":"for the assessment of the person for that \nyear shall be taken and continued as if this Ordinance has not come into force. “  \n5The word “sub-section” substituted by the Finance Act, 2005. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"b6e173bd2163d4a5268e88c396693a41fe393baf8296a13f62b11c6563fc9422","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90b6a59e363f20b078a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223564,"character_end":1223581,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223394,"character_end":1223811,"quote":"continued as if this Ordinance has not come into force. “  \n5The word “sub-section” substituted by the Finance Act, 2005. \n6The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"5846fae3abc292d17fdf54eb7923d13fdf84cbecefb4f8be058361b2d95425fc","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea3a7d1b22bb3e8acc99","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223688,"character_end":1223705,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1223518,"character_end":1223891,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. ","quote_sha256":"113102b08009efc76579821bb6f22d292d31e8c1d307fd600bad222850c58f3e","reader_fragment":"p-r-2b2ba404-1222400-1224000-6acea6d31644c003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1222400-1224000-6acea6d31644c003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c15e7a4a9b2f9682c28","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226509,"character_end":1226526,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226339,"character_end":1226756,"quote":"de or done under the corresponding provision of this Ordinance by \n                                            \n1 The words “the imposition of penalty or” omitted by the Finance Act, 2002. \n2The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made th","quote_sha256":"9c8656b4fc131702ee7771c41b2a6be155dd17591d984a3fa1b9d8e2721650f5","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac19959132db70caa954","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226576,"character_end":1226593,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226406,"character_end":1226823,"quote":"                                            \n1 The words “the imposition of penalty or” omitted by the Finance Act, 2002. \n2The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"99e0b17a03e3aeecbba0c16b8fab62b05b1bc1c790058d18a78ab568292ef773","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-865ce8cc09445317774b","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226700,"character_end":1226717,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226530,"character_end":1226947,"quote":"The words “additional tax” substituted by the Finance Act, 2010. The substituted provision has been \nmade effective from 05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the \nsubstitution was made through Finance (Amendment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 The word “provision” substituted by the F","quote_sha256":"bf0f2f36b0b8aaf1fefe5ea06de8c26abd51080988e9622ba54d7ff11d46ac85","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb80a83f09e964184dc9","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226946,"character_end":1226963,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1226776,"character_end":1226965,"quote":"ment) Ordinance, 2009 which was re-promulgated \nas Finance (Amendment) Ordinance, 2010 and remained effective till 05.06.2010. \n3 The word “provision” substituted by the Finance Act, 2005. ","quote_sha256":"e7f24f789522bb0403907a021834cc35e9d5572829ba2631f8e64748d0505764","reader_fragment":"p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1225600-1227200-06aba1a64658f7a8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91b785935067f7f6658b","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228561,"character_end":1228578,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228391,"character_end":1228808,"quote":"of the repealed Ordinance shall continue to apply until \nthe 30th day of June, 2002. \n \n                                            \n1Sub-section (12) substituted by the Finance Act, 2002. The substituted sub-section (12) read as \nfollows: \n“(12) \nClause 77C of Part I of the First Schedule of the repealed Ordinance shall continue to \napply to the yield on National Savings Deposit Certificates issued before 1st Jul","quote_sha256":"2c9f333dc5850f039d5e7e40b26b23e4aab6db779c27d7ab0ee01daca501f6e7","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-14f8c67c539ce47a0f42","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228965,"character_end":1228982,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228795,"character_end":1229212,"quote":"efore 1st July, 2001 and a person \npaying yield on such a Certificate shall not deduct tax under section 151 from the payment.”  \n2 The word “revoked” substituted by the Finance Act, 2005. \n3Sub-section (13) substituted by the Finance Ordinance, 2002. The substituted sub-section (13) read \nas follows: \n“ (13) There is no requirement for the holder of  Certificate to which sub-section (14) applies \nto acquire an ex","quote_sha256":"1834d37416944e0d9497c4fb9e4258deaf7b42e27eb88e1cf47458a610c15cb8","reader_fragment":"p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1227200-1228800-72da46f51c2e38ec","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8766956276a3b7e39a6a","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229022,"character_end":1229045,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1228852,"character_end":1229275,"quote":" Certificate shall not deduct tax under section 151 from the payment.”  \n2 The word “revoked” substituted by the Finance Act, 2005. \n3Sub-section (13) substituted by the Finance Ordinance, 2002. The substituted sub-section (13) read \nas follows: \n“ (13) There is no requirement for the holder of  Certificate to which sub-section (14) applies \nto acquire an exemption certificate under section 159 to give effect to the exe","quote_sha256":"300db513afa5ab139ada9cc64a9fb95ed5e946607f6a1940350c8e4dad5ddbf9","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-daf38f6bb0fdc4bff479","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229324,"character_end":1229341,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229154,"character_end":1229571,"quote":"ficate to which sub-section (14) applies \nto acquire an exemption certificate under section 159 to give effect to the exemption.“  \n4The word “revoke” substituted by the Finance Act, 2005. \n5 The words and comma “amended, modified” substituted by the words and comma “amend, modify” \nby the Finance Act, 2014. \n6Sub-section (14) substituted by the Finance Act, 2003. The substituted sub-section (14) read as \nfollows:","quote_sha256":"351e0d0bf682a11af48106537ca20810fcec5a29f10984a107d4bb3e2d9e2218","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09f86fdd470571469976","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229445,"character_end":1229462,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229275,"character_end":1229692,"quote":"mption.“  \n4The word “revoke” substituted by the Finance Act, 2005. \n5 The words and comma “amended, modified” substituted by the words and comma “amend, modify” \nby the Finance Act, 2014. \n6Sub-section (14) substituted by the Finance Act, 2003. The substituted sub-section (14) read as \nfollows:  \n“ (14) Clause (77C) of Part I of the First Schedule of the repealed Ordinance shall continue to \napply to the yield on","quote_sha256":"0b47cbd7dacab34b918575ee0dd7566b85f662266d117f61c7a3cb065eb4ec04","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f686297801b9f9fc53f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229502,"character_end":1229519,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229332,"character_end":1229749,"quote":"Act, 2005. \n5 The words and comma “amended, modified” substituted by the words and comma “amend, modify” \nby the Finance Act, 2014. \n6Sub-section (14) substituted by the Finance Act, 2003. The substituted sub-section (14) read as \nfollows:  \n“ (14) Clause (77C) of Part I of the First Schedule of the repealed Ordinance shall continue to \napply to the yield on National Savings Deposit Certificates issued before 1st ","quote_sha256":"d3aea95d7c4975722346b9791336b40000a7f43db8bf08f36c7075f38daf11f6","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ba7b444df397283a1ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230059,"character_end":1230076,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1229889,"character_end":1230078,"quote":"h Certificate shall not be required to acquire an exemption certificate under section 159 \nto give effect to the said exemption. \n7 The word “exceeds” substituted by the Finance Act, 2005. ","quote_sha256":"a53439c0ef999fda79f9a1b4e72278ce0b87792243f71bbf9b110dbb66a1340f","reader_fragment":"p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1228800-1230400-0a411e03ec6f81d6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ede99b7c0df06f382a3","source":"pk-code-f40603913b933194","title":"Federal Board of Revenue Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231137,"character_end":1231171,"quote":"Federal Board of Revenue Act, 2007","quote_sha256":"54d7d12a0c565903a64823f436273bd6d2a32467b8280309d6fe8f35c51ddbf7","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1230967,"character_end":1231401,"quote":"under and Notifications, Orders, or any other instrument issued thereunder \nshall be construed as a reference to the Federal Board of Revenue on the \ncommencement of the Federal Board of Revenue Act, 2007.] \n \n5[239B. Reference to authorities.— (1) Any reference to the Regional Commissioner \nof Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) \n                                            \n1The word “unti","quote_sha256":"a3edf8deedb0391a23d9434756f2cba4de0f5d4937b9b93494c03aa0a6de1f5f","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d7e236633697fed8b95","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231423,"character_end":1231440,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231253,"character_end":1231670,"quote":"ioner \nof Income Tax, Commissioner of Income Tax, Commissioner of Income Tax (Appeals) \n                                            \n1The word “until” substituted by the Finance Act, 2002. \n2 Sub-section (18) added by the Finance Act, 2024. \n3Omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect fr","quote_sha256":"f581fe5d3455eff69f5e8803a7a358964aedee6c984b092908130ddd214ad11d","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32bde9cb977bfb5872eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231475,"character_end":1231492,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231305,"character_end":1231722,"quote":"mmissioner of Income Tax (Appeals) \n                                            \n1The word “until” substituted by the Finance Act, 2002. \n2 Sub-section (18) added by the Finance Act, 2024. \n3Omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. The \nomitted sub-section (18) read as","quote_sha256":"1ba19209d86fbaff7de45da1ee3d3938eb11e623db70c342d4fd24bd48d141cf","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-156729428c87308ffc49","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231511,"character_end":1231528,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231341,"character_end":1231758,"quote":"                                            \n1The word “until” substituted by the Finance Act, 2002. \n2 Sub-section (18) added by the Finance Act, 2024. \n3Omitted by the Finance Act, 2003. Earlier this was omitted by S.R.O. 633(I)/2002, dated 14.09.2002 \nwhich stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with effect from 01.07.2003. The \nomitted sub-section (18) read as under:-  \n“(18)   In this section, ","quote_sha256":"ffbbebc5f30d1ec8118d2c6d2ea9b522052c625ff0511a39a5d37ed31b78064e","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd620582a124a73f31fb","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231899,"character_end":1231916,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1231729,"character_end":1232146,"quote":"-  \n“(18)   In this section, ‘Income Tax authority’ means an Income Tax authority as specified in \nsection 3 of the repealed Ordinance.” \nEarlier this was substituted by Finance Act, 2002. The substituted sub-section (18) read as \nfollows: \n“(18) \nIn this section, - \n“assessment year” means assessment year as defined in the repealed Ordinance; \n“income tax authority” means income tax authority as defined in sectio","quote_sha256":"25ecce34f309a0040ee9cacbf64a370df99ed3b0ed939aad5540c527f013f96a","reader_fragment":"p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1230400-1232000-3a219bcf30d83f6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bca079204f1e8a71de0d","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232286,"character_end":1232312,"quote":"Income Tax Ordinance, 1979","quote_sha256":"be30249e9e7ace273538d66c2f10cf9ed1e18fbe74f6a08dbcf1c23b8baacd1e","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232116,"character_end":1232542,"quote":"authority as defined in section 3 of the \nrepealed Ordinance; \n“income year” means income year as defined in the repealed Ordinance; and  \n“repealed Ordinance” means the Income Tax Ordinance, 1979 (XXXI of 1979).” \n4Inserted by the Finance Act, 2007. \n5 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier th","quote_sha256":"d0fa87eeb9f1da3542ff9988876107d983012fbe517d001b76dcb7e386631b8c","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc7b250d040c6a8c681d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232348,"character_end":1232365,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232178,"character_end":1232595,"quote":"\n“income year” means income year as defined in the repealed Ordinance; and  \n“repealed Ordinance” means the Income Tax Ordinance, 1979 (XXXI of 1979).” \n4Inserted by the Finance Act, 2007. \n5 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) ","quote_sha256":"9eb26b982aa1306ea5e7fdd532b922bfd618a2c9ad6bd4e24893b5d1b3af28c8","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35d79c43eef1867a4630","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232370,"character_end":1232406,"quote":"Substituted by the Finance Act, 2010","quote_sha256":"2c409accfde8ad839e5a68e9a16ca5184c286ed6902d1737b0486248bff27442","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232200,"character_end":1232636,"quote":"ncome year as defined in the repealed Ordinance; and  \n“repealed Ordinance” means the Income Tax Ordinance, 1979 (XXXI of 1979).” \n4Inserted by the Finance Act, 2007. \n5 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated ","quote_sha256":"d1041cf1c36e87401b83e97015a5a27a214bfa0f65ea9f92d988d54e2c55a5f0","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-147848b2e4502c72de2f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232513,"character_end":1232530,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232343,"character_end":1232760,"quote":" the Finance Act, 2007. \n5 Substituted by the Finance Act, 2010. The substituted provision has been made effective from \n05.06.2010 by sub-clause (77) of clause 8 of the Finance Act, 2010. Earlier the substitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act, \n2010. The substitu","quote_sha256":"7c050f632347df904f84656c8dfd79bb8b7a4c4785eeb80af25349685e49c862","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-034656af6d76edb22fba","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232715,"character_end":1232746,"quote":"Added by the Finance Act, \n2010","quote_sha256":"e51035cba7fa961233e2a8dff7f8629d35a7ce52fdbd3b9007292c4d18c5398d","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1232545,"character_end":1232976,"quote":"ubstitution was \nmade through Finance (Amendment) Ordinance, 2009 which was re-promulgated as Finance \n(Amendment) Ordinance, 2010 and remained effective till 05.06.2010.Added by the Finance Act, \n2010. The substituted Section 239B read as follows: \n“239B. Reference to authorities.— (1) Any reference to the Regional Commissioner of Income Tax, \nCommissioner of Income Tax, Commissioner of Income Tax (Appeals) and Taxation Office","quote_sha256":"48bf10b410c192ac000d235319735acc855af7c2b2cc329b1931a4d798880998","reader_fragment":"p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1232000-1233600-cdbf8ef71df44f44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-267a4038ceacee0ee2ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1234416,"character_end":1234433,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1234246,"character_end":1234663,"quote":"4[241. Validation.—5[(1)] All notifications and orders issued and notified, in \nexercise of the powers conferred upon the Federal Government, before the \ncommencement of Finance Act, 2017 shall be deemed to have been validly issued \nand notified in exercise of those powers.] \n \n6[(2) Notwithstanding any omission, irregularity or deficiency in the  \nestablishment, or conferment of powers and functions, of the Direc","quote_sha256":"17ff5569e08f4ae49c0d15d80fa92b591cbd3a70b057139552e1b14e2c80b5e0","reader_fragment":"p-r-2b2ba404-1233600-1235200-726eb915e1452022","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1233600-1235200-726eb915e1452022","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-99da0c72fa319e4d1023","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235410,"character_end":1235444,"quote":"Inserted  by the Finance Act, 2013","quote_sha256":"dcd98117105be167b831fea45efc5cfb1cff9b9bd83f476052ab27fdef62821e","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235240,"character_end":1235674,"quote":"provisions of the Ordinance, already expired or \nexpiring, on thirtieth day of June, 2021 or repealed by Tax Laws (Second \n                                            \n1 Inserted  by the Finance Act, 2013. \n2 The word “no” substituted by the Finance Act, 2002. \n3Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2) read as follows: \n“(2) No such power shall be exercised under sub-section (1) after the 30th ","quote_sha256":"32781c7e46fea7770441b6c394c7e68a8f96d20b3c806d43dd03c79636b1199e","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69696475dd5339d6def6","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235482,"character_end":1235499,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235312,"character_end":1235729,"quote":"day of June, 2021 or repealed by Tax Laws (Second \n                                            \n1 Inserted  by the Finance Act, 2013. \n2 The word “no” substituted by the Finance Act, 2002. \n3Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2) read as follows: \n“(2) No such power shall be exercised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-n","quote_sha256":"d814419e7a2b651e1ea0d7925ae9d199c06ed5fa547dcea852d8be4d34397833","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63598d4b57fe2558f25f","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235534,"character_end":1235551,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235364,"character_end":1235781,"quote":"                                           \n1 Inserted  by the Finance Act, 2013. \n2 The word “no” substituted by the Finance Act, 2002. \n3Sub-section (2) omitted by the Finance Act, 2010. The omitted sub-section (2) read as follows: \n“(2) No such power shall be exercised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Fin","quote_sha256":"6dffd11d959e84687a2d1c79f4dca75bf44c5769a920ca3b1e416c0a6d6bcfdb","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58a60f416d8dc4875ccd","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235704,"character_end":1235720,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235534,"character_end":1235950,"quote":"Finance Act, 2010. The omitted sub-section (2) read as follows: \n“(2) No such power shall be exercised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Finance Act, 2018. \n7 Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The amendment read ","quote_sha256":"23e956402669733ae1072992462b931ba1ea8f286919f8119c8f33b901833640","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09618acb5abb03d031b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235744,"character_end":1235761,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235574,"character_end":1235991,"quote":"on (2) read as follows: \n“(2) No such power shall be exercised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Finance Act, 2018. \n7 Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The amendment read as follows: \n  “The following provisions ","quote_sha256":"a55c8b54a6d3136e47338321aaa9877cea88c2031892053bb03995e1b6a91a50","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae63f06d10018f25817b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235778,"character_end":1235795,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235608,"character_end":1236025,"quote":"uch power shall be exercised under sub-section (1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Finance Act, 2018. \n7 Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The amendment read as follows: \n  “The following provisions of the Income Tax Ordinance, 20021","quote_sha256":"e665b30f1f09b398c8b2d8d6cb9b7355f279d1328d46d78d6b367f3cd2984553","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-904f7c3d13e264bac802","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235825,"character_end":1235842,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1235655,"character_end":1236072,"quote":"(1) after the 30th day of June 2004.” \n4Added by Finance Act 2017. \n5 Re-numbered by the Finance Act, 2018. \n6Added by the Finance Act, 2018. \n7 Section 242 added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The amendment read as follows: \n  “The following provisions of the Income Tax Ordinance, 20021 (XLIX of 2001) already expired or \nexpiring on","quote_sha256":"ae1f403695388892fd31c692bd8072da685bc61993cd021694094cf395288375","reader_fragment":"p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1235200-1236800-d271f7f41aff8a76","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca96496e2f4e3182eef6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1237095,"character_end":1237112,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1236800-1238400-d25f82a876179d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1236800-1238400-d25f82a876179d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1236925,"character_end":1237342,"quote":"_ \n \n488 \n   THE FIRST SCHEDULE \n \nPART I \nRATES OF TAX  \n(See Chapter II) \n \n1[ Division I \n                                            \n1 Division I substituted though Finance Act, 2019, substituted Division I read as follows: \nDivision I \n   Rates of Tax for Individuals \n1[(1) The rates of tax imposed on the taxable income of every individual, not being an individual to which paragraph \n(1A) of this Division ap","quote_sha256":"a77fe498f5514592391a057dc4f03c152bfcfcb5943fc3876424b9076a5b24a1","reader_fragment":"p-r-2b2ba404-1236800-1238400-d25f82a876179d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1236800-1238400-d25f82a876179d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2476e49c92c1fe8fa256","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1241205,"character_end":1241222,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1240000-1241600-3abba42001e41206","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1240000-1241600-3abba42001e41206","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1241035,"character_end":1241452,"quote":" amount exceeding \nRs.4,800,000 \n7 \nWhere the tax able income exceeds Rs.6,000,000  \nRs.880,000+ 30% of the amount exceeding \nRs.6,000,000; \n \n1 Table substituted by the Finance Act, 2023. The substituted Table read as follows: \nTABLE \nS# \nTaxable Income \nRate of Tax \n(1) \n(2) \n(3) \n 1. \nWhere taxable income does not exceed Rs.600,000/-  \n0% \n2. \nWhere taxable income exceeds Rs. 600,000 but does \nnot exceed Rs. 80","quote_sha256":"57ecf7d45cd469b112a0704e1e0dff852c204f08ea7c91b195b9c95a19d8fdf0","reader_fragment":"p-r-2b2ba404-1240000-1241600-3abba42001e41206","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1240000-1241600-3abba42001e41206","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb53b4bebe9d89a56e15","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1243417,"character_end":1243434,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1243200-1244800-323043836190f06d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1243200-1244800-323043836190f06d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1243247,"character_end":1243664,"quote":"ons that is a \nprofessional firm prohibited from incorporating by any law or the rules of the \n                                            \n  \n1 Table substituted by the Finance Act, 2024. The substituted Table read as follows: \n“[ \nS# \nTaxable Income \nRate of Tax \n(1) \n(2) \n(3) \n 1. \nWhere taxable income does not exceed Rs. \n600,000/- \n0% \n2. \nWhere taxable income exceeds Rs. 600,000 but \ndoes not exceed Rs. 800,","quote_sha256":"d8b5a8409a2df0f67a7d35c221251f908018eb3d91ba1952e8d998979cd167a1","reader_fragment":"p-r-2b2ba404-1243200-1244800-323043836190f06d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1243200-1244800-323043836190f06d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0cf002ef57f87bbf2b74","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1244880,"character_end":1244897,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1244710,"character_end":1245127,"quote":"s of tax \nto be applied shall be as set out in the following table, namely:—  \n \n1[  ] \n \n2[  ]  \n                                            \n1 Table substituted by the Finance Act, 2023. The substituted Table read as follows: \nTABLE \nS# \nTaxable Income \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere taxable income does not exceed Rs. \n600,000 \nRs. 0 \n2. \nWhere taxable income exceeds Rs.600,000 but \ndoes not exceed Rs.1,2","quote_sha256":"4a8a6b1fcf70bf7f9e26990b90c98a7697349172748272e11db2333e9403de00","reader_fragment":"p-r-2b2ba404-1243200-1244800-323043836190f06d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1243200-1244800-323043836190f06d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10b83bc929db5aa53feb","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1245882,"character_end":1245899,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1245712,"character_end":1246129,"quote":"ount exceeding Rs.6,000,000 \n7. \nWhere taxable income exceeds Rs.12,000,000 \nRs. 2,955,000 + 35% of the \namount \nexceeding  \nRs. 12,000,000 \n \n2 Table substituted by the Finance Act, 2024. The substituted Table read as follows: \n“[ \nS# \nTaxable Income \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere taxable income does not exceed Rs. \n600,000/ \n0% \n2. \nWhere taxable income exceeds Rs. 600,000 \nbut does not exceed Rs. 1,200,","quote_sha256":"93af6c04652d96fb15e086fe5b6b0e779373c145c729325dbd54842aa1b3ec9c","reader_fragment":"p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1244800-1246400-fe4e58329ecaa76f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7ab6e9abdce173129a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1247856,"character_end":1247873,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1246400-1248000-f1d9e35fbbfcfa56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1246400-1248000-f1d9e35fbbfcfa56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1247686,"character_end":1248103,"quote":"ax year, the rate of tax on such income shall be set out in the \nfollowing Table namely: — \n \n \n                                            \n \n1 Table substituted by the Finance Act, 2025. The substituted Table read as follows: \n    “ \nS# \nTaxable Income \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere taxable income does not exceed Rs. \n600,000/- \n0% \n2. \nWhere taxable income exceeds Rs. 600,000 but \ndoes not exceed Rs. 1,","quote_sha256":"c9139d8ade018cacec1d1fa0b9552883177b417dc6fe1ef3b075ef4a02a20cde","reader_fragment":"p-r-2b2ba404-1246400-1248000-f1d9e35fbbfcfa56","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1246400-1248000-f1d9e35fbbfcfa56","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfc3704b029d834c10b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249122,"character_end":1249139,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1248952,"character_end":1249369,"quote":" rupees ten million \n5% of the amount exceeding \nrupees ten million] \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n \n                                            \n1Para 2 omitted by the Finance Act, 2014.  The omitted para (2)  read as follows: \n \n“(2) The rate of tax payable on bonus as IDPT as income tax shall be 30% for the tax year 2010.” \n2 Clause (2) omitted by the Finance Act, 2006. The omitted clause (2) read as follows: ","quote_sha256":"5649d23249ab80711f02979473e6ab63904433b062a80fb2e16d6998e3370b3b","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1c452fb703745bd23ece","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249310,"character_end":1249327,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1249140,"character_end":1249557,"quote":"  The omitted para (2)  read as follows: \n \n“(2) The rate of tax payable on bonus as IDPT as income tax shall be 30% for the tax year 2010.” \n2 Clause (2) omitted by the Finance Act, 2006. The omitted clause (2) read as follows:  \n“2. \nWhere, for a tax year, an individual or association of persons to which subsection (1) of \nsection 92 applies derives income from agriculture to which section 41 applies and the gro","quote_sha256":"c471ad51f16a8d80e1464f9bf6093ba85b5c1e7f2b3b304098b075dd78d4cacc","reader_fragment":"p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1248000-1249600-c7295fb98d29491e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d13153ffd3916880a1bc","source":"pk-code-f40603913b933194","title":"Finance Act 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250447,"character_end":1250463,"quote":"Finance Act 2002","quote_sha256":"7b2eced55392a7eff713babef3d1171b4651becf1ed2aa38fdc39c50e9531c61","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250277,"character_end":1250693,"quote":"of the amount \nexceeding Rs.400,000 \n5. \n \nWhere taxable income exceeds \nRs.700,000 \nRs.125,000 plus 35% of the amount \nexceeding Rs.700,000” \n \n3Clause 3 omitted by the Finance Act 2002. The omitted clause 3 read as follows: \n   “3. \nThe rates of tax applicable to a legal representative of a deceased individual liable for tax \nunder clause (b) of sub-section (1) of section 87 shall be – \n(a) \nin the tax year in ","quote_sha256":"63080835e1023d22fd94f40bc61840115e6fc3ea38c4ad284ce774df375c6c6c","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b88adf7aacc931c93760","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250856,"character_end":1250873,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1250686,"character_end":1251075,"quote":"ear in which the deceased died and the following tax year, \nthe rates applicable under clause 1; or \n(b) \nin any subsequent year, 35%.” \n \n4 “Division IA” omitted by the Finance Act, 2013. The omitted “Division IA” read as follows: \n“Division IA \nRate of Tax on certain persons \n \n \nThe rate of tax to be paid under sub-section (1) of section 113A shall be one per cent \nof the turnover.” ","quote_sha256":"b5066175cc4ec46a9e62e38633b343bab8ee9d1648aa81d21b2d230a60488827","reader_fragment":"p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1249600-1251200-1d72a3f994af3a7b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45fc7b35b27075236611","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251408,"character_end":1251425,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251238,"character_end":1251655,"quote":"on the taxable income of a company \nshall be as set out in the following Table, namely:- \n \n \n                                            \n1 “Division IB” omitted by the Finance Act, 2012. The omitted “Division IB” read as follows:- \n“Division IB \nRates of Tax for Association of Persons \n \n \nThe rate of tax imposed on the taxable income of Association of Persons for the tax \nyear 2010 and onward shall be 25%.” \n2D","quote_sha256":"e0e5656f0ee1a574f687b96eb3a0fce70ac7f62096ee09ea18a7588eadbd898a","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b779377ebc25796c9394","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251685,"character_end":1251702,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251515,"character_end":1251932,"quote":"of Persons \n \n \nThe rate of tax imposed on the taxable income of Association of Persons for the tax \nyear 2010 and onward shall be 25%.” \n2Division II substituted by the Finance Act, 2002. The substituted Division II read as follows: \n“Division II \nRates of Tax for Companies \n \nThe rates of tax imposed on the taxable income of a company shall be as set out in the following table, \nnamely:– \nTABLE \nBanking \ncompany","quote_sha256":"2200f3a66d8d0ba04788e5360dfcfca29f528a45eee034fce27e30ad3122c7b1","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce9c6400b78db32eee78","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1252099,"character_end":1252116,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1251929,"character_end":1252346,"quote":"any \n(1) \nPublic company, other than a \nbanking company. \n(2) \nPrivate company, other than a banking \ncompany. \n \n(3) \n50% \n35% \n45%” \n \n3 Division II substituted by the Finance Act, 2022. The substituted Division read as follows: \n \nDivision II \nRates of Tax for Companies \n3[(i) \nThe rate of tax imposed on the taxable income of a company for the tax year 2007 and onward \nshall be 35% 3[:] ] \n3[Provided that the r","quote_sha256":"8b4ddf39ef79dea1a5c4608ea19f4d871ac2a4047250e6614c90e307ea300be6","reader_fragment":"p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1251200-1252800-7882f07ac7fe02b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18928df4e1c49587dbff","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254031,"character_end":1254064,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1253861,"character_end":1254294,"quote":" of 2025). The substituted \nTable read as follows: \n    “Type of Company \nRate of Tax \n(1) \n(2) \nSmall company \n20% \nBanking company \n39% \nAny other company \n29%.]” \n \n2 Inserted by the Finance Act, 2015. \n3The Division IIA substituted by the Finance Act, 2018, the substituted Division IIA is read as under. \nDivision IIA \nRates of Super Tax \nPerson  \nRate of super tax \n \nBanking Company   \n \n4% of the income \n \nPerson, other than","quote_sha256":"daa6f2365138aec544017c9ea6498ba40611d7c82482dc00932e3432d5a3dc17","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cde1261f846b79404188","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254104,"character_end":1254121,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1253934,"character_end":1254351,"quote":"\nRate of Tax \n(1) \n(2) \nSmall company \n20% \nBanking company \n39% \nAny other company \n29%.]” \n \n2 Inserted by the Finance Act, 2015. \n3The Division IIA substituted by the Finance Act, 2018, the substituted Division IIA is read as under. \nDivision IIA \nRates of Super Tax \nPerson  \nRate of super tax \n \nBanking Company   \n \n4% of the income \n \nPerson, other than a banking  \n3% of the income” \ncompany, having income eq","quote_sha256":"028dbdf2c5ff063ef057e9bb517eadbd06a6e246db7d0381bc2e4868fba3aa1e","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb0a7660291bd851d621","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254457,"character_end":1254474,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1254287,"character_end":1254477,"quote":"er than a banking  \n3% of the income” \ncompany, having income equal to \nor exceeding Rs.500 million \n \n4 The expression “Tax Year 2021 4[and onwards]” substituted by the Finance Act, 2022.  ","quote_sha256":"634603d18428b3db85149e382ceefe4b019f0c78b1baf8a3aca53d983fd45e4a","reader_fragment":"p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1252800-1254400-3056eacdcdae6b4b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad5c508ac11049db92da","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255447,"character_end":1255464,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255277,"character_end":1255694,"quote":"upplementary (Second Amendment) Act, 2019 \n4 The figure “1” substituted by “0” through Finance Supplementary (Second Amendment) Act, 2019 \n5 Division IIB inserted by the Finance Act, 2022. \n6 Table substituted by the Finance Act, 2023. The substituted Table read as follows: \n \nS.No \nIncome under section 4C \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere income does not exceed Rs.150 million \n0% of the income  \n2. \nWhere in","quote_sha256":"77b1e08689599ffa91cc921b221336229d3e6df43e24b4e9431dfed6a3b1a6b7","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-091f5aeed4573df32333","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255494,"character_end":1255511,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255324,"character_end":1255741,"quote":"e figure “1” substituted by “0” through Finance Supplementary (Second Amendment) Act, 2019 \n5 Division IIB inserted by the Finance Act, 2022. \n6 Table substituted by the Finance Act, 2023. The substituted Table read as follows: \n \nS.No \nIncome under section 4C \nRate of Tax \n(1) \n(2) \n(3) \n1. \nWhere income does not exceed Rs.150 million \n0% of the income  \n2. \nWhere income exceeds Rs. 150 million but does not excee","quote_sha256":"d78706a8324bafca9eb742fd9afae6a4bfcb55b5b4fd1b5097bf34834b3d1fe1","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4b10848c46069f37c643","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1256062,"character_end":1256079,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1256000-1257600-1c18ffb77182afe4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1255892,"character_end":1256309,"quote":"exceeds Rs. 250 million but does not exceed Rs. 300 million \n3% of the income  \n5. \nWhere income exceeds Rs. 300 million \n4% of the income: \n \n7 Table substituted by the Finance Act, 2025. The substituted Table read as follows: \n“Table \n \nS. No \nIncome under section 4C \nRate of Tax \nFor tax year 2022 \nFor tax year 2023 and \nonwards \n(1) \n(2) \n(3) \n(4) \n1. \nWhere income does not exceed Rs. \n150 million \n0% of the i","quote_sha256":"50431092c8a10ed969af459466b7dd68e622c5d1a3e32db166ae6f6d06ceb405","reader_fragment":"p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1254400-1256000-a7f146a2b3f307d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa172d9cc82d168df87d","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1259599,"character_end":1259616,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1259429,"character_end":1259846,"quote":" re-imbursed by Central Power \nPurchasing (CPPA-G) or its predecessor or successor entity. \n                                            \n1Division III substituted though Finance Act, 2019, substituted Division read as follows: \n“Rate of Dividend Tax \n \nThe rate of tax imposed under section 5 on dividend received from a company shall be- \n(a) \n7.5% in the case of dividends declared or distributed by purchaser of a ","quote_sha256":"2b422c37035c74faf9010555709218012f557fb854a68a19e48f2adf0f59921d","reader_fragment":"p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1259200-1260800-7fa037b6e4f6f7ce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7239dda01cc56363968d","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1261928,"character_end":1261975,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1261758,"character_end":1262205,"quote":"se of dividend received by a REIT scheme from Special  Purpose \nVehicle and 35% in case of dividend received by others from Special \nPurpose Vehicle as defined under the Real Estate Investment Trust \nRegulations, 2015.] \n \n(d)   25% in case of a person receiving dividend from a company where no \ntax payable by such company, due to exemption of income or carry \nforward of business losses under Part VIII of Chapter III or claim of tax \ncredits u","quote_sha256":"65f1cff4bf7b291cbcfba83f05361dad3133fd7b2c67a54b8e63af865041a64f","reader_fragment":"p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-688fa418e274cc34faee","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1262335,"character_end":1262352,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1262165,"character_end":1262582,"quote":"f Chapter III or claim of tax \ncredits under Part X of Chapter III.]  \n \n \n5[  ]  \n \n \n \n \n \n                                            \n1 Clause (b) substituted by the Finance Act, 2024. The substituted clause read as follows: \n“[(b) 15% in mutual funds 1[, Real Estate Investment Trusts] and cases other than those mentioned \nin clauses (a) 1[, (c) and (d).]” \n2 The Clause (b) substituted by the Finance Act, 2025","quote_sha256":"a1c685e9e11831a1f11ff362b0298a09ca03470e5b2297854f48503b2fc2bde9","reader_fragment":"p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fcff0c6ac6e40b2c6157","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1262565,"character_end":1262582,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1262395,"character_end":1262812,"quote":"“[(b) 15% in mutual funds 1[, Real Estate Investment Trusts] and cases other than those mentioned \nin clauses (a) 1[, (c) and (d).]” \n2 The Clause (b) substituted by the Finance Act, 2025. The substituted clause read as follows: \n \n“(b)  15% in the case of mutual funds, Real Estate Investment Trusts and cases other than those \nmentioned in clauses (a), (c) and (d): \n \n \nProvided that the rate of tax on dividend re","quote_sha256":"67b5b6760a4b30c8d486c496f6c3c12b30e1da1e23c6f5559a1a64429c7e1dd4","reader_fragment":"p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1260800-1262400-c197163f6baec5a2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24ec8eb604f15b44b3f8","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263166,"character_end":1263196,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1262996,"character_end":1263198,"quote":" the Finance \n(Supplementary) Act, 2022. \n4 The existing clause (c) re-numbered as clause (d) and a new clause (c) inserted by the Finance \n(Supplementary) Act, 2022. \n5 Added by the Finance Act, 2015. ","quote_sha256":"4a4ce9195e8efbfec257c3e30d872bba6b077aa0e7ffd49dd75055e7d46c59b5","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-47fca56428b927bec4ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263924,"character_end":1263941,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263754,"character_end":1264171,"quote":"s other than those mentioned \nin clauses (a) and (b).] \n \n \n2[     ] \n \n \n \n \n3[       ] \n                                            \n1 Division IIIA substituted by the Finance Act, 2025. The substituted Division read as follows: \n“Division IIIA \nRate for Profit on Debt \nThe rate of tax for profit on debt imposed under section 7B shall be 1[15%]” \n2 Table substituted through Finance Act, 2019, substituted table r","quote_sha256":"9ff7a42fd3b9b64c1fd1cdc2cebd5466b692e14c4b124c9e2cc5f283e4b06b14","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc989b606e458996e614","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1264133,"character_end":1264150,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1263963,"character_end":1264380,"quote":"sion read as follows: \n“Division IIIA \nRate for Profit on Debt \nThe rate of tax for profit on debt imposed under section 7B shall be 1[15%]” \n2 Table substituted through Finance Act, 2019, substituted table read as follow:  \n \n \n \n \n \n \nTABLE \nS.NO \nProfit on Debt \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere profit on debt does not exceed Rs.5,000,000 \n10% \n2. \nWhere profit on debt exceeds Rs.5,000,000 but does not exce","quote_sha256":"50b3030401a1d238e3dd2746c57702837c931544c8bc08b009768771401ca095","reader_fragment":"p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1262400-1264000-e58cec3b5c7e8b81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7dd6182f1cafb5dbcd67","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1264484,"character_end":1264501,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1264314,"character_end":1264731,"quote":"% \n2. \nWhere profit on debt exceeds Rs.5,000,000 but does not exceed Rs.25,000,000 \n12.5% \n3. \nWhere profit on debt exceeds Rs.25,000,000  \n15% \n \n3 TABLE omitted by the Finance Act, 2021. The TABLE read as follows: \n“TABLE \nS.NO \nProfit on Debt \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere profit on debt does not exceed Rs.5,000,000 \n15% \n2. \nWhere profit on debt exceeds Rs.5,000,000 but does not exceed \nRs.25,000,000 \n","quote_sha256":"614e5e7a2e77394d66f4ac66d6dd6be2631749ffacca5e0a0a9b12702826b1ca","reader_fragment":"p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1264000-1265600-952df481a9cb31b9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e3309add34f90ca58d63","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265982,"character_end":1265999,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1265812,"character_end":1266229,"quote":"ce Platforms \n \n                                            \n1 Inserted by the Presidential Order No.F.2(1)2016-Pub dated 31.08.2016. \n \n2 Division IV substituted by the Finance Act, 2022. The substituted Division read as follows: \n“Division IV \nRate of Tax on Certain Payments to Non-residents \n \nThe rate of tax imposed under section 6 on payments to non-residents shall be 15% of the \ngross amount of the royalty o","quote_sha256":"5632176315ef227559d127540cfec8fdaf761eec2b9b99e5c82f5e3f0db9eb54","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e21207ab2bf6b1eceb3","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266357,"character_end":1266374,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266187,"character_end":1266427,"quote":" 15% of the \ngross amount of the royalty or fee for technical services 2[and 5% of the gross amount of the fee for \noffshore digital services”.” \n3 Words inserted by the Finance Act, 2025. \n4 Division IVA inserted by the Finance Act, 2025. ","quote_sha256":"78fb34e5c26049ae268965a5726960edb977d479a0ee179077897b78c400646d","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eaed3945465ce243ead8","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266408,"character_end":1266425,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1266238,"character_end":1266427,"quote":" technical services 2[and 5% of the gross amount of the fee for \noffshore digital services”.” \n3 Words inserted by the Finance Act, 2025. \n4 Division IVA inserted by the Finance Act, 2025. ","quote_sha256":"8532132140b167da2a2330fadc7078a5bc2309b72ca5ded251b010628a8656dc","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73c05a7fb25cbea1ce1e","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267345,"character_end":1267362,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1267175,"character_end":1267592,"quote":"n the case of air transport income, 3% of the gross amount \nreceived or receivable. \n1[  ] \n \n                                            \n1 “Division VI” omitted by the Finance Act, 2013. The omitted “Division VI” read as follows: \n“Division VI \nIncome from Property \n \n(a) \nThe rate of tax to be paid under section 15, in the case of individual and \nassociation of persons, shall be— \nS.No. \nGross amount of rent \nR","quote_sha256":"f22abf602ec0528a15e892f05647f0d2a4341391edd0a928df743086adf18d1e","reader_fragment":"p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1265600-1267200-c86756b57efe9b8d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07bec6cc9f8116fb5a69","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268809,"character_end":1268842,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268639,"character_end":1269072,"quote":"                      \n(3) \nWhere the gross amount of rent \nexceeds Rs.1,000,000. \nRs.65,000 plus 10 per cent of \nthe gross amount of rent \nexceeding Rs.1,000,000.” \n \n1 Inserted by the Finance Act, 2016. \n2 Division VIA omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division VIA \nINCOME FROM PROPERTY \nThe rate of tax to be paid under section 15, in the case of individual and association of persons, \nsh","quote_sha256":"b8c9d32aca977f7d539cd7aa86ced3b40acaaceccf0467b2ea5ea485ec71d580","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3d50bed9eb648e3f46df","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268875,"character_end":1268892,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1268705,"character_end":1269122,"quote":"s Rs.1,000,000. \nRs.65,000 plus 10 per cent of \nthe gross amount of rent \nexceeding Rs.1,000,000.” \n \n1 Inserted by the Finance Act, 2016. \n2 Division VIA omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division VIA \nINCOME FROM PROPERTY \nThe rate of tax to be paid under section 15, in the case of individual and association of persons, \nshall be as follows:- \nS.No. \nGross amount of rent \n","quote_sha256":"ccd1e3d3b970ae60987b85e1f9d182d199cbce2dc30757683bb05a7092187c15","reader_fragment":"p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1267200-1268800-a1a2db1695d3ce52","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-860a42755e7bd6e945a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1270549,"character_end":1270566,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1270383,"character_end":1270796,"quote":"\f\nFirst Schedule – Part I __________________________________ \n \n504 \n \n1[   ] 2[  ]  \n \n                                            \n1Division VII substituted by the Finance Act, 2015. The substituted Division VII read as follows:- \n \n[Division VII \nCapital Gains on disposal of Securities \n \nThe rate of tax to be paid under section 37A shall be as follows \n \nS.No. \nPeriod. \nTax Year. \nRate of tax. \n1 \n2 \n3 \n4 ","quote_sha256":"f8b844174e3b87d4f46c9980966410384b0b317af47e8a8b4ae38772f65cacef","reader_fragment":"p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1268800-1270400-e94fd73ab9ccc7f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9aca9f4f30f14a5a7ef7","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1271707,"character_end":1271724,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1271537,"character_end":1271954,"quote":"ective investment scheme shall deduct Capital \nGains Tax at the rates as specified above, on redemption of securities as Prescribed. \n \n2 Division VII substituted by the Finance Act, 2016. Substituted  Division read as follows:- \n[“Division VII \nCapital Gains on disposal of Securities \n \n \nThe rate of tax to be paid under section 37A shall be as follows— \nS.No. \nPeriod \nTax Year 2015 \nTax Year 2016 \n(1) \n(2) \n(3) ","quote_sha256":"874ef1ea6fef19ab93cca1c732c076f541d53f283d85ffdcda7ad6ae3cdf352a","reader_fragment":"p-r-2b2ba404-1270400-1272000-515e78af1e209520","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1270400-1272000-515e78af1e209520","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fda5821490bb085ba483","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272493,"character_end":1272510,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272323,"character_end":1272740,"quote":"_ \n \n505 \n \n1[   ] \n2[   ] \n                                            \n4. \nWhere holding period of a security is more \nthan four years \n0% \n0% \n \n \n1Substituted by the Finance Act, 2016. \n2 Division VII substituted by the Finance Act, 2022. The substituted Division read as follows: \n  “Division VII \nCAPITAL GAINS ON DISPOSAL OF SECURITIES \nThe rate of tax to be paid under section 37A shall be as follows:— \n2[   ","quote_sha256":"d09421ac34dc130c90376e8f8cce76050042a4fdc6845bd74898552f642d7ff6","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e122e26226af16e3245f","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272547,"character_end":1272564,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1272377,"character_end":1272794,"quote":"                  \n4. \nWhere holding period of a security is more \nthan four years \n0% \n0% \n \n \n1Substituted by the Finance Act, 2016. \n2 Division VII substituted by the Finance Act, 2022. The substituted Division read as follows: \n  “Division VII \nCAPITAL GAINS ON DISPOSAL OF SECURITIES \nThe rate of tax to be paid under section 37A shall be as follows:— \n2[       ] \n2[TABLE \nS. \nNo. \nPeriod \nTax \nYear \n2015 \nTax ","quote_sha256":"7fb9d5ff8448830238274c987e91b0a62acc288d530e8eec0976aaf25717a762","reader_fragment":"p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1272000-1273600-1ee7d069f7ba04c9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e040572c72bf816797ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1274933,"character_end":1274950,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1274763,"character_end":1275180,"quote":" the provisions of this proviso \nshall be applicable only in case of a mutual fund or collective investment scheme or a REIT \nscheme.] \n1 Division VII substituted by the Finance Act, 2024. The substituted Division read as follows: \n“DIVISION VII \nCapital Gains on Disposal of Securities \nThe rate of tax to be paid under section 37A shall be as follows:— \n  TABLE \nS.No \nHolding Period \nRate of Tax for Tax \nyear 2023","quote_sha256":"2ba286a61571717df7686c5ee77f46cbb8620579caf70e4360e96301a304d7a1","reader_fragment":"p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1273600-1275200-46852d12a4be07b1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80fd23cae33ff9481593","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1280852,"character_end":1280869,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1280682,"character_end":1281099,"quote":"ual \nfund or collective investment scheme or a REIT scheme.] \n \n1[   ] \n2[  ] \n3[   ]  \n \n                                            \n1Division VIII substituted through Finance Act, 2019, substituted Division read as follows:  \n “Division VIII \nCapital Gains on disposal of Immovable Property  \n \nThe rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:— \n3 Table substituted through Fina","quote_sha256":"4f5b08e4c3874f5d2571f7cba086035368ef59ae7229046a1b36b3c863e189d3","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-36ed65ed26c9b43fe739","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1281095,"character_end":1281112,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1280925,"character_end":1281342,"quote":"I \nCapital Gains on disposal of Immovable Property  \n \nThe rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:— \n3 Table substituted through Finance Act, 2020 dated 30th June, 2020 \nS.No. \nAmount of Gain \nRate of tax \n(1) \n(2) \n(3) \n1. \nWhere the gain does not exceed Rs. 5 million \n5% \n2. \nWhere the gain exceeds Rs. 5 million but does not exceed \nRs. 10 million  \n10% \n3. \nWhere the gai","quote_sha256":"bdb363b86459564db6886f6f898b11a68220e2c28400d1ed6e96647de8e69948","reader_fragment":"p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1280000-1281600-0440f4dc3c263ce3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-484ff26d5ad684418810","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282137,"character_end":1282154,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1281967,"character_end":1282384,"quote":" Federal and Provincial Governments, being original allottees of the \nimmovable property, duly certified by the allotment authority.] \n2 Division VIII substituted by the Finance Act, 2021. The substituted Division read as follows: \n3 Division VIII substituted by the Finance Act, 2022. The Division read as follows: \n   “Division VIII \nTax on Capital Gains on disposal of Immovable Property   \nThe rate of tax to be p","quote_sha256":"107deb0c9fe2fd4174952caa566132e362609a8457b8302c96a5101ef3f5be47","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79c9bdc673a6579d3a04","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282234,"character_end":1282251,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1282064,"character_end":1282481,"quote":"rtified by the allotment authority.] \n2 Division VIII substituted by the Finance Act, 2021. The substituted Division read as follows: \n3 Division VIII substituted by the Finance Act, 2022. The Division read as follows: \n   “Division VIII \nTax on Capital Gains on disposal of Immovable Property   \nThe rate of tax to be paid under sub-section (1A) of section 37 shall be as follows:— \nTABLE \n S. No. \nAmount of Gain \nR","quote_sha256":"9622ebc60a1a1a470302ee172943d0ec7b9853c1a9528529c7ede2fc014cdc36","reader_fragment":"p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1281600-1283200-1b3659cd11b5581c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5956c7e711fcfa7414d","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1283788,"character_end":1283805,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1283618,"character_end":1284035,"quote":" \n10% \n7.5% \n3. \nWhere \nthe \nholding \nperiod \nexceeds \ntwo \nyears but does \n10% \n7.5% \n0 \n                                            \n1 Division VIII substituted by the Finance Act, 2024. The substituted Division read as follows: \n“Division VIII \nThe rate of tax to be paid shall under sub-section (1A) of section 37 shall be as follows:  \nS. No \nHolding Period \nRate of Tax \n \n \nOpen Plots  \nConstructed \nProperty \n","quote_sha256":"0269a58b4b40273cbda3cf67b84147e8caa59091caeba7bfaa70eca907b57ced","reader_fragment":"p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1283200-1284800-e1c069ad4ab27a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-05360d7a1a5c5e27962c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1285946,"character_end":1285979,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1285776,"character_end":1285981,"quote":"specified in A and B \nFor commercial buildings \nRs. 210/ Sq Ft \nRs. 210/ Sq Ft \nRs. 210/ Sq Ft \nFor residential buildings \n                                            \n1 Inserted by the Finance Act, 2016. ","quote_sha256":"848729c4cfd3b586d934458f9b11154f26f0ba9b4b9b37f82666a1ecb588979a","reader_fragment":"p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1284800-1286400-bc83a5cd199e1906","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68d45c5ae6a70c68f069","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287207,"character_end":1287240,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287037,"character_end":1287338,"quote":"35”]  \n \n \n2[Division VIIIC \nTax on deemed income \n \nThe rate of tax under section 7E shall be 20%.] \n     \n3[Division IX \n                                            \n1 Inserted by the Finance Act, 2016.  \n2Division VIIIC added by the Finance Act, 2022. \n3Division IX added by the Finance Act, 2014. ","quote_sha256":"ce1e10ff60f126b5efddffa1ea3a5d143596ada840d020711b51160c42fea74c","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0f253d9635758905981","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287273,"character_end":1287290,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287103,"character_end":1287338,"quote":"ax under section 7E shall be 20%.] \n     \n3[Division IX \n                                            \n1 Inserted by the Finance Act, 2016.  \n2Division VIIIC added by the Finance Act, 2022. \n3Division IX added by the Finance Act, 2014. ","quote_sha256":"5d9ddf9dc9908fcb95ba3b81c09ac3c17f74c2e103ccf6b9d0cdb3b0152ff54d","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b732d1857fb84b1b93a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287319,"character_end":1287336,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287149,"character_end":1287338,"quote":"vision IX \n                                            \n1 Inserted by the Finance Act, 2016.  \n2Division VIIIC added by the Finance Act, 2022. \n3Division IX added by the Finance Act, 2014. ","quote_sha256":"3c9b9e9b8c566916807de36bca76f60d181bc310937e5df537c3d35edba077c0","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3681f45a9cf15e624a0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287975,"character_end":1287992,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1287805,"character_end":1288222,"quote":"eeding, broiler \nproduction, egg production and poultry feed \nproduction; \n0.75%  \n                                            \n1 Table of Division IX substituted by the Finance Act, 2021. The substituted Table read as follows: \nS.No \nPerson(s) \nMinimum Tax as \npercentage of \nthe person’s \nturnover for the \nyear \n(1) \n(2) \n(3) \n1. \n(a) Oil marketing companies, Oil refineries, Sui Southern Gas \nCompany Limited and ","quote_sha256":"6ca7ac7b910ccc1ced183e28ff91c72f147d65b9e9a26c47665f035558f19910","reader_fragment":"p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1286400-1288000-4cec4d7b11f621d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7c58aba51565f112577","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288807,"character_end":1288826,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288637,"character_end":1289056,"quote":") \nDistributors of pharmaceutical products, \n1[ ] fast moving \nconsumer goods 1[ ] and cigarettes;  \n(b) \nPetroleum agents and distributors who are registered under the \nSales Tax Act, 1990;  \n(c) Rice mills and dealers; and \n(d)  Flour mills.  \n0.25%  \n3. \nMotorcycle dealers registered under the Sales Tax Act, 1990.  \n0.3%  \n4. \nIn all other cases. \n1.5%] \n \n2 The expression “Oil marketing companies,” omitted by th","quote_sha256":"d7a10e6ace44e96471b7c334b17aa7e60f0a9c5f2d1f22357eec72e8466897d9","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5cc4d501d404718a76e7","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288935,"character_end":1288954,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288765,"character_end":1289077,"quote":"istributors who are registered under the \nSales Tax Act, 1990;  \n(c) Rice mills and dealers; and \n(d)  Flour mills.  \n0.25%  \n3. \nMotorcycle dealers registered under the Sales Tax Act, 1990.  \n0.3%  \n4. \nIn all other cases. \n1.5%] \n \n2 The expression “Oil marketing companies,” omitted by the Finance Act, 2022. ","quote_sha256":"c118dcca48592fd9f95d85f7b221a6db28e568f374eb2dca7da54465d105b2c2","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b716ead6814a5f6c377","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289058,"character_end":1289075,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1288888,"character_end":1289077,"quote":"  \n3. \nMotorcycle dealers registered under the Sales Tax Act, 1990.  \n0.3%  \n4. \nIn all other cases. \n1.5%] \n \n2 The expression “Oil marketing companies,” omitted by the Finance Act, 2022. ","quote_sha256":"2c27a1a8ad7ccb1760b53467218ff22589689da5c8dbe0b0bba5e4eadbc957ac","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a23d74e73285cc865254","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289218,"character_end":1289238,"quote":"Sales Tax \nAct, 1990","quote_sha256":"6595b5fd01a8fe84a8dd50fe6cc685228a6d07c3e38cfe0a15b0c118906b23ca","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289079,"character_end":1289468,"quote":"\f\nFirst Schedule – Part II________ __________________________ \n \n514 \n 2. \n(a) Oil refineries \n(b) Motorcycle dealers registered under the Sales Tax \nAct, 1990 \n1[(c)   Oil marketing companies] \n \n0.5%  \n3. \n(a)   Distributors of pharmaceutical products, fast     \nmoving consumer goods  and cigarettes; \n (b)   Petroleum agents and distributors who are  \nregistered under the Sales Tax Ac","quote_sha256":"9df63e1a997ef6d4cd42abafe552a06bf226e0ace560042478a472326939578e","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ded0d0b1610c1983e31","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289456,"character_end":1289475,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289286,"character_end":1289705,"quote":"\n(a)   Distributors of pharmaceutical products, fast     \nmoving consumer goods  and cigarettes; \n (b)   Petroleum agents and distributors who are  \nregistered under the Sales Tax Act, 1990;   \n(c)   Rice mills and dealers;  \n(d)  Tier-1 retailers of fast moving consumer goods who \nare integrated with Board or its computerized \nsystem for real time reporting of sales and receipts;  \n(e) Person’s turnover from suppli","quote_sha256":"88f4bae27ebc43112fc61b4a2abfb34f461998e89e765d3c4e9ad4a3d7f7dd1b","reader_fragment":"p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1288000-1289600-fc003a28e9030eb5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-846eb926b97932f7fd94","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1290107,"character_end":1290124,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289937,"character_end":1290354,"quote":"es. \n1.25%] \n \n2[PART II \nRATES OF ADVANCE TAX \n[See Division II of Part V of Chapter X] \n \n                                            \n1 The paragraph (c) added by the Finance Act, 2022. \n2 Table substituted thought Finance Act, 2020 dated 30th June, 2020, substituted table read as follows: \n“PART II \nRATES OF ADVANCE TAX \n[See Division II of Part V of Chapter X] \nThe rate of advance tax to be collected by the C","quote_sha256":"4f57e1e1fcd5dec177a90e0e347ba412f7da63c0eb5174d0f08dd06a05fe63ce","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5fb8c49a3deaca2234c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1290155,"character_end":1290172,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1289985,"character_end":1290402,"quote":"[See Division II of Part V of Chapter X] \n \n                                            \n1 The paragraph (c) added by the Finance Act, 2022. \n2 Table substituted thought Finance Act, 2020 dated 30th June, 2020, substituted table read as follows: \n“PART II \nRATES OF ADVANCE TAX \n[See Division II of Part V of Chapter X] \nThe rate of advance tax to be collected by the Collector of Customs under section 148 shall be- ","quote_sha256":"a39e26b59a58fe5bf96d41c78c803656c5965a67983824a96c059dfa7e6d26ac","reader_fragment":"p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1289600-1291200-a9d00d7d594721a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e9cb60974df1e521a98","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1293426,"character_end":1293443,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1292800-1294400-e49a4355a08a6dee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1292800-1294400-e49a4355a08a6dee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1293256,"character_end":1293445,"quote":" \nExceeding 100 and up to 200 \n930 \n4 \nExceeding 200 and up to 350 \n970 \n5 \nExceeding 350 and up to 500 \n3,000 \n6 \nExceeding 500 \n5,200] \n \n1 The expression added by the Finance Act, 2022. ","quote_sha256":"0b4657051e516e04e36e12536e78b933e25626195e7ae5a6ed28160d9ca28818","reader_fragment":"p-r-2b2ba404-1292800-1294400-e49a4355a08a6dee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1292800-1294400-e49a4355a08a6dee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c1087c7917572e0e4a2","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1294854,"character_end":1294871,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1294684,"character_end":1295043,"quote":"f mobile phone by \nany person shall be as set out in the following table, namely:- \n \nTable \n \n                                            \n1 The expression added by the Finance Act, 2023. \n \n3 Colon substituted and new clause (c) added by the Finance Act, 2021. Earlier this substitution and \naddition were made through Tax Laws (Amendment) Ordinance, 2021. ","quote_sha256":"0ef10952ce3bc326a85327d296cf0565514e5f059f155b1cc5da9fa58464309a","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-524b1f1bd29e071cd2a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1294928,"character_end":1294945,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1294758,"character_end":1295043,"quote":"namely:- \n \nTable \n \n                                            \n1 The expression added by the Finance Act, 2023. \n \n3 Colon substituted and new clause (c) added by the Finance Act, 2021. Earlier this substitution and \naddition were made through Tax Laws (Amendment) Ordinance, 2021. ","quote_sha256":"f86fe98901634bd3e9dca69a0ebfe2ca9e834726e812c3b4642192fa5035ed55","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f14f5bc4e1cf7db9795","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295723,"character_end":1295740,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295553,"character_end":1295970,"quote":" \n11,500 \n5,200] \n \n \n2[     ] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 S. Nos 5 & 6 and entries relating thereto substituted by the Finance Act, 2022. The substituted S. \nNos read as follows:    \n5 \nExceeding 350 and up to 500 \n3,000 \n5,000 \n6 \nExceeding 500 \n5,200 \n11,500 \n \n2  Part IIA omitted by the Finance Act, 2014. The omitted part IIA read as follows: \n“PART IIA \nCOLLEC","quote_sha256":"52bdec4d1d20731818877d6336100e2db29623a8ea8e8fbc4f481ec0c668e21d","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1e4604143a04dee7e75","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295895,"character_end":1295912,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1295725,"character_end":1296142,"quote":"nance Act, 2022. The substituted S. \nNos read as follows:    \n5 \nExceeding 350 and up to 500 \n3,000 \n5,000 \n6 \nExceeding 500 \n5,200 \n11,500 \n \n2  Part IIA omitted by the Finance Act, 2014. The omitted part IIA read as follows: \n“PART IIA \nCOLLECTION OF TAX FROM DISTRIBUTORS, DEALERS \nAND WHOLESALERS \n(See section 153A) \nThe rate of tax to be collected under section 153A, shall be 0.5% of the gross amount of sales.","quote_sha256":"5b29cfc8ac8bf0a975910adc549b971808e478bb8b01a8362a212256697c351f","reader_fragment":"p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1294400-1296000-ec12f094f8338b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a2bbad7f13c95bf9565","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297654,"character_end":1297671,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1297484,"character_end":1297673,"quote":"s and constructing \nbuildings on the same plots as one project, both rates shall apply.] \n \n \n \n \n                                            \n1 Part IIB inserted by the Finance Act, 2023. ","quote_sha256":"58a5608da1cfbeb8eaec93c851d2072f6b72a60bb1e96d5a97916a3587beef9a","reader_fragment":"p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1296000-1297600-b0bcc7a87ea9d262","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-842e890fa46d6e70fccc","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298522,"character_end":1298539,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298352,"character_end":1298769,"quote":"nt Trust and cases other       \nthan   those mentioned in clauses (a), (ba), (c) and (d);] \n \n                                            \n1Division-I substituted by the Finance Act, 2014. The substituted Division-I read as follows:  \n“ [Division I \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be 10% of the yield or profit paid.” \n2Inserted by the Finance Act, 2015. \n3 The expression “a","quote_sha256":"10f5629c477b7eadd27fb3e1784b1973468961388499b6ba190ad05d944d12ae","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa51120f60c22527905b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298730,"character_end":1298747,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298560,"character_end":1298977,"quote":"ision-I read as follows:  \n“ [Division I \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be 10% of the yield or profit paid.” \n2Inserted by the Finance Act, 2015. \n3 The expression “and 236S” omitted by the Finance Act, 2021. \n4 Paragraph (a) substituted though Finance Act, 2019, substituted para read as follow: \n(a) \n“7.5% in the case of dividends declared or distributed by purchaser of ","quote_sha256":"73c2646f028cfcad3097b6e074a7e0bedcedf9771a2c52090b1e3dd02e60c220","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-621544d8011852c6e6f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298793,"character_end":1298810,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298623,"character_end":1299040,"quote":" rate of tax to be deducted under section 151 shall be 10% of the yield or profit paid.” \n2Inserted by the Finance Act, 2015. \n3 The expression “and 236S” omitted by the Finance Act, 2021. \n4 Paragraph (a) substituted though Finance Act, 2019, substituted para read as follow: \n(a) \n“7.5% in the case of dividends declared or distributed by purchaser of a power project privatized by \nWAPDA or on shares of a company ","quote_sha256":"b188d22ca91bd3447165df0b78dd3c921d7846d9608c20c62b0a849c38407a3d","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fae849d6ec8062ea6b93","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298848,"character_end":1298865,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1298678,"character_end":1299095,"quote":"10% of the yield or profit paid.” \n2Inserted by the Finance Act, 2015. \n3 The expression “and 236S” omitted by the Finance Act, 2021. \n4 Paragraph (a) substituted though Finance Act, 2019, substituted para read as follow: \n(a) \n“7.5% in the case of dividends declared or distributed by purchaser of a power project privatized by \nWAPDA or on shares of a company set up for power generation or on shares of a company, ","quote_sha256":"6fcd58682e2dbaafe776a70838deb8136e2d36b52bcdae80a75a7ee320aa459f","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bece76df9a8d649ad860","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299325,"character_end":1299342,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299155,"character_end":1299572,"quote":"5 The word “Purchasers” substituted through Tax Laws (Second Amendment), 2019 dated 26th \nDecember, 2019. \n6 The clause (b) substituted and new clause (ba) added through Finance Act, 2020 dated 30th June \n2020  the substituted clause (b) read as follows: “6[ 6[15] % 6[   ] other than mentioned in (a) above;”    \n7 Clause (b) substituted by the Finance Act, 2024. The substituted clause read as follows: \n“[(b) 15% i","quote_sha256":"1c509fb26ae5352ab4d0978f47e8dfc2704ba8774e792e4b6215fa6ef78325d2","reader_fragment":"p-r-2b2ba404-1297600-1299200-240abd568b97465e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1297600-1299200-240abd568b97465e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46ef27bd10c8f3c51304","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299501,"character_end":1299518,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299331,"character_end":1299748,"quote":"e Act, 2020 dated 30th June \n2020  the substituted clause (b) read as follows: “6[ 6[15] % 6[   ] other than mentioned in (a) above;”    \n7 Clause (b) substituted by the Finance Act, 2024. The substituted clause read as follows: \n“[(b) 15% in mutual funds 7[, Real Estate Investment Trusts] and cases other than those mentioned \nin clauses (a) 7[, (c) and (d).]” \n8 The Clause (b) substituted by the Finance Act, 2025","quote_sha256":"a34198fb65bcea233cfd7db7055647be9f28db46780fb00efe8eacc11725ad57","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3d3271d79e59a61d7c82","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299731,"character_end":1299748,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1299561,"character_end":1299978,"quote":"“[(b) 15% in mutual funds 7[, Real Estate Investment Trusts] and cases other than those mentioned \nin clauses (a) 7[, (c) and (d).]” \n8 The Clause (b) substituted by the Finance Act, 2025. The substituted clause read as follows: \n \n“(b)  15% in the case of mutual funds, Real Estate Investment Trusts and cases other than those \nmentioned in clauses (a), (c) and (d): \n \n \nProvided that the rate of tax on dividend re","quote_sha256":"7fe0d7fc279935c50ca9685660101b844f077c5b10aee632fb425e0b80a5ab18","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0b35fe458739530a3de","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1300688,"character_end":1300735,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1300518,"character_end":1300965,"quote":"ase of dividend received by a REIT scheme from Special Purpose \nVehicle and 35% in case of dividend received by others from Special \nPurpose Vehicle as defined under the Real Estate Investment Trust \nRegulations, 2015; and] \n \n3[(d)]  25% in case of a person receiving dividend from a company where no tax is \npayable by such company, due to exemption of income or carry forward of \n                                            \n1 The existing clau","quote_sha256":"d4ee91951b2f7cbcd9ac169e7a0d63c083f2a0938f33bb64dffa2f9852edda5b","reader_fragment":"p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1299200-1300800-b5d636681fc84a44","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a6a1f9d2a38e8faf9af","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1302016,"character_end":1302033,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1301846,"character_end":1302263,"quote":"r profit in cases other than those mentioned in clauses \n(a) and (b).] \n \n                                            \n1 Para (c) and provisos thereafter omitted through Finance Act, 2019, omitted para read as follows: \n   \n(c) 20% for non-filers other than mentioned in (a) above:  \nProvided that the rate of tax required to be deducted by a collective investment scheme 1[, REIT Scheme] or \na mutual fund shall be- ","quote_sha256":"d1e3db681faec82892f1e14d2d45e873f916a39cae336b052424f5c18bbd63b0","reader_fragment":"p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1300800-1302400-7cbd1333701d6e70","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8bdddf1247901713b0a1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1303395,"character_end":1303412,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1303225,"character_end":1303606,"quote":"ees.1[;]] \n1[Provided also that the rate of tax on dividend received by an individual,  from a Rental REIT \nScheme shall be 7.5%.”;]” \n \n2 Division IA substituted by the Finance Act, 2025. The substituted Division read as follows: \n“Division IA \nProfit on Debt \n \nThe rate of tax to be deducted under section 151 shall be 2[15%] of the yield or profit 2[.]   2[  ]  \n \n2[   ]” \n \n ","quote_sha256":"fc2dca19d4a96f8aef3d88a1e38ab2dc9797482b9f94a1e28c919793df192b4e","reader_fragment":"p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1302400-1304000-d73fd1ba1e2bbfe9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9c1145f1cf1186e3350","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304943,"character_end":1304960,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304773,"character_end":1305190,"quote":"                                     \n1 Inserted by the Presidential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n2 The expression “under section 150A” substituted by the Finance Act, 2021. \n3The figure “15” substituted through Finance Act, 2020 dated 30th June 2020. \n4In Division IB, paragraph(d)omitted through Finance Act, omitted paragraph read as follow:  \n  “(d) 17.5% in case the sukuk-holder is a non-filer”  ","quote_sha256":"5d0baffe5dc98d57350d656f660796df87470920dab101d78e6837c1ed504e2c","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-241b5bc9835ab6a8e417","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305000,"character_end":1305017,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1304830,"character_end":1305247,"quote":"residential Order No.F.2(1)/2016-Pub dated 31.08.2016. \n2 The expression “under section 150A” substituted by the Finance Act, 2021. \n3The figure “15” substituted through Finance Act, 2020 dated 30th June 2020. \n4In Division IB, paragraph(d)omitted through Finance Act, omitted paragraph read as follow:  \n  “(d) 17.5% in case the sukuk-holder is a non-filer”    \n5 Division-II substituted by the Finance Act, 2006. Th","quote_sha256":"d3b762ed33315aaeae6bc3df2c2dfce8d8d4afc05ddc80768a789604343b254d","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-576b57081536c486be9a","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305226,"character_end":1305243,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305056,"character_end":1305473,"quote":", paragraph(d)omitted through Finance Act, omitted paragraph read as follow:  \n  “(d) 17.5% in case the sukuk-holder is a non-filer”    \n5 Division-II substituted by the Finance Act, 2006. The substituted “Division-II” read as follows: \n“Division II \nPayments to non-residents \n The rate of tax to be deducted under sub-section (2) of section 152 shall be 30% of the gross amount \npaid.” \n6The expression “6% of the g","quote_sha256":"76dc72306a151a00551df3572906e9420481cde9d48b605f042b6f7ef4ebdc9a","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ff43f7f6e127623212a","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305513,"character_end":1305530,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305343,"character_end":1305760,"quote":" of tax to be deducted under sub-section (2) of section 152 shall be 30% of the gross amount \npaid.” \n6The expression “6% of the gross amount payable” substituted by the Finance Act, 2016. \n7The words “in case a person is a filer 13% in case the person is a non-filer” omitted through Finance \nAct, 2019. \n8Inserted by the Finance Act, 2008. \n9The figure “30” substituted by the Finance Act, 2010. \n10Added by the Fin","quote_sha256":"7071132fc824d8b409e7c817814b7eb6317ab1cb42aee6c558d7c729c3498f58","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13e159c21c85bbec4531","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305628,"character_end":1305646,"quote":"Finance \nAct, 2019","quote_sha256":"ad92dcfcd07af6154c6a24013fba26743fc77f200f6d77ecdfa539f69e1ac358","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305458,"character_end":1305776,"quote":"on “6% of the gross amount payable” substituted by the Finance Act, 2016. \n7The words “in case a person is a filer 13% in case the person is a non-filer” omitted through Finance \nAct, 2019. \n8Inserted by the Finance Act, 2008. \n9The figure “30” substituted by the Finance Act, 2010. \n10Added by the Finance Act, 2012. ","quote_sha256":"63c0486aeca04f7f1d2287e9ea355525f3cdbf5c5060c7b6cb540c7b9c790d0c","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1eda86a44e896f95f827","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305666,"character_end":1305683,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305496,"character_end":1305776,"quote":"bstituted by the Finance Act, 2016. \n7The words “in case a person is a filer 13% in case the person is a non-filer” omitted through Finance \nAct, 2019. \n8Inserted by the Finance Act, 2008. \n9The figure “30” substituted by the Finance Act, 2010. \n10Added by the Finance Act, 2012. ","quote_sha256":"26fd3a8c64784acef7461c723af9a07a2a6c5f5b6bfc3458fb6a3255ed11be46","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf616cfb2fb8b50a8123","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305722,"character_end":1305739,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305552,"character_end":1305776,"quote":" a person is a filer 13% in case the person is a non-filer” omitted through Finance \nAct, 2019. \n8Inserted by the Finance Act, 2008. \n9The figure “30” substituted by the Finance Act, 2010. \n10Added by the Finance Act, 2012. ","quote_sha256":"47742329f0be449bb67269725d60807a9ee195c4f291003009e6d99879df84e9","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15f06bdf75e48611a2e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305757,"character_end":1305774,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1305587,"character_end":1305776,"quote":"e person is a non-filer” omitted through Finance \nAct, 2019. \n8Inserted by the Finance Act, 2008. \n9The figure “30” substituted by the Finance Act, 2010. \n10Added by the Finance Act, 2012. ","quote_sha256":"1469ff5593acffd99a72a95f6923e5eb44933690597946dfd0effa221f7791c1","reader_fragment":"p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1304000-1305600-0d1341cab5fa1315","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38ff25655852d5a3d1db","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307225,"character_end":1307242,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307055,"character_end":1307472,"quote":"        \n1 New clause (3A) inserted through Tax Law (Second Amendment) Ordinance, 2019 dated 26th \nDecember, 2019 \n2 The expression “sub-section (1D)” substituted by the Finance Act, 2021. Earlier this substitution was \nmade through Tax Laws (Amendment) Ordinance, 2021. \n3 Paragraph (4) substituted by the Finance Act, 2015. The substituted paragraph read as follows:-  \n“(4) \nThe rate of tax to be deducted from a p","quote_sha256":"c9766893189f2063a2be94f51e587922d9b0f8ee80d9dd2af09ee85a11cb65af","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5152cce6ae55a3649f66","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307362,"character_end":1307379,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307192,"character_end":1307609,"quote":"section (1D)” substituted by the Finance Act, 2021. Earlier this substitution was \nmade through Tax Laws (Amendment) Ordinance, 2021. \n3 Paragraph (4) substituted by the Finance Act, 2015. The substituted paragraph read as follows:-  \n“(4) \nThe rate of tax to be deducted from a payment referred to in clause (a) of sub-section \n  \n(2A) of section 152 shall be 3.5% of the gross amount payable.” \n4 The expression “4%","quote_sha256":"9ab148a533652d49103755423cbb904581b11dc799b1a475279abae59a72497a","reader_fragment":"p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1305600-1307200-cd9cea51dc171a75","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9d12ad1c69c43b780f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307626,"character_end":1307643,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307456,"character_end":1307873,"quote":"educted from a payment referred to in clause (a) of sub-section \n  \n(2A) of section 152 shall be 3.5% of the gross amount payable.” \n4 The expression “4%” substituted by Finance Act, 2023. \n5 The words “, if the company is a filer, 7% if the company is a non-filer” omitted through Finance Act, \n2019. \n6 The expression “4.5%” substituted by Finance Act, 2023. \n7 The words “, if the person is a filer and 7.75% if th","quote_sha256":"ae07a7422fee7555c9de052bd3295f2673b9b980469915c5d47cdd9f45c8fb22","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12973199e71bd6e02710","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307738,"character_end":1307756,"quote":"Finance Act, \n2019","quote_sha256":"d28ec09d1b85f46b1acd9c1a92ab71125641cae135b880182759cf42199e5ce6","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307568,"character_end":1307986,"quote":"ss amount payable.” \n4 The expression “4%” substituted by Finance Act, 2023. \n5 The words “, if the company is a filer, 7% if the company is a non-filer” omitted through Finance Act, \n2019. \n6 The expression “4.5%” substituted by Finance Act, 2023. \n7 The words “, if the person is a filer and 7.75% if the person is a non-filer.” Omitted through Finance  \nAct, 2019 \n8 Added by the Finance Act, 2012. \n9 Sub para (i) ","quote_sha256":"6c78eab364d23d79f483e5a0b62477c6eaf90ebb94245a3a84eb9e001082a790","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0f4c2f1c078eb634807","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307798,"character_end":1307815,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307628,"character_end":1308045,"quote":"nance Act, 2023. \n5 The words “, if the company is a filer, 7% if the company is a non-filer” omitted through Finance Act, \n2019. \n6 The expression “4.5%” substituted by Finance Act, 2023. \n7 The words “, if the person is a filer and 7.75% if the person is a non-filer.” Omitted through Finance  \nAct, 2019 \n8 Added by the Finance Act, 2012. \n9 Sub para (i) substituted through Finance Act, 2020 dated 30th June, 2020","quote_sha256":"a69ed421f35f9bbdbde962c70c93c1efaafe08f6f14e7ad970936069823abdad","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1da92bd0d47375d98b78","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307915,"character_end":1307934,"quote":"Finance  \nAct, 2019","quote_sha256":"7de1ca0ccd3cbfd3de5a8f579a04380d54ddd1616faf66425d737d587510689a","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307745,"character_end":1308164,"quote":" Act, \n2019. \n6 The expression “4.5%” substituted by Finance Act, 2023. \n7 The words “, if the person is a filer and 7.75% if the person is a non-filer.” Omitted through Finance  \nAct, 2019 \n8 Added by the Finance Act, 2012. \n9 Sub para (i) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted para read \nas follows:  “(i) in the case of transport services, two per cent of the gross amount payab","quote_sha256":"3125f9087a110af861b50a74cb5b2e4395e26bc638fbb07f052ac65dbc0e7438","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e642885b00cb959ba7b","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307938,"character_end":1307968,"quote":"Added by the Finance Act, 2012","quote_sha256":"c6a5cb73cefff9ba5410dd733a667db8e6b7c4e98d53844774d1a8570fdc9915","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307768,"character_end":1308198,"quote":"ression “4.5%” substituted by Finance Act, 2023. \n7 The words “, if the person is a filer and 7.75% if the person is a non-filer.” Omitted through Finance  \nAct, 2019 \n8 Added by the Finance Act, 2012. \n9 Sub para (i) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted para read \nas follows:  “(i) in the case of transport services, two per cent of the gross amount payable; or” \n10 The expression “3%” su","quote_sha256":"6371ffc2e0d5dac1a2cdbe89f634a4838cb86ed0e52c9ae6c6884a2f1110c23b","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cdfd2e5f4f22c4c08b7f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308006,"character_end":1308023,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1307836,"character_end":1308253,"quote":"the person is a filer and 7.75% if the person is a non-filer.” Omitted through Finance  \nAct, 2019 \n8 Added by the Finance Act, 2012. \n9 Sub para (i) substituted through Finance Act, 2020 dated 30th June, 2020 the substituted para read \nas follows:  “(i) in the case of transport services, two per cent of the gross amount payable; or” \n10 The expression “3%” substituted by Finance Act, 2023. \n11 The expression “4%”","quote_sha256":"04a4432caaa54f10abe49f105d7971b729b1950c3f0446524d6bd84fd371c84d","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e067cdec52af83438c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308211,"character_end":1308228,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308041,"character_end":1308393,"quote":"2020 the substituted para read \nas follows:  “(i) in the case of transport services, two per cent of the gross amount payable; or” \n10 The expression “3%” substituted by Finance Act, 2023. \n11 The expression “4%” substituted by Finance Act, 2025. \n12 The expression “clause(133) of Part I of the Second Schedule” substituted by the Finance Act, \n2021. ","quote_sha256":"d71658de440449c48b048bddd30ce46da5fadc699dcbc1951763c82370c5efd5","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-58076ec0900602e0a623","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308269,"character_end":1308286,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308099,"character_end":1308393,"quote":"ase of transport services, two per cent of the gross amount payable; or” \n10 The expression “3%” substituted by Finance Act, 2023. \n11 The expression “4%” substituted by Finance Act, 2025. \n12 The expression “clause(133) of Part I of the Second Schedule” substituted by the Finance Act, \n2021. ","quote_sha256":"39eefaaf3a1d8e42ce4ace5fd695e09312826c58f2b5a475a5aa3c93d8ba23ec","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4d839b54b1720be029e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308373,"character_end":1308391,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1308203,"character_end":1308393,"quote":"uted by Finance Act, 2023. \n11 The expression “4%” substituted by Finance Act, 2025. \n12 The expression “clause(133) of Part I of the Second Schedule” substituted by the Finance Act, \n2021. ","quote_sha256":"6dec14d7f60e778c96e3e8d55d06684e2044bfdd1fffc466dfa6a6abc8865213","reader_fragment":"p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1307200-1308800-4f5d11f43d93cfb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91009d70f34e1c5e7290","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309308,"character_end":1309341,"quote":"Inserted by the Finance Act, 2021","quote_sha256":"319b4996f86a7dd01b191e3172042dcf861b38e7423f42c3e7049904be41b872","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309138,"character_end":1309571,"quote":" \nThe rate of tax to be deducted from a payment referred to in clause \n(a) of sub-section (1) of section 153 shall be – \n \n                                            \n1 Inserted by the Finance Act, 2021. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2015. Substituted sub-paragraph read as \nfollows:- “(ii)  in any other case, six per cent of the gross amount  payab","quote_sha256":"536a489a0a7ccc9f9de3732a48543e874bd032b452d5d588e62a66398f3389f7","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6280af004cabe3d65d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309381,"character_end":1309398,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309211,"character_end":1309628,"quote":") of sub-section (1) of section 153 shall be – \n \n                                            \n1 Inserted by the Finance Act, 2021. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2015. Substituted sub-paragraph read as \nfollows:- “(ii)  in any other case, six per cent of the gross amount  payable.” \n4 Sub-paragraph (ii) substituted by the Finance Act","quote_sha256":"16213686f6cdcaee41f703fbbaa0233367ad7c011b2763c1bb5cad997a46216a","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a66a75f0a3f058d22c7b","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309442,"character_end":1309459,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309272,"character_end":1309689,"quote":"                                 \n1 Inserted by the Finance Act, 2021. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2015. Substituted sub-paragraph read as \nfollows:- “(ii)  in any other case, six per cent of the gross amount  payable.” \n4 Sub-paragraph (ii) substituted by the Finance Act, 2025. Substituted sub-paragraph read \nas follows:- (ii) in ","quote_sha256":"c72d0fb3abd9580374bd6fdb4b45ecbccd41c281e7605b6fc9226bd11cc311f5","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7f20ad305e02d724b0d","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309617,"character_end":1309634,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309447,"character_end":1309864,"quote":"ce Act, 2015. Substituted sub-paragraph read as \nfollows:- “(ii)  in any other case, six per cent of the gross amount  payable.” \n4 Sub-paragraph (ii) substituted by the Finance Act, 2025. Substituted sub-paragraph read \nas follows:- (ii) in cases other than 4[sub-paragraph (i)],— \n(a) \nin case of a company, 4[9%] of the gross amount payable 4[   ]; and \n(b) in any other case, 4[11%] of the gross amount payable, 4","quote_sha256":"d92e470f017619d03c98709569ca76d0fb943d59724c4a2d2ee65195e583cbb7","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ee3c36ee76c5d5669678","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309908,"character_end":1309925,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1309738,"character_end":1310155,"quote":"case of a company, 4[9%] of the gross amount payable 4[   ]; and \n(b) in any other case, 4[11%] of the gross amount payable, 4[  ];] “ \n5paragraph (6) substituted by the Finance Act, 2015. Substituted paragraph read as follows:- \n“(6) \nThe rate of tax to be deducted from a payment referred to in clause (c) of sub-section \n \n(2A) of section 152 shall be six per cent of the gross amount payable.” \n6 The expression “","quote_sha256":"01f83b11e7ca894e81942309e287619aed158db0edb2bd91ef8620fdb963a903","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-101bad8bdbf530f7e4a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310179,"character_end":1310196,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310009,"character_end":1310426,"quote":" a payment referred to in clause (c) of sub-section \n \n(2A) of section 152 shall be six per cent of the gross amount payable.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 Sub-paragraph (ii) substituted by the Finance Act, 2016. Substituted  sub-paragraph read as follows:- \n“(ii) in case of a company, 7% of the gross amount payable, if the company is a filer and 10% \nif the company is a non-fil","quote_sha256":"8b33115da6523eb68bbd83d5fe06f9776027b1da00974edfae37b18df3ddc191","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9e810215b9c38c0058f","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310239,"character_end":1310256,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310069,"character_end":1310486,"quote":"of section 152 shall be six per cent of the gross amount payable.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 Sub-paragraph (ii) substituted by the Finance Act, 2016. Substituted  sub-paragraph read as follows:- \n“(ii) in case of a company, 7% of the gross amount payable, if the company is a filer and 10% \nif the company is a non-filer;” \n8 The words “in case a person is a filer,” omitted thr","quote_sha256":"df3a284fffe0ba3c3398ee218931fb9bd4caf56975649afc3e94fccdd4273b94","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8ff7fc9d42ef18ef583","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310491,"character_end":1310508,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310321,"character_end":1310738,"quote":"a company, 7% of the gross amount payable, if the company is a filer and 10% \nif the company is a non-filer;” \n8 The words “in case a person is a filer,” omitted through Finance Act, 2019. \n9 The expression “7%” substituted by Finance Act, 2023. \n10 The words “and 13 % if the person is a non-filer ,” omitted through Finance Act, 2019 \n11 Sub-paragraph (iii) omitted by the Finance Act, 2016. Omitted sub-paragraph r","quote_sha256":"6a8a615254e7d9de1f4e69308c5540caf181657a5b5327f3942dfc234591e5b4","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-856fdda39357741c565e","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310548,"character_end":1310565,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310378,"character_end":1310795,"quote":" is a filer and 10% \nif the company is a non-filer;” \n8 The words “in case a person is a filer,” omitted through Finance Act, 2019. \n9 The expression “7%” substituted by Finance Act, 2023. \n10 The words “and 13 % if the person is a non-filer ,” omitted through Finance Act, 2019 \n11 Sub-paragraph (iii) omitted by the Finance Act, 2016. Omitted sub-paragraph read as follows:- \n(iii) in any other case, 7.5% of the gr","quote_sha256":"ef5aa1d4e70c0e696c742c3c52d97a76748b05e15e14cafb3ba6a171d76a7831","reader_fragment":"p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1308800-1310400-a7e016c02e876d57","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d8906b40f36b9616c668","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310639,"character_end":1310656,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310469,"character_end":1310881,"quote":"ler,” omitted through Finance Act, 2019. \n9 The expression “7%” substituted by Finance Act, 2023. \n10 The words “and 13 % if the person is a non-filer ,” omitted through Finance Act, 2019 \n11 Sub-paragraph (iii) omitted by the Finance Act, 2016. Omitted sub-paragraph read as follows:- \n(iii) in any other case, 7.5% of the gross amount payable, if the person is a filer and 10% if the \nperson is a non-filer.”] ","quote_sha256":"bd8373781d87f5e1388ba27d412ca4ad1b8a08eeced35893b48aecfea480cdb1","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b82bfb0ae99c3414d952","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310696,"character_end":1310713,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1310526,"character_end":1310881,"quote":"n “7%” substituted by Finance Act, 2023. \n10 The words “and 13 % if the person is a non-filer ,” omitted through Finance Act, 2019 \n11 Sub-paragraph (iii) omitted by the Finance Act, 2016. Omitted sub-paragraph read as follows:- \n(iii) in any other case, 7.5% of the gross amount payable, if the person is a filer and 10% if the \nperson is a non-filer.”] ","quote_sha256":"8275e4c7da161b8a3d738d56a81495caf25f569350bfbd0f7e4d89d36d1253f2","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba281c4e96f73e35a8ee","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311737,"character_end":1311754,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311567,"character_end":1311984,"quote":"manufacturing and 5.5% of the gross \namount payable in other than toll manufacturing.] \n \n                                            \n1 The word “cotton” omitted by the Finance Act, 2005. \n2 Substituted for the figure “1” by the Finance Act, 2003. Earlier this was substituted by S.R.O. \n586(I)/2002 dated 28.08.2002  which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with \neffect from 01.07.2003. \n3 Full ","quote_sha256":"a9be596e84d11fe49fa37d033c7bd6cd12afe58157578eaf733de9d288a77564","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2654e13e546bca11dde5","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311797,"character_end":1311814,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311627,"character_end":1312044,"quote":" than toll manufacturing.] \n \n                                            \n1 The word “cotton” omitted by the Finance Act, 2005. \n2 Substituted for the figure “1” by the Finance Act, 2003. Earlier this was substituted by S.R.O. \n586(I)/2002 dated 28.08.2002  which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with \neffect from 01.07.2003. \n3 Full stop substituted by finance act 2017. \n4 Added by the Financ","quote_sha256":"3231fead8faefa83f3f0d95361320d583b423c360515ed4a53927a8d756bf53c","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e5b9b8117645eb7dbe6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312025,"character_end":1312055,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311855,"character_end":1312285,"quote":"\n586(I)/2002 dated 28.08.2002  which stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with \neffect from 01.07.2003. \n3 Full stop substituted by finance act 2017. \n4 Added by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2016. \n6 Sub-paragraph (ab) substituted by the Finance Act, 2017. The substituted sub-paragraph (ab) read  \nas follows: \n“(ab) in the case of the supplies made by the distributors of fast moving c","quote_sha256":"4013f694f3192a2fb53b8fe8025af0cebf06d444455413ed47e99b6bf013894b","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6acded30759a797c283","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312060,"character_end":1312093,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311890,"character_end":1312323,"quote":"h stands rescinded by SRO 608(I)/2003, dated 24.06.2003 with \neffect from 01.07.2003. \n3 Full stop substituted by finance act 2017. \n4 Added by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2016. \n6 Sub-paragraph (ab) substituted by the Finance Act, 2017. The substituted sub-paragraph (ab) read  \nas follows: \n“(ab) in the case of the supplies made by the distributors of fast moving consumer goods, 3% of the \ngross amount","quote_sha256":"e0f496a65ad20290298a62b50531ba4bcc8ade05fc5c8a9b6f598e97a5ee8f27","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c207ed906f36571f25cd","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312136,"character_end":1312153,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1311966,"character_end":1312383,"quote":".07.2003. \n3 Full stop substituted by finance act 2017. \n4 Added by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2016. \n6 Sub-paragraph (ab) substituted by the Finance Act, 2017. The substituted sub-paragraph (ab) read  \nas follows: \n“(ab) in the case of the supplies made by the distributors of fast moving consumer goods, 3% of the \ngross amount payable, if the supplier is a company and 3.5% if the suppl","quote_sha256":"1a52a3183e44c72db31685a6d02c77305b952eba223976fc2d54262dc7620ec3","reader_fragment":"p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1310400-1312000-42a20f43d39c5a81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56c753149616ef55a81d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312451,"character_end":1312468,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312281,"character_end":1312698,"quote":"ng consumer goods, 3% of the \ngross amount payable, if the supplier is a company and 3.5% if the supplier is other than a \ncompany.” \n7 Sub-paragraph (ab) omitted by the Finance Act, 2021. The sub-paragraph read as follows: \n“(ab) \nin the case of supplies made by the distributer of fast moving consumer goods,─ \n(i) \nin case of a company, 2% of the gross amount payable; and \n(ii) \nin any other case, 2.5% of the gro","quote_sha256":"025bb037d60ca4d2554f8cfd1bf096719714e102713aa8a2265c7a886d31386d","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-166966077e58ccbd172c","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312754,"character_end":1312771,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312584,"character_end":1313001,"quote":" goods,─ \n(i) \nin case of a company, 2% of the gross amount payable; and \n(ii) \nin any other case, 2.5% of the gross amount payable.]”  \n8The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n9 Clauses (i) and (ii) of sub-paragraph (b) of paragraph (1) substituted by the Finance Act, 2015. The \nsubstituted clauses read as follows:- \n“(i)   4% of the gross amount payable in the case of companies;","quote_sha256":"371236a03bb0d30c690ca11fb586190dd2b27f53c6cb5ebc4164aa25a4495766","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ef3095a8aaea5a13ed4","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312875,"character_end":1312892,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312705,"character_end":1313122,"quote":"nt payable.]”  \n8The expression inserted through Finance Act, 2020 dated 30th June, 2020 \n9 Clauses (i) and (ii) of sub-paragraph (b) of paragraph (1) substituted by the Finance Act, 2015. The \nsubstituted clauses read as follows:- \n“(i)   4% of the gross amount payable in the case of companies; and \n(ii)   4.5%of the gross amount payable in the case of other taxpayers.” \n10 Clause (i) and (ii) substituted by the ","quote_sha256":"fafeb7df375acded913442bcc3b034a06af0cb5317fe164f9242070c0141c472","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d239e40cfc0e128eae46","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1313122,"character_end":1313139,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1312952,"character_end":1313335,"quote":"he gross amount payable in the case of companies; and \n(ii)   4.5%of the gross amount payable in the case of other taxpayers.” \n10 Clause (i) and (ii) substituted by the Finance Act, 2024. The substituted clauses read as follows: \n“[(i) in case of a company, 10[5%] of the gross amount payable, 10[   ]; and \n(ii) \nin any other case, 10[5.5%] of the gross amount payable, 10[  ] ]]” ","quote_sha256":"f9f3abf766290433de22753c147de0ed92aa5ec13222e451234d63db74c5509e","reader_fragment":"p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1312000-1313600-b2c3d5cb38626d4a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c243c40c3c0539e6c08b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1314588,"character_end":1314605,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1314418,"character_end":1314835,"quote":"and training services, oilfield services, \ntelecommunication services,  collateral management services, \n                                            \n1Substituted by the Finance Act, 2019. The substituted clause (2) read as follows:  \n“(i) \nin the case of transport services, two per cent of the gross  \namount payable; or \n \n \n \n(ii)  \nin the case of rendering of or providing of services, — \n \n \n \n \n1[(a) in case o","quote_sha256":"40fb0b120c1d9e65ac9c9d42e59f142bc47eeaf2a3a6c69134d74b2cd22f600c","reader_fragment":"p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1313600-1315200-1de8d91b23b0e739","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2f2c3ca8f734039264a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1315443,"character_end":1315460,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1315273,"character_end":1315690,"quote":"f a non-filer, 12% of the gross amount payable, if the non-filer is a company and 15% \nif the non-filer is other than a company;” \n2 Sub-paragraph (i) substituted by the Finance Act, 2021. The substituted sub-paragraph read as \nfollows: “  \n(i) \n3% of the gross amount payable, in the cases of transport services, freight forwarding services, \nair cargo services, courier services, manpower outsourcing services, hote","quote_sha256":"547f02ea43479dff7e6c754637a948abd6c7c9fd7421aaea722aa985bc4f3107","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3f0c0612e65bf064fe0","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316450,"character_end":1316467,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316280,"character_end":1316526,"quote":"akistan Stock Exchange Limited and \nPakistan Mercantile Exchange Limited inspection, certification, testing and training services;” \n3 The expression “3%” substituted by Finance Act, 2023. \n4 The expression “4%” substituted by Finance Act, 2025. ","quote_sha256":"de16bb7fc756d177305a921b2b67516acd50c8b48ad4182405698f19be11ed9a","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6b90a678d537df14941","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316507,"character_end":1316524,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1316337,"character_end":1316526,"quote":"xchange Limited inspection, certification, testing and training services;” \n3 The expression “3%” substituted by Finance Act, 2023. \n4 The expression “4%” substituted by Finance Act, 2025. ","quote_sha256":"509116d398fc785b574e74f84d0d197449b5da0d5ff158da560bfb710ee94ad4","reader_fragment":"p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1315200-1316800-376fd3de88f31ab9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33ada80cf051dd14815e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317788,"character_end":1317805,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317618,"character_end":1318035,"quote":"spersons; \n \n(ii) in case of a company, 7[   ] 8[7.5%] of the gross amount payable 9[  \n] ; and \n \n                                            \n1 Expression added by the Finance Act, 2022. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2025. Substituted sub-paragraph read as follows:- \n(ii) in case of rendering of or providing of services other than ","quote_sha256":"74e0e5e431de30f33c71371d56be9fb828c9063d9ff12144b44c08be3765f29b","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f728018ce1ebd894680","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317845,"character_end":1317862,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317675,"character_end":1318092,"quote":" the gross amount payable 9[  \n] ; and \n \n                                            \n1 Expression added by the Finance Act, 2022. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2025. Substituted sub-paragraph read as follows:- \n(ii) in case of rendering of or providing of services other than sub-clause (i),- \n(a) in case of a company, 3[9%] of the ","quote_sha256":"9e6b31d323dc73bb5b598829a249cbac40d348081d1050c3d3ca7538a52f33e8","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02b7b79a9d321b7d83ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317906,"character_end":1317923,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1317736,"character_end":1318153,"quote":"                         \n1 Expression added by the Finance Act, 2022. \n2 The expression “3%” substituted by Finance Act, 2023.  \n3 Sub-paragraph (ii) substituted by the Finance Act, 2025. Substituted sub-paragraph read as follows:- \n(ii) in case of rendering of or providing of services other than sub-clause (i),- \n(a) in case of a company, 3[9%] of the gross amount payable;  \n(b) in any other case, 3[11%] of the ","quote_sha256":"63cae47bdd821b3f14c6256694a2cc216029e6de20dc2ed0bbbd3203ad1233bc","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d4b2de762c5557946ce","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318383,"character_end":1318420,"quote":"Substituted by the Finance Act, \n2013","quote_sha256":"c502fdae8594e2157b21df7416f14f0fc1e2d5f1f7a640a2932d123b995be2f5","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318213,"character_end":1318650,"quote":" payments to electronic and print media for \nadvertising services, 1.5% of the gross amount payable.] \n4The figure, words and full stop “6% of the gross amount payable.” Substituted by the Finance Act, \n2013. \n5Sub-paragraphs (i), (ii) and (iii) of paragraph (3) substituted by the Finance Act, 2015. The substituted \nsub-paragraphs read as follows:-  \n“(i)  \n 7%of the gross amount payable in the case of companies; and \n \n \n \n \n(ii)  \n","quote_sha256":"8bf03e8548da40de38f92b6e0c7ebe793c80ec6461dc239039b8bbf879320fb8","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6b6285f581d699bbf29","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318495,"character_end":1318512,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318325,"character_end":1318742,"quote":"re, words and full stop “6% of the gross amount payable.” Substituted by the Finance Act, \n2013. \n5Sub-paragraphs (i), (ii) and (iii) of paragraph (3) substituted by the Finance Act, 2015. The substituted \nsub-paragraphs read as follows:-  \n“(i)  \n 7%of the gross amount payable in the case of companies; and \n \n \n \n \n(ii)  \n 7.5% of the gross amount payable in the case of other taxpayers. \n  (iii)   \n10% of the gro","quote_sha256":"cdbb607e80990da6745a587abf2477e990b555641be2fe635d565a226af0e664","reader_fragment":"p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1316800-1318400-ea59adec9dcd7809","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa80c83c95b443cc6697","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318830,"character_end":1318847,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318660,"character_end":1319077,"quote":"he gross amount payable in the case of other taxpayers. \n  (iii)   \n10% of the gross amount payable in case of sportspersons.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 The figure “7%” substituted by the Finance Act, 2021. \n8 The expression “6.5%” substituted by Finance Act, 2023. \n9The words “, if the company is a filer and 9[ ] 9[14]% if the company is a non-filer” omitted though \nFinance ","quote_sha256":"7195addb28e98dbe5960a08e02a3026cab274f51a071345f1a7e98eaeafb2e31","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2d5c8fd3387766ee514","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318887,"character_end":1318904,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318717,"character_end":1319088,"quote":"  (iii)   \n10% of the gross amount payable in case of sportspersons.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 The figure “7%” substituted by the Finance Act, 2021. \n8 The expression “6.5%” substituted by Finance Act, 2023. \n9The words “, if the company is a filer and 9[ ] 9[14]% if the company is a non-filer” omitted though \nFinance Act, 2019. ","quote_sha256":"c73fdc95dfaf10190353841beefc8939894f295cf0059a275d47eb84b5f1f877","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b031ec99561502432d57","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318946,"character_end":1318963,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318776,"character_end":1319088,"quote":"spersons.” \n6 The expression “10%” substituted by the Finance Act, 2025. \n7 The figure “7%” substituted by the Finance Act, 2021. \n8 The expression “6.5%” substituted by Finance Act, 2023. \n9The words “, if the company is a filer and 9[ ] 9[14]% if the company is a non-filer” omitted though \nFinance Act, 2019. ","quote_sha256":"25f89f039d706b660b4d5f2408d3e3ce19d30561128afe382f2aea3a9550e466","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c007ca9a2f057d0f864b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319069,"character_end":1319086,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1318899,"character_end":1319088,"quote":" 2021. \n8 The expression “6.5%” substituted by Finance Act, 2023. \n9The words “, if the company is a filer and 9[ ] 9[14]% if the company is a non-filer” omitted though \nFinance Act, 2019. ","quote_sha256":"7e3ce1e73d54ada3f5fdf3c545f4b7cba36df2071e218294fdaff64caefd2134","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7367c61408575f7a844","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319986,"character_end":1320003,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319816,"character_end":1320233,"quote":" deducted under section 151A shall be 15% of \nthe gross amount of the capital gain.] \n                                            \n1 The figure “7.5%” substituted by the Finance Act, 2021. \n2 The expression “7%” substituted by Finance Act, 2023. \n3The words “, if the person is a filer and 3[ ] 3[15]% if the person is a non-filer” omitted through \nFinance Act, 2019. \n4 The figure “7.5%” substituted by the Finance A","quote_sha256":"996c316fc86606d15021eb65c56fa8a0f8e6f7c52aeaf6b22e783c9e6d93d245","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-413fdcb3e4a20bbd656e","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320043,"character_end":1320060,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319873,"character_end":1320290,"quote":"mount of the capital gain.] \n                                            \n1 The figure “7.5%” substituted by the Finance Act, 2021. \n2 The expression “7%” substituted by Finance Act, 2023. \n3The words “, if the person is a filer and 3[ ] 3[15]% if the person is a non-filer” omitted through \nFinance Act, 2019. \n4 The figure “7.5%” substituted by the Finance Act, 2021. \n5 Clause (4) omitted by the Finance Act, 2006.","quote_sha256":"49c0264d77604581ef2838e13ee19ff1744852614982b263b691ae6763024d28","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b16a4d8104132d99d578","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320165,"character_end":1320182,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1319995,"character_end":1320412,"quote":"ct, 2021. \n2 The expression “7%” substituted by Finance Act, 2023. \n3The words “, if the person is a filer and 3[ ] 3[15]% if the person is a non-filer” omitted through \nFinance Act, 2019. \n4 The figure “7.5%” substituted by the Finance Act, 2021. \n5 Clause (4) omitted by the Finance Act, 2006. The omitted clause (4) read as follows: \n“ (4) The rate of tax to be deducted from a payment referred to in sub-section (","quote_sha256":"a81ca473b5c7a10ce5c3c4d29352edb2afb1b1ef488c1a29141624040a74301a","reader_fragment":"p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1318400-1320000-3aaede6eeefba525","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2cebc22ec4e384365cb5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320224,"character_end":1320241,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320054,"character_end":1320471,"quote":", 2023. \n3The words “, if the person is a filer and 3[ ] 3[15]% if the person is a non-filer” omitted through \nFinance Act, 2019. \n4 The figure “7.5%” substituted by the Finance Act, 2021. \n5 Clause (4) omitted by the Finance Act, 2006. The omitted clause (4) read as follows: \n“ (4) The rate of tax to be deducted from a payment referred to in sub-section (3) of section 153 shall \nbe 6% of the gross amount payable.","quote_sha256":"13737e7fe833e7976763bb8a0b3920c359ccacf6176c22fbdfbb05b589124bd9","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8a585dacfbb52db66b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320272,"character_end":1320289,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320102,"character_end":1320519,"quote":"and 3[ ] 3[15]% if the person is a non-filer” omitted through \nFinance Act, 2019. \n4 The figure “7.5%” substituted by the Finance Act, 2021. \n5 Clause (4) omitted by the Finance Act, 2006. The omitted clause (4) read as follows: \n“ (4) The rate of tax to be deducted from a payment referred to in sub-section (3) of section 153 shall \nbe 6% of the gross amount payable.” \n6“Division IIIA” omitted by the Finance Act, ","quote_sha256":"546431e6b3ae58440ffcaac6d550032f957659b2dba901e266c7b305815aff3e","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0222c69ce5b483f5f5da","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320506,"character_end":1320523,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320336,"character_end":1320753,"quote":") The rate of tax to be deducted from a payment referred to in sub-section (3) of section 153 shall \nbe 6% of the gross amount payable.” \n6“Division IIIA” omitted by the Finance Act, 2012. The omitted “Division IIIA” read as follows:- \n“Division IIIA \nPayments to non-resident media persons \n \nThe rate of tax to be deducted under section 153A, shall be 10% of the gross amount paid.” \n7 Division IIIAA inserted by th","quote_sha256":"31427ccdb57595142cd60c436524e7d003db36e9bd8849664f0b2bdb0716e107","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6917200dcfd53c21f40c","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320755,"character_end":1320772,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1320585,"character_end":1320775,"quote":"A \nPayments to non-resident media persons \n \nThe rate of tax to be deducted under section 153A, shall be 10% of the gross amount paid.” \n7 Division IIIAA inserted by the Finance Act, 2025.  ","quote_sha256":"f644578c50e8862fa85c655ec3ef0a62e243b2a252856f34d0dcb1fb5f3493b3","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fcf954dccab5ace0d17e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321654,"character_end":1321671,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321484,"character_end":1321901,"quote":"or \ntax \nyears \n2024 up to tax year \n2026] \n2. \nAny other case \n1% of proceeds] \n      \n                                            \n1 New Division IIIB inserted through Finance Act, 2019. \n2 Division IIIB omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision IIIB  \nRoyalty paid to resident persons \n  The rate of tax to be deducted under section 153B shall be 15% of the gross amount pay","quote_sha256":"8972eb1b726d9fb0fa71304d373673eb26ec506f78641f36a720121e03ac758f","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-427b31291921a5f0fee5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321705,"character_end":1321722,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321535,"character_end":1321952,"quote":" other case \n1% of proceeds] \n      \n                                            \n1 New Division IIIB inserted through Finance Act, 2019. \n2 Division IIIB omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision IIIB  \nRoyalty paid to resident persons \n  The rate of tax to be deducted under section 153B shall be 15% of the gross amount payable.] \n3 Clause (1) substituted by the Finance Act","quote_sha256":"bec2a76581746bb354273f22f4c9f8541c5ee3d7848157139714714f8aa83648","reader_fragment":"p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1320000-1321600-b09c686784d61fe3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fda1ef832e5f11b9d90","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321941,"character_end":1321958,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1321771,"character_end":1322188,"quote":" IIIB  \nRoyalty paid to resident persons \n  The rate of tax to be deducted under section 153B shall be 15% of the gross amount payable.] \n3 Clause (1) substituted by the Finance Act, 2009. The substituted clause (1) read as follows: - \n“(1) \nThe rate of tax to be deducted under sub-sections (1), (3), (3A) or (3B) of section 154 \nshall be 1% of the proceeds of the export.” \n4 Clause (2) omitted by the Finance Act, ","quote_sha256":"6cf7f84676402d6e51e4a8b6e6403fe3627de283cfe20db56e7102281003ab11","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-963fb18156518bec752e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322175,"character_end":1322192,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322005,"character_end":1322422,"quote":" \n“(1) \nThe rate of tax to be deducted under sub-sections (1), (3), (3A) or (3B) of section 154 \nshall be 1% of the proceeds of the export.” \n4 Clause (2) omitted by the Finance Act, 2022. \n5 The figure, brackets and letter “(1A)” substituted by the Finance Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Finance Act, 2014. \n7 Division IVA added by the Finance Act, 2021. \n8 Division IVA substituted ","quote_sha256":"b6f319eb3054b6b74abd9d21b87922c207f9d29ff8572a0a1a0b2a5a999a95fc","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2802a02556f49290171b","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322255,"character_end":1322272,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322085,"character_end":1322502,"quote":" of section 154 \nshall be 1% of the proceeds of the export.” \n4 Clause (2) omitted by the Finance Act, 2022. \n5 The figure, brackets and letter “(1A)” substituted by the Finance Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Finance Act, 2014. \n7 Division IVA added by the Finance Act, 2021. \n8 Division IVA substituted by the Finance Act, 2022. The substituted Division read as follows: \n   “Divisio","quote_sha256":"d8efec22e187e485406289f90ead87334c8b26cefe2a344e7fda6b44f650d977","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43486e62d572cb2cb952","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322327,"character_end":1322344,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322157,"character_end":1322574,"quote":"2) omitted by the Finance Act, 2022. \n5 The figure, brackets and letter “(1A)” substituted by the Finance Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Finance Act, 2014. \n7 Division IVA added by the Finance Act, 2021. \n8 Division IVA substituted by the Finance Act, 2022. The substituted Division read as follows: \n   “Division IVA   \nExports of Services  \nThe rate of tax to be deducted under sect","quote_sha256":"af19e9461992fa03ef238df73b0a304aaccc7a90efb6f9a55697866267768f96","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a182f77722ba20d0bc0d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322375,"character_end":1322392,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322205,"character_end":1322622,"quote":"re, brackets and letter “(1A)” substituted by the Finance Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Finance Act, 2014. \n7 Division IVA added by the Finance Act, 2021. \n8 Division IVA substituted by the Finance Act, 2022. The substituted Division read as follows: \n   “Division IVA   \nExports of Services  \nThe rate of tax to be deducted under section 154A shall be one percent of the proceeds of","quote_sha256":"95f7b21bfc805ed731fb9b4c75f196595bae2d40aa2ce91860c25d2819d8278c","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ccdb069216092f04231","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322429,"character_end":1322446,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322259,"character_end":1322676,"quote":"nce Act, 2011. \n6 Figure “0.5” substituted by the figure “1” by the Finance Act, 2014. \n7 Division IVA added by the Finance Act, 2021. \n8 Division IVA substituted by the Finance Act, 2022. The substituted Division read as follows: \n   “Division IVA   \nExports of Services  \nThe rate of tax to be deducted under section 154A shall be one percent of the proceeds of the export.” \n9 Expression added by the Finance Act, ","quote_sha256":"d9e804a1e38f6fa5c5d21a5998c4669d679ba7e4d1fc2975f8995e56454dc741","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a2e1ac4482297ab1bd40","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322663,"character_end":1322680,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322493,"character_end":1322682,"quote":" “Division IVA   \nExports of Services  \nThe rate of tax to be deducted under section 154A shall be one percent of the proceeds of the export.” \n9 Expression added by the Finance Act, 2023. ","quote_sha256":"1ed24547be3eac3b4e6b74577cd0446a0301e2ac21ef836f4de22bb6e65cb5f4","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e55b1268b9ec27aca07b","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322996,"character_end":1323013,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1322826,"character_end":1323243,"quote":"nder section 155, in the case of individual \nand association of persons, shall be— \n2[TABLE \n                                            \n1 Division V substituted by the Finance Act, 2013. The substituted “Division V” read as follows: \n“Division V \nIncome from Property \n (a)  The rate of tax to be deducted under section 155, in the case of individual and \nassociation of persons, shall be— \nS.No. \nGross amount of r","quote_sha256":"c5187a7f9e4f0899d744a7e9301da080cb0b6ea916454b75a2cecedae1bf1721","reader_fragment":"p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1321600-1323200-af2bca427ab97a01","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43fb2a907e75e1420c2c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1324376,"character_end":1324393,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1323200-1324800-971927182baea1a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1323200-1324800-971927182baea1a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1324206,"character_end":1324495,"quote":"s amount of rent \nexceeds Rs.1,000,000. \nRs.65,000 plus 10 per cent of the gross \namount of rent exceeding Rs.1,000,000.” \n \n2 The Table of Division V substituted by the Finance Act, 2021. The substituted Table read as \nfollows: \n2[ S.No. \nGross amount of rent \nRate of tax \n(1) \n(2) \n(3) ","quote_sha256":"b8b9aec434e16838a7fdc7d206ffad3bc5123affd8ec448565631fe1ed118f2e","reader_fragment":"p-r-2b2ba404-1323200-1324800-971927182baea1a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1323200-1324800-971927182baea1a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-659ea090398a10d1ac67","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326641,"character_end":1326659,"quote":"Finance \nAct, 2019","quote_sha256":"ad92dcfcd07af6154c6a24013fba26743fc77f200f6d77ecdfa539f69e1ac358","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1326471,"character_end":1326660,"quote":"1,710,000 plus 35 per cent of the \ngross amount exceeding Rs.8,000,000.] \n \n1 The words “for filers and 17.5% of the gross amount of rent for non-filers” omitted through Finance \nAct, 2019 ","quote_sha256":"fdda79dd40181e2b107abd8ac1cc39d6c4cf8b5dca15dc0f7cae3339212d4109","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2e757f3e869d5076463","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327350,"character_end":1327367,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327180,"character_end":1327597,"quote":" shall be 3[12] of the amount of \npayment 4[    ]. \n \n5[  ] \n \n6[   ] \n \n7[  ] \n \n \n \n \n                                            \n1 The figure “10” substituted by the Finance Act, 2013. \n2 The words “for filers and 2[25]% of the gross amount paid for non-filers” omitted through Finance \nAct, 2019. \n3 Figure “10” substituted by the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for n","quote_sha256":"b5faf10f920a7959fce6cf40155ebf4b88e7327432bde9171c84260f4b1dc5cd","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-843b965b0d40630bccc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327462,"character_end":1327480,"quote":"Finance \nAct, 2019","quote_sha256":"ad92dcfcd07af6154c6a24013fba26743fc77f200f6d77ecdfa539f69e1ac358","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327292,"character_end":1327710,"quote":"                    \n1 The figure “10” substituted by the Finance Act, 2013. \n2 The words “for filers and 2[25]% of the gross amount paid for non-filers” omitted through Finance \nAct, 2019. \n3 Figure “10” substituted by the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for non-filers” omitted through Finance Act, 2019. \n5 Added by the Finance Act, 2007. \n6 Division VIB Omitted by the F","quote_sha256":"c5c8d28dad6a35a253813d0e46a3093ae18593b98fb5ea1634aa0f55193c8f6c","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-301d83373ae195e20edc","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327535,"character_end":1327552,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327365,"character_end":1327782,"quote":"13. \n2 The words “for filers and 2[25]% of the gross amount paid for non-filers” omitted through Finance \nAct, 2019. \n3 Figure “10” substituted by the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for non-filers” omitted through Finance Act, 2019. \n5 Added by the Finance Act, 2007. \n6 Division VIB Omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision VIB \nC","quote_sha256":"2b8c506d320c4670e7b8a98c9cb51e65d714f2598be75fdd1e0b576a546670bf","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a2e34ab866f912a4b63","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327624,"character_end":1327641,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327454,"character_end":1327871,"quote":"through Finance \nAct, 2019. \n3 Figure “10” substituted by the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for non-filers” omitted through Finance Act, 2019. \n5 Added by the Finance Act, 2007. \n6 Division VIB Omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision VIB \nCNG STATIONS \n \n \nThe rate of tax to be collected under section 234A in the case of a Comp","quote_sha256":"7c979d5f210cfa9924ebc1cd52ff3b86a6a8f241172fd55bdaf612ced5d574f7","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc08b015b230ba5b8c8f","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327646,"character_end":1327676,"quote":"Added by the Finance Act, 2007","quote_sha256":"844de868586bfd1f7e0951914dc7bd6f56967559d10dfb00225321799c21b508","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327476,"character_end":1327906,"quote":"2019. \n3 Figure “10” substituted by the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for non-filers” omitted through Finance Act, 2019. \n5 Added by the Finance Act, 2007. \n6 Division VIB Omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision VIB \nCNG STATIONS \n \n \nThe rate of tax to be collected under section 234A in the case of a Compressed Natural \nGas station shall b","quote_sha256":"a6c55797850b1defc26a745a592d0dace31456161f2f8f6284ac2c86beecdab9","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-253d4de1575b74b8e707","source":"pk-code-f40603913b933194","title":"Division VIB Omitted by the Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327681,"character_end":1327726,"quote":"Division VIB Omitted by the Finance Act, 2021","quote_sha256":"69cca84ea20119017642a531b1e94e55398dd91dcf21b63ddc0f2b60cb485a36","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327511,"character_end":1327956,"quote":" the figure “12” by the Finance Act, 2014. \n4 The words “for filers and 4[17.5]% for non-filers” omitted through Finance Act, 2019. \n5 Added by the Finance Act, 2007. \n6 Division VIB Omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision VIB \nCNG STATIONS \n \n \nThe rate of tax to be collected under section 234A in the case of a Compressed Natural \nGas station shall be four per cent of the gas consumption charges 6[ ","quote_sha256":"38fc73d631a983c061df915ff92cbf53ad27741007c156333390b6a7f8249c6b","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54cb4092fbd0612d43f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327995,"character_end":1328012,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1327825,"character_end":1328187,"quote":"ected under section 234A in the case of a Compressed Natural \nGas station shall be four per cent of the gas consumption charges 6[  ] . ]” \n7 Division VII omitted by the Finance Act, 2002. The omitted Division VII read as follows: \n“Division VII \nPetroleum Products \nThe Rate of tax to be deducted under section 157 shall be 10% of the commission or \ndiscount.” ","quote_sha256":"5eb25c3c41bd064c2173b343806d93c2b08c3fe5e066244ed5e92dfb1b28166f","reader_fragment":"p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1326400-1328000-be69dcb65bf27642","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2639648f065bb165dd85","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328823,"character_end":1328840,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328653,"character_end":1329070,"quote":"Rs.0.5 million per annum \n8% \n3. \nPersons not covered in 1 and 2 above \n12%] \n \n3[  4[    ]   ] \n                                            \n1 Division I omitted by the Finance Act, 2002. The omitted Division I read as follows: \n“Division I \nTransfer of Funds \nRate of tax for the purpose of collection of tax under section 232 is 0.30 per cent of the amount.” \n2 Rate of tax set out  through Finance Act, 2019. Perv","quote_sha256":"8e829c96424c4760f80ab3294bbbac4323fc9dd56c86eb687bb04ad117c0d47d","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f18cb5fca203d6014ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329047,"character_end":1329064,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1328877,"character_end":1329294,"quote":"ows: \n“Division I \nTransfer of Funds \nRate of tax for the purpose of collection of tax under section 232 is 0.30 per cent of the amount.” \n2 Rate of tax set out  through Finance Act, 2019. Pervious table read as under:  \nS.No. \nPerson \nRate applicable on the amount of \npayment. \nFiler \nNon-filer \n(1) \n(2) \n(3) \n(4) \n1. \nAdvertising Agents \n10% \n15% \n2. \nLife \nInsurance \nAgents \nwhere \ncommission received is less t","quote_sha256":"11c4aea44783e3d50dac495fdc051dca5851939c31ddb9e4db03755bd70467ba","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ab7679be07575d99257","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329408,"character_end":1329425,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329238,"character_end":1329534,"quote":"\nInsurance \nAgents \nwhere \ncommission received is less than \nRs.0.5 million per annum \n8% \n16% \n3. \nPersons not covered in 1 and 2 \nabove \n12% \n15%”] \n \n3Inserted by the Finance Act, 2004. \n4Division IIA substituted by the Finance Act, 2016. Substituted Division read as follows:- \n“Division IIA ","quote_sha256":"2c45f6969223cdfcc83246095e86b8b86c7f996013feae34c2ff259bfc39c229","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5926c6044aa07138e8f0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329461,"character_end":1329478,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1329291,"character_end":1329534,"quote":"s than \nRs.0.5 million per annum \n8% \n16% \n3. \nPersons not covered in 1 and 2 \nabove \n12% \n15%”] \n \n3Inserted by the Finance Act, 2004. \n4Division IIA substituted by the Finance Act, 2016. Substituted Division read as follows:- \n“Division IIA ","quote_sha256":"1cb829ebe57c1a4e73d7750f6371fcf94984ff162e2b53c6b3edb15295f81663","reader_fragment":"p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1328000-1329600-9ec2e7b6b9e98e03","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-684e465155e510bd303b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330542,"character_end":1330559,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330372,"character_end":1330789,"quote":"ii) \nin case of sale of shares as per clause (b) of sub-\nsection (1) of section 233A. \n4[0.01%] of  \nsale value \n4[  ] \n \n \n \n4[  ]” \n \n \n \n1 Division IIA omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIA \nRATES FOR COLLECTION OF TAX BY A STOCK \nEXCHANGE REGISTERED IN PAKISTAN \n \nS.No. \nDescription \nRate \n(1) \n(2) \n(3) \n1. \nin case of purchase of shares as per clause \n(a) of su","quote_sha256":"fbc7dd778a135ec229f178000938d6b58aebd291cb3fca45f3d3ad01354b2076","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72b9fe4a3e5fbf4e3acd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330963,"character_end":1330996,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330793,"character_end":1331226,"quote":"ction (1) of section 233A. \n0.02% \nof \npurchase value \n2. \nin case of sale of shares as per clause (b) of \nsub-section (1) of section 233A. \n0.02% of sale \nvalue”;” \n \n2 Inserted by the Finance Act, 2013.  \n3 Division IIB omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIB \nRates for collection of tax by NCCPL \n \nThe rate of deduction under section 233AA shall be 10% of profit or  mark-up \nor \ni","quote_sha256":"b1fb3dec1fdb611c4104a28caec8865f362994d30109e12566c412f53feeef74","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5bb5444f91099caa6e38","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331030,"character_end":1331047,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1330860,"character_end":1331277,"quote":"of sale of shares as per clause (b) of \nsub-section (1) of section 233A. \n0.02% of sale \nvalue”;” \n \n2 Inserted by the Finance Act, 2013.  \n3 Division IIB omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IIB \nRates for collection of tax by NCCPL \n \nThe rate of deduction under section 233AA shall be 10% of profit or  mark-up \nor \ninterest \nearned by the member, margin financier or ","quote_sha256":"a684b3a5f4e2ea4985046bc906bd3d9b41b4a899ca51a118851392323c4ded71","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f456f09adab5f0961e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331353,"character_end":1331370,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331183,"character_end":1331600,"quote":"A shall be 10% of profit or  mark-up \nor \ninterest \nearned by the member, margin financier or securities lender.]” \n4 The heading “Transport Business” substituted by the Finance Act, 2008. \n5Paragraph (i) substituted by the Finance Act, 2015. The substituted paragraph (i) read as follows:-“(i)  \nin case of goods transport vehicles, tax of five rupees per kilogram of the laden weight shall be charged.” \n6The words ","quote_sha256":"15fc383c363e6e49538860fdedadd30c0e43fef92e6bf990556fb92b247d7538","reader_fragment":"p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1329600-1331200-b8fef0c4c7e6df3c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d64f40c61c8590a6c96","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331407,"character_end":1331424,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331237,"character_end":1331654,"quote":"rned by the member, margin financier or securities lender.]” \n4 The heading “Transport Business” substituted by the Finance Act, 2008. \n5Paragraph (i) substituted by the Finance Act, 2015. The substituted paragraph (i) read as follows:-“(i)  \nin case of goods transport vehicles, tax of five rupees per kilogram of the laden weight shall be charged.” \n6The words “for filer and four rupees per kilogram of the laden w","quote_sha256":"6515972ed473322bef885ef33f7d834a5424a15d5b7697b4056500e1c5d089e5","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab7a96cf5d2dcead35f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331691,"character_end":1331708,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331521,"character_end":1331748,"quote":"of five rupees per kilogram of the laden weight shall be charged.” \n6The words “for filer and four rupees per kilogram of the laden weight for non-filer” omitted though \nFinance Act, 2019. \n7 Inserted by the Finance Act, 2003. ","quote_sha256":"586c7b2f64567c49b07a20a5770022052a741ce43f5bd337477ebd81341c5aec","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-343f92c6e152fcb8a9c6","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331713,"character_end":1331746,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1331543,"character_end":1331748,"quote":"ogram of the laden weight shall be charged.” \n6The words “for filer and four rupees per kilogram of the laden weight for non-filer” omitted though \nFinance Act, 2019. \n7 Inserted by the Finance Act, 2003. ","quote_sha256":"5cd15dbc8acb6ce28152f6619647dc3da134d45988b5d6793f14bb1ccc5cb211","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26b65575d3e701b4a9c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1332960,"character_end":1332977,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1332790,"character_end":1333207,"quote":"ns but less than 10 persons  \n500 \n1000 \n2. \n10 or more persons but less than 20 persons  \n1500 \n2000 \n3. \n20 persons or more  \n2500 \n4000” \n \n2Clause (3) substituted by Finance Act, 2014. The substituted clause (3) read as follows: \n“(3)  Other private motor cars with engine capacity of— \n(a) \nupto 1000cc \n \nRs. 750 \n(b) \n1001cc to 1199cc \nRs. 1250 \n(c) \n1200cc to 1299 cc \nRs.1750 \n(d) \n1300cc to 1599cc \nRs. 3000","quote_sha256":"544f6b2b82d57daf1a7d3c5eb043f9c96a001678595100fbf3b56fdb2e88f418","reader_fragment":"p-r-2b2ba404-1331200-1332800-8e29aee40f174602","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1331200-1332800-8e29aee40f174602","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0cb55e25c154e9f516e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1333315,"character_end":1333332,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1333145,"character_end":1333562,"quote":") \n1200cc to 1299 cc \nRs.1750 \n(d) \n1300cc to 1599cc \nRs. 3000 \n(e) \n1600cc to 1999 cc \nRs. 4000 \n(f) \n2000cc and above  \nRs. 8000” \n \n3The word “private” omitted by the Finance Act, 2022. \n4 Clause (3) substituted through Finance Act, 2019. Substituted clause read as follows:   \n“(3)  In case of other private motor vehicles shall be as following,- \n“S. No. \nEngine capacity \nfor filers \nfor non-filer \n(1) \n(2) \n(3","quote_sha256":"13813a4d5be5e9fe6cca56a0f7c84feb6076510bde4bf6b690ce4edfc822bc02","reader_fragment":"p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2209124c437203abac29","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1333368,"character_end":1333385,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1333198,"character_end":1333615,"quote":"\nRs. 3000 \n(e) \n1600cc to 1999 cc \nRs. 4000 \n(f) \n2000cc and above  \nRs. 8000” \n \n3The word “private” omitted by the Finance Act, 2022. \n4 Clause (3) substituted through Finance Act, 2019. Substituted clause read as follows:   \n“(3)  In case of other private motor vehicles shall be as following,- \n“S. No. \nEngine capacity \nfor filers \nfor non-filer \n(1) \n(2) \n(3) \n(4) \n1. \nupto 1000cc \nRs. 800 \nRs. 1,200 \n2. \n1001","quote_sha256":"9a3d93fcc4cef151b38d6c0db309553f0f34b1b1199ea20f03266c1aa20e5f8c","reader_fragment":"p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1332800-1334400-68b13413499dcc0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c183166e965d49ac1a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1334624,"character_end":1334641,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1334454,"character_end":1334871,"quote":"00cc & above \nRs. 120,000] \n \n \n2[DIVISION IV  \n                                            \n7. \n2000cc & above \nRs. 10,000 \nRs. 30,000”] \n  \n1 Table substituted through Finance Act, 2019. Substituted table read as follows:   \nS. No. \nEngine capacity \nfor filers \nfor non-filer \n(1) \n(2) \n(3) \n(4) \n1. \nupto 1000cc \nRs. 10,000 \nRs. 10,000 \n2. \n1001cc to 1199cc \nRs. 18,000 \nRs. 36,000 \n3. \n1200cc to 1299cc \nRs. 20,00","quote_sha256":"eb886f3ae71e236c47ed9e67c0db2bc1682eac71ca9d84727ae52ca22d7c3ba5","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd8c3e8e6f15369a1978","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1335103,"character_end":1335120,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1334933,"character_end":1335350,"quote":". \n1500cc to 1599cc \nRs. 45,000 \nRs. 90,000 \n6. \n1600cc to 1999cc \nRs. 60,000 \nRs. 120,000 \n7. \n2000cc & above \nRs. 120,000 \nRs. 240,000] \n \n2 Division IV omitted by the Finance Act, 2021. The omitted Division read as follows: \nDivision IV \nElectricity Consumption \n \nRate of collection of tax under section 235 2[where the 2[gross] amount of electricity bill,]- \n \n2[(a) \ndoes not exceed Rs. 400 \nRs.    2[0]  \n(b) \n","quote_sha256":"27a4e8cf993c8cdf4caa5377a88eb06f161d502662d5a323427d29dab907e513","reader_fragment":"p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1334400-1336000-b0c0c9ab214fe162","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a8475c83ed6a46577b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1337117,"character_end":1337134,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1336947,"character_end":1337136,"quote":" at the rate  of \n2[12] per  cent \nfor commercial \nconsumers; \n \n(ii)  at \nthe \nrate \n of \n5 \nper \ncent \nfor \nindustrial \nconsumers.] ] \n \n \n1 Clause (3) inserted by the Finance Act, 2022. ","quote_sha256":"9c26a0dd9e478bd70c7d409599b1a77bcfe5e2427aa2c19119398aba518056d2","reader_fragment":"p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1336000-1337600-d938578b2b286b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1667a02bdebd888bd2e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1338381,"character_end":1338398,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1338211,"character_end":1338628,"quote":"100,000 \nRs.10,000 \n4. \nRetailers and service providers as notified by the Board in the \nincome tax general order \nUp to Rs.200,000” \n \n2Paragraph (a) substituted by the Finance Act, 2008. The substituted paragraph (a) read as follows: \n“(a) \nIn the case of telephone subscriber (other than mobile phone subscriber) where \nthe monthly bill— \n(a) \nexceeds Rs. 1000 but does not exceed Rs. \n2000 \nRs.   50 \n(b) \nexceeds","quote_sha256":"84f7f5518f1f014dd499b1b4ebb9ad11eea6f9f041dc8f4ca1d19c224c3d1be2","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa444c5b301febb0470f","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1338829,"character_end":1338846,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1338659,"character_end":1339076,"quote":"Rs. 3000. \n \nRs. 100 \n(c) \nexceeds Rs. 3000 but does not exceed \nRs. 5000. \n \nRs. 200 \n(d) \nexceeds Rs. 5000. \n \nRs. 300” \n \n3Clause (b) of Division V substituted by the Finance Act, 2015. The substituted clause (b) read as \nfollows:- \n“(b)   \nin the case of subscriber of mobile   \n telephone and pre-paid telephone card \n14% of the amount of \nbill or sales price of \npre-paid \ntelephone \ncard 3[or sale of units \nth","quote_sha256":"739dc2fe5c29efbd3b816bfd83689777f156bb5ea309a126f91252d7c9786ced","reader_fragment":"p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1337600-1339200-776c939b0d986a7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-38714c3b287da9d0e523","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339913,"character_end":1339929,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339743,"character_end":1340159,"quote":"\ntelephone card or \nsale of units to \nany \nelectronic \nmedium \nor \nwhatever form.] \n \n \n \n \n                                            \n1 The figure “14” substituted by Finance Act 2017. \n2 The expression “12.5%” substituted by the Finance Act, 2021. \n3  The expression “10% for tax year 2022 and 8% onwards” substituted by the Finance (Supplementary) \nAct, 2022. \n4 Colon inserted and Proviso added by the Finance ","quote_sha256":"441cc1f37b66179f96f7d9a3d10d9c1f3733ec6d0413e1c566e0ac38c08eb344","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5416bd9ec24db2e8b536","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339976,"character_end":1339993,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339806,"character_end":1340169,"quote":"or \nwhatever form.] \n \n \n \n \n                                            \n1 The figure “14” substituted by Finance Act 2017. \n2 The expression “12.5%” substituted by the Finance Act, 2021. \n3  The expression “10% for tax year 2022 and 8% onwards” substituted by the Finance (Supplementary) \nAct, 2022. \n4 Colon inserted and Proviso added by the Finance Act 2024. ","quote_sha256":"47da895d423fa2142b507a99eb8eb7d86d8f9ac7c483e4de1594a7289f46c72e","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22b80ad96a8af6372b9a","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340151,"character_end":1340167,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1339981,"character_end":1340169,"quote":"ce Act, 2021. \n3  The expression “10% for tax year 2022 and 8% onwards” substituted by the Finance (Supplementary) \nAct, 2022. \n4 Colon inserted and Proviso added by the Finance Act 2024. ","quote_sha256":"cf40fd68e016003c61948d2f96612772e29fea09517d3895f2d3e75d46a7827c","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ff30bfbd3e6478faba3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340539,"character_end":1340556,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340369,"character_end":1340786,"quote":"ub-sections (1) and (3) of section 231B shall be \nas set out in the following Table: – \n                                            \n1 Division VI and VIA omitted by the Finance Act, 2021. The omitted divisions read as follows: \nDivision VI \nCash withdrawal from a bank \nThe Rate of tax to be deducted under section 231A shall be 1[ ] 1[0.6] % of the cash amount withdrawn, \nfor 1[the person whose name is not appeari","quote_sha256":"3cbb06f2297b7e33ed60f2edd7553e305fc58eb9b6792102434a5626e7ed2eb3","reader_fragment":"p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1339200-1340800-c3c88f80ca01198b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8489c931eaadd49d2ec2","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341103,"character_end":1341120,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1340933,"character_end":1341350,"quote":"be at the rate of 4[0.6% of the \ntransactions for 1[the person whose name is not appearing in the active taxpayers’ list].]” \n1Division VII of Part IV substituted by the Finance Act, 2015. The substituted Division VII readas follows:- \n \n \n \n \n“DIVISION VII \nAdvance Tax on purchase of Motor Car and Jeep \nThe rate of tax under sub-sections (1), (2) and (3) of section 231B shall be as follows:– \nS. No. \nEngine capac","quote_sha256":"4a86bb17412fb4ec6c06b8f15d9b123ef0d8c77645f82e0d734f85b98ad4535f","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5e1906aad33783d91f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1342023,"character_end":1342040,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1341853,"character_end":1342270,"quote":"be collected under sub-section (2) of section 231B, shall be reduced \nby 10% each year from the date of first registration in Pakistan.” \n3 Clause (1) substituted by the Finance Act, 2023. The substituted clause (1) read as follows: \n“(1) The rate of tax under sub-sections (1) and (3) of section 231B shall be as set out in the following \nTable:– \nTABLE \nS.No \nEngine Capacity \nTax \n(1) \n(2) \n(3) \n1. \nUpto 850 cc \nR","quote_sha256":"866427163201580a85bad3fdebeb3e52f4c441c2aabb29f83787a21a3476cb3a","reader_fragment":"p-r-2b2ba404-1340800-1342400-e1a96442b0999898","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1340800-1342400-e1a96442b0999898","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79a15443b7cb7a1d5c2a","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344289,"character_end":1344305,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344119,"character_end":1344535,"quote":"uty, sales tax and federal excise duty in case of imported vehicles or invoice value in \ncase of locally manufactured or assembled vehicles.] \n1 Table substituted by the Finance Act 2024. The substituted Table read as follows: \n“[TABLE \nS. No. \nEngine capacity \nTax \n(1) \n(2) \n(3) \n1. \nUpto 850 cc \nRs.10,000 \n2. \n851cc to 1000cc \nRs.20,000 \n3. \n1001cc to 1300cc \nRs.25,000 \n4. \n1301cc to 1600cc \nRs.50,000 \n5. \n1601","quote_sha256":"23ea32c4a88955acb4f4d035ba615a58024596bd6d1094cffc7d456740c12c20","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f93b74557a293ffc5b1f","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344774,"character_end":1344790,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1344604,"character_end":1344792,"quote":" Tax \n7. \n2001cc to 2500cc \n6% of the value \n8. \n2501cc to 3000cc \n8% of the value \n9. \nAbove 3000cc \n10% of the value: \n]” \n2 Expression “S. Nos. 7 to 9” omitted by the Finance Act 2024. ","quote_sha256":"7126e3a3905c92df7faa96ce253351bd48f04d0e71881b7d851eeb0599239fca","reader_fragment":"p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1344000-1345600-3eefe0fa22a1c100","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-735245b3143400bf27b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1345782,"character_end":1345799,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1345612,"character_end":1346029,"quote":"3) The rate of tax under sub-section (2A) of section 231B shall be as \nfollows:—  \n4[TABLE \n                                            \n1 Clause (2) substituted through Finance Act, 2019. Substituted clause read as follows:   \nS. No. \nEngine capacity \nFor filers \nTax for non-filer \n(1) \n(2) \n(3) \n(4) \n1. \nupto 850cc \n- \n5000 \n2. \n851cc to 1000cc \n5,000 \n15,000 \n3. \n1001cc to 1300cc \n7,500 \n25,000 \n4. \n1301cc to 1","quote_sha256":"b774f547a76ca6c48867425d79ffb54c9c85f6328e67dba87a80d530e36fc2a1","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f6d81cca5344032596a2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1346275,"character_end":1346292,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1346105,"character_end":1346522,"quote":"2000cc \n25,000 \n135,000 \n7. \n2001cc to 2500cc \n37,500 \n200,000 \n8. \n2501cc to 3000cc \n50,000 \n270,000 \n9. \nAbove 3000cc \n62,500 \n300,000 \n \n2  Proviso substituted by the Finance Act, 2022. Substituted proviso read as follows: \n   “Provided that the rate of tax to be collected shall be reduced by 10% each year from the date    \nof first registration in Pakistan.” \n3 Clause (3) added by the Finance Act, 2021. Earlie","quote_sha256":"0492881aee9136c64e2d78b43bf7e44d32d32ffbe536b0b657916e4013309d10","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d4438a59237f70f3d285","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1346497,"character_end":1346514,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1346327,"character_end":1346744,"quote":"ws: \n   “Provided that the rate of tax to be collected shall be reduced by 10% each year from the date    \nof first registration in Pakistan.” \n3 Clause (3) added by the Finance Act, 2021. Earlier this addition was made through Tax Laws \n(Amendment) Ordinance, 2021. \n4  TABLE substituted by the Finance (Supplementary) Act, 2022. Substituted TABLE read as follows: \n   “TABLE \nS. No. \nEngine capacity \nTax \n(1) \n(2) ","quote_sha256":"a24b35757c3662faed17e0252b8e7db22588761f7b149e4ec02cdc0883d79ce8","reader_fragment":"p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1345600-1347200-75119cc28fca1c88","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4457ed778086ae36383","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347601,"character_end":1347632,"quote":"Added by the Finance Act,  2009","quote_sha256":"f0af6b31ac1f04e1913350ca67a8bfd8af16f99a0ed042c3b50bed86bd10c16b","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347431,"character_end":1347862,"quote":"e 5% of the gross sale price.] \n \n6[    ] \n7[    ] \n8[  ] \n9[  ]   \n \n10[Division X  \n                                            \n3. \n2001cc and above \nRs.200,000” \n \n1 Added by the Finance Act,  2009. \n2 The figure “5” substituted by the Finance Act, 2013. \n3 The words “for filers and 15% of the gross sale price of any property or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added throu","quote_sha256":"1bd1ddf2269f0f0171481eb515f10db025404babb49b78a3ff098f19fb8882eb","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73656c894f20fb8df836","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347671,"character_end":1347688,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347501,"character_end":1347918,"quote":"10[Division X  \n                                            \n3. \n2001cc and above \nRs.200,000” \n \n1 Added by the Finance Act,  2009. \n2 The figure “5” substituted by the Finance Act, 2013. \n3 The words “for filers and 15% of the gross sale price of any property or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance A","quote_sha256":"48e62a4a5e0d484635863db571420cd6531a550fa6e26e575b0a30918780473e","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d27d4305a981aa4f08d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347821,"character_end":1347838,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347651,"character_end":1348068,"quote":" substituted by the Finance Act, 2013. \n3 The words “for filers and 15% of the gross sale price of any property or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance Act, 2023. \n6 Added by the Finance Act, 2010. \n7 Division IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdv","quote_sha256":"5f2d369ba7da9e402f5f28a56b85fcb137e728a0c1f8ad47a24e319377edd57e","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e20cee48476e2164cb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347865,"character_end":1347882,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347695,"character_end":1348112,"quote":"e words “for filers and 15% of the gross sale price of any property or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance Act, 2023. \n6 Added by the Finance Act, 2010. \n7 Division IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdvance tax on Purchase of Air Ticket \nThe rate","quote_sha256":"117fb7ad4b5b14da43219f7439bb0a54f36772a6a823c65b81b34e2cc5e263e0","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1a4ee6764d0f93fb915","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347909,"character_end":1347926,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347739,"character_end":1348156,"quote":"e price of any property or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance Act, 2023. \n6 Added by the Finance Act, 2010. \n7 Division IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdvance tax on Purchase of Air Ticket \nThe rate of tax to be deducted under section 236B sh","quote_sha256":"f01e60cec1be1b74fd005d4b974c630f6bc8500503c4782b2ebc63d73bd28ec9","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-168931af863661e8be37","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347931,"character_end":1347961,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347761,"character_end":1348191,"quote":"y or goods sold by auction for \nnon-filers” omitted through Finance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance Act, 2023. \n6 Added by the Finance Act, 2010. \n7 Division IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdvance tax on Purchase of Air Ticket \nThe rate of tax to be deducted under section 236B shall be 5% of the gross amount of ai","quote_sha256":"71b73c77a07bcbb97594da9b665c21d23ade0ad1b7e020ac6065343e12ce2991","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec37b2f4d85006c3d453","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347993,"character_end":1348010,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1347823,"character_end":1348240,"quote":"nance Act, 2019. \n4 Proviso added through Finance Act, 2020. \n5 Words inserted by the Finance Act, 2023. \n6 Added by the Finance Act, 2010. \n7 Division IX omitted by the Finance Act, 2021. The omitted Division read as follows: \n“Division IX \nAdvance tax on Purchase of Air Ticket \nThe rate of tax to be deducted under section 236B shall be 5% of the gross amount of air ticket.” \n8 Division X added by the Finance Act","quote_sha256":"b9703b09fcb7c4a6c5d9564ab5e39dd9adf1d1a34d4c29bfc3714e04acf2e596","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-024cbedcbee895f75333","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348229,"character_end":1348246,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348059,"character_end":1348476,"quote":"n IX \nAdvance tax on Purchase of Air Ticket \nThe rate of tax to be deducted under section 236B shall be 5% of the gross amount of air ticket.” \n8 Division X added by the Finance Act, 2012. \n9 Division X substituted by the Finance Act 2024. The substituted Division read as follows: \n“[Division X \nAdvance tax on sale or transfer of \nImmovable property \n \n \nThe rate of tax to be collected under section 236C shall be ","quote_sha256":"61df652dee726ec0daef7504d6078111c18f84cbdb462a3aa7b33ce8f99014bc","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f730facb9f0786fd7ee4","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348281,"character_end":1348297,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348111,"character_end":1348527,"quote":"e of tax to be deducted under section 236B shall be 5% of the gross amount of air ticket.” \n8 Division X added by the Finance Act, 2012. \n9 Division X substituted by the Finance Act 2024. The substituted Division read as follows: \n“[Division X \nAdvance tax on sale or transfer of \nImmovable property \n \n \nThe rate of tax to be collected under section 236C shall be 9[ ] 9[  ] 9[3%] of the gross \namount of the consid","quote_sha256":"0e401f58a2cc0390506175131bb719aae8f80c99a60246db1ddee35cb9a34be0","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa05ffb60b065a7e8f49","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348590,"character_end":1348606,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1348420,"character_end":1348668,"quote":"rate of tax to be collected under section 236C shall be 9[ ] 9[  ] 9[3%] of the gross \namount of the consideration received 9[ ] ]” \n   \n10 Division X substituted by the Finance Act 2024. The substituted Division read as follows: \n.   “Division X  ","quote_sha256":"830d9b8e68ee9d60c75ad190c49d574b40e4f0f16f0c115053adb0a94ab0c4a7","reader_fragment":"p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1347200-1348800-98cc4aec63640ca9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ee856dbcb9cb639fdb0","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1350081,"character_end":1350098,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1349911,"character_end":1350328,"quote":"gross amount of the consideration received \nexceeds Rs. 100 million \n4%] \n” \n1 Division XA inserted by the Finance (Supplementary) Act, 2022. \n2 TABLE substituted by the Finance Act, 2022. The substituted TABLE read as follows: \n     \n[S.No \nDescription \nRate of Tax \n(1) \n(2) \n(3) \n1. \nForeign-produced TV drama serial or play \nRs.1,000,000 per episode \n2. \nForeign-produced TV play (single episode) \nRs.3,000,000 \n3","quote_sha256":"e7e45d74329014c8b2a4ed969df8275b3eac523e55b7b17cd05a05465e466b63","reader_fragment":"p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1348800-1350400-649b22f5bc619d0e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18548d83fab3e76804f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1351016,"character_end":1351033,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1350846,"character_end":1351263,"quote":"  \n                                            \n1 Division XI added by the Finance (Supplementary) Act, 2023 (X of 2023) dated 23.02.2023. \n2Division XI  omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows:  \n“Division XI \nAdvance tax on functions and gatherings \n \n \nThe rate of tax to be collected under each sub-sections (1) and (2) of section 236D shall \nbe 2[5] %]2[;] \n","quote_sha256":"bef4ba1aff64b84512e1ff5115bba8aa809992d2441e29f9946901c07d526a7b","reader_fragment":"p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1350400-1352000-9933eb68d91de7cb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73ef7d370404e8eb5f5d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352471,"character_end":1352488,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352301,"character_end":1352718,"quote":"nction area on one floor less than 500 square yards, shall be 5% of \nthe bill ad valorem or Rs. 5.000 per function whichever is higher.” \n \n3 Division XII omitted by the Finance Act, 2016. Omitted Division read as follows:- \n3[Division XII \nAdvance tax on foreign-produced films and TV plays \n \nRate of collection of tax under section 236E shall be as follows: — \n \n \n(a)  \nForeign-produced TV drama \n \nRs.100,000 per","quote_sha256":"bcef87f4efcf51128aba64d7d8512cde6dcbe080294a25b6d16a2037ecd023e7","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7f8f96299bf83e4cea3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1353164,"character_end":1353181,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1352994,"character_end":1353411,"quote":"tion of tax under section 236G shall be as set out in the \nfollowing table namely:- \nTABLE \n \n                                            \n1Division XIII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division is read as \nfollows: \n“Division XIII \n(1)  \nThe rate of tax to be collected under section 236F in the case of Cable Television Operator \nshall be as follows:— \nLicense Category as provid","quote_sha256":"c6e6ec266639787dc622803a628dee682b9519a0efe90e36cd786960be13d5f4","reader_fragment":"p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1352000-1353600-c9cbe98738d2d769","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8661d22e517cea14ba8b","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355317,"character_end":1355336,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355147,"character_end":1355566,"quote":"distributors, dealers or \nwholesalers of fertilizer shall be 0.25%, if they are already appearing on both the \nActive Taxpayers’ Lists issued under the provisions of the Sales Tax Act, 1990 and \nthe Income Tax Ordinance, 2001 (XLIX of 2001).] \n \n2[ 3[   ]  ] \n \n4[DIVISION XV  \nAdvance tax on sale to retailers  \nThe rate of collection of tax under section 236H on the gross amount of sales \nshall be 0.5%.] \n5[   ] \n  ","quote_sha256":"c71e27ed0ca661214494f8c348f6f2cf37c9000f0bdf8f81cbfbffd15b7a1d7e","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd1934e463db62bb8c1f","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355346,"character_end":1355372,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355176,"character_end":1355602,"quote":"lesalers of fertilizer shall be 0.25%, if they are already appearing on both the \nActive Taxpayers’ Lists issued under the provisions of the Sales Tax Act, 1990 and \nthe Income Tax Ordinance, 2001 (XLIX of 2001).] \n \n2[ 3[   ]  ] \n \n4[DIVISION XV  \nAdvance tax on sale to retailers  \nThe rate of collection of tax under section 236H on the gross amount of sales \nshall be 0.5%.] \n5[   ] \n                                      ","quote_sha256":"48c259a45e9b43a75cc2545c4f8f2724e2054d7092836a8d7f3bcee010050d40","reader_fragment":"p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1353600-1355200-9ec34533d1d29f06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f614f22df31a5883de0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355632,"character_end":1355649,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355462,"character_end":1355879,"quote":"e rate of collection of tax under section 236H on the gross amount of sales \nshall be 0.5%.] \n5[   ] \n                                            \n1 Proviso added by the Finance Act, 2021. Earlier this addition was made through Tax Laws \n(Amendment) Ordinance, 2021. \n2 Added by the Finance Act, 2013. \n3 Division XV substituted through Finance Act, 2019. Substituted Division read as follows:- \n[Category of sale \nRa","quote_sha256":"61b4dedffcfeca5efda01f0c42003dc5438eb67efef346d6648cd9c6c9cb7e85","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e90d38464dfaba8b8081","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355732,"character_end":1355762,"quote":"Added by the Finance Act, 2013","quote_sha256":"9d91c2506e3efba56075cfbad503e60116bb9ec005084f97a04a98b9d7bb3ce7","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355562,"character_end":1355992,"quote":" \n                                            \n1 Proviso added by the Finance Act, 2021. Earlier this addition was made through Tax Laws \n(Amendment) Ordinance, 2021. \n2 Added by the Finance Act, 2013. \n3 Division XV substituted through Finance Act, 2019. Substituted Division read as follows:- \n[Category of sale \nRate of tax \nFiler \nNon-filer \n(1) \n(2) \n(3) \nElectronics \n1% \n1%] \nOthers \n0.5% \n \n \n4Division XV substituted by t","quote_sha256":"74b55396d083c84d367a32519f28129c72ab783b16745f71dc5e40e3881f6270","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a8f4426a5099a40d78b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355799,"character_end":1355816,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355629,"character_end":1356046,"quote":"he Finance Act, 2021. Earlier this addition was made through Tax Laws \n(Amendment) Ordinance, 2021. \n2 Added by the Finance Act, 2013. \n3 Division XV substituted through Finance Act, 2019. Substituted Division read as follows:- \n[Category of sale \nRate of tax \nFiler \nNon-filer \n(1) \n(2) \n(3) \nElectronics \n1% \n1%] \nOthers \n0.5% \n \n \n4Division XV substituted by the Finance Act, 2021. The substituted Division read as","quote_sha256":"ff564956a6d88350d1993209f99ee1d06e7f75519380abafce6df57330876114","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45b4e5acb8789f2a627c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355995,"character_end":1356012,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1355825,"character_end":1356242,"quote":"uted Division read as follows:- \n[Category of sale \nRate of tax \nFiler \nNon-filer \n(1) \n(2) \n(3) \nElectronics \n1% \n1%] \nOthers \n0.5% \n \n \n4Division XV substituted by the Finance Act, 2021. The substituted Division read as follows: \nDivision XV \nAdvance tax on sale to retailers \n4[The rate of collection of tax under section 236H on the gross amount of sales shall be as set \nout in the following table namely:- \n \nTA","quote_sha256":"87d1b5b23c73d0e3557214d2316c3339e61ef0ede1018209a1054f48e946ba2c","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28c14bddc49543ad8844","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356368,"character_end":1356385,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356198,"character_end":1356386,"quote":"t \nout in the following table namely:- \n \nTABLE \nS.No \nCategory of sale \nRate of tax \n \n(1) \n(2) \n(3) \n \n1. \nElectronics \n1% \n \n2. \nOthers \n0.5%]  \n] \n \n5Inserted by the Finance Act, 2018 ","quote_sha256":"c433c6e4773a277a64d4dde31869a83ea2b0501b3ea7e3978a421db0b5fea6fe","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3cf6b97132fa9240251f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356585,"character_end":1356602,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356415,"character_end":1356832,"quote":"____ __________________________ \n548 \n \n1[  ] \n \n2[   ] \n \n3[   ] \n \n4[  ] 5[  ]  \n  \n6[  ] \n                                            \n1 Divisions XVA, omitted by the Finance Act, 2021. The Divisions read as follows: \nDivision XVA  \nAdvance tax on sale of certain petroleum products \n \nThe rate of collection of tax under section 236HA shall be 0.5% of ex-depot sale price \n1[  ]. ] \n2Added by the Finance Act, 201","quote_sha256":"69b781a53ff8926f5c9328db37bcf6dc6536f7e54f30418dbc840f7a3315d5d7","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4b322cec8674f63c2d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356816,"character_end":1356833,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356646,"character_end":1357063,"quote":"VA  \nAdvance tax on sale of certain petroleum products \n \nThe rate of collection of tax under section 236HA shall be 0.5% of ex-depot sale price \n1[  ]. ] \n2Added by the Finance Act, 2013. \n3 Division XVI omitted by the Finance Act, 2022. The omitted Division read as follows: \n     “Division XVI \nCollection of advance tax by educational institutions \n \nThe rate of collection of tax under section 236I shall be 5% o","quote_sha256":"559b092acb572ce67c03832d8a18c1b0fce8f2981112237a40e7bb0a02d6601f","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f71d21ac31aa426680bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356866,"character_end":1356883,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356696,"character_end":1357113,"quote":"ucts \n \nThe rate of collection of tax under section 236HA shall be 0.5% of ex-depot sale price \n1[  ]. ] \n2Added by the Finance Act, 2013. \n3 Division XVI omitted by the Finance Act, 2022. The omitted Division read as follows: \n     “Division XVI \nCollection of advance tax by educational institutions \n \nThe rate of collection of tax under section 236I shall be 5% of the amount of fee.” \n4Added by the Finance Act, ","quote_sha256":"781363657e5af89565a02db3c48f9eb2bf630a0870bde50d22da376581234aed","reader_fragment":"p-r-2b2ba404-1355200-1356800-043b08c39986b47b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1355200-1356800-043b08c39986b47b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ba05a6d29eaf16db88c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357100,"character_end":1357117,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356930,"character_end":1357347,"quote":"Division XVI \nCollection of advance tax by educational institutions \n \nThe rate of collection of tax under section 236I shall be 5% of the amount of fee.” \n4Added by the Finance Act, 2013. \n5 Division XVII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows:    \n“Division XVII \nAdvance tax on dealers, commission agents and arhatis, etc. \n \nThe amount of collection of tax u","quote_sha256":"af06199bc0e31ba0b6e8d3e72449b37113d89c996ae1d5d26d68132a3030975e","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1a3c0b1cbb3930ac3a7","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357152,"character_end":1357169,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1356982,"character_end":1357399,"quote":"al institutions \n \nThe rate of collection of tax under section 236I shall be 5% of the amount of fee.” \n4Added by the Finance Act, 2013. \n5 Division XVII omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows:    \n“Division XVII \nAdvance tax on dealers, commission agents and arhatis, etc. \n \nThe amount of collection of tax under section 236J shall be as set out in the followi","quote_sha256":"81b77a26e790d257cb26f8b992d2d0fbb67825ac30480e342fc61319d5e83e9f","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8091837ac3868f5b8f98","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357631,"character_end":1357648,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1357461,"character_end":1357878,"quote":" or Class A: \nRs. 100,000 \n \nGroup or Class B: \nRs. 75,000 \n \nGroup or Class C: \nRs. 50,000 \n \nAny other category: \nRs. 50,000” \n \n \n6 Division XVIII substituted through Finance Act, 2019.Substituted Division read as follows: \nDivision XVIII \nAdvance tax on purchase of immovable property \n \nThe rate of tax to be collected under section 236K shall be 1% of the fair market value.”; \n \n \nS. No. \nPeriod \nRate of Tax \n","quote_sha256":"9e59c5c6f4b87dfa4df7e6309734c35fee2f3f58fbe26882d2808d720a786e67","reader_fragment":"p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1356800-1358400-0120f8e1d09a455f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc7e86200db57b327e5c","source":"pk-code-f40603913b933194","title":"Finance Act 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1358836,"character_end":1358852,"quote":"Finance Act 2024","quote_sha256":"76346ef9cb93b128c218663eaa7e29c472ad0bcf0513cfcd1993a6b919b3f392","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1358666,"character_end":1359082,"quote":"t the rate of tax for Non-Filter shall be 1% upto the date appointed by the Board \nthrough notification in official gazette 6[ * ].  \n1 Division XVIII substituted by the Finance Act 2024. The substituted Division read as follows: \n“[Division XVIII \nAdvance tax on purchase of immovable property \nThe rate of tax to be collected under section 236K shall be 1[   ] 1[3%] of the fair market value. ]” \n   \n2 Table subst","quote_sha256":"8a6a56723764146ec1312aebe93b4a60bae1fba4322f9d6f3f6f75783fa55cde","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-394fbc32c1d08eee3808","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359096,"character_end":1359112,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1358926,"character_end":1359342,"quote":" on purchase of immovable property \nThe rate of tax to be collected under section 236K shall be 1[   ] 1[3%] of the fair market value. ]” \n   \n2 Table substituted by the Finance Act 2025. The substituted Table read as follows: \n   “ \nS. No. \nAmount \nTax Rate \n(1) \n(2) \n(3) \n1 \nWhere the fair market value does not exceed Rs. 50 million \n3% \n2 \nWhere the fair market value exceeds Rs. 50 million but does \nnot exceed","quote_sha256":"a83127e720757f13ca21d7ddafaf38b7b951699481fce63a9ec9b64a7d79a9fe","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21023d770633f0ad1b5a","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359430,"character_end":1359460,"quote":"Added by the Finance Act, 2015","quote_sha256":"80219530e0415d263073ab1a3f8c0c241b396dc47b2a74b8be0f83445e728efe","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359260,"character_end":1359462,"quote":"on \n3% \n2 \nWhere the fair market value exceeds Rs. 50 million but does \nnot exceed Rs 100 million \n3.5% \n3 \nWhere the fair market value exceeds Rs. 100 million \n4%” \n \n3 Added by the Finance Act, 2015. ","quote_sha256":"86228353122c806ffa2ea07550fad5bdc8470e70abd9b530e6832cc0fb9662e2","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0332b8b30f60aec0cb33","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359777,"character_end":1359793,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1359607,"character_end":1360023,"quote":"* ] \n \n \n10[ ***** ] \n                                            \n1 Inserted by the Presidential Order NoF.2(1)/2015-Pub dated 11.07.2015. \n2 The proviso omitted by the Finance Act 2018, the omitted provisos reads as follows:- \n“Provided that the rate specified in this Division 2[for the period it deems appropriate] shall be \n0.3 per cent for the period commencing from the 11th day of July, 2015 and ending on th","quote_sha256":"93857550a71a56c35538b659602d950ef8d0e03e74d470d0482684603fcf7383","reader_fragment":"p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1358400-1360000-5584eb8408bab7b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5aa6390365efa0b3a48","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1360509,"character_end":1360525,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1360339,"character_end":1360755,"quote":".M. No F.22(30)/2015-Legis dated 29.01.2016. \n4 Inserted by the National Assembly Secretariat O.M. No F.22(30)/2015-Legis dated 29.01.2016. \n5 The proviso omitted by the Finance Act 2018,the omitted provisos reads as follows:- \n“Provided that the 5[Board with the approval of Federal Minister-in-charge] may, by \nnotification in the official Gazette and on recommendation of the Economic Coordination \nCommittee of t","quote_sha256":"6f972634f8f014e2e15478d7771078b1199626a1bc2498014742cad8966fb057","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5e2550a213f903e18de","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1360939,"character_end":1361019,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1360769,"character_end":1361249,"quote":"end the rate specified in this Division.” \n6 Inserted by the S.R.O. 964(I)/2015 dated 30.09.2015. \n “ *Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, on the recommendation of the Economic \nCoordination Committee of the Cabinet, is pleased to extend the time period for applicability of 0.3 per cent \nreduced rate under Division XXI of Part","quote_sha256":"30b8bed9b22e37c96beabc08058b76514845fc93550da6ade7c82747e06795f3","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-244f83dfa0b804743f5a","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1361490,"character_end":1361570,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1361320,"character_end":1361800,"quote":" \nto thirty first day of October, 2015.”] \n7Inserted by the S.R.O.1056(I)/2015 dated 30.10.2015. \n “ **Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to extend the time period for \napplicability of 0.3 percent reduced rate under Division XXI of Part IV of the First Schedule read with section \n236P of the said Ordinance, to sev","quote_sha256":"065ebfcf4f73b3fb8f96964ec79a286b65f87a25aba4f7aba8db6560127238c5","reader_fragment":"p-r-2b2ba404-1360000-1361600-1634000fd4146deb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1360000-1361600-1634000fd4146deb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83ea0ae3e2a054c8b6d9","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1361959,"character_end":1362039,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1361789,"character_end":1362269,"quote":"nce, to seventh day of November, 2015.”] \n8Inserted by the S.R.O.1092(I)/2015 dated 09.11.2015. \n “ ***Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to extendthe time period for \napplicability of 0.3 percent reduced rate under Division XXI of Part IV of the First Schedule read with section \n236P of the said Ordinance, from 8t","quote_sha256":"a27e04353105a0bbf9a4e2e3496ebdec6fc12b7b1484fead2324abbdd19eb24f","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-152e38f631bfb37892c7","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1362457,"character_end":1362537,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1362287,"character_end":1362767,"quote":" 2015 to 15th day of November, 2015.”] \n9Inserted by the S.R.O.1135(I)/2015 dated 14.11.2015. \n “ *****Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.1092(I)/2015, dated the 9th November, 2015 the following amendment shall be made, namely:- \nIn the aforesaid Notification, for the fi","quote_sha256":"0144f7479e4979117eb8a3ffacc4a8a67e122a134964a6bedab2c3556351a389","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d057d44f9ef2aae81903","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1362955,"character_end":1363035,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1362785,"character_end":1363223,"quote":"gure “30th” shall be substituted.”] \n10 Inserted by the S.R.O.1182(I)/2015 dated 01.12.2015. \n “ ******Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.1092(I)/2015, dated the 9th November, 2015 the following amendment shall be made, namely:- ","quote_sha256":"e37a79407ebb437f0feddd45e68fa0850088991bdde73feddf794d966583d3b1","reader_fragment":"p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1361600-1363200-a33f120345ac1c81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e833d2b9eab0f13c6686","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1363781,"character_end":1363861,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1363611,"character_end":1364091,"quote":"ember, 2015” shall be \nsubstituted.”] \n1Inserted by the S.R.O.1329(I)/2015 dated 31.12.2015. \n “ ******Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.1092(I)/2015, dated the 9th November, 2015 the following amendment shall be made, namely:- \nIn the aforesaid Notification, for the ex","quote_sha256":"2b5708f4378592cf99308aa319ac7fa6c874da1d407da6aae400bede2fc77805","reader_fragment":"p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-487f5718c542a545288f","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1364400,"character_end":1364480,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1364230,"character_end":1364710,"quote":"anuary, 2016” shall be substituted.”] \n2 Inserted by the S.R.O.72(I)/2016 dated 01.02.2016. \n “ *******Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to amend the rate specified under \nDivision XXI of Part IV of the First Schedule to 0.3% w.e.f. first day of February, 2016 to twenty ninth day of \nFebruary, 2016.”] \n3Inserted b","quote_sha256":"bea1bb10be6d7bf67194ee41d58a01ca18143b909af296cb3b211e875722216b","reader_fragment":"p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-420d8bc1c4de64537b8c","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1364832,"character_end":1364912,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1364662,"character_end":1365142,"quote":"nty ninth day of \nFebruary, 2016.”] \n3Inserted by the S.R.O.169(I)/2016 dated 29.02.2016. \n [“ ********Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to amend the rate specified under \nDivision XXI of Part IV of the First Schedule to 0.4% w.e.f. first day of March, 2016 to fifteenth day of March, \n2016.”] \n4Inserted by the S.R","quote_sha256":"ceeb2ddd4ebc9b0709e623aef869c8849b853d45df5e227e3449ee7e179dc7ea","reader_fragment":"p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1363200-1364800-08e06c99a9b0c0dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27fb81c0c1f9312b3b0e","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1365255,"character_end":1365335,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1365085,"character_end":1365565,"quote":"to fifteenth day of March, \n2016.”] \n4Inserted by the S.R.O.216(I)/2016 dated 15.03.2016. \n [“ ********Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.169(I)/2016 dated the 29th February, 2016 the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the wo","quote_sha256":"1984a1d6fc5db96afa1758a417098deed5bde27f65427c0da4f2f8e452596375","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce03f2f7157169d6fac7","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1365859,"character_end":1365939,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1365689,"character_end":1366169,"quote":"ay of March 2016” shall be substituted.”] \n5Inserted by the S.R.O.286(I)/2016 dated 01.04.2016. \n [“ # Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.216(I)/2016 dated 15th March, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “s","quote_sha256":"a0aa57cb7e44d007dad82d2c1e77f87990f02af833b631994981667a6e32d6ad","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81ab28f1fa992a62ba84","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1366456,"character_end":1366536,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1366286,"character_end":1366766,"quote":"of April, 2016” shall be substituted.”] \n6 Inserted by the S.R.O.370(I)/2016 dated 30.04.2016. \n [“ ## Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.286(I)/2016 dated 1st April, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “fi","quote_sha256":"2dad6324fb150aab738fd6f5c1d8060be0e5250e78bdfa221f41e7bc6120264a","reader_fragment":"p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1364800-1366400-d9036627b5d49fbc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f6dbd86fdbd2253119a","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1367241,"character_end":1367321,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1367071,"character_end":1367551,"quote":"                                       \n1 Inserted by the S.R.O.472(I)/2016 dated 31.05.2016. \n [“ ### Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.370(I)/2016 dated 30th April, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “f","quote_sha256":"130e474c376de2e1aaf6b7c4a0f4770cf353841af9886dbe2d433b8c8038c82f","reader_fragment":"p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18d4af629134d56addaa","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1367832,"character_end":1367912,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1367662,"character_end":1368142,"quote":"f June, 2016” shall be substituted.”] \n2 Inserted by the S.R.O.494(I)/2016 dated 30.06.2016. \n [“ #### Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.472(I)/2016 dated 31st May, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “fir","quote_sha256":"f69ac8c4f0e22a1601924d3a0d1488e6212d54c61465e7707c7c801a29c93ef9","reader_fragment":"p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1366400-1368000-0d8521805f0dd7e9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef9e8cf7dd85a9ccb886","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1368424,"character_end":1368504,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1368000-1369600-375a9130376b3925","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1368000-1369600-375a9130376b3925","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1368254,"character_end":1368734,"quote":" July, 2016” shall be substituted.”] \n3 Inserted by the S.R.O.720(I)/2016 dated 01.08.2016. \n [“ ##### Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.494(I)/2016 dated 30th June, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “fi","quote_sha256":"355616e5a1f1f087f50b055bafce9eb170c616eaf12b24c395a2993c58b3f946","reader_fragment":"p-r-2b2ba404-1368000-1369600-375a9130376b3925","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1368000-1369600-375a9130376b3925","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-401f9a7b4e4bf18201a5","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1369025,"character_end":1369105,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1368000-1369600-375a9130376b3925","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1368000-1369600-375a9130376b3925","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1368855,"character_end":1369335,"quote":"gust, 2016” shall be substituted.”] \n4 Inserted by the S.R.O.811(I)/2016 dated 31.08.2016. \n [“ ###### Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.720(I)/2016 dated 1st August, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “f","quote_sha256":"64fafd3e61f82b0b5889cdbf3e016c5c3588d12481eae4cd94597c24851b3fcd","reader_fragment":"p-r-2b2ba404-1368000-1369600-375a9130376b3925","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1368000-1369600-375a9130376b3925","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f091f62b16ef1d061fb","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1369629,"character_end":1369709,"quote":"Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001","quote_sha256":"ed0dfa9fb7b784e50e4870d8a56397dde7a2886224f6e79626eebffffc4b8ead","reader_fragment":"p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1369459,"character_end":1369939,"quote":"of December, 2016” shall be substituted.”] \n5Inserted by the S.R.O.37(I)/2017 dated 23.01.2017. \n [“ % Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income \nTax Ordinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.811(I)/2016 dated 31st August, 2016, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “","quote_sha256":"991cf5f7ed23d3353aa5e04a06887df19ba0aba0c3e8490f5dba696ed7ca70e6","reader_fragment":"p-r-2b2ba404-1368000-1369600-375a9130376b3925","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1368000-1369600-375a9130376b3925","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6cb31e17a03b22cb0950","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1370236,"character_end":1370316,"quote":"Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001","quote_sha256":"fcf0af22d1740d570eda282c6a596a34ea4f667ca9e5be8a3ff7d265695f58a3","reader_fragment":"p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1370066,"character_end":1370546,"quote":" of March, 2017” shall be substituted.”] \n6Inserted by the S.R.O.289(I)/2017 dated 27.04.2017. \n [“ %% Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Federal Government, is pleased to direct that in its Notification \nNo.S.R.O.37(I)/2017 dated 23rd April, 2017, the following amendments shall be made, namely:- \nIn the aforesaid Notification, for the words “fi","quote_sha256":"e3d90b3a9838d75a32c6d7f4ae8e89d5713996b3badc0c730e3fabe9a5d2c115","reader_fragment":"p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cda77ba6351895bb62c4","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1370988,"character_end":1371068,"quote":"Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001","quote_sha256":"fcf0af22d1740d570eda282c6a596a34ea4f667ca9e5be8a3ff7d265695f58a3","reader_fragment":"p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1370818,"character_end":1371298,"quote":"____________________ \n553 \n \n \n1[ %%%% ] \n \n2[ %%% %%] \n3[  ] \n4[    ] \n                                            \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Board with approval of Federal Minister-in-charge is pleased to direct that in its \nNotification No.S.R.O.289(I)/2017 dated 27th April, 2017, the following amendments shall be made, namely:- \nIn the aforesaid ","quote_sha256":"9afb09cbd194ad15707c813456173e5ee019431daa8f9ef6927e8b657ab63446","reader_fragment":"p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1369600-1371200-8e3fb1d035bb0b7c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc8bd1ccbf8c7006c532","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1371614,"character_end":1371694,"quote":"Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001","quote_sha256":"fcf0af22d1740d570eda282c6a596a34ea4f667ca9e5be8a3ff7d265695f58a3","reader_fragment":"p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1371444,"character_end":1371924,"quote":"tember, 2017” shall be substituted.”] \n1 Inserted by the S.R.O.983(I)/2017 dated 29.09.2017. \n [“ %%% %Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Board with approval of Federal Minister-in-charge is pleased to direct that in its \nNotification No.S.R.O.602(I)/2017 dated 29th September, 2017, the following amendments shall be made, namely:- \nIn the afores","quote_sha256":"4380be82e3a779c0edef1d694005b3b8087c1e559f1d749d89692b781cfad4cd","reader_fragment":"p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa12173aeccb65286ea2","source":"pk-code-f40603913b933194","title":"Division XXI of Part IV of the First Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372255,"character_end":1372335,"quote":"Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001","quote_sha256":"fcf0af22d1740d570eda282c6a596a34ea4f667ca9e5be8a3ff7d265695f58a3","reader_fragment":"p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372085,"character_end":1372565,"quote":"mber, 2017” shall be substituted.”] \n2 Inserted by the S.R.O.1330(I)/2017 dated 30.12.2017. \n [“ %%%%% Notification \nIn exercise of the powers conferred by proviso under Division XXI of Part IV of the First Schedule to the Income Tax \nOrdinance, 2001 (XLIX of 2001), the Board with approval of Federal Minister-in-charge is pleased to direct that in its \nNotification No.S.R.O.983(I)/2017 dated 29th September, 2017, the following amendments shall be made, namely:- \nIn the afores","quote_sha256":"904bd26d81c4c3a49e1b79c8ebb8a0874cabbce032fe450e7126deed97e649fd","reader_fragment":"p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d1685c3b5821628d0fb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372817,"character_end":1372834,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1372647,"character_end":1373064,"quote":" December, 2017”, the \nwords “first day of January, 2018 to thirtieth day of June, 2018” shall be substituted.”] \n3 Divisions XIX, XX, XXI, XXVI and XXVII omitted by the Finance Act, 2021. The Divisions read as \nfollows: \n \nDivision XIX \nAdvance tax on Domestic Electricity Consumption \nThe rate of tax to be collected under section 235A shall be--- \n(i) \n7.5% if the amount of monthly bill is Rs. 3[“75,000”] or more","quote_sha256":"4c9d46fa941e6a54bf72fc8bb97835b2a6af22ea2aff05268d3c010ae0ad279c","reader_fragment":"p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1371200-1372800-4da68c43f12f5500","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba3f8ae2b8a86366eeaf","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373710,"character_end":1373727,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1373540,"character_end":1373957,"quote":"der section 236P shall be 3[ ] 3[0.6]%  of the transaction \nfor 3[the person whose name is not appearing in the active taxpayers’ list]. \n \n4Division XXII omitted by the Finance Act, 2016. Omitted Division read as follows:- \n“Division XXII \nRate of Collection of Tax by Pakistan Mercantile Exchange Limited \nThe rate of tax to be collected under section 236T shall be as follows:– \nin case of sale or purchase of futu","quote_sha256":"f0df2d75c37bfe85229eccd08bc867f85f92cac86150602f48a4c13b4e31d712","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de593dfa9938c8d6d61b","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374463,"character_end":1374480,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374293,"character_end":1374710,"quote":"tax to be deducted under section 236Y shall be 7[5%] of the gross amount \nremitted abroad.] \n                                            \n1 Division XXIII omitted by the Finance Act, 2022. The omitted Division read as follows: \n   “DIVISION XXIII \nPayment to a resident person for right to use  \nmachinery and equipment \nRate of collection of tax under section 236Q shall be 10 percent of the amount of payment.” \n2 D","quote_sha256":"51e2b075f2e76ff151aa64c644cb8022e432950ad8b5d7bf41d8974c379d2e8d","reader_fragment":"p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1372800-1374400-fcb20ac8da8729b7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfc387bc82917b7db313","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374739,"character_end":1374756,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374569,"character_end":1374986,"quote":" for right to use  \nmachinery and equipment \nRate of collection of tax under section 236Q shall be 10 percent of the amount of payment.” \n2 Division XXIV omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read \nas follows: \n“DIVISION XXIV \nCollection of advance tax on education related expenses remitted abroad \nRate of collection of tax under section 236R shall be 5percent of the amount o","quote_sha256":"3c46dba7a04b5560b0777d5c0a8aeaf763bf3778a83993f6e14391608078dd03","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33d3e8ff4f3e7819b449","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375057,"character_end":1375074,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1374887,"character_end":1375304,"quote":"ses remitted abroad \nRate of collection of tax under section 236R shall be 5percent of the amount of total education \nrelated expenses.” \n \n3Division XXV omitted through Finance Act, 2020 dated 30th June, 2020 the omitted Division read as \nfollows: \n“Division XXV \nADVANCE TAX ON INSURANCE PREMIUM \nThe rate of tax to be collected from 3[persons who are not appearing in the active taxpayers’ \nlist] under section 236","quote_sha256":"1c7d12c94df0f52f2e8638010098e8ddb19b344dae7e58b5d2faa09c5d966b67","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc570ca91883e7a35db9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375515,"character_end":1375548,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375345,"character_end":1375778,"quote":"mium \nRate \n(1) \n(2) \n(3) \n1. \nGeneral insurance premium \n4% \n2. \nLife insurance premium if 3[exceeding Rs 0.3 \nmillion in aggregate] per annum \n1% \n3. \nOthers \n0%” \n \n4 Inserted by the Finance Act, 2016. \n5 Divisions XXVI and XXVII omitted by the Finance Act, 2021. The Divisions read as follows:  \nDivision XXVI \nADVANCE TAX ON EXTRACTION OF MINERALS \nThe rate of tax to be collected under section 236V shall be 5% of the value of ","quote_sha256":"2524414a6e70828baa02849e804a23ed381ac46d65599263dd0db892c0076714","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7795f27f4aaab4a0aa1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375593,"character_end":1375610,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375423,"character_end":1375840,"quote":"ce premium if 3[exceeding Rs 0.3 \nmillion in aggregate] per annum \n1% \n3. \nOthers \n0%” \n \n4 Inserted by the Finance Act, 2016. \n5 Divisions XXVI and XXVII omitted by the Finance Act, 2021. The Divisions read as follows:  \nDivision XXVI \nADVANCE TAX ON EXTRACTION OF MINERALS \nThe rate of tax to be collected under section 236V shall be 5% of the value of the minerals  5[   \n].] \nDivision XXVII \nAdvance tax on amount","quote_sha256":"fb9d97de4d6ce3f96577bf5c67b48ab757d48e1a1bd48c8eb7fa364f8b14bb2b","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1a8e2bfff151e965cb9","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1376009,"character_end":1376042,"quote":"Inserted by the Finance Act, 2022","quote_sha256":"9c690840c7bc64b4d1290235a1d4a2a8bd31031952ad1787fecfa86aeb336906","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375839,"character_end":1376105,"quote":"t remitted abroad through credit, debit or prepaid cards  \nThe rate of tax to be deducted under section 236Y shall be 1% of the gross amount remitted \nabroad 5[   ].] \n6 Inserted by the Finance Act, 2022. \n7 The expression “1%” substituted by the Finance Act, 2023. ","quote_sha256":"31abbb51abcf64b1dfd740dab6db582b930d733e0587d042f5a6ca159f535a43","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd080fc465310ccf5bfa","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1376086,"character_end":1376103,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1375916,"character_end":1376105,"quote":" be deducted under section 236Y shall be 1% of the gross amount remitted \nabroad 5[   ].] \n6 Inserted by the Finance Act, 2022. \n7 The expression “1%” substituted by the Finance Act, 2023. ","quote_sha256":"c53248515bda8c8b078857d1dd5ed078702cdcc21c9cbcace5440f310453530e","reader_fragment":"p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1374400-1376000-1c2f044b380c387b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2b0c8033c72fe68c0fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1377214,"character_end":1377231,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1377044,"character_end":1377461,"quote":"de Pakistan by the \nGovernment to a citizen of Pakistan for rendering service outside Pakistan.] \n                                            \n1Clause (1) omitted by the Finance Act, 2003. The omitted clause (1) read as follows:  \n“(1) Any income chargeable under the head \"Salary\" received by any person being an employee of \nthe International Irrigation Management Institute (IIMI) in Pakistan, who is neither a cit","quote_sha256":"43d2f0d1f85b5e4991f5a75f4ec8e8bc1e3982a1993034540e17405fae7e7cb7","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc75790fdaa9d292bf6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1377624,"character_end":1377641,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1377600-1379200-634891e307c0f097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1377600-1379200-634891e307c0f097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1377454,"character_end":1377871,"quote":"r a citizen of \nPakistan nor a resident individual in any of the four years immediately preceding the year in which \nhe arrived in Pakistan.” \n2Clause (2) omitted by the Finance Act, 2008. The omitted clause (2) read as follows: \n“(2) Any income chargeable under the head \"Salary\" received by, or due to, any person, not being \na citizen of Pakistan or a resident individual, as remuneration for services rendered by ","quote_sha256":"962ad2bb832fab0d6937aca6a485a1b9a6b1b72cc8221fb4d17228a7405802e1","reader_fragment":"p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1376000-1377600-3e1df66f2b04e252","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-525a9aeae17bae0dd2a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1378112,"character_end":1378129,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1377600-1379200-634891e307c0f097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1377600-1379200-634891e307c0f097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1377942,"character_end":1378359,"quote":"ith Shaukat Khanum Memorial Hospital \nand Research Center, Lahore, and approved by the Federal Government for the purposes of this \nclause.” \n3 Clause (4) omitted by the Finance Act, 2021. The omitted clause read as follows: \n    “(4) Any income chargeable under the head “Salary” received by- \n(a)  a Pakistani seafarer, working on Pakistan flag vessels for one hundred and eighty three days \nor more during a tax ye","quote_sha256":"57dd975e0e208f3f06ab8bccb8f7902ac8fdb0c8f02f11369031b049cc05e350","reader_fragment":"p-r-2b2ba404-1377600-1379200-634891e307c0f097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1377600-1379200-634891e307c0f097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ca1fb63d0ce65824ee3","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1378591,"character_end":1378608,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1377600-1379200-634891e307c0f097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1377600-1379200-634891e307c0f097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1378421,"character_end":1378838,"quote":"provided that such income is remitted to \nPakistan, not later than two months of the relevant 3[tax year], through normal banking \nchannels.” \n4Clause (5) omitted by the Finance Act, 2022. The omitted clause read as follows: \n“(5) \nAny allowance or perquisite paid or allowed as such outside Pakistan by the Government to a   \ncitizen of Pakistan for rendering service outside Pakistan.” \n5 Clause (5A) inserted and d","quote_sha256":"a484d9373386c9b575c654d29429fe77f94aef43bedc3d4366ab23e7c764fac2","reader_fragment":"p-r-2b2ba404-1377600-1379200-634891e307c0f097","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1377600-1379200-634891e307c0f097","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3007df7365e1f354798","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1379845,"character_end":1379862,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1379675,"character_end":1380092,"quote":"n employee on his retirement or, in the event of his \ndeath, by his heirs as does not exceed – \n                                            \n1  Clause (6) omitted by the Finance Act, 2008. The omitted clause (6) read as follows: \n“(6) Any income chargeable under the head “Salary” received by a person, not being a citizen of \nPakistan, by virtue of his employment with the British Council.” \n2  Clause (7) omitted by","quote_sha256":"99886c015253ede25c72c7ecb8d40564ce863b04c269ff73f32a04223ab2be33","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-383eb2fdeb3e3039ebaa","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380097,"character_end":1380114,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1379927,"character_end":1380344,"quote":"able under the head “Salary” received by a person, not being a citizen of \nPakistan, by virtue of his employment with the British Council.” \n2  Clause (7) omitted by the Finance Act, 2002. The omitted clause (7) read as follows: \n“(7) Any income chargeable under the head \"Salary\" paid by Government to Khasadars, levies and \nBadraggas employed in the tribal territory on the North West Frontier and of all persons em","quote_sha256":"88fead6b4866b830eae525e657eea51afb48875519b52ccb9b506cec56cee9ec","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-780eea9de6594634db4c","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380427,"character_end":1380443,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380257,"character_end":1380673,"quote":"aggas employed in the tribal territory on the North West Frontier and of all persons employed in \nthe tribal levy services in Baluchistan.” \n3  Clause (8) omitted by the Finance Act 2025. The omitted clause read as follows: \n   “(8) Any pension received by a citizen of Pakistan from a former employer, other than where the \nperson continues to work for the employer (or an associate of the employer). \nProvided that","quote_sha256":"66735d615d34d9caa55926dfc37338c8a2ee7e2eff055695ff7bda2deb18061c","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25d4b6e3d0f7f438d123","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380831,"character_end":1380848,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380661,"character_end":1381078,"quote":"rovided that where the person receives more than one such pension, the exemption \napplies only to the higher of the pensions received.” \n4  Clause (9) substituted by the Finance Act, 2006. The substituted clause (9) read as follows: \n“(9) Any pension received in respect of any service rendered by a member of the Armed Forces of \nPakistan or as an employee of the Federal Government or a Provincial Government.“ \n5  ","quote_sha256":"e76b163518ff1c141b4c8c9d838d496b2faa2580cc2697411f195aab0723e3ce","reader_fragment":"p-r-2b2ba404-1379200-1380800-28ee287018d513cf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1379200-1380800-28ee287018d513cf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e5d50b0dced62a73e72d","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381108,"character_end":1381124,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1380938,"character_end":1381354,"quote":" service rendered by a member of the Armed Forces of \nPakistan or as an employee of the Federal Government or a Provincial Government.“ \n5  Sub-clause (i) omitted by the Finance Act 2025. The omitted sub-clause read as follows: \n   “(i)  received in respect of services rendered by a member of the Armed Forces of Pakistan or \nFederal Government or a Provincial Government;” \n6  Clause (10) omitted by the Finance Ac","quote_sha256":"9b4977f939c7dd1584d63b6f970735797778a1ac0b23a0b6ea7654403055f6e8","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f003664b848ae2901e82","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381344,"character_end":1381361,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381174,"character_end":1381591,"quote":"  received in respect of services rendered by a member of the Armed Forces of Pakistan or \nFederal Government or a Provincial Government;” \n6  Clause (10) omitted by the Finance Act, 2006. The omitted clause (10) read as follows: \n“(10) Any pension granted to any public servant to whom clause (14) does not apply in respect of \ninjuries received in the performance of his duties.” \n7  Clause (11) omitted by the Fina","quote_sha256":"c995ce73dde437fdb09bd11e0c7f97514490ecac19827ec82c1dd7f17f694471","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09340be1b617ad512df2","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381587,"character_end":1381604,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381417,"character_end":1381834,"quote":"nsion granted to any public servant to whom clause (14) does not apply in respect of \ninjuries received in the performance of his duties.” \n7  Clause (11) omitted by the Finance Act, 2006. The omitted clause (11) read as follows: \n“(11) Any pension granted to any public servant to whom clause (15) does not apply who has been \ninvalidated from service on account of any bodily disability.” \n8  The words “Central Boa","quote_sha256":"ded447c09c6807598d2b194d5c40b08815f17be4cb80d66678c707c188a7630e","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac53c7992f4b189bdb8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381868,"character_end":1381885,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1381698,"character_end":1381887,"quote":" whom clause (15) does not apply who has been \ninvalidated from service on account of any bodily disability.” \n8  The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"d057962736acb4db5b02e076c21ad1e709cd0fcd0919dd6c784387b06f8951be","reader_fragment":"p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1380800-1382400-dcc210fb6427ced8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01bca6ec46a329fb3f6e","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383618,"character_end":1383635,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383448,"character_end":1383865,"quote":"granted under the provisions of the Joint Services \nInstruction No. 5/66. \n                                            \n1  The words “local authority” substituted by the Finance Act, 2008. \n2The word “two” substituted by the Finance Act, 2016. \n3The words  “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Clause (14) omitted by the Finance Act, 2006. The omitted clause (14) read as follows: \n“(14)","quote_sha256":"bdc99e7e47ed749510e670988126a769c187dea43dffaf71976a9ca669b6f499","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fcc0f5f46e9e5ce16d23","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383673,"character_end":1383690,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383503,"character_end":1383920,"quote":"truction No. 5/66. \n                                            \n1  The words “local authority” substituted by the Finance Act, 2008. \n2The word “two” substituted by the Finance Act, 2016. \n3The words  “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Clause (14) omitted by the Finance Act, 2006. The omitted clause (14) read as follows: \n“(14) Any pension granted to the personnel of Armed Forces o","quote_sha256":"0826d1632d5f383f6fb85cab3ad93428a234ccdecc476eab9108b32eecf2c1c9","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e24878d621a9c230a73e","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383751,"character_end":1383768,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383581,"character_end":1383998,"quote":"“local authority” substituted by the Finance Act, 2008. \n2The word “two” substituted by the Finance Act, 2016. \n3The words  “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Clause (14) omitted by the Finance Act, 2006. The omitted clause (14) read as follows: \n“(14) Any pension granted to the personnel of Armed Forces of Pakistan (including personnel of the \nTerritorial Force and the National Ser","quote_sha256":"0bb4e3c4a005be60fab2446203055607a6c2f1efae6eb2295dc8edc06b3c9d55","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a80ea29404de9b9da3c2","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383799,"character_end":1383816,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383629,"character_end":1384046,"quote":", 2008. \n2The word “two” substituted by the Finance Act, 2016. \n3The words  “Central Board of Revenue” substituted by the Finance Act, 2007. \n4Clause (14) omitted by the Finance Act, 2006. The omitted clause (14) read as follows: \n“(14) Any pension granted to the personnel of Armed Forces of Pakistan (including personnel of the \nTerritorial Force and the National Service of Pakistan) in respect of injuries receive","quote_sha256":"3e48a33cd1b64161dd32604c05535ae18f3dfc56d2b6e317c091869b1010b2e5","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3da2c0d63f7f497f0bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1384123,"character_end":1384140,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1383953,"character_end":1384370,"quote":"f the \nTerritorial Force and the National Service of Pakistan) in respect of injuries received in the \nperformance of their duties as such.” \n5Clause (15) omitted by the Finance Act, 2006. The omitted clause (15) read as follows:  \n“(15) Any pension granted to the personnel of the Armed Forces of Pakistan (including personnel of \nthe Territorial Force and the National Service of Pakistan) invalidated from service ","quote_sha256":"d18aa71b8612a471f3e914928b2260e8c1e91d8ce667539c3003f78f0c258538","reader_fragment":"p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1382400-1384000-8b09b731eb1ecba2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f353ec7c089cff3353b5","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1385411,"character_end":1385448,"quote":"Voluntary Pension System \nRules, 2005","quote_sha256":"748f5f3300a7e1b0de8a3dc62369fdbab2ecf6336d974f68033e1ff3c6190b1d","reader_fragment":"p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1385241,"character_end":1385678,"quote":"g in a recognized provident fund.  \n \n4[(23A) the accumulated balance upto 5[50]% received from the voluntary pension \nsystem offered by a pension fund manager under the Voluntary Pension System \nRules, 2005 at the time of eligible person’s-  \n \n \n \n(a)  \nretirement; or \n \n \n \n(b)  \ndisability rendering him unable to work; or \n \n \n \n(c)  \ndeath by his nominated survivors6[:] \n \nProvided that, excluding the cases mentioned in sub-clau","quote_sha256":"7948e5d557bec9ddb2d8b07e583085f1ba1c9820495ae82c3887dd5454a6f5ee","reader_fragment":"p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1384000-1385600-db09abad4b4ee2dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfb6f580f57278e255d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1385936,"character_end":1385953,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1385766,"character_end":1386183,"quote":"of or after \nretirement age in excess of fifty percent of the accumulated balance, tax shall be \n                                            \n1Clause (18) omitted by the Finance Act, 2006. The omitted clause (18) read as follows:  \n“(18) Any pensions granted under the relevant rules to the families and dependents of public servants \nor members of the Armed Forces of Pakistan who die during service.“ \n2Clause (20) ","quote_sha256":"1f8bac4885f42307a75ff0c62af9820289dea5cfb0bfde3506fdfe2f10de7ee8","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-525c9c76e9092d766b12","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386198,"character_end":1386215,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386028,"character_end":1386445,"quote":"er the relevant rules to the families and dependents of public servants \nor members of the Armed Forces of Pakistan who die during service.“ \n2Clause (20) omitted by the Finance Act, 2015. The omitted clause (20) read as follows:- \n“(20) Any income received by a person from an annuity issued under the Pakistan Postal Annuity \nCertificate Scheme on or after the 27th July, 1977, not exceeding ten thousand rupees per","quote_sha256":"c9b16e268484e08abd516194dfc46f9b621ed5c83cf906e749b84979b05d521f","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f730849fb93cf931bf3","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386483,"character_end":1386500,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386313,"character_end":1386730,"quote":" issued under the Pakistan Postal Annuity \nCertificate Scheme on or after the 27th July, 1977, not exceeding ten thousand rupees per annum.” \n3Clause (21) omitted by the Finance Act, 2008. The omitted clause (21) read as follows: \n“(21) Any income received by a person from an annuity or annuities issued upto 30th June, 2005 by \nthe State Life Insurance Corporation of Pakistan or a life insurance company registered","quote_sha256":"d28318f19510b1543c1027bebca3feaea3c38fd1c68e70316304cf32ba7b51c8","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f624fc6fe0e5152f680","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387068,"character_end":1387085,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386898,"character_end":1387263,"quote":"annuity or annuities which, together with the income from any annuity or annuities referred to in \nclause (20), exceeds ten thousand rupees per annum.” \n4Inserted by the Finance Act, 2006. \n5The figure “25” substituted by the Finance Act, 2009. \n6The full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 \ndated 30th June, 2020  ","quote_sha256":"7a184ca26d18368914df241d1d60796890ea6b0d7e0ac19548bef742311aa726","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db7801a8b3c0f0e347c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387124,"character_end":1387141,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1386954,"character_end":1387263,"quote":"m any annuity or annuities referred to in \nclause (20), exceeds ten thousand rupees per annum.” \n4Inserted by the Finance Act, 2006. \n5The figure “25” substituted by the Finance Act, 2009. \n6The full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 \ndated 30th June, 2020  ","quote_sha256":"0f0e54306aae075af850db43a7747d579b41b67bbd8f44ca1aedf3d1f21225a0","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a41fb7dc1f23d35e06ae","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387221,"character_end":1387238,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387051,"character_end":1387263,"quote":"4Inserted by the Finance Act, 2006. \n5The figure “25” substituted by the Finance Act, 2009. \n6The full stop substituted by colon and thereafter new proviso added through Finance Act, 2020 \ndated 30th June, 2020  ","quote_sha256":"642562aee60b027b45094d3f9158b461259c6e93e7ccf652e810ffbca0656655","reader_fragment":"p-r-2b2ba404-1385600-1387200-98161aaf138e566a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1385600-1387200-98161aaf138e566a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c5f4ce6007bcafafdd1","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules , 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387697,"character_end":1387734,"quote":"Voluntary Pension System Rules , 2005","quote_sha256":"6d406b4dbc9bcf9ea95287d9217cf93efa06c48d1028951cf3266e385b6ed2ce","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387527,"character_end":1387964,"quote":"hdrawal of accumulated balance from approved pension fund that \nrepresent the transfer of balance of approved provident fund to the said approved \npension fund under the Voluntary Pension System Rules , 2005.] \n \n(24) \nAny benevolent grant paid from the Benevolent Fund to the employees or \nmembers of their families in accordance with the provisions of the Central \nEmployee Benevolent Fund and Group Insurance Act, 1969. \n \n(25) \nAny p","quote_sha256":"98601f889b1a79c588406eb4b2dade5e1e6e0d4b67babcaa914b85def8f2701e","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-20ba267eb904f1290584","source":"pk-code-f40603913b933194","title":"Central Employee Benevolent Fund and Group Insurance Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387885,"character_end":1387948,"quote":"Central \nEmployee Benevolent Fund and Group Insurance Act, 1969","quote_sha256":"1f801afe5d0de0bfa9dc1c8a14e6de9d3f4dedaedf86608cea977420ccda26ab","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1387715,"character_end":1388178,"quote":"System Rules , 2005.] \n \n(24) \nAny benevolent grant paid from the Benevolent Fund to the employees or \nmembers of their families in accordance with the provisions of the Central \nEmployee Benevolent Fund and Group Insurance Act, 1969. \n \n(25) \nAny payment from an approved superannuation fund made on the death \nof a beneficiary or in lieu of or in commutation of any annuity, or by way of refund \nof contribution on the death of a beneficiary 4[.] \n \n5[  ] \n \n6[","quote_sha256":"cc70facd3391ef4669f75f7b51f1e91846a28014489a9b86bfd713f48a700874","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09eaf9ccfbcc930ec0dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388254,"character_end":1388271,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388084,"character_end":1388501,"quote":"nnuity, or by way of refund \nof contribution on the death of a beneficiary 4[.] \n \n5[  ] \n \n6[  ] \n \n7[  ] \n                                            \n1Inserted by the Finance Act, 2012. \n2Clause (23B) omitted by the Finance Act, 2022. The omitted clause read as follows: \n“(23B) \nThe amounts received as monthly installment from an income payment plan invested out \nof the accumulated balance of an individual pens","quote_sha256":"44b6b6eb5881846870b3ad7946ff9fe7e5ffe6ab0f93f6422d75597ee697a59f","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7d353a9bb66ff741b267","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388303,"character_end":1388320,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388133,"character_end":1388550,"quote":"he death of a beneficiary 4[.] \n \n5[  ] \n \n6[  ] \n \n7[  ] \n                                            \n1Inserted by the Finance Act, 2012. \n2Clause (23B) omitted by the Finance Act, 2022. The omitted clause read as follows: \n“(23B) \nThe amounts received as monthly installment from an income payment plan invested out \nof the accumulated balance of an individual pension accounts with a pension fund manager or an \na","quote_sha256":"3ada10be980532102eb28532a68020dbd754138aedf448c951c9748650a50685","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3d95cba79cde13c305ab","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388729,"character_end":1388765,"quote":"Voluntary \nPension System Rules 2005","quote_sha256":"14928d93ccbbe851e723f8cc0e36ab25d412ad3f97e7a539e377f1ba8d31130b","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1388559,"character_end":1388995,"quote":"nnuity plan or another individual pension account of eligible person or the survivors \npension account maintained with any other pension fund manager as specified in the Voluntary \nPension System Rules 2005 shall be exempt from tax provided accumulated balance is invested for \na period of ten years: \nProvided that where any amount is exempted under this clause and subsequently it is \ndiscovered, on the basis of documents or otherwis","quote_sha256":"cd17275ed2c1205bb7e0a1a9f2860478e9b5c3aabc782b43ae001ebb54c2089a","reader_fragment":"p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1387200-1388800-9cb685dc3830fea7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-239045cf5ae828564a7c","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389403,"character_end":1389436,"quote":"Inserted by the Finance Act, 2012","quote_sha256":"c350cf23b209237aba4d922fcb9502cc214f9d74948a55c17b275ae0bd14faa5","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389233,"character_end":1389666,"quote":" this \nOrdinance, re-compute the tax payable by the taxpayer for the relevant years and the provisions of \nthis Ordinance shall, so far as may be, apply accordingly.” \n3 Inserted by the Finance Act, 2012. \n4Added by the Finance Act, 2008. \n5Sub-clause (i) omitted by the Finance Act, 2008. The omitted sub-clause (i) read as follows:  \n“ (i)  in the case of an employee of the Government or a local authority or  a statutory body or ","quote_sha256":"85c5a7480b285b545ece1c67bbb7976c15b0d14f87ba47f65e32904f7bb7049a","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d4574f82a24a7b8e3c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389453,"character_end":1389470,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389283,"character_end":1389700,"quote":"e taxpayer for the relevant years and the provisions of \nthis Ordinance shall, so far as may be, apply accordingly.” \n3 Inserted by the Finance Act, 2012. \n4Added by the Finance Act, 2008. \n5Sub-clause (i) omitted by the Finance Act, 2008. The omitted sub-clause (i) read as follows:  \n“ (i)  in the case of an employee of the Government or a local authority or  a statutory body or \ncorporation established by any la","quote_sha256":"79630128b0281123edb8d7d60913511967925ee9f222cfc2c7a3ea62f905860c","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8435f5ec28aa84611efd","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389504,"character_end":1389521,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389334,"character_end":1389751,"quote":"s of \nthis Ordinance shall, so far as may be, apply accordingly.” \n3 Inserted by the Finance Act, 2012. \n4Added by the Finance Act, 2008. \n5Sub-clause (i) omitted by the Finance Act, 2008. The omitted sub-clause (i) read as follows:  \n“ (i)  in the case of an employee of the Government or a local authority or  a statutory body or \ncorporation established by any law for the time being in force, the amount receivabl","quote_sha256":"54a3fa55f3b25200fbec44995dac062fdfb6c3e3efcfe736e4583f814f858534","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3f3158910c47750092a","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389849,"character_end":1389866,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389679,"character_end":1390096,"quote":"established by any law for the time being in force, the amount receivable in \naccordance with the  rules and conditions of his service;” \n6Sub-clause (ii) omitted by the Finance Act, 2008. The omitted sub-clause (ii) read as follows: \n“(ii)  \nany amount receivable from any gratuity fund approved by the Commissioner in accordance \nwith the rules contained in Part III of the Sixth Schedule; \n7 Sub-clause (iii) omitt","quote_sha256":"d334d50f04b0f1bc633efe597a7ff569db27fcea81d959f62fb82af01766c670","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a366b3c11d751c3cdf26","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1390106,"character_end":1390123,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1389936,"character_end":1390353,"quote":"eivable from any gratuity fund approved by the Commissioner in accordance \nwith the rules contained in Part III of the Sixth Schedule; \n7 Sub-clause (iii) omitted by the Finance Act, 2008. The omitted sub-clause (iii) read as follows: \n“(iii)  in the case of any other employee, the amount not exceeding two hundred thousand rupees \nreceivable under any scheme applicable to all employees of the employer and approved","quote_sha256":"5bedd35309aeaf8882a9b5e93f2560028ebe8598ef1c8334891305c9c1197e83","reader_fragment":"p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1388800-1390400-b92e8f51acc201e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf0200a800d1f16198e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1390853,"character_end":1390870,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1390683,"character_end":1391100,"quote":"cipation) Act, 1968 (XII of 1968). \n \n2[  ] \n \n3[  ] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n \n7[    ] \n                                            \n1 Sub-clause (iv) omitted by the Finance Act, 2008. The omitted sub-clause (iii) read as follows: \n“(iv)  in the case of any employee to whom sub-clauses (i), (ii) and (iii) do  not apply, fifty per cent \nof the amount receivable or seventy-five thousand rupees, whichever is the ","quote_sha256":"93fc62d61a33518544b730b6dec3d6cc6f1199e3a0ce504057ec03d00c67c0f3","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91659bc65eab641f125e","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1391578,"character_end":1391595,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1391408,"character_end":1391825,"quote":" of Pakistan; and \n(d) \nto any gratuity received by an employee who has already received any gratuity \nfrom the same or any other employer.” \n2Clause (28) omitted by the Finance Act, 2002. The omitted clause (28) read as follows: \n“(28)  Any income of an officer representing the sum received by him as Entertainment Allowance \nadmissible to him under the Ministry of Finance (Finance Division) Office Memorandum No. ","quote_sha256":"b6b8449f07f6f06f87d25f9387b526594300b5c6ad4b8c775d9a16c35db465e8","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c31b93be9f2a2c399511","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1391901,"character_end":1391918,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1391731,"character_end":1392148,"quote":"nce \nadmissible to him under the Ministry of Finance (Finance Division) Office Memorandum No. F.1 (1)-\nImp/83, dated the 18th August, 1983.” \n3Clause (29) omitted by the Finance Act, 2002. The omitted clause (29) read as follows: \n“(29)  Any income of an officer of the Pakistan Armed Forces representing the sum received as \nEntertainment Allowance admissible to him under the Ministry of Defence Office Memorandum N","quote_sha256":"3d9854531bf9db9e39b6d990d80f37989cdfe43a8f4dca5168cd5e3bb63b637b","reader_fragment":"p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1390400-1392000-f955e05231b7fda7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e4fd7a09dc558cd2d18","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392225,"character_end":1392242,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392055,"character_end":1392472,"quote":" \nEntertainment Allowance admissible to him under the Ministry of Defence Office Memorandum No. \n716(D)/(B)/77, dated the 29th April, 1977.” \n4Clause (30) omitted by the Finance Act, 2002. The omitted clause (30) read as follows: \n“(30)  Any income of an officer representing the sum received by him as Entertainment Allowance \nadmissible to him under the Cabinet Secretariat (Establishment Division) Office Memorandu","quote_sha256":"f5ffa1f7e8c924827bfa904cfbc5f18c9b7d84bf0d5ae722e85ea3d320a4e9f0","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f298dc7cc79c1b0f4a75","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392548,"character_end":1392565,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392378,"character_end":1392795,"quote":"nce \nadmissible to him under the Cabinet Secretariat (Establishment Division) Office Memorandum No. \n18/2/78-CV, dated the 13th July, 1978.” \n5Clause (31) omitted by the Finance Act, 2002. The omitted clause (31) read as follows: \n“(31)  Any income of an officer representing the sum received by him as Senior Post Allowance \nadmissible to him under the Ministry of Finance, Planning and Development (Finance Division","quote_sha256":"ecc4311f7ffb0566b7d9909fbef3ff2301a515ba91d0641a0908ccc8e2f929e9","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a892bf4cad3946c24857","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392901,"character_end":1392918,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1392731,"character_end":1393148,"quote":" Ministry of Finance, Planning and Development (Finance Division) Office \nMemorandum No. F.1(36) Gaz-IMP-I/73, dated the 18th August, 1973.” \n6Clause (32) omitted by the Finance Act, 2002. The omitted clause (32) read as follows: \n“(32)  Any income of an officer representing the sum received by him as Senior Post Allowance \nadmissible to him under the Ministry of Finance and Provincial Coordination (Finance Divisi","quote_sha256":"1d369faff4dedc7749a1369c500637f1bb0cd0360b773b0c683bd90bcfc32463","reader_fragment":"p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1392000-1393600-ee95a37ea47101e4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1c3e865a751c33b2430","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1394667,"character_end":1394684,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1393600-1395200-8004b30e449d011b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1393600-1395200-8004b30e449d011b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1394497,"character_end":1394914,"quote":"niversity in Pakistan representing the sums \nreceived by him as Orderly Allowance admissible under the terms and conditions of his service.” \n2Clause (35) omitted by the Finance Act, 2014. The omitted clause read as follows: \n \n“(35) \nAny income representing compensatory allowance payable to a citizen of Pakistan \nlocally recruited in Pakistan Mission abroad as does not exceed 75 per cent of his gross salary.” \n3C","quote_sha256":"c1eea80070323765ed7d5e82def09f0c01d251492bcd5617ddbaba68d467da70","reader_fragment":"p-r-2b2ba404-1393600-1395200-8004b30e449d011b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1393600-1395200-8004b30e449d011b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e7da3e9f4b771bbae50","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395261,"character_end":1395278,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395091,"character_end":1395508,"quote":"idy \nadmissible to him under the Cabinet Secretariat (Establishment Division) Office Memorandum No. \n18/2/78-CV, dated the 13th July, 1978.” \n4Clause (37) omitted by the Finance Act, 2002. The omitted clause (37) read as follows: \n“(37) Any income representing cost of living allowance admissible to the Government employees at \nthe rate of 7%.” \n5 Clause (38) omitted by the Finance Act, 2006. The omitted clause (38","quote_sha256":"0400dbffd4da7e3f9976be25ab4dc2eb789f868757ddd2ef0293f201f44dea0b","reader_fragment":"p-r-2b2ba404-1393600-1395200-8004b30e449d011b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1393600-1395200-8004b30e449d011b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39cb9b11be80101e06ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395467,"character_end":1395484,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395297,"character_end":1395714,"quote":"e (37) read as follows: \n“(37) Any income representing cost of living allowance admissible to the Government employees at \nthe rate of 7%.” \n5 Clause (38) omitted by the Finance Act, 2006. The omitted clause (38) read as follows: \n“(38) Any sum paid, for purpose of meeting the charges for gas, water and electricity, or the value of \ngas, water and electricity provided free of charge to an employee up to ten per ce","quote_sha256":"0dc887fdfb5d052652016e0be6c4cdf07a0e648443eb64d6e9ceef0e37fefb33","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-933208d76fd4b620a654","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395853,"character_end":1395870,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1395683,"character_end":1396100,"quote":"to an employee up to ten per cent of the minimum \nof time scale, and where there is no time scale, up to ten per cent of the basic salary.” \n6 Clause (39) omitted by the Finance Act, 2021. The omitted clause read as follows: \n   “(39) Any special allowance or benefit (not being entertainment or conveyance allowance) or other   \nperquisite within the meaning of section 12 specially granted to meet expenses wholly a","quote_sha256":"8bda7c8705405e71e255af6a4d5ae6f2d2ab52ba701f1b2c76aa31961ea94651","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ca771928f4fbc752c3c0","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396215,"character_end":1396232,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396045,"character_end":1396462,"quote":" section 12 specially granted to meet expenses wholly and \nnecessarily incurred in the performance of the duties of an office or employment of profit.” \n7Inserted by the Finance Act, 2018. \n8Words “internal security allowance, compensation in lieu of bearer allowance,” inserted though \nFinance Act, 2019.  \n9Clause (41) omitted by the Finance Act, 2003. The omitted clause (41) read as follows: \n“(41)  Such portion ","quote_sha256":"74094a4a01d0f28dd9c5ec11bc81718cea4a55b97d8cf70a08827bb8e16e0133","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-750cbfaf12cbed928639","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396332,"character_end":1396349,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396162,"character_end":1396579,"quote":"n office or employment of profit.” \n7Inserted by the Finance Act, 2018. \n8Words “internal security allowance, compensation in lieu of bearer allowance,” inserted though \nFinance Act, 2019.  \n9Clause (41) omitted by the Finance Act, 2003. The omitted clause (41) read as follows: \n“(41)  Such portion of the income of a member of Pakistan Armed Forces as is compulsorily payable \nby him under any orders issued by Gove","quote_sha256":"0df420c0912211621caec4808b8f732082cb7c430e6ef5f47bdfa21ca88e265f","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22ae1bd664944771354f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396381,"character_end":1396398,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1396211,"character_end":1396624,"quote":"the Finance Act, 2018. \n8Words “internal security allowance, compensation in lieu of bearer allowance,” inserted though \nFinance Act, 2019.  \n9Clause (41) omitted by the Finance Act, 2003. The omitted clause (41) read as follows: \n“(41)  Such portion of the income of a member of Pakistan Armed Forces as is compulsorily payable \nby him under any orders issued by Government to mess, entertainment or band fund.” ","quote_sha256":"860d02033c42979973b14973f3bac71b7bf917f14c7663ab5eb91746ff804bee","reader_fragment":"p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1395200-1396800-db6ed390af7eba35","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10ea3bed6041ac158464","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397299,"character_end":1397316,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397129,"character_end":1397546,"quote":"ed by Government to 11[ ] the Chiefs of Staff, \nPakistan Armed Forces and the Corps Commanders. \n                                            \n1Clause (42) omitted by the Finance Act, 2006. The omitted clause (42) read as follows: \n“(42)  Any amount received as flying allowance by pilots, flight engineers and navigators employed \nby any Pakistani airline or by Civil Aviation Authority.” \n2Clause (43) omitted by the","quote_sha256":"8b05e26c0d15eddd36841985390b200ae6c0965099544e4029bd61ce4a984798","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95e758357535d4d81860","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397547,"character_end":1397564,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397377,"character_end":1397794,"quote":" received as flying allowance by pilots, flight engineers and navigators employed \nby any Pakistani airline or by Civil Aviation Authority.” \n2Clause (43) omitted by the Finance Act, 2006. The omitted clause (43) read as follows: \n“(43)  Any amount notified as flying allowance payable to pilots, flight engineers and navigators of \nthe Pakistan Air Force.” \n3Clause (44) omitted by the Finance Act, 2006. The omitted","quote_sha256":"e36903e69cada82977dfecc8553607548847a27f87e5db791ad721708d99e005","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fb2c28127fdcf6e6fb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397764,"character_end":1397781,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397594,"character_end":1398011,"quote":" as follows: \n“(43)  Any amount notified as flying allowance payable to pilots, flight engineers and navigators of \nthe Pakistan Air Force.” \n3Clause (44) omitted by the Finance Act, 2006. The omitted clause (44) read as follows: \n“(44)  Any amount notified as flying allowance payable to pilots, flight engineers and navigators of \nthe Pakistan Army and the Pakistan Navy.“ \n4Clause (45) omitted by the Finance Act, ","quote_sha256":"14ee4349510e292631d8fe4a2436b2a549695f5320b3438ae0cdf595212658ca","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8522f491e6dffebf10c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397998,"character_end":1398015,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1397828,"character_end":1398245,"quote":"4)  Any amount notified as flying allowance payable to pilots, flight engineers and navigators of \nthe Pakistan Army and the Pakistan Navy.“ \n4Clause (45) omitted by the Finance Act, 2006. The omitted clause (45) read as follows:  \n“(45)  Any amount received as flying allowance by junior commissioned officers or other ranks of \nPakistan Armed Forces.“ \n5Clause (46) omitted by the Finance Act, 2006. The omitted cla","quote_sha256":"4f12cd1b46a0c55f3c917a539e84cbc0328c9bbdcce6bff723d979bf25493033","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dfd0ee9d727970b136f3","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398211,"character_end":1398228,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398041,"character_end":1398458,"quote":"read as follows:  \n“(45)  Any amount received as flying allowance by junior commissioned officers or other ranks of \nPakistan Armed Forces.“ \n5Clause (46) omitted by the Finance Act, 2006. The omitted clause (46) read as follows: \n“(46) Any amount notified as submarine allowance payable to officers of the Pakistan Navy.” \n6Clause (47) omitted by the Finance Act, 2006. The omitted clause (47) read as follows: \n“(47","quote_sha256":"897eb6389b61953b07ef3de687156f6d90f3678b43177862c32ca9f23a3367c5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8bd5b2b6ebefb212584","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398393,"character_end":1398410,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398223,"character_end":1398640,"quote":" 2006. The omitted clause (46) read as follows: \n“(46) Any amount notified as submarine allowance payable to officers of the Pakistan Navy.” \n6Clause (47) omitted by the Finance Act, 2006. The omitted clause (47) read as follows: \n“(47)  The value of rations issued in kind, or cash allowance paid in lieu thereof, to members of \nPakistan Armed Forces or of Territorial Forces.” \n7Clause (48) omitted by the Finance A","quote_sha256":"014e0ee67a2b889c7e25df3f50fd9071d7028fca5857c394c12bfe8e1475f7f4","reader_fragment":"p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1396800-1398400-497fe0947977d1ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7443c93366500770dd4e","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398631,"character_end":1398648,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398461,"character_end":1398878,"quote":"The value of rations issued in kind, or cash allowance paid in lieu thereof, to members of \nPakistan Armed Forces or of Territorial Forces.” \n7Clause (48) omitted by the Finance Act, 2006. The omitted clause (48) read as follows:  \n“(48) The value of rent-free quarters occupied by, or cash allowance paid in lieu thereof, to members \nof the Pakistan Armed Forces, including Territorial Force.” \n8Clause (49) omitted ","quote_sha256":"04cab849654d0c72ade33349cd4e5e1151cfeb4fed3196ee613aa1a5285c7804","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4cfcad22df68c6f4a0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398885,"character_end":1398902,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398715,"character_end":1399132,"quote":"t-free quarters occupied by, or cash allowance paid in lieu thereof, to members \nof the Pakistan Armed Forces, including Territorial Force.” \n8Clause (49) omitted by the Finance Act, 2006. The omitted clause (49) read as follows:  \n“(49) The conservancy allowance granted in lieu of free conservancy to personnel below \ncommissioned rank of Pakistan Armed Forces and Territorial Force.” \n9Clause (50) omitted by the F","quote_sha256":"7e4b0e62a5d1f14db285aabebebfbde0406543ea98e2823f046b4d4ec20c23ef","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afa89c31dccdd5b59763","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1399131,"character_end":1399148,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1398961,"character_end":1399378,"quote":"ervancy allowance granted in lieu of free conservancy to personnel below \ncommissioned rank of Pakistan Armed Forces and Territorial Force.” \n9Clause (50) omitted by the Finance Act, 2003. The omitted clause (50) read as follows: \n“(50)  Deferred pay admissible to Armed Forces personnel under the new Pay Code.” \n10 The comma and words “,the Provincial Governors” omitted by the Finance Supplementary \n(Amendment) Ac","quote_sha256":"bf2b3c2c754985d00965f1de31183a54b82f308c3b72b3a74ce9aa19851bd88f","reader_fragment":"p-r-2b2ba404-1398400-1400000-9ae51261250cc913","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1398400-1400000-9ae51261250cc913","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-131a3ac9e9305de1e1a2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401475,"character_end":1401508,"quote":"Inserted by the Finance Act, 2005","quote_sha256":"cd749a5f1d2c68b38d61e3a65045272858be795fd5a31213ba5b44648d368ef6","reader_fragment":"p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401305,"character_end":1401738,"quote":"vernment in lieu of rent-free accommodation in so far \nas it exceeds five hundred and fifty rupees per month; \n(c) \nfree conveyance; and \n(d)      sumptuary allowance \n2 Inserted by the Finance Act, 2005. \n3 Sub-clause (i) omitted by the Finance Act, 2013. The omitted sub-clause (i) read as follows: \n“(i)  free or concessional passage provided by transporters including airlines to its employees \n(including the members of their ho","quote_sha256":"9ecbef794228e34b7410d13925bbf50d71f1b3b60a1d2bcc2b75a290714c6793","reader_fragment":"p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7e8694e6984afa4646c","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401543,"character_end":1401560,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401373,"character_end":1401790,"quote":" five hundred and fifty rupees per month; \n(c) \nfree conveyance; and \n(d)      sumptuary allowance \n2 Inserted by the Finance Act, 2005. \n3 Sub-clause (i) omitted by the Finance Act, 2013. The omitted sub-clause (i) read as follows: \n“(i)  free or concessional passage provided by transporters including airlines to its employees \n(including the members of their household and dependents);” \n4The words “Central Board","quote_sha256":"feca709221cee44abeb7866d316c6bd693e735574dc445647e0b757913597005","reader_fragment":"p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1400000-1401600-c00a2d4eb641259a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0ecc59a750c0f85ede79","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401822,"character_end":1401839,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401652,"character_end":1402069,"quote":"y transporters including airlines to its employees \n(including the members of their household and dependents);” \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Clause (54) omitted by the Finance Act, 2002. The omitted clause (54) read as follows: \n“(54) Any sum paid, for purpose of meeting the charges for gas, water and electricity, or the value of \ngas, water and electricity provide","quote_sha256":"efd05602ab01e5eddd10c53b6710e2fd090f7ea79778038a639645bf1e2a2015","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8bb88929135c96c5ca0d","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401870,"character_end":1401887,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401700,"character_end":1402117,"quote":"es \n(including the members of their household and dependents);” \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5Clause (54) omitted by the Finance Act, 2002. The omitted clause (54) read as follows: \n“(54) Any sum paid, for purpose of meeting the charges for gas, water and electricity, or the value of \ngas, water and electricity provided free of charge to the Federal and Provincial M","quote_sha256":"b9134b081011a057375a322f8cbc107710d44a3d9a3194df95c73b39d3c7840d","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ee503d8c001e54136987","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1402166,"character_end":1402183,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1401996,"character_end":1402185,"quote":"ater and electricity, or the value of \ngas, water and electricity provided free of charge to the Federal and Provincial Ministers.” \n6 The word “form” substituted by the Finance Act, 2005. ","quote_sha256":"cc0a81e6de33c142145734a05dc473e7811a2706dc8828c0426871498241ca0a","reader_fragment":"p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1401600-1403200-ac5281cc6e181282","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9780e1bad1f657efe7f8","source":"pk-code-f40603913b933194","title":"Finance Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404234,"character_end":1404257,"quote":"Finance Ordinance, 2002","quote_sha256":"9b78c7a1d9c22bcb9d78732fc0bed38e2d1d4aa3dfdc05930534f984b2bf1516","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404064,"character_end":1404487,"quote":"e products held for less than 12 months] derived by any Mutual \n                                            \n1The words “Controller of Capital Issues” substituted by the Finance Ordinance, 2002 \n2 Paragraph (iii) of sub-clause (1) omitted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. The omitted paragraph read as follows: \n    “(iii) Sheikh Sultan Trust,","quote_sha256":"4acf706e51485e9245e885bba25460691d8db2c45bcaa346fcb9e5938d1ef143","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-681c6f4c3723e4c3823b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404310,"character_end":1404327,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404140,"character_end":1404534,"quote":"                                \n1The words “Controller of Capital Issues” substituted by the Finance Ordinance, 2002 \n2 Paragraph (iii) of sub-clause (1) omitted by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. The omitted paragraph read as follows: \n    “(iii) Sheikh Sultan Trust, Karachi” \n3Inserted by the Finance Act, 2010. ","quote_sha256":"d2b7369eede925b8acb3f85c147977f00cf0cc5560de27d55099331e7f4cb7cc","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8b5ae8a50129d501f11","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404515,"character_end":1404532,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1404345,"character_end":1404534,"quote":"ndment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. The omitted paragraph read as follows: \n    “(iii) Sheikh Sultan Trust, Karachi” \n3Inserted by the Finance Act, 2010. ","quote_sha256":"28ea6f95f0bf878c54aea52643627bec66131c85458c420ffb6f6aae44ae7abb","reader_fragment":"p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1403200-1404800-ecd49c81cb308705","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15f54f84bfbf3f845bef","source":"pk-code-f40603913b933194","title":"Employees Old Age Benefit Act, 1976","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405533,"character_end":1405568,"quote":"Employees Old Age Benefit Act, 1976","quote_sha256":"eafc4dbf2234128e09e8a343f05268c0c64dff228256516017dd6fa12e9df0ca","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405363,"character_end":1405798,"quote":"insurance scheme approved by the \n6[Board] for the purposes of this clause; \n \n(iv) \nService Fund; \n \n (v) \nEmployees Old Age Benefits Institution established under the \nEmployees Old Age Benefit Act, 1976 (XIV of 1976); \n \n (vi) \nany Unit, Station or Regimental Institute; and \n \n(vii) \nany recognized Regimental Thrift and Savings Fund, the assets of \nwhich consist solely of deposits made by members and profits \nearned by investmen","quote_sha256":"4a1da32b6d6fe0afd6810134980d6ee08b73323119e69a2aa2de92220014356b","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ccc3e75e109d4d3a6dc","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405911,"character_end":1405949,"quote":"Voluntary  Pension System \nRules, 2005","quote_sha256":"3fdf05f0b074e73aea1a9f05f43194a2ee88d4731fe2e38b3e498b5e365f8f30","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405741,"character_end":1406179,"quote":"deposits made by members and profits \nearned by investment thereof; \n \n7[(viii)  a Pension Fund approved by the Securities and Exchange \nCommission of Pakistan under the Voluntary  Pension System \nRules, 2005;] \n \n8[(ix)  \nany profit or gain or benefit derived by a pension fund manager from \na pension Fund approved under the Voluntary Pension System \nRules, 2005, on redemption of the seed capital invested in pension \n                 ","quote_sha256":"80902b58a368546ccf4514f6330aba4ad4bceb1d925ea40476dec73b045028c9","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d953be50fdb51bd25b2","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406068,"character_end":1406105,"quote":"Voluntary Pension System \nRules, 2005","quote_sha256":"748f5f3300a7e1b0de8a3dc62369fdbab2ecf6336d974f68033e1ff3c6190b1d","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1405898,"character_end":1406335,"quote":"an under the Voluntary  Pension System \nRules, 2005;] \n \n8[(ix)  \nany profit or gain or benefit derived by a pension fund manager from \na pension Fund approved under the Voluntary Pension System \nRules, 2005, on redemption of the seed capital invested in pension \n                                            \n1Words inserted by the Finance Act, 2006. \n2The words “real estate investment trust” substituted by the Finance Act, 2008. \n3Ins","quote_sha256":"b212cabc23434e67c004c78e36449bedd32b4c0f15c7777fecee23903373b164","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0d9317627fff56e6a6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406230,"character_end":1406247,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406060,"character_end":1406477,"quote":"der the Voluntary Pension System \nRules, 2005, on redemption of the seed capital invested in pension \n                                            \n1Words inserted by the Finance Act, 2006. \n2The words “real estate investment trust” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2007. \n4The words “approved by the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008","quote_sha256":"1d4b5daad75691c6f5ebf2b4c48cc51abe8d7dc08f2b63d7372ef56a56e32999","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-778edb6f276bed306ed4","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406311,"character_end":1406328,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406141,"character_end":1406558,"quote":"invested in pension \n                                            \n1Words inserted by the Finance Act, 2006. \n2The words “real estate investment trust” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2007. \n4The words “approved by the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by th","quote_sha256":"9f167698d9ceb8f445b566efb30238b536808713f308d16df91ca25211aa01d6","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-823f5b0281fb5355c3ae","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406348,"character_end":1406365,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406178,"character_end":1406595,"quote":"                            \n1Words inserted by the Finance Act, 2006. \n2The words “real estate investment trust” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2007. \n4The words “approved by the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Cen","quote_sha256":"34b3d31ec91fd1de089dab4107e4084a58acbabd1e16c2362ac970744a19bf73","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e30f96bb0e47de086bb","source":"pk-code-f40603913b933194","title":"Securities and Exchange Commission of Pakistan” Omitted by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406396,"character_end":1406477,"quote":"Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008","quote_sha256":"676b8843796e2455a5fcf17bcfe5bcbbb372ee0413c0e58809b3a86843dca6a8","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406226,"character_end":1406707,"quote":"the Finance Act, 2006. \n2The words “real estate investment trust” substituted by the Finance Act, 2008. \n3Inserted by the Finance Act, 2007. \n4The words “approved by the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Fi","quote_sha256":"621a9ef71b60c086041ad26d8d74569e1888cd4d93138ecde151715be6cc1b67","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-36108e15a84a30d2e0da","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406560,"character_end":1406577,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406390,"character_end":1406724,"quote":"y the Securities and Exchange Commission of Pakistan” Omitted by the \nFinance Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Finance Act, 2005. ","quote_sha256":"2d6b3e155aad0c7cd3c09936d12ce2af29bb2592dea0707c01c275d6762e4802","reader_fragment":"p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1404800-1406400-28a0256dffba1b31","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-919717f0c4061760f1dc","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406637,"character_end":1406654,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406467,"character_end":1406724,"quote":" Act, 2008. \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Finance Act, 2005. ","quote_sha256":"62f45d48bebcf7682727d52cd36452082ca8af7e586c2b1711122d8f81358298","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e41b20ab5f478bc00982","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406671,"character_end":1406688,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406501,"character_end":1406724,"quote":"panies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Finance Act, 2005. ","quote_sha256":"aa2cd2ec104d49f96a06e8e4f4187963fc151a128f71ad46e8c928ac71db2456","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-59e9362acfd633659574","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406705,"character_end":1406722,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406535,"character_end":1406724,"quote":"984)” substituted by the Finance Act, 2021. \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n7Added by the Finance Act, 2005. \n8Added by the Finance Act, 2005. ","quote_sha256":"453054f4b3a40c84c1b651f228b551cb4a5c6e6b41b4bce3689cccadbe396fd1","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2f2a80c4567d6e1ad82","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406818,"character_end":1406854,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406726,"character_end":1407084,"quote":"\f\nSecond Schedule – Part-I_____ __________________________ \n566 \n \nfund as specified in the Voluntary Pension System Rules, 2005 1[;] ] \n \n2[  ] \n \n3[xi.  \nInternational Irrigation Management Institute.] \n \n4[xii. Punjab Pension Fund established under the Punjab Pension Fund \nAct, 2007 (I of 2007) and the trust established thereunder.] \n \n5[xiii.  Sindh Pr","quote_sha256":"d077a15cb64d1a85038f05373712f511e8697799fc14f6659590cdf8af44365e","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73e6bab58d4ace159b38","source":"pk-code-f40603913b933194","title":"Sindh Province Pension Fund Ordinance, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1407126,"character_end":1407170,"quote":"Sindh Province \nPension Fund Ordinance, 2002","quote_sha256":"d55329e786e96d653d215915fd2756a371da64c71d7ec90fa8e1dd9f9420c874","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1406956,"character_end":1407400,"quote":"und established under the Punjab Pension Fund \nAct, 2007 (I of 2007) and the trust established thereunder.] \n \n5[xiii.  Sindh Province Pension Fund established under the Sindh Province \nPension Fund Ordinance, 2002.] \n \n6[(xiv) Punjab General Provident Investment Fund established under the \nPunjab General Provident Investment Fund Act, 2009 (V of 2009) \nand the trust established thereunder.] \n \n Explanation.—For the purpose of this clause, ","quote_sha256":"718a2d8737ec334f5e5ac1928dd9ee63cd0a26b0621fc823e336107a36f2c2f6","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24df7baa03675a9cc3f3","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408106,"character_end":1408123,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1407936,"character_end":1408353,"quote":"Pakhtunkhwa General Provident Investment Fund. \n \n(xvii) Khyber Pakhtunkhwa Pension Fund.] \n \n                                            \n1 Full stop substituted by the Finance Act, 2006. \n2 Paragraph (x) omitted by the Finance Act, 2008. The omitted paragraph (x) read a follows: \n“(x)  the accumulated balance upto 25% received from the  voluntary pension system offered by a \npension fund manager under the Volunt","quote_sha256":"5f64c6ae3b044e67c41f2bde8cb12a7008c4b39223098b67d11d476ebef04feb","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7b96547bb6d7bb42edb","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408157,"character_end":1408174,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1407987,"character_end":1408404,"quote":"xvii) Khyber Pakhtunkhwa Pension Fund.] \n \n                                            \n1 Full stop substituted by the Finance Act, 2006. \n2 Paragraph (x) omitted by the Finance Act, 2008. The omitted paragraph (x) read a follows: \n“(x)  the accumulated balance upto 25% received from the  voluntary pension system offered by a \npension fund manager under the Voluntary Pension System Rules, 2005 at the time of eligi","quote_sha256":"e73b359d6e938139b65af68991eecada0f0be871079d423dafd2eb752bf236a3","reader_fragment":"p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1406400-1408000-26538c2bd5fad67e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04e2d2549a565e5f5553","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408347,"character_end":1408383,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408177,"character_end":1408613,"quote":"he omitted paragraph (x) read a follows: \n“(x)  the accumulated balance upto 25% received from the  voluntary pension system offered by a \npension fund manager under the Voluntary Pension System Rules, 2005 at the time of eligible \nperson’s: \n \n \n(a)  \nretirement; or \n \n \n(b)  \ndisability rendering him unable to work; or \n \n \n(c)  \ndeath by his nominated survivors.” \n3 Inserted by S.R.O. 1038(I)/2006, dated 09.10.2006. \n4 Added by t","quote_sha256":"cb7ee07016efc181d4c1434e63bed99c8a5782b22e55c24f69708c2720c4ec49","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0212e0c380bce1e00592","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408603,"character_end":1408633,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408433,"character_end":1408757,"quote":"irement; or \n \n \n(b)  \ndisability rendering him unable to work; or \n \n \n(c)  \ndeath by his nominated survivors.” \n3 Inserted by S.R.O. 1038(I)/2006, dated 09.10.2006. \n4 Added by the Finance Act, 2010. \n5 Clause (xiii) added by the Finance Act, 2014. \n6 Inserted by the Finance Act, 2015. \n7 Added by the Finance Act, 2018. ","quote_sha256":"f9c6fbccc693c21f422a6cd422a958e9fae25c169efb1b84b7fa978eb9f413d3","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70273b25d486e446d336","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408665,"character_end":1408682,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408495,"character_end":1408757,"quote":"; or \n \n \n(c)  \ndeath by his nominated survivors.” \n3 Inserted by S.R.O. 1038(I)/2006, dated 09.10.2006. \n4 Added by the Finance Act, 2010. \n5 Clause (xiii) added by the Finance Act, 2014. \n6 Inserted by the Finance Act, 2015. \n7 Added by the Finance Act, 2018. ","quote_sha256":"6be5d6dbcb9b456b14a9e5b606d5d068cf5472fc397ca0557ab48a4ee200694a","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff0817f3938061ad4088","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408687,"character_end":1408720,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408517,"character_end":1408757,"quote":"by his nominated survivors.” \n3 Inserted by S.R.O. 1038(I)/2006, dated 09.10.2006. \n4 Added by the Finance Act, 2010. \n5 Clause (xiii) added by the Finance Act, 2014. \n6 Inserted by the Finance Act, 2015. \n7 Added by the Finance Act, 2018. ","quote_sha256":"8e03cb881c4e392236b91d2281fd0dc94318c5acd6c9ab22cb701eb7543b2636","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b3bcd1a514b4b2d2607","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408725,"character_end":1408755,"quote":"Added by the Finance Act, 2018","quote_sha256":"cae011a7acfea4ea4b68bb3683a7b64c5a4b59e74917a0333d67e1c64b002e98","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1408555,"character_end":1408757,"quote":"ed by S.R.O. 1038(I)/2006, dated 09.10.2006. \n4 Added by the Finance Act, 2010. \n5 Clause (xiii) added by the Finance Act, 2014. \n6 Inserted by the Finance Act, 2015. \n7 Added by the Finance Act, 2018. ","quote_sha256":"89a41ef02ec10e1ff9a428876947a33431292f756ef7c2b5fa18b808ae93921a","reader_fragment":"p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1408000-1409600-d39b6b5b5f2bb8fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1af61a770e3716b69aac","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410894,"character_end":1410911,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1410724,"character_end":1410913,"quote":"6). \nxxv. \nWAPDA First Sukuk Company Limited. \nxxvi. \nPakistan Domestic Sukuk Company Ltd. \n                                            \n1 Sub-clause (4) inserted by the Finance Act, 2025. ","quote_sha256":"fdfc3fe822ec40e5d93e6bad521b54210d37ab0c4373cc4e634abc2517e72cf9","reader_fragment":"p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1409600-1411200-79dd1afd01b5ecc1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56687f96bfa3c75e187a","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1413329,"character_end":1413346,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1412800-1414400-cb2d4bd8bd73215f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1412800-1414400-cb2d4bd8bd73215f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1413159,"character_end":1413385,"quote":"ers Benevolent Fund/Benevolent Fund/Bereaved Family \nScheme. \n \n \n1[  ] \n                                            \n1 Clauses (58), (58A), (59) and (60) omitted by the Finance Act, 2014. The omitted clauses read as follows: ","quote_sha256":"7945230c8075a9d553019dbe93909052a1c579276abdf3c0f2ba5fec15e7734e","reader_fragment":"p-r-2b2ba404-1412800-1414400-cb2d4bd8bd73215f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1412800-1414400-cb2d4bd8bd73215f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c187f31be861ec1f97f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1417350,"character_end":1417367,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1417180,"character_end":1417597,"quote":"n clause (61) or this clause shall apply to the income \nof a private religious trust which does not ensure for the benefit of the public.” \n1  Clause (61) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n    “(61) \n1[Any] amount paid as donation to the following institution, foundations, societies, \nboards,","quote_sha256":"34022638474ba96a051c0c0482e93652f8794278f11ada49ea8d66f8e8519309","reader_fragment":"p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1416000-1417600-16b237870fd00a1c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9292d628cfdb3c372ecd","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1422018,"character_end":1422035,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1420800-1422400-2d9ed33d80cc12ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1420800-1422400-2d9ed33d80cc12ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1421848,"character_end":1422265,"quote":"for the year: \nProvided also that the provisions of this clause shall apply only if donation is paid by a \ncrossed cheque drawn on a bank.] \n1 Clause (62) omitted by the Finance Act, 2008. The omitted clause (62) read as follows: \n“(62) Such portion of the total income of a taxpayer as is paid by him during the income year as \ndonation to the Liaquat National Hospital Association, Karachi: \n \n \nProvided that the a","quote_sha256":"f752f978f5b067f2da2d3b497bc4af379af5e4cfcafa6831bb4db51ef009219e","reader_fragment":"p-r-2b2ba404-1420800-1422400-2d9ed33d80cc12ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1420800-1422400-2d9ed33d80cc12ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-071c570e2eea8c5981ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1422700,"character_end":1422717,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1422530,"character_end":1422947,"quote":"ion to the \nsum exempted from tax under this clause as the tax payable on the total income of the taxpayer \nbears to the said total income.” \n2Clause (63) omitted by the Finance Act, 2006. The omitted clause (63) read as follows: \n“ (63) Any amount paid as donation to the President’s Relief Fund for Tsunami Victims.” \n Earlier Clause (63) was omitted by the Finance Act, 2002. which read as follows: \n   “(63) Any a","quote_sha256":"0e6e765e9346b5bc963d12042cd7d387b76ea67e78cfdd63895e9658f95ffdab","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f40c7cb96dfc001db52","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1422890,"character_end":1422907,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1422720,"character_end":1423137,"quote":"he omitted clause (63) read as follows: \n“ (63) Any amount paid as donation to the President’s Relief Fund for Tsunami Victims.” \n Earlier Clause (63) was omitted by the Finance Act, 2002. which read as follows: \n   “(63) Any amount paid as donation to the Prime Minister's Fund for National Debt Retirement: \nProvided that the exemption under this clause shall not apply in respect of any assessment year \ncommencing","quote_sha256":"e4ef6aaec43969eccdb6ad8b8e2834819fdb10b57996413c1be59c006c8f07aa","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d4551c712cd93f68d531","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423213,"character_end":1423230,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423043,"character_end":1423460,"quote":" the exemption under this clause shall not apply in respect of any assessment year \ncommencing on, or after, the first day of July,2002. “ \n3 Clause (63A) omitted by the Finance Act, 2008. The omitted clause (63A) read as follows: \n“(63A) Any amount paid as donation to the President’s Relief Fund for Earthquake Victims 2005.” \n4Clause (63B) omitted by the Finance Act, 2008. The omitted clause (63B) read as follows","quote_sha256":"f5810fd24d54bd51b1644e4ad0cc9356a29e003108e5fe7eadf4a913fbf4db48","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-932572fbe667b8211677","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423401,"character_end":1423418,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423231,"character_end":1423648,"quote":" The omitted clause (63A) read as follows: \n“(63A) Any amount paid as donation to the President’s Relief Fund for Earthquake Victims 2005.” \n4Clause (63B) omitted by the Finance Act, 2008. The omitted clause (63B) read as follows: \n“(63B)  Any amount donated or paid, as sponsorship in connection with the holding of 2nd session \nof the World Islamic Economic Forum, 2006.” \n5Clause (64) omitted by the Finance Act, 2","quote_sha256":"29297f6b520c9e093b3b008aa1a92d21bb1e8ddc49538361771c253b313bd65e","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-074976273cb9d85e46f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423634,"character_end":1423651,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1423464,"character_end":1423881,"quote":"(63B)  Any amount donated or paid, as sponsorship in connection with the holding of 2nd session \nof the World Islamic Economic Forum, 2006.” \n5Clause (64) omitted by the Finance Act, 2002. The omitted clause (64) read as follows: \n   “(64) Any amount paid as donation to the National Self Reliance Fund: \nProvided that the exemption under this clause shall not apply in respect of any assessment year \ncommencing on, ","quote_sha256":"b38f25c91c0ff2900b408d7266d24669c71ad64e215530f1caa692f038b2d812","reader_fragment":"p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1422400-1424000-56bcb7b1961cf079","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7a458a312e51bff52fc","source":"pk-code-f40603913b933194","title":"Emigration Rules, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424228,"character_end":1424250,"quote":"Emigration Rules, 1979","quote_sha256":"2870dc5a8a16ca9b4d074f8fd1ec94cc22b21179529137a2ed29ac9aab1593e6","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424058,"character_end":1424480,"quote":"  ] \n \n3[     ] \n \n4[     ] \n \n5[     ] \n \n6[(65A) Income for any tax year commencing from the tax year 2003, derived from \nthe Welfare Fund created under rule-26 of the Emigration Rules, 1979 (made \nunder section 16 of the Emigration Ordinance, 1979 (XVIII of 1979), except the \nincome generated by the aforesaid Fund through commercial activities.] \n \n7[(65B) Any monetary award received from the Federal or Provincial G","quote_sha256":"50e1414b0347a921d27e67d479cf07798834c3939d20d0a5666e8a5e76373684","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f77eb09d4238a0bac1f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424770,"character_end":1424787,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424600,"character_end":1425017,"quote":" Pakistan:  \n \n \nProvided that this clause shall be applicable from tax year 2025.] \n \n8[   ] \n                                            \n1 Clause (64A) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n  “(64A)  Any amount donated to the Prime Minister’s Special Fund for victims of terrorism.]  \n2 Inserte","quote_sha256":"a1e5772fd3d5c3312d4419ae2aebe5227b23b1bac8324422f2475f04285fdd0e","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff23b5d216373c23f1c0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1425091,"character_end":1425108,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1424921,"character_end":1425338,"quote":"  Any amount donated to the Prime Minister’s Special Fund for victims of terrorism.]  \n2 Inserted by S.R.O. 576(I)/2009, dated 18.06.2009. \n3 Clause (64B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n  “((64B) Any amount donated to the Chief Minister’s (Punjab) Relief Fund for Internally Displaced    \nP","quote_sha256":"2bb02041cd546505b63e8bf95c907ca7124dd6c26a45129af58dde35f28a4caf","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03108808a1fa766a984d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1425458,"character_end":1425475,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1425288,"character_end":1425705,"quote":"Punjab) Relief Fund for Internally Displaced    \nPersons (IDPs) of NWFP.]”  \n4 Inserted by S.R.O. 755(I)/2010, dated 09.08.2011. \n5 Clauses (64C) and (65) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n  “(64C)   Prime Minister’s Flood Relief Fund 2010 and Provincial Chief Ministers’ Relief Funds, for \nv","quote_sha256":"bc87bed6cc9a9e5513ce701c17aa213a41b6ceff3bbf2938ff8332ae33f28cc8","reader_fragment":"p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1424000-1425600-2edfd535b5b12fa9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a4097fb20c71ecd1fb0","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1426079,"character_end":1426095,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1425909,"character_end":1426325,"quote":"the Research Centre \nfor Islamic History, Art and Culture (IRCICA).”  \n6 Serial No. (65A) inserted by S.R.O 819(I)/202, dated 04.07.2012. \n7 Clause (65B) inserted by the Finance Act 2025.  \n8 Clause (66) substituted by the Finance Act, 2020. The substituted clause (66) read as follows: \n  (66) Any income derived by— \ni.  \nAbdul SattarEdhi Foundation, Karachi; \nii.  \nAl-Shifa Trust, Rawalpindi. \niii.  \nBilquisEdhi","quote_sha256":"99066f2906aff83443aa912c9dae6674780dcfd94933dbec51d6e2f9be88f252","reader_fragment":"p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10a328dff77bb7d8fa98","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1426132,"character_end":1426149,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1425962,"character_end":1426379,"quote":"ture (IRCICA).”  \n6 Serial No. (65A) inserted by S.R.O 819(I)/202, dated 04.07.2012. \n7 Clause (65B) inserted by the Finance Act 2025.  \n8 Clause (66) substituted by the Finance Act, 2020. The substituted clause (66) read as follows: \n  (66) Any income derived by— \ni.  \nAbdul SattarEdhi Foundation, Karachi; \nii.  \nAl-Shifa Trust, Rawalpindi. \niii.  \nBilquisEdhiFoundation, Karachi. \niv.  \nFatimid Foundation, Karach","quote_sha256":"9a7c41aa62f8404a481be4c263ac946301ac513aafb52731c2e07e9d54424cc4","reader_fragment":"p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1425600-1427200-95c8fcc3d71202bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb1412768844bd7c11bb","source":"pk-code-f40603913b933194","title":"President Pension Act, 1974","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1427984,"character_end":1428012,"quote":"President Pension \nAct, 1974","quote_sha256":"81aeef9d7fa7e8ec753196c58e37114c4b6e9fa30345e6212a9d6d7e45c28449","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1427814,"character_end":1428242,"quote":", 1958 (W. P. Act XXXI of 1958).] \n8[xvii. \nWAPDA First Sukuk Company Limited.] \n8[8[   ] ]  \n8[(xix)  \nPension of a former President of Pakistan and his widow under the President Pension \nAct, 1974 (IX of 1975).] \n8[(xx)  \nState Bank of Pakistan and State Bank of Pakistan Banking Services Corporation.] \n8[(xxi)  \nInternational Finance Corporation established under the International Finance \nCorporation Act, 1956 (XXVIII of ","quote_sha256":"933bcf96c6892301e2cbc82d12588b266ebe7a5cde7144cda439aa8793d9780f","reader_fragment":"p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1427200-1428800-b01bb024f22baf39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-283722fe9ae78ca9e985","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431464,"character_end":1431481,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1431294,"character_end":1431711,"quote":"   SARMAYA-E-PAKISTAN LIMITED] \n8[(lxvi)        Akhuwat \n(lxvii) \nAudit Oversight Board. \n(lxviii)        Patient’s Aid Foundation.”  \n \n1 Clause (66) substituted by the Finance Act, 2025. The substituted clause read as follows: \n   “(66) \n(1) \nAny income derived by the following institutions, foundations, societies, boards, trusts \nand funds, namely: — \nTable 1 \n \nSr. No. \nName \n(1) \n(2) \n(i) \nInternational Islam","quote_sha256":"d437b3def889b3eab48300ae55b422b05ada3ebb38565c10ac2df7a4749ec226","reader_fragment":"p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1430400-1432000-0a2c3ff804acfc58","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0447b9758d8dd79f0ef1","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1441901,"character_end":1441918,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1441731,"character_end":1442148,"quote":" \n \n \n \n \n \n \n \n \n \n] \n1[   ] \n \n2[   ] \n \n3[   ] \n \n4[   ] \n \n5[   ] \n \n6[   ] \n7[   ] \n8[   ] \n                                            \n1Clause (67) omitted by the Finance Act, 2006. The omitted clause (67) read as follows: \n“(67) Any income of the Liaquat National Hospital Association, Karachi.” \n2Clause (68) omitted by the Finance Act, 2006. The omitted clause (68) read as follows: \n“(68) Any income derive","quote_sha256":"f42830bcade8e3e45eae3b2166e23fa24084a44ce44cca1ae1ad408d856c550b","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2545b99367f873129db","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442064,"character_end":1442081,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1441894,"character_end":1442311,"quote":"by the Finance Act, 2006. The omitted clause (67) read as follows: \n“(67) Any income of the Liaquat National Hospital Association, Karachi.” \n2Clause (68) omitted by the Finance Act, 2006. The omitted clause (68) read as follows: \n“(68) Any income derived by- \n \n(i) \nAbdul Sattar Edhi Foundation, Karachi; and \n(ii) \nBilquis Edhi Foundation, Karachi.” \n3Clause (69) omitted by the Finance Act, 2006. The omitted clau","quote_sha256":"9db9e7b9f765ab8cbd5197586e99c93f910d64d9b102830451675a9b386cdde6","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a7e41332a18702da1ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442276,"character_end":1442293,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442106,"character_end":1442523,"quote":" read as follows: \n“(68) Any income derived by- \n \n(i) \nAbdul Sattar Edhi Foundation, Karachi; and \n(ii) \nBilquis Edhi Foundation, Karachi.” \n3Clause (69) omitted by the Finance Act, 2006. The omitted clause (69) read as follows: \n“(69) Any income derived by Al-Shifa Trust, Rawalpindi.” \n4 Clause (70) omitted by the Finance Act, 2006. The omitted clause (70) read as follows: \n“(70) Any income derived by Fatimid Fo","quote_sha256":"38fe279560084c98ffdee4b5a16b2184d9e3ddbe537aa90330c5b3acb68bdb2e","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a8d5466bbe3c55b2365","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442424,"character_end":1442441,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442254,"character_end":1442671,"quote":"e (69) omitted by the Finance Act, 2006. The omitted clause (69) read as follows: \n“(69) Any income derived by Al-Shifa Trust, Rawalpindi.” \n4 Clause (70) omitted by the Finance Act, 2006. The omitted clause (70) read as follows: \n“(70) Any income derived by Fatimid Foundation, Karachi.” \n5Clause (71) omitted by the Finance Act, 2006. The omitted clause (71) read as follows: \n“(71) Any income of Hamadard Laborator","quote_sha256":"0ea61f0f4285a1b8bf665a01abeb409b2db25d24f2036d38e4656f66969f0c0a","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3ea330aafabecb2716b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442572,"character_end":1442589,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442402,"character_end":1442819,"quote":"e (70) omitted by the Finance Act, 2006. The omitted clause (70) read as follows: \n“(70) Any income derived by Fatimid Foundation, Karachi.” \n5Clause (71) omitted by the Finance Act, 2006. The omitted clause (71) read as follows: \n“(71) Any income of Hamadard Laboratories (Waqf) Pakistan.” \n6Clause (71A) omitted by the Finance Act, 2006. The omitted clause (71A) read as follows: \n“(71A) Any income of National Memo","quote_sha256":"2a5e77503e9acd60a9767ac8f4e1877fd7dbaad9d15ad393bcd7baa35f6b284f","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6cf349e1ff009e9837f4","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442723,"character_end":1442740,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442553,"character_end":1442970,"quote":"71) omitted by the Finance Act, 2006. The omitted clause (71) read as follows: \n“(71) Any income of Hamadard Laboratories (Waqf) Pakistan.” \n6Clause (71A) omitted by the Finance Act, 2006. The omitted clause (71A) read as follows: \n“(71A) Any income of National Memorial Bab-e-Pakistan Trust for the assessment year commencing \non or after the 1st day of July, 1994.” \n7Clause (72) substituted by the Finance Act, 200","quote_sha256":"4775ba6bb5afb396a56c9301dcb594c71213d7b2f8e30c1c39a5f07b3ddf914b","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-384e86421c373fe33b4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442954,"character_end":1442971,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1442784,"character_end":1443201,"quote":"\n“(71A) Any income of National Memorial Bab-e-Pakistan Trust for the assessment year commencing \non or after the 1st day of July, 1994.” \n7Clause (72) substituted by the Finance Act, 2006. The substituted clause (72) read as follows:  \n“(72) Any profit on debt payable to a non-resident person in respect of such private loan to be utilised \non such project in Pakistan as may be approved by the Federal Government fo","quote_sha256":"7451aaf168e06f7ee87d34e854751010d96d81b45ef20a1f36a2d680900179fc","reader_fragment":"p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1441600-1443200-73bf228ebb3a9474","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad91a4a448624753942a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1443409,"character_end":1443426,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1443200-1444800-811f4a903ed13416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1443200-1444800-811f4a903ed13416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1443239,"character_end":1443656,"quote":" regard to the rate of profit and the terms of re-payment of the loan and the nature of \nproject on which it is to be utilised.” \n8 Clauses (72) and (72A) omitted by the Finance Act, 2021. Earlier clause (72A) was omitted through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n    “(72) Any profit on debt payable to a non-resident person,- \n(i)  \nin respect of such private loan","quote_sha256":"c4785fd6ee65dd0a3d4edcf91a5066cd1a2bf41d049ca977725020605ac8984f","reader_fragment":"p-r-2b2ba404-1443200-1444800-811f4a903ed13416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1443200-1444800-811f4a903ed13416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e03a83cfd1d233858bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1445696,"character_end":1445713,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1444800-1446400-789587b4b071e130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1444800-1446400-789587b4b071e130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1445526,"character_end":1445943,"quote":" International Sukuk Company \nLimited], including any gain on disposal of such Sukuk.”] \n1Inserted by S.R.O. 1029(I)/2014 dated 19.11.2014. \n2 Clause (73) omitted by the Finance Act, 2006. The omitted clause (73) read as follows: \n“(73) Any profit on debt payable to a non-resident person on a loan in foreign exchange against \nexport letter of credit which is used exclusively for export of goods manufactured or pro","quote_sha256":"9c9879504373b10751f8bf6045ae9bcd9f313a111ca2c493e88ef042494e93b6","reader_fragment":"p-r-2b2ba404-1444800-1446400-789587b4b071e130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1444800-1446400-789587b4b071e130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db7cee03dc85d295145b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1446007,"character_end":1446024,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1444800-1446400-789587b4b071e130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1444800-1446400-789587b4b071e130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1445837,"character_end":1446254,"quote":"xchange against \nexport letter of credit which is used exclusively for export of goods manufactured or processed for \nexports in Pakistan.” \n3 Clause (74) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021.The omitted clause read as follows: \n    “(74) \nAny profit on debt derived by Hub Power Company Limited on or after the first day of July, \n19","quote_sha256":"64aa909cc0824658bbd5c986b7a50456138827a9397386c3c841f4d6bb025a9a","reader_fragment":"p-r-2b2ba404-1444800-1446400-789587b4b071e130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1444800-1446400-789587b4b071e130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc305b376243cef37be6","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1446436,"character_end":1446453,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1446266,"character_end":1446683,"quote":"ank deposits or accounts with3[financial institutions] directly connected with \nfinancial transactions relating to the project operations.” \n4Clause (74A) omitted by the Finance Act, 2011. The omitted clause (74A) read as follows: \n“(74A) Any profit on debt, payable to National Bank of Pakistan, on foreign currency loan of US $ \n100 million, given to Pakistan State Oil Company Limited (PSO) under agreement execute","quote_sha256":"c93b4a48fc62893b3799711aefbb7fe46d3832c2def60ee550e19091b078c1aa","reader_fragment":"p-r-2b2ba404-1444800-1446400-789587b4b071e130","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1444800-1446400-789587b4b071e130","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d4a071f10a5486cbdd0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1446870,"character_end":1446887,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1446700,"character_end":1447117,"quote":"the 29th May, 2001, approved by the Federal Government vide Finance Division’s letter \nNo.F.3(3)EF(B-III)/2001, dated the May 29, 2001. \n5 Clause (75) substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The substituted clause read as follows: \n“(75) \nAny income of an agency of a foreign Government, a foreign national (company, firm or \nassoci","quote_sha256":"7e9f0b3722da7ad688e65bf7d32b8c1fbd184bd97f63746197ac1bb1c322e7a4","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-853ff8a5504184476075","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1447405,"character_end":1447422,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1447235,"character_end":1447652,"quote":"e, from profit on moneys borrowed under a loan agreement or in respect of  \nforeign currency instrument approved by the Federal Government.” \n6Clause (76) omitted by the Finance Act, 2006. The omitted clause (76) read as follows: \n“(76) Any profit on debt payable to a non-resident person being a foreign individual, company, firm \nor association of persons in respect of a foreign loan as is utilised for industrial ","quote_sha256":"5db5dad8abde3ca0269a7ff2233f26c49645137358a1e5fe176e295b9442ab37","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b110189669b6eb621cf4","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1447863,"character_end":1447880,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1447693,"character_end":1448110,"quote":" agreement for such loan is concluded on or after the First day of February \n1991, and is duly registered with the State Bank of Pakistan.” \n7 Clause (77) omitted by the Finance Act, 2008. The omitted clause (77) read as follows: \n“(77) Any profit derived by a non-resident person (whether a citizen of Pakistan or otherwise) in \nrespect of the Islamic mode of financing, including istisna, morabaha, musharika.” \n8In","quote_sha256":"bf6dcf4c465cedcdb295f8819cf48c45d0544f283ae153841fb558ec50652a43","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72ef4fcb8bded7619cf7","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1448124,"character_end":1448141,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1447954,"character_end":1448245,"quote":"non-resident person (whether a citizen of Pakistan or otherwise) in \nrespect of the Islamic mode of financing, including istisna, morabaha, musharika.” \n8Inserted by the Finance Act, 2004. \n9 The expression “citizens of Pakistan and foreign nationals residing abroad, foreign association of ","quote_sha256":"f75652735dd435e9e4aa3e1945f54ec6f6c02b0b479fbcd6f1faea87dafc08f3","reader_fragment":"p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1446400-1448000-286c7cec4bb6c6f2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea86191737753e5c1da5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1448949,"character_end":1448966,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1448779,"character_end":1449196,"quote":"\n \n7[  ] \n                                            \npersons, companies registered and operating abroad and foreign nationals residing in Pakistan” \nsubstituted by the Finance Act, 2021. Earlier this expression was made through Tax Laws \n(Amendment) Ordinance, 2021. \n1 The expression “citizen of Pakistan residing abroad” substituted by the Finance Act, 2021. Earlier this \nexpression was made through Tax Laws (Am","quote_sha256":"59d15cfe29e92c1c1f6035d61ad0d7f9cf50c3ac8d5ef0fa910743f97978584b","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a803f536ff3ea84737fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449123,"character_end":1449140,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1448953,"character_end":1449370,"quote":"nce Act, 2021. Earlier this expression was made through Tax Laws \n(Amendment) Ordinance, 2021. \n1 The expression “citizen of Pakistan residing abroad” substituted by the Finance Act, 2021. Earlier this \nexpression was made through Tax Laws (Amendment) Ordinance, 2021. \n2 Clause (80) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(80) Any income derived from a private foreign currency accou","quote_sha256":"49b997c2a87b0e5e38bae6d0c34f2e625e52ec1126c563f8affcdac0e89beeff","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4d99a35180c66c65a1d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449252,"character_end":1449269,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449082,"character_end":1449499,"quote":"stan residing abroad” substituted by the Finance Act, 2021. Earlier this \nexpression was made through Tax Laws (Amendment) Ordinance, 2021. \n2 Clause (80) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(80) Any income derived from a private foreign currency account held with an authorised bank in \nPakistan, 2[or certificate of investment issued by investment banks] in accordance with the F","quote_sha256":"80fa8ec27274f59678a92c774f3a40ef369116256a016d99debd21ab2b157686","reader_fragment":"p-r-2b2ba404-1448000-1449600-08b9e4048149f795","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1448000-1449600-08b9e4048149f795","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9aaa1f08e817cca4cf6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449928,"character_end":1449945,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449758,"character_end":1450175,"quote":"accounts on or after the 16th day of December, 1999, or in \nrespect of any accounts opened under the said scheme on or after the said date.” \n3Clause (81) omitted by the Finance Act, 2004. The omitted clause (81) read as follows:  \n“(81) The income of a person, other than a bank or a financial institution, by way of interest on \nForeign Currency Bearer Certificates issued under the Three-Years Foreign Currency Bea","quote_sha256":"5569d86987714a197c2ce5bdddd799f3b9935e0d23f6c4811eb243af54d271b6","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3288bddc0373143079d","source":"pk-code-f40603913b933194","title":"Three-Years Foreign Currency Bearer Certificate Rules, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450143,"character_end":1450203,"quote":"Three-Years Foreign Currency Bearer \nCertificate Rules, 1997","quote_sha256":"98482b6bc840786d0a04867510c91ecbfcb4a28f33f4883d952189626abb6781","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1449973,"character_end":1450433,"quote":"ad as follows:  \n“(81) The income of a person, other than a bank or a financial institution, by way of interest on \nForeign Currency Bearer Certificates issued under the Three-Years Foreign Currency Bearer \nCertificate Rules, 1997.” \n4Clause (81A) omitted by Finance Act, 2014. The omitted clause (81A) read as follows: \n“(81A) Notwithstanding omission of clause (81), the existing holders of Foreign Currency Bearer \nCertificate shall continue to have the ben","quote_sha256":"ef905a47459fd932e55e8613272dbd360cebe6148311e9f1516cb9a97d7359bb","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cba81f2df5d4e4dc6c73","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450232,"character_end":1450249,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450062,"character_end":1450479,"quote":"on, by way of interest on \nForeign Currency Bearer Certificates issued under the Three-Years Foreign Currency Bearer \nCertificate Rules, 1997.” \n4Clause (81A) omitted by Finance Act, 2014. The omitted clause (81A) read as follows: \n“(81A) Notwithstanding omission of clause (81), the existing holders of Foreign Currency Bearer \nCertificate shall continue to have the benefit of exemption till such certificates are e","quote_sha256":"04323e6ebf8d6c70d7934797dd689dbf07da6ebfdba46cc666bbe3849b3bc01a","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3120b7633f828921c25c","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450518,"character_end":1450535,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450348,"character_end":1450765,"quote":"isting holders of Foreign Currency Bearer \nCertificate shall continue to have the benefit of exemption till such certificates are encashed.” \n5Clause (82) omitted by the Finance Act, 2008. The omitted clause (82) read as follows: \n“(82)  Any profit on Special US Dollar Bonds issued under the Special US Dollar Bonds Rules, 1998: \nProvided that the exemption under this clause shall not apply to profits on the said b","quote_sha256":"a1a82641621c880d445eea4758458d9fc2944aabf516afd22ba88276b6090ce2","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-340bdf3a734f1372875f","source":"pk-code-f40603913b933194","title":"Special US Dollar Bonds Rules, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450641,"character_end":1450676,"quote":"Special US Dollar Bonds Rules, 1998","quote_sha256":"a56a6431b19c3016e1941cbe4107455673ba9e3152aecace9aaa5c263c260a17","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450471,"character_end":1450906,"quote":"es are encashed.” \n5Clause (82) omitted by the Finance Act, 2008. The omitted clause (82) read as follows: \n“(82)  Any profit on Special US Dollar Bonds issued under the Special US Dollar Bonds Rules, 1998: \nProvided that the exemption under this clause shall not apply to profits on the said bonds \npurchased by a resident person out of any incremental deposits made in the foreign currency \naccounts on or after the 16th day of Decem","quote_sha256":"4b510d2c844bf7607789b3977279769129ca94b74756ce9f3fb7309ee689cb7e","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e2ec14ead8b0a8218dd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1451005,"character_end":1451022,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1450835,"character_end":1451252,"quote":"ade in the foreign currency \naccounts on or after the 16th day of December, 1999, or out of new accounts opened on or after \nthe said date.” \n6Clause (83) omitted by the Finance Act, 2008. The omitted clause (83) read as follows: \n“(83) Any profit on debt derived from Pak rupees account or certificates of deposit which have been created \nby conversion of a foreign currency account or deposit held on the 28th day o","quote_sha256":"c9a730ae6410dfb9338239ccd88bc07bddce1c912c0587b33089e6ee079a189d","reader_fragment":"p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1449600-1451200-3b998bdb9e9c2e86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5dcabdb3ce0cf38c2af","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1451593,"character_end":1451610,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1451423,"character_end":1451755,"quote":"uch Pak rupee account or certificates \nwhich are created out of foreign currency deposits which are not exempt under clause (78) and (80).” \n7 Clause (84) omitted by the Finance Act, 2004. The omitted clause (84) read as follows:  \n“(84)  Any profit on debt received from a Pakistani bank by a foreign bank, approved by the Federal ","quote_sha256":"39eb1eefc89d4582ef715678a39d23b6cb3e1f1c2fae623adb765e49f4ccdd2a","reader_fragment":"p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-100662761a5801d47bd3","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1452695,"character_end":1452712,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1452525,"character_end":1452942,"quote":"st \nchargeable on the deposits in the foreign currency accounts allowed to be opened with banks \nin Pakistan by the State Bank of Pakistan.” \n1Clause (85) omitted by the Finance Act, 2002. The omitted clause (85) read as follows: \n“(85) Any income derived by any person, not being a bank, a banking company, financial institution, a \ndevelopment financing institution or a company engaged in the business of insurance","quote_sha256":"7b95435e7b52c91417c31c7e7c6b137f38e41c6d818d2d5ae3045a5502f633a0","reader_fragment":"p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1451200-1452800-2c135c96a7165e16","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25d90fc8be5aaf25bdef","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453331,"character_end":1453348,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453161,"character_end":1453578,"quote":"\nProvided that nothing contained in this clause shall apply in respect of return on bonds issued on or after \nthe first day of July, 1991.” \n2 Clause (86) omitted by the Finance Act, 2002. The omitted clause (86) read as follows: \n“(86) Any income derived by any person, being an individual, by way of return on bearer or registered bonds \n(Second issue, 1989), issued by the Pakistan Water and Power Development Auth","quote_sha256":"51df78765fb246513cee6db67f8b326b8f638215e48e84e1a658ef4cce1a13e0","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d23e78f3df19622ced4c","source":"pk-code-f40603913b933194","title":"Pakistan Water and Power Authority Act, 1958","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453608,"character_end":1453652,"quote":"Pakistan Water and Power Authority Act, 1958","quote_sha256":"27623807d4644fdb9be2fdcad259aa4a152f9d8e1a57f6856cd077f099ccf8cb","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453438,"character_end":1453882,"quote":"an individual, by way of return on bearer or registered bonds \n(Second issue, 1989), issued by the Pakistan Water and Power Development Authority, established under \nthe Pakistan Water and Power Authority Act, 1958 (West Pakistan Act, No. XXXI of 1958):  \nProvided that nothing contained in this clause shall apply in respect of return on bonds issued on or after \nthe first day of July, 1991.” \n3 Clause (87) omitted by the Finance Act, 2003. ","quote_sha256":"6dcecdb18d8baa6bdd96e866f679a663700fb10dec243255de70fbdeb1c9c411","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0888c49071c3ab169d5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453863,"character_end":1453880,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453693,"character_end":1454110,"quote":"\nProvided that nothing contained in this clause shall apply in respect of return on bonds issued on or after \nthe first day of July, 1991.” \n3 Clause (87) omitted by the Finance Act, 2003. The omitted clause (87) read as follows:  \n“(87)  Any income derived by a non-resident person from foreign investment in 7th issue of Pak rupee \ndenominated WAPDA Energy Bonds issued under the WAPDA Energy Bonds (7th Issue) Regu","quote_sha256":"ae5f55e90005c6e32a517f36b506c0b28640d83711a10596476cb490f9401c56","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4170dcecfa81129f2ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454156,"character_end":1454173,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1453986,"character_end":1454403,"quote":"gn investment in 7th issue of Pak rupee \ndenominated WAPDA Energy Bonds issued under the WAPDA Energy Bonds (7th Issue) Regulations, 1997.” \n4 Clause (88) omitted by the Finance Act, 2004. The omitted clause (88) read as follows:  \n“(88)  Any income derived by a non-resident person(excluding local branches, subsidiaries or offices of  \nforeign banks, companies, associations of persons or any other person operating","quote_sha256":"ebdd54e052d8acd4e19f13b7e0148d1e00978267535872438e5da834d5a6d176","reader_fragment":"p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1452800-1454400-73eb97c74f8e7ffc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dfef3a3a32f614861a0e","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454775,"character_end":1454792,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454605,"character_end":1455022,"quote":"ade exclusively from foreign \nexchange remitted into Pakistan through a Special Convertible Rupee Account maintained with a bank in \nPakistan.” \n5Clause (88A) omitted by Finance Act, 2014. The omitted clause (88A) read as follows: \n \n“ (88A) Notwithstanding omission of clause (88), the existing holders of Federal Government \nSecurities and redeemable capital shall continue to have benefit of exemption till the mat","quote_sha256":"ed450a247866dcd0a2bc0d77abcd577a95630b20b28a0505e34d531aa53617bf","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e3617b2c10ced29b75dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1455102,"character_end":1455119,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1454932,"character_end":1455349,"quote":"Securities and redeemable capital shall continue to have benefit of exemption till the maturity of the \nsecurities and redeemable capital.” \n6 Clause (89) omitted by the Finance Act, 2002. The omitted clause (89) read as follows: \n”(89) Any income derived by an individual or association of persons from rated and listed Term \nFinance Certificates being the instruments of redeemable capital under the Companies Ordin","quote_sha256":"88475bf90a93daa0567ab7598dc1900108075c401b9ce84628e58d11876e98bc","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f111eb416d903a0ac215","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1455772,"character_end":1455789,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1455602,"character_end":1456019,"quote":"_______________________ \n583 \n \n1[   ] \n2[   ] \n \n3[   ] \n \n4[   ] \n \n5[   ]  \n \n6[   ] \n7[  ] \n                                            \n1 Clause (90) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n   “(90) Any profit on debt payable by an industrial undertaking in Pakistan — \n(i) \non moneys borrowed ","quote_sha256":"fc5dc4e2a413dae84fdc4319d4ac5ca82daa58df14f16b83753a76930858156f","reader_fragment":"p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1454400-1456000-0d4cf3f6e35ea494","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-855539684a4df6fd1609","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457261,"character_end":1457278,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457091,"character_end":1457508,"quote":"d have been payable in Pakistan if the said interest \nwere liable to tax in Pakistan, no tax shall be payable in Pakistan in respect of such interest.” \n2Inserted by the Finance Act, 2018. \n3 Clauses (90A) and (91) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n   “(90A)    Any profit on debt derived by ","quote_sha256":"325090a9d63e242438df1ec3ddbbbbc7d03938863fac73543546cb953b2707ad","reader_fragment":"p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b30eb6862b78777733e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457321,"character_end":1457338,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457151,"character_end":1457568,"quote":"iable to tax in Pakistan, no tax shall be payable in Pakistan in respect of such interest.” \n2Inserted by the Finance Act, 2018. \n3 Clauses (90A) and (91) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n   “(90A)    Any profit on debt derived by any person on bonds issued by Pakistan Mortgage Refinance \nC","quote_sha256":"6541e8ab81ad4f07b17342a939540ef2b3ded0c5cf9ef73a5279de2e48675aff","reader_fragment":"p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1456000-1457600-2ecd012ccfb31fb6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-075ac8c738de3d76c5e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457910,"character_end":1457927,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457740,"character_end":1458157,"quote":"book board of a Province established under any law for the time being in   \nforce, accruing or arising from the date of its establishment.” \n4 Clause (92) omitted by the Finance Act, 2013. The omitted clause (92) read as follows: \n“(92)  Any income of any university or other educational institution established solely for educational \npurposes and not for purposes of profit.” \n5Clause (92 A) omitted by Finance Act,","quote_sha256":"85c06e45132bb8da0146649499b5faec5f9861d947b2b32456a90dbc778b1c85","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8579ba78dbdf3d6e3767","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1458145,"character_end":1458162,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1457975,"character_end":1458392,"quote":")  Any income of any university or other educational institution established solely for educational \npurposes and not for purposes of profit.” \n5Clause (92 A) omitted by Finance Act, 2014. The omitted clause (92A) read as follows: \n \n“(92A) Any income of any university or any other educational institution established in the most \naffected and moderately affected areas of Khyber Pakhtunkhwa, FATA and PATA, for a pe","quote_sha256":"c44dadd51120f663d4d40483996addfecff710c6ec1f10ea42435a0f95e43680","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2dc6838f0bacf4833b07","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1458480,"character_end":1458497,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1458310,"character_end":1458727,"quote":"ected and moderately affected areas of Khyber Pakhtunkhwa, FATA and PATA, for a period of two \nyears ending on the 30th day of June, 2011.” \n6 Clause (93) omitted by the Finance Act, 2011. The omitted clause (93) read as follows: \n“(93)  Profits and gains derived by a taxpayer from the running of any computer training institution or \ncomputer training scheme, recognized by a Board of Education or a University or t","quote_sha256":"5b05c8911e94abf09f224346bfe2ac46738e3d077b45b0dfa5b3f2340f091f32","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6bca99c7c7d9b4e216b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1459249,"character_end":1459266,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1459079,"character_end":1459408,"quote":"of  Revenue before the first day of July, 2000 shall continue to avail \nexemption under this clause till the expiry of the specified period.”  \n7Clause (93 A) omitted by Finance Act, 2014. The Omitted clause (93A) read as follows: \n \n“(93A) Profits and gains derived by a taxpayer from the running of any vocational institute or ","quote_sha256":"98e1ff04f472f34bfcb5e188d14020d9f8cc72308eec5d40442f12d11489331b","reader_fragment":"p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1457600-1459200-3543c0c2f23f5c6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a84bf1983d40e472996f","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460445,"character_end":1460462,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460275,"character_end":1460692,"quote":" day of \nJune, 2008, both days inclusive, for a period of five years beginning from the tax year in which such \ninstitution is recognized.” \n1 Clause (94) omitted by the Finance Act, 2002. The omitted clause (94) read as follows: \n“(94) Any amount paid by way of Federal Educational Fee or expended on setting up and managing \nor running of a middle, high or technical school in accordance with the conditions laid do","quote_sha256":"1c40e2ced0055cd6db9eacbf486974ae67a9b08d6e39d4d6a8ad06ed2ff33308","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bdd895f6dfff3b261276","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460764,"character_end":1460781,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460594,"character_end":1461011,"quote":"naging \nor running of a middle, high or technical school in accordance with the conditions laid down in the \nFederal Education Fee Scheme.” \n2 Clause (95) omitted by the Finance Act, 2006. The omitted clause (95) read as follows: \n“(95) Any income derived by the Pakistan Council of Scientific and Industrial Research.” \n3 Omitted by the Finance Act, 2006. The omitted clause (96) read as follows: \n“(96) Any income d","quote_sha256":"fc174ac297c8e14bc02f176a09feded48631c3b18a334ed0500b60a1f060ab4a","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f83fd7cf60fe670c9083","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460917,"character_end":1460949,"quote":"Omitted by the Finance Act, 2006","quote_sha256":"148dde02c1d893795218a073f2058d58121f42be9d404085344936a59ccb9fde","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460747,"character_end":1461179,"quote":") omitted by the Finance Act, 2006. The omitted clause (95) read as follows: \n“(95) Any income derived by the Pakistan Council of Scientific and Industrial Research.” \n3 Omitted by the Finance Act, 2006. The omitted clause (96) read as follows: \n“(96) Any income derived by the Institution of Engineers, Pakistan, Lahore.” \n4 Clause (97) omitted by the Finance Act, 2006. The omitted clause (97) read as follows: \n“(97) Income of Pa","quote_sha256":"94c27855e9a4f8a4d50343d320d4f044de0270ed874c1af438e838d159721ef8","reader_fragment":"p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1459200-1460800-9f86ce9781a6d672","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4fc5e9f79d0ac8faec78","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1461100,"character_end":1461117,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1460930,"character_end":1461347,"quote":"e Finance Act, 2006. The omitted clause (96) read as follows: \n“(96) Any income derived by the Institution of Engineers, Pakistan, Lahore.” \n4 Clause (97) omitted by the Finance Act, 2006. The omitted clause (97) read as follows: \n“(97) Income of Pakistan Agricultural Research Council, Islamabad.” \n5 Clause (98) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment)","quote_sha256":"1d58424a3d64adcf1901015782b7e8b90996a31d0df7d74321961397a26b746c","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-49441db4397004766ed6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1461259,"character_end":1461276,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1461089,"character_end":1461506,"quote":"ted by the Finance Act, 2006. The omitted clause (97) read as follows: \n“(97) Income of Pakistan Agricultural Research Council, Islamabad.” \n5 Clause (98) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(98) Any income derived by any Board or other organization established 5[by Government] 5[  ] in   \nPak","quote_sha256":"46f7862fa4fa6ef14be4be8903b3d95defe80a981ee962b11462f999256ab394","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-356e4e2be4e576d39ed4","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1461767,"character_end":1461784,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1461597,"character_end":1462014,"quote":"cognised by Government 5[:] \n         5[Provided that the exemption of this clause shall not be applicable to the Pakistan Cricket Board.] \n6 Clause (98A) omitted by the Finance Act, 2013. The omitted clause (98A) read as follows: \n“(98A) \nAny income derived by International Cricket Council Development (International) \nLimited (IDI), International Cricket Council (ICC), employees, officials, agents and representat","quote_sha256":"6118092bb70b252e3e521120ea3187110a72b070b369fcb56089f17381974a81","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dab3bd7ca24c3dcc0405","source":"pk-code-f40603913b933194","title":"Finance Act 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1462305,"character_end":1462321,"quote":"Finance Act 2025","quote_sha256":"efdd282225a334fe5d1391e0356cfd4a982838b34a4ff82c317202f42917b586","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1462135,"character_end":1462407,"quote":"I partners and media representatives, other than persons who are resident of \nPakistan, from ICC champions Trophy, 2001 hosted in Pakistan” \n7 Clause (98AA) added by the Finance Act 2025. Earlier this clause was inserted through \nS.R.O.579(I)/2025 dated 9th April, 2025.  ","quote_sha256":"47255f83b89febcb349c4976c7546f1cfc76e5b44578259e814d7e122a9ad4d7","reader_fragment":"p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1460800-1462400-7cc998d78aac246a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-114f82bcb18fd93c8039","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1463336,"character_end":1463383,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1463166,"character_end":1463613,"quote":"lculated under the generally accepted Accounting \nPrinciples and verified by the auditors 5[and Special Purpose Vehicle shall \nhave the same meaning as defined under the Real Estate Investment Trust \nRegulations, 2015].] \n6[    ] \n \n7[(99A) Profits and gains accruing to a person on the sale of immoveable property \n8[or shares of Special Purpose Vehicle] to any type of REIT scheme upto the 30th \n                                            \n1Cla","quote_sha256":"31736d6309a85f67e4a55c724b32f420326d51648c56813d733d16e2cfcc7d44","reader_fragment":"p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c73937314e8e341f9c36","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1463641,"character_end":1463658,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1463471,"character_end":1463888,"quote":" property \n8[or shares of Special Purpose Vehicle] to any type of REIT scheme upto the 30th \n                                            \n1Clause (99) substituted by the Finance Act, 2008. Earlier it was substituted by SRO 728(I)/2002 \ndated 23.10.2002. The substituted clause (99) read as follows: \n \n“(99) \nAny income derived by a mutual fund or an investment company registered under the \nNon Banking finance compa","quote_sha256":"fbfc49e3561c82b4e8e6656289f7ddcbeea6f909dbd588b132605a81b8446b05","reader_fragment":"p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8c47a9bda26f5c109490","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464131,"character_end":1464172,"quote":"Real Estate \nInvestment Trust Rules, 2006","quote_sha256":"2044942123bbefad89c2a82ad40d890b31193036672d2b454ebc5f9fceeb2f53","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1463961,"character_end":1464402,"quote":"constituted by an assets management company registered under the Assets Management companies \nRules, 1995, or a Real Estate Investment Trust approved an authorized under Real Estate \nInvestment Trust Rules, 2006, established and managed by a REIT Management Company licensed \nunder the Real Estate Investment Trust Rules, 2006, if not less than ninety percent of its accounting \nincome of that year, as reduced by capital gains whether reali","quote_sha256":"88fe6287372b4158ff827ff7b146bc9f041d8641aac902a5903a1ad9e5a55f96","reader_fragment":"p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1462400-1464000-769e9207cf7c3bee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51f012b6af6207345bfa","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464247,"character_end":1464287,"quote":"Real Estate Investment Trust Rules, 2006","quote_sha256":"1c56d0302bbaf9ce762feb3d8f0b51bc88cfc14adbf2a5ad67e9c1fc2d705e7f","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464077,"character_end":1464517,"quote":" Estate Investment Trust approved an authorized under Real Estate \nInvestment Trust Rules, 2006, established and managed by a REIT Management Company licensed \nunder the Real Estate Investment Trust Rules, 2006, if not less than ninety percent of its accounting \nincome of that year, as reduced by capital gains whether realized or unrealized, is distributed \namongst the unit or certificate holders or shareholders as the case may be:”  \nT","quote_sha256":"d516da80b65f801f2790bdafd4bc5e125d445b9d906e689c96d71b45111cd380","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35343fe9123deddb16a7","source":"pk-code-f40603913b933194","title":"Investment Advisors Rules, 1971","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464672,"character_end":1464703,"quote":"Investment Advisors Rules, 1971","quote_sha256":"2ac3377e7f7b583fd0b8aca6da375a9ab457dcc64285b6e48aff4d9439614c9e","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464502,"character_end":1464933,"quote":"se may be:”  \nThe original Clause (99) read as under: \n“(99) \nAny income derived by a Mutual Fund or an investment company registered under the \nInvestment companies and Investment Advisors Rules, 1971 or a unit trust scheme constituted by an \nasset management company registered under the Assets Management companies rules, 1995, if not \nless than ninety percent of its income of that year is distributed amongst the unit or certi","quote_sha256":"3e218a7b1509576ab02fb7194bb0ed7136b1500393d6c6c04160015db932c101","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e40a9ed90f53ee606eee","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465077,"character_end":1465094,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464907,"character_end":1465324,"quote":" amongst the unit or certificate holders \nor shareholders, as the case may be.” \n2 Words inserted by the Finance (Supplementary) Act, 2022. \n3 Expression inserted by the Finance Act, 2022. \n4Full stop at the end substituted by a colon and a proviso added by the Finance Act, 2014. \n5 Words inserted by the Finance (Supplementary) Act, 2022. \n6Inserted by the Finance Act, 2007. \n7 Clause (99A) substituted by the Fina","quote_sha256":"7b1ec65b83af9368c92c36e73f554647a1947bfc734900d60badd4e5855a9d86","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c43209777cfbd4058b05","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465169,"character_end":1465186,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1464999,"character_end":1465416,"quote":"erted by the Finance (Supplementary) Act, 2022. \n3 Expression inserted by the Finance Act, 2022. \n4Full stop at the end substituted by a colon and a proviso added by the Finance Act, 2014. \n5 Words inserted by the Finance (Supplementary) Act, 2022. \n6Inserted by the Finance Act, 2007. \n7 Clause (99A) substituted by the Finance Act, 2021. The omitted clause read as follows: \n“(99A)   Profits and gains accruing to a","quote_sha256":"507c9a0960a39eea0e672d7300b076b174757d7af9c7f945a993ae14e60badc8","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5bf1276515d581830470","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465266,"character_end":1465283,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465096,"character_end":1465513,"quote":"\n4Full stop at the end substituted by a colon and a proviso added by the Finance Act, 2014. \n5 Words inserted by the Finance (Supplementary) Act, 2022. \n6Inserted by the Finance Act, 2007. \n7 Clause (99A) substituted by the Finance Act, 2021. The omitted clause read as follows: \n“(99A)   Profits and gains accruing to a person on sale of immovable property to a 7[REIT Scheme] \nupto thirtieth day of June, 7[2015]7[“","quote_sha256":"ec305a3eface9d1a95a15ac0b21c8b865fde8ee23de01bfe94c0ae5edcd51147","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af8da7893933afa6cab2","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465320,"character_end":1465337,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1465150,"character_end":1465567,"quote":"oviso added by the Finance Act, 2014. \n5 Words inserted by the Finance (Supplementary) Act, 2022. \n6Inserted by the Finance Act, 2007. \n7 Clause (99A) substituted by the Finance Act, 2021. The omitted clause read as follows: \n“(99A)   Profits and gains accruing to a person on sale of immovable property to a 7[REIT Scheme] \nupto thirtieth day of June, 7[2015]7[“:”]] \n7[“Provided that profit and gains on sale of imm","quote_sha256":"cafa4e72f52a05a0a7c453df02c86fdcfe15130b258fa69f4d9d93bbbcc37942","reader_fragment":"p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1464000-1465600-7aedf8b67e3c4cb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab8159b97826cf279a36","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466173,"character_end":1466220,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466003,"character_end":1466450,"quote":"________________ \n586 \n \nday of June, 2023.] \n \n1[Explanation.— For the purpose of this clause, Special Purpose Vehicle \nshall have the same meaning as defined under the Real Estate Investment Trust \nRegulations, 2015.] \n \n2[(99B) Income of a Special Purpose Vehicle buying Diversified Payment Rights \nfrom the Authorized Dealers in Pakistan.  \n \nExplanation.— For the purpose of this clause, Diversified Payment Rights, Special \nPurpose Vehicle a","quote_sha256":"cdcc2d7b856fc517151ee977edb8798614244aedb92c0dd90448c826f42c9fe6","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67e549c47135698ded54","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466893,"character_end":1466910,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466723,"character_end":1467140,"quote":"\n \n5[  ] \n \n6[   ]  \n \n7[   ] \n                                            \n1 Explanation added by the Finance (Supplementary) Act, 2022. \n2 Clause (99B) inserted by the Finance Act, 2024. \n3 Clauses (100) and (101) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(100)  Any income, not being income from ","quote_sha256":"46414cf0d0ac5c78e5ffa8de8046b8a427451afb03c957bf34952726542b5bdd","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fadd5ed23420447e5425","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466954,"character_end":1466971,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1466784,"character_end":1467201,"quote":"              \n1 Explanation added by the Finance (Supplementary) Act, 2022. \n2 Clause (99B) inserted by the Finance Act, 2024. \n3 Clauses (100) and (101) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(100)  Any income, not being income from 3[manufacturing or] trading activity, of a modaraba \nregister","quote_sha256":"23e5a98827607ebee25fa368e4158147c0238be8758d65228c321f7d9debfe2a","reader_fragment":"p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1465600-1467200-92dbfe7585a8cd50","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-375a4c0739922f25e632","source":"pk-code-f40603913b933194","title":"Venture Capital Companies and Funds Management Rules, 2000","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468127,"character_end":1468186,"quote":"Venture \nCapital Companies and Funds Management Rules, 2000","quote_sha256":"603c016596c654fb5b6c2d8d93701095ea72def7b0e10a353757781df003898a","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1467957,"character_end":1468416,"quote":"d between the first day of July, 2000 and the thirtieth day of June, 3[2024] \nboth days inclusive, by a venture capital company and venture capital fund registered under Venture \nCapital Companies and Funds Management Rules, 2000 3[and a Private Equity and Venture Capital \nFund]” \n4Clause (102) omitted by  the Finance Act, 2010. The omitted clause (102) read as follows: \n“(102)  Any dividend received by the Investment Corporation of Pakistan from any othe","quote_sha256":"8dfde37f9ffecfa03ec6f6d61a5d418f5adfa747d20003699043a1ce83ad85e1","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91431f58910f1ea54127","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468269,"character_end":1468286,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468099,"character_end":1468516,"quote":"pital fund registered under Venture \nCapital Companies and Funds Management Rules, 2000 3[and a Private Equity and Venture Capital \nFund]” \n4Clause (102) omitted by  the Finance Act, 2010. The omitted clause (102) read as follows: \n“(102)  Any dividend received by the Investment Corporation of Pakistan from any other company \nwhich has paid or will pay tax in respect of the profits out of which such dividends are ","quote_sha256":"c427addceb2282299acc5f315a304b7bc294facea6c326804c4a1c15dff2fff7","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d03561aa419d51e7957a","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468555,"character_end":1468572,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468385,"character_end":1468802,"quote":"ation of Pakistan from any other company \nwhich has paid or will pay tax in respect of the profits out of which such dividends are paid.” \n5Clause (102A) inserted by the Finance Act, 2006.  \n6 Clause (102A) omitted by the Finance Act, 2024. The omitted clause read as follows: \n“(102A) Income of a person as represents a subsidy granted to him by the Federal Government for \nthe purposes of implementation of any orde","quote_sha256":"ee5dfd8c2ede32c9caa6d1e513fa27597014f6f999f44a45c03d813a1fde8272","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34c9e46daddf4bca3681","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468607,"character_end":1468624,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468437,"character_end":1468854,"quote":"paid or will pay tax in respect of the profits out of which such dividends are paid.” \n5Clause (102A) inserted by the Finance Act, 2006.  \n6 Clause (102A) omitted by the Finance Act, 2024. The omitted clause read as follows: \n“(102A) Income of a person as represents a subsidy granted to him by the Federal Government for \nthe purposes of implementation of any orders of the Federal Government in this behalf.”  \n7Cla","quote_sha256":"964ef5dc12a323fb00fa38c4c50d72fceb450c24cd51a2c79db094c8c5080f55","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db525b25fbdab2df4abb","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468883,"character_end":1468900,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1468713,"character_end":1468948,"quote":" granted to him by the Federal Government for \nthe purposes of implementation of any orders of the Federal Government in this behalf.”  \n7Clause (103) substituted by the Finance Act, 2008. The substituted clause (103) read as follows: ","quote_sha256":"0cd907a7a33d7026e22ff31ceadfac92c9a85b248ffa8a5574fb83bf76925c37","reader_fragment":"p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1467200-1468800-49b7885c81cc86ad","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afda68175f3e215a5271","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470062,"character_end":1470079,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1469892,"character_end":1470309,"quote":"] 7[or a Private Equity and Venture Capital Fund] out of \nthe capital gains of the said Trust or Fund on which tax has already been paid.” \n1 Clause (103) omitted by the Finance Act, 2021. The omitted clauses read as follows: \n  “(103) \nAny distribution received by a taxpayer from a collective investment scheme registered by \nthe Securities and Exchange Commission of Pakistan under the Non-Banking Finance Companie","quote_sha256":"5df70ad2e8b553d3857ef270bc18d1108768070efbe1ed35ea20b56105777e38","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-704fc03dce9fb352787b","source":"pk-code-f40603913b933194","title":"Non-Banking Finance Companies and Notified Entities Regulations, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470281,"character_end":1470351,"quote":"Non-Banking Finance Companies \nand Notified Entities Regulations, 2007","quote_sha256":"6c131607cc8cac0d82fc2a65f672918fae4a2b67504f54d686f1529cb2b86197","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470111,"character_end":1470581,"quote":"llows: \n  “(103) \nAny distribution received by a taxpayer from a collective investment scheme registered by \nthe Securities and Exchange Commission of Pakistan under the Non-Banking Finance Companies \nand Notified Entities Regulations, 2007, including National Investment (Unit) Trust or REIT Scheme \nor a Private Equity and Venture Capital Fund out of the capital gains of the said Schemes or Trust or \nFund 1[:] ] \n1[Provided that this exemption shall be available to ","quote_sha256":"e8185fa1ac7d1c1e6d5a588d546996fe85343a3d3dc06794a1f49b42f76c331f","reader_fragment":"p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1468800-1470400-598af6a4f1b42867","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e653803cc817e342af9c","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470727,"character_end":1470744,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470557,"character_end":1470974,"quote":"n shall be available to only such mutual funds, collective \ninvestment schemes that are debt or money market funds and these do not invest in shares.]” \n2Inserted by the Finance Act, 2007. \n3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as foll","quote_sha256":"58845f38b6a323dc27572e0c7af938ea1d4c5b6adb8d4d65ffce5de968841548","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-132eede8a2f4aa297713","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470749,"character_end":1470782,"quote":"Inserted by the Finance Act, 2008","quote_sha256":"188db8857b68eb5153ae6448df7e9830bb030c7a267adbb2594936c6e6db0a25","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470579,"character_end":1471012,"quote":"o only such mutual funds, collective \ninvestment schemes that are debt or money market funds and these do not invest in shares.]” \n2Inserted by the Finance Act, 2007. \n3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie d","quote_sha256":"78575f23a15582f03ffd27e1a3b808658a8971d5a5714f19b27bbef20c3dc9a1","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fe3e485f563068fd24d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470829,"character_end":1470846,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470659,"character_end":1471076,"quote":"market funds and these do not invest in shares.]” \n2Inserted by the Finance Act, 2007. \n3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie derived in the form of shares in a company, as defined in the \nCo","quote_sha256":"e0be796cfab14d1945d17cbd51d44b67b8c1d82477cc3899eb3d96f201674a55","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1033106934628e69ab1","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470851,"character_end":1470884,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470681,"character_end":1471114,"quote":" do not invest in shares.]” \n2Inserted by the Finance Act, 2007. \n3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie derived in the form of shares in a company, as defined in the \nCompanies Ordinance, 1984 (XLVII of 1984","quote_sha256":"6d7bb00389b0bd7ca71ab9897274bdb38a2bf42d1a2c2d3a5478a576d01d5dc5","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2a4f314a1c54c5a84c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470917,"character_end":1470934,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1470747,"character_end":1471164,"quote":"3 Inserted by the Finance Act, 2008. \n4Expression “or section 59B” omitted by the Finance Act, 2016. \n5 Inserted by the Finance Act, 2015. \n6Clause (103B) omitted by the Finance Act, 2013. The omitted clause (103B) read as follows: \n“(103B) Any dividend in specie derived in the form of shares in a company, as defined in the \nCompanies Ordinance, 1984 (XLVII of 1984): \nProvided that when such shares are disposed of","quote_sha256":"a467487f70c14ccd0e63064d3cb468bf37cd3e421f42e1285da569eff140a391","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-504e96dc89e9fab5768b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471635,"character_end":1471652,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471465,"character_end":1471882,"quote":"of section 37 or section 37A, as the case may be.” \n7 New Clause 103C inserted through Finance Supplementary (Second Amendment) Act, 2019 \n8 Clause (103C) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(103C) Dividend income derived by a company, if the recipient of the dividend, for the tax year 8[is \n","quote_sha256":"cb440b565d35f8bcb4aea3fc5e6605c3f72d5997da074b7966d25aee550ba841","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-383e8b8e05831ddfa491","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471953,"character_end":1471970,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471783,"character_end":1472200,"quote":"3C) Dividend income derived by a company, if the recipient of the dividend, for the tax year 8[is \neligible for] group relief under section 59B, 8[ ].” \n9Inserted by the Finance Act, 2021. \n10  Expression “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Finance Act, 2021. Earlier this amendment was ","quote_sha256":"0f316cf66aaca068b117f1de3a6de2e558b6339d72e61314d39716c9496f7cc8","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8499b7901b12e59c1ff2","source":"pk-code-f40603913b933194","title":"Special Technology Zones Authority Ordinance, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1472020,"character_end":1472070,"quote":"Special Technology Zones Authority Ordinance, 2020","quote_sha256":"91b1f52f6b93937ba888417c1e8fad2b75b6280c0fbf074ee4871f5af3ead99a","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471850,"character_end":1472205,"quote":"ividend, for the tax year 8[is \neligible for] group relief under section 59B, 8[ ].” \n9Inserted by the Finance Act, 2021. \n10  Expression “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Finance Act, 2021. Earlier this amendment was made ","quote_sha256":"075066f1b34ce79f528ba72f8984835da61263ae1f28b0136c5e862ecc9a3cca","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-854711aa6cbc74cd0011","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1472092,"character_end":1472109,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471922,"character_end":1472205,"quote":" 59B, 8[ ].” \n9Inserted by the Finance Act, 2021. \n10  Expression “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Finance Act, 2021. Earlier this amendment was made ","quote_sha256":"efa83b88cc8441f7cd1d5caf9b52735f6922d3afe78610b980286058fee9e3f3","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28659c38e6f77e83b084","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1472154,"character_end":1472171,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1471984,"character_end":1472205,"quote":"ion “clause (p) of section 2 of the Special Technology Zones Authority Ordinance, 2020” \nsubstituted by the Finance Act, 2022. \n11 Clauses (104) and (105) omitted by the Finance Act, 2021. Earlier this amendment was made ","quote_sha256":"9a7b449a40ba60e5ba518d574652de32f6c6f26cad11dabeaa4a012bd6d70aa0","reader_fragment":"p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1470400-1472000-d28e46e6e9682e3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba95c351cb1d7d3b3a5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1473585,"character_end":1473602,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1473415,"character_end":1473832,"quote":"e \nSaudi-Pak Industrial and Agricultural Investment Company Limited.]” \n1 Clause (105A) inserted by S.R.O. 749(I)/2004, dated 30.08.2004. \n2 Clause (105A) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(105A)  Any income derived by Kuwait Foreign Trading Contracting and Investment Company or  \nKuwait Inv","quote_sha256":"46b842aa5bd331fed8ceec46614bf0102ce7219b60d1be4ed8bc766f8c8c6a6e","reader_fragment":"p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1472000-1473600-c554bb8f945a6f73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6011351075f2ad6220c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474301,"character_end":1474318,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474131,"character_end":1474548,"quote":"ted 20.04.2023. \nEarlier this clause was inserted through Tax Laws (Second Amendment) Ordinance, 2022 (VI of \n2022) dated 23.08.2022.       \n5Clause (106) omitted by the Finance Act, 2006. The omitted clause (106) read as follows:- \n“(106)  Any income derived by the Pakistan Water and Power Development Authority, established \nunder the Pakistan Water and Power Development Authority Act, 1958 (West Pakistan Act. No","quote_sha256":"26db3302b0542007f34f6e2213161169253f8fec8b19388eaf567a68f79c3d8f","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-540030f8cb4901a0ed01","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474598,"character_end":1474615,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474428,"character_end":1474845,"quote":"opment Authority, established \nunder the Pakistan Water and Power Development Authority Act, 1958 (West Pakistan Act. No. XXXI \nof 1958).” \n6Clause (106A) omitted by the Finance Act, 2006. The omitted clause (106A) read as follows: \n“(106A) Any income derived by the corporatized entities of Pakistan Water and Power Development \nAuthority from the date of their creation upto the date of completion of the process of","quote_sha256":"c5885d71860fbecd88187edcfc61ebb262d8d92288317937d03c59dcf9d2194d","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef16602a6ecb9307e8a2","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474916,"character_end":1474933,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474746,"character_end":1475129,"quote":"evelopment \nAuthority from the date of their creation upto the date of completion of the process of corporatization \ni.e. till the tariff is notified.” \n7Inserted by the Finance Act, 2011. \n8 Clause (108) omitted by the Finance Act, 2003. The omitted clause (108) read as follows:  \n“(108)  Any income derived by the International  Irrigating Management Institute (IIMI), Pakistan.” ","quote_sha256":"fb9ff6a7e1bd2bd4967fa8be8a0dd2e63234d4ba0965ff8e522381b38e3b29bf","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-927902c5593ebaf97699","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474966,"character_end":1474983,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1474796,"character_end":1475129,"quote":"ion upto the date of completion of the process of corporatization \ni.e. till the tariff is notified.” \n7Inserted by the Finance Act, 2011. \n8 Clause (108) omitted by the Finance Act, 2003. The omitted clause (108) read as follows:  \n“(108)  Any income derived by the International  Irrigating Management Institute (IIMI), Pakistan.” ","quote_sha256":"00ad3db153f4d4f54013ed859afdc7d64564b56dcfe78064cdaa175df487e0de","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ad67802b284aed8fbe4","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475358,"character_end":1475375,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475188,"character_end":1475605,"quote":"_ \n589 \n \n \n1[  ] \n \n2[  ] \n3[  ] \n \n4[   ] \n \n5[    ] \n \n6[   ] \n \n7[    ] \n \n8[  ] \n \n9[  ] \n                                            \n1 Clause (109) omitted by the Finance Act, 2003. The omitted clause (109) read as follows: \n“(109)  Any amount collected by the Civil Aviation Authority up to the thirty-first December, 1998, on \naccount of security charges.” \n2Clause (110) omitted by the Finance Act, 2010. Th","quote_sha256":"24704ee2e7a72ab2e58477ada799dea83dc9ae7a1a9c9da95122431657bf7166","reader_fragment":"p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1473600-1475200-cc5bdf0ae18871f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8e6bf89e1f69e42305a","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475584,"character_end":1475601,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1475414,"character_end":1475831,"quote":"ows: \n“(109)  Any amount collected by the Civil Aviation Authority up to the thirty-first December, 1998, on \naccount of security charges.” \n2Clause (110) omitted by the Finance Act, 2010. The omitted clause (110) read as follows: \n“(110)  Any income chargeable under the head \"capital gains\", being income from the sale of \nmodaraba certificates or any instrument of redeemable capital as defined in the Companies \nO","quote_sha256":"1b8085428ba401d2de040f6b40450a64cc566fce318811907d4160915ab31428","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-faa0af7a75491c3bad73","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476190,"character_end":1476207,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476020,"character_end":1476437,"quote":"orporation vouchers issued by the Government of Pakistan, derived by a taxpayer upto tax year \nending on the thirtieth day of June, 2010.” \n3Clause (110A) omitted by the Finance Act, 2010. The omitted clause (110A) read as follows: \n“(110A) Any gain on transfer of a capital asset of the existing stock exchanges to new corporatized \nstock exchange, in the course of corporatization of an existing stock exchange.” \n4","quote_sha256":"c5b6fd0a9b00fbb71c3328c37218b01872bfa0543ab5501ea0c47d1c858cf4e9","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6cddbf54a4494d319c7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476453,"character_end":1476470,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476283,"character_end":1476700,"quote":"f a capital asset of the existing stock exchanges to new corporatized \nstock exchange, in the course of corporatization of an existing stock exchange.” \n4Inserted by the Finance Act, 2007. \n5 Clause (110B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n(110B) Any gain on transfer of a capital asset, being","quote_sha256":"0152af63c956dda57e498f6e3ca2156d9fe300816741e86ce54ea918acffb328","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1340d0bf861c09ed119c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476504,"character_end":1476521,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476334,"character_end":1476751,"quote":"o new corporatized \nstock exchange, in the course of corporatization of an existing stock exchange.” \n4Inserted by the Finance Act, 2007. \n5 Clause (110B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n(110B) Any gain on transfer of a capital asset, being a membership right held by a member of an \nexistin","quote_sha256":"5acc91ebd264bf6a137a8667ecc33d69cdc7f2a8a660aa79b2e5027a2a153a2c","reader_fragment":"p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1475200-1476800-94d6da54d8694e81","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-256f0d6e67b2716865d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476985,"character_end":1477002,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476815,"character_end":1477232,"quote":"ing rights acquired by such \nmember in new corporatized stock exchange in the course of corporatization of an existing stock \nexchange.]” \n6Clause (110C) inserted by the Finance Act, 2018. \n7 Clause (110C) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(110C)  Any gain by a person on transfer of a capit","quote_sha256":"7b8b62f6a3a758b9afa7b2c3f66606c809f378b9ce92de3447d6d2664f782ce8","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6b874d01d3b4b5b2244","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1477036,"character_end":1477053,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1476866,"character_end":1477283,"quote":"ized stock exchange in the course of corporatization of an existing stock \nexchange.]” \n6Clause (110C) inserted by the Finance Act, 2018. \n7 Clause (110C) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(110C)  Any gain by a person on transfer of a capital asset, being a bond issued by Pakistan \nMortgage","quote_sha256":"2ee0602ffeaefd404f88d986ed7cadcf165a7bd0003bf4be3753bbb08b5d00c7","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1dfc474f017f7f9bf3d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1477474,"character_end":1477491,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1477304,"character_end":1477721,"quote":"o refinance the residential housing mortgage market, during the \nperiod from the 1st  day of July, 2018 till the 30th  day of June, 2023.]” \n8Clause (111) omitted by the Finance Act, 2010. The omitted clause (111) read as follows: \n“(111)  Any income chargeable under the head “capital gains”, being income from the sale of shares \nof a  public company derived by any foreign institutional investor as is approved by ","quote_sha256":"793d1a77c3d28eea616252aba846b294cbd87588f2e2230f550fecc5b52ebc29","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25514a3233f307152a4a","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1477808,"character_end":1477825,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1477638,"character_end":1478055,"quote":" a  public company derived by any foreign institutional investor as is approved by the Federal \nGovernment for the purpose of this clause.” \n9Clause (112) omitted by the Finance Act, 2002. The omitted clause (112) read as follows: \n“(112)     Any income chargeable under the head \"capital gains\" derived by a person from the sale \nof shares of  industrial units of public sector corporations by the Privatisation Comm","quote_sha256":"f2157dba44999f31f57d30a2f651a1062430ebe23e8bcb9eaad1055c2c09e67f","reader_fragment":"p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1476800-1478400-fc7199fb6a79b50b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f50a852ebab7828eec21","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1478696,"character_end":1478713,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1478526,"character_end":1478943,"quote":"recognition of services rendered by the 7[persons specified in the said proviso].]  \n \n8[    ] \n                                            \n1Clause (113) omitted by the Finance Act, 2015. The omitted clause (113) read as follows:- \n“(113)Any income chargeable under the head \"capital gains\", being income from the sale of shares \nof a public company  set up in any Special Industrial Zone referred to in clause (126)","quote_sha256":"26547ff37e6271c480733e3345d2c0795eded03718b8eaf84640ea1fd1eca7c7","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c2fdf5b2380d33051a6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479296,"character_end":1479313,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479126,"character_end":1479543,"quote":"t be available to a person  from the \nsale of shares of such companies which are not eligible for exemption from tax under clause \n(126).” \n2 Clause (114) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(114)  Any income chargeable under the head \"capital gains\" derived by a person from an industrial \nund","quote_sha256":"04016597eaf4bb33624ae1b339e964e04c13896c97be7eee981bd53a1359a9b8","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3fe15cc9d931da9cdf0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479745,"character_end":1479762,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479575,"character_end":1479992,"quote":"red by the Federal Government to be a \"Zone\" within the meaning \nof the Export Processing Zones Authority Ordinance, 1980 (IV of 1980).]” \n3 Clause (114A) omitted by the Finance Act, 2011. The omitted clause (114A) read as follows: \n“(114A) Any income chargeable under the head “capital gains”, derived by a person from sale of ships \nand all floating crafts including tugs, dredgers, survey vessels and other special","quote_sha256":"9fbc96d5f4478eb1bf7f642430607657975f100b00f6f319d5da13728a38e9e2","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f141a21e5f9bbf86aaee","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480096,"character_end":1480113,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1479926,"character_end":1480343,"quote":" crafts including tugs, dredgers, survey vessels and other specialized craft upto tax \nyear ending on the thirtieth day of June, 2011. \n4New clause (114AA) added through Finance Act, 2020 dated 30th June, 2020.  \n5 Clause (114AA) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(114AA) Any income chargeable under the head “capital gains” derived by a resident individual \nfrom the sale of con","quote_sha256":"019834d12a55c99fca229878a187b5c270ec6af92403ec9a92e165f20e3bacd1","reader_fragment":"p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1478400-1480000-65a9d14a19df25ea","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-220eeb931b2c09f30ea9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480171,"character_end":1480188,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480001,"character_end":1480418,"quote":"t upto tax \nyear ending on the thirtieth day of June, 2011. \n4New clause (114AA) added through Finance Act, 2020 dated 30th June, 2020.  \n5 Clause (114AA) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(114AA) Any income chargeable under the head “capital gains” derived by a resident individual \nfrom the sale of constructed residential property: \nProvided that exemption under this clause s","quote_sha256":"7e7a547ded535d47d55ea28c7d989c8815306443f8d1dc177b8be112aac3dfed","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6bab7a2b401db770381","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480965,"character_end":1480982,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480795,"character_end":1481212,"quote":"in case of a flat; and \n(c) exemption under this clause has not previously been availed by the individual, his \nspouse or dependents.] \n6 New clause (114B) added through Finance Act, 2019.  \n7 The words “Shaheed or the person who dies in service” substituted by the Finance Act, 2024. \n8Clause (115) omitted by the Finance Act, 2003. The omitted clause (115) read as follows:  \n“(115)  Any share of income received by","quote_sha256":"a76e1c5882646aac86bddd779e620a5f06fe9fba0822d3b19688a352d76be5eb","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-589f92c9c8a1496f921e","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1481061,"character_end":1481078,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480891,"character_end":1481272,"quote":"ndividual, his \nspouse or dependents.] \n6 New clause (114B) added through Finance Act, 2019.  \n7 The words “Shaheed or the person who dies in service” substituted by the Finance Act, 2024. \n8Clause (115) omitted by the Finance Act, 2003. The omitted clause (115) read as follows:  \n“(115)  Any share of income received by a taxpayer out of capital gains on which tax has been paid ","quote_sha256":"386aa62e26109548d351b55cafddf46477f747b00eb8e60d92deb3510d10f5b3","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67bff92d9f9a52995380","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1481110,"character_end":1481127,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1480940,"character_end":1481272,"quote":"use (114B) added through Finance Act, 2019.  \n7 The words “Shaheed or the person who dies in service” substituted by the Finance Act, 2024. \n8Clause (115) omitted by the Finance Act, 2003. The omitted clause (115) read as follows:  \n“(115)  Any share of income received by a taxpayer out of capital gains on which tax has been paid ","quote_sha256":"25639374ea6473f95757f5b66827bda4cb8d64ba8b86d9f36e19fd49aad62402","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44f15cc0063ecb605e47","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1481641,"character_end":1481658,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1481471,"character_end":1481888,"quote":"\n \nProvided that exemption under this clause shall not apply in respect of any tax year \ncommencing on or after the 1st day of July, 2002.” \n1Clause (116) omitted by the Finance Act, 2002, The omitted clause (116) read as follows: \n“(116) Any income derived by a taxpayer from the business of fish catching or fish processing, where \nthe fish catching business or fish processing unit is established by the taxpayer f","quote_sha256":"1580b531147beb03e21c4526331c5f62bda16f64ff1754346a6ae1f445b11f03","reader_fragment":"p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1480000-1481600-e316c34e4d9365ca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0752aa6ef14ccdb15db","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482191,"character_end":1482208,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482021,"character_end":1482438,"quote":"ablishment, subject to the condition that the said date shall be determined by the \nCommissioner on an application made by the taxpayer.”  \n2 Clause (117) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(117)  Any income derived by a person from plying of any vehicle registered in the territories of \nAzad Jammu and Kashmir, excluding income arising from the operation of such vehicle in Paki","quote_sha256":"8e8f6dd6cc46ce199af8ed0a0d8f7ca224f06919898db08336f77b32221a123a","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b36c5a268014a7116348","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482554,"character_end":1482571,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482384,"character_end":1482801,"quote":"ome arising from the operation of such vehicle in Pakistan \nto a person who is resident in Pakistan and non-resident in those territories.] \n3Clause (118) omitted by the Finance Act, 2002. The omitted clause (118) read as follows: \n “(118). Profits and gains derived by a taxpayer from a pioneer industrial undertaking which is set up \nby 30th day of June, 1997 for a period of five years from the date of commencemen","quote_sha256":"962733f49c824b3fb83590d7d8d5b5e6113714cc89a776f90eb92d7d8e7108bf","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f0348195a073b13415e","source":"pk-code-f40603913b933194","title":"Companies Act, 1913","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482991,"character_end":1483010,"quote":"Companies Act, 1913","quote_sha256":"d3ffb5a2712c1f8d449a1b4c5f42ca9c9d10a39d091b69a2483b9bdacfdd93e8","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1482821,"character_end":1483240,"quote":"duction. The exemption under this clause shall apply to a pioneer industrial undertaking which- \n(a) \n is owned and managed by a company formed and registered under the \nCompanies Act, 1913, (VII of 1913), having its registered office in Pakistan; \n(b) \nis an undertaking the income, profits and gains of which are not liable to be \ncomputed in accordance with the rules contained in the Fifth Schedule; \n \n \n(c) \nfulfi","quote_sha256":"91e9a975a5d5e65517e82dc2eb46c0789b0d6f2698a2458de32cf1d73aed5c73","reader_fragment":"p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1481600-1483200-30ad189261bb35c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b239f1e1ea07fb732e0","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1483946,"character_end":1483963,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1483776,"character_end":1484193,"quote":" certificates, documents and \nundertakings, and in accordance with such procedure, as may be prescribed, \nby the Central Board of Revenue.” \n4Clause (119) omitted by the Finance Act, 2002. The omitted clause (119) read as follows: \n “(119). Profits and gains derived by a taxpayer, being a resident company, from an industrial \nundertaking engaged in the manufacture of electronic equipment or components thereof whic","quote_sha256":"4318420e8ed9f05647f582f076ba459e51adc2a2e5d4f5b38dd4f7ecd563c477","reader_fragment":"p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7ce227be5f76f6b01c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1484500,"character_end":1484517,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1484330,"character_end":1484747,"quote":" Central Board of Revenue for purposes of this clause, for a period of \nfive years from the date of commencement of commercial production.” \n5Clause (120) omitted by the Finance Act, 2006. The omitted clause (120) read as follows: \n“(120)   (1) Profits and gains derived by a taxpayer from an industrial undertaking for a period of \nfive years from the date of commencement of commercial production. \n(2) \nThe exempti","quote_sha256":"8c22f97ea2e7ec11a62fb60a36a536e4087df9f4149120d01ecf4c41dfa924a2","reader_fragment":"p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1483200-1484800-c7c1fe39bb559c67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-989c4e3debab764ae1d9","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485596,"character_end":1485613,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485426,"character_end":1485843,"quote":" – Part-I_____ __________________________ \n592 \n \n1[    ] \n2[    ] \n3[  ] \n4[  ] \n5[  ]   \n \n \n                                            \n1 Clause (121) omitted by the Finance Act, 2003. The omitted clause (121) read as follows:  \n“(121) Profits and gains derived by an assessee from an Industrial undertaking set up in an area \ndeclared by the Federal Government to be a “Zone” within the meaning of the Export Pro","quote_sha256":"dec623d4d771bac3447f9585c083bd376201cb42ab02a55e4e8bfef44354bab2","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8df1301d1987418e1a2a","source":"pk-code-f40603913b933194","title":"Finance Act, 1996","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1486127,"character_end":1486145,"quote":"Finance \nAct, 1996","quote_sha256":"45c2028cc927fd0b3fa6a72ba222bae6cb2589b7a539e1307150b0d03efa9a1e","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1485957,"character_end":1486375,"quote":"However, exemption under this clause shall be restricted to the remaining period of \nexemption to which a company was entitled before the relevant amendments made by the Finance \nAct, 1996 (IX of 1996). \n2Clause (122) omitted by the Finance Act, 2002. The omitted clause (122) read as follows: \n“ (122)   (1)   Profits and gains derived by a taxpayer from an industrial undertaking for a period of \nfive years from the","quote_sha256":"2b576ede1a6ff692b764deaca32f4d963f1bb1a450d104f45fcf389ee0808f38","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a95b6ceb53ccd7e87be5","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1486190,"character_end":1486207,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1486020,"character_end":1486437,"quote":" remaining period of \nexemption to which a company was entitled before the relevant amendments made by the Finance \nAct, 1996 (IX of 1996). \n2Clause (122) omitted by the Finance Act, 2002. The omitted clause (122) read as follows: \n“ (122)   (1)   Profits and gains derived by a taxpayer from an industrial undertaking for a period of \nfive years from the date of commencement of commercial production. \n(2)  \nThe exe","quote_sha256":"6678d2f354017c3ab12643fd44039466453efa34b4a2c9101e89f4fe8f23da55","reader_fragment":"p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1484800-1486400-b4a55043dabb53e2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1c261a01f80407ea941e","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1486999,"character_end":1487016,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1486829,"character_end":1487246,"quote":"existence or by transfer to a new business of any machinery or plant in \nPakistan at any time before the commencement of the new business.” \n3Clause (123) omitted by the Finance Act, 2002. The omitted clause (123) read as follows: \n“ (123) \nProfits and gains derived by a taxpayer from an industrial undertaking set up in an area \ndeclared by the Federal Government to be a \"Zone\" within the meaning of the Export Pro","quote_sha256":"b5c2c719bd0bc8dec99facfdd9940ef395edd379063f76a0f9269ab8f50a665e","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f42913a9dce7f8ca369","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487604,"character_end":1487621,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487434,"character_end":1487851,"quote":" \nGovernment:  \nProvided that nothing contained in this clause shall apply to an industrial undertaking set \nup after the 30th June, 1997.” \n4Clause (124) omitted by the Finance Act, 2002. The omitted clause (124) read as follows:: \n “(124)   Profits and gains derived by a taxpayer up to the thirtieth day of June, 1997,from an industrial \nundertaking set up in the Karachi Export Processing Zone, declared by the Fe","quote_sha256":"25ca156be73a90c6cd2db26f62c3e10e05b775cb073af9492961d7bc598afb69","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb0a9fc272d801be6f3b","source":"pk-code-f40603913b933194","title":"Export Processing Zone, Authority Ordinance, 1980","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487907,"character_end":1487956,"quote":"Export Processing Zone, Authority Ordinance, 1980","quote_sha256":"293ff21bf91201aa0417679903ec2224233990f5ec9841f6e63c5275f2feef6a","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487737,"character_end":1488186,"quote":"day of June, 1997,from an industrial \nundertaking set up in the Karachi Export Processing Zone, declared by the Federal Government as \na ‘Zone’ within the meaning of the Export Processing Zone, Authority Ordinance, 1980 (IV of 1980).” \n5Clause (125) omitted by the Finance Act, 2002. The omitted clause (125) read as follows:: \n“(125) (1)  Profits and gains derived by a company for a period of five years from an industrial \nundertaking set up in s","quote_sha256":"4c909068fd4294b1979af63802001024790fe527b7d06d468013ee827ae7cd70","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa4cb84657d25662afb3","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1488002,"character_end":1488019,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1488000-1489600-6851589b293f87ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1488000-1489600-6851589b293f87ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1487832,"character_end":1488249,"quote":" declared by the Federal Government as \na ‘Zone’ within the meaning of the Export Processing Zone, Authority Ordinance, 1980 (IV of 1980).” \n5Clause (125) omitted by the Finance Act, 2002. The omitted clause (125) read as follows:: \n“(125) (1)  Profits and gains derived by a company for a period of five years from an industrial \nundertaking set up in such area and within such period and on such conditions as the F","quote_sha256":"4c1b1ef9349acad4f1c8a92a65dc5c57904e5db6a9a5b711e7f38c0edaa72f13","reader_fragment":"p-r-2b2ba404-1486400-1488000-2b385e699d180350","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1486400-1488000-2b385e699d180350","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0cbe53ee0f60df8625b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1489734,"character_end":1489751,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1489600-1491200-17b69348264bcf37","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1489600-1491200-17b69348264bcf37","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1489564,"character_end":1489981,"quote":"ces Limited and \n6[Gawadar] Free Zone Company Limited from 7[Gawadar] Port 8[9[and Gawadar \n                                            \n1Clause (126) substituted by the Finance Act, 2014. The substituted Clause (126) read as follows: \n \n“(126) (1) Profits and gains derived by a taxpayer from an industrial undertaking  set up between the \nfirst day of July, 1995, and the 31st day of December, 2002, both days inclu","quote_sha256":"941ed0ff05a67122d472e67cfed9177bd8b899feb01e6b4b3207c9ee1c97a55b","reader_fragment":"p-r-2b2ba404-1488000-1489600-6851589b293f87ba","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1488000-1489600-6851589b293f87ba","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b566e9e68998d9a45be1","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492066,"character_end":1492083,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1491896,"character_end":1492313,"quote":"g \nPolyropylene, and Polyethylene), beverages (excluding fruit juices), polyester industry, \nautomobile assembly and cement industry. \n2Clause (126 A) substituted by the Finance Act, 2014. The substituted clause (126A) read as follows: \n“(126A) \nincome derived by –  \n \n \n(a)  \nGawadar Free Zone Company Limited; \n \n \n(b)  \nPSA Gawadar International Terminal Limited; \n \n \n(c) \nGawadar Marine Services Limited; and \n ","quote_sha256":"e1ed8e8463266c897d743770bf2cae80bc35b594315264fe54c8284f16cf95e8","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b3ea4083403ec433ec9","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492560,"character_end":1492577,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492390,"character_end":1492807,"quote":"of twenty years beginning from the year in which the company \nis set up or commercial operation is commenced, whichever is the later.” \n3Clause (126A) substituted by the Finance Act, 2016. Substituted clause read as follows:- \n“(126A) income derived by China Overseas Ports Holding Company Limited from Gwadar Port \noperations for a period of 3[“twenty three”]years, with effect from the sixth day of February, 2007.”","quote_sha256":"e26a028aaaa98c658552bbab835c9791426dad43154e46d27ca90bae05f0a5c1","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29e84eca88250ee3d063","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492845,"character_end":1492861,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492675,"character_end":1493091,"quote":"pany Limited from Gwadar Port \noperations for a period of 3[“twenty three”]years, with effect from the sixth day of February, 2007.” \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8 The words inserted through Tax Laws (Amendment) Ordinance, 2","quote_sha256":"98f94e5ffe696d749433319a95b3f9840f59a73484a0ed957c2b0a66cda2e4c0","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5c9d6d236839931e5c9","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492900,"character_end":1492916,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492730,"character_end":1493146,"quote":"of 3[“twenty three”]years, with effect from the sixth day of February, 2007.” \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8 The words inserted through Tax Laws (Amendment) Ordinance, 2019 dated 8th October, 2019 \n9 Inserted through Finance","quote_sha256":"ee3dd54a9c9908945df8b98b622561c617b7260dc00f93dce6c1bcc90911c085","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48cee76c21b33dfd94c8","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492955,"character_end":1492971,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492785,"character_end":1493179,"quote":"ay of February, 2007.” \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8 The words inserted through Tax Laws (Amendment) Ordinance, 2019 dated 8th October, 2019 \n9 Inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"f776396040ee6cbe5b6b69aec55d93403be55f39c1ca56327facbb8df0ef7b48","reader_fragment":"p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1491200-1492800-c79aa8d5a0fa6556","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2cfb9351ad9e4101c08c","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1493010,"character_end":1493026,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492840,"character_end":1493179,"quote":"d by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8 The words inserted through Tax Laws (Amendment) Ordinance, 2019 dated 8th October, 2019 \n9 Inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"5d133a0a8236d30eb631f1625ef1a7fab461cede580d3da4a2840a61b9e02082","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2708e41673e87e43f468","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1493139,"character_end":1493156,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1492969,"character_end":1493179,"quote":"17. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8 The words inserted through Tax Laws (Amendment) Ordinance, 2019 dated 8th October, 2019 \n9 Inserted through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"bb5f262f1b9bd728d9509989a734a6ba5b8de84321d81e7d4fcf1e54bde0ec09","reader_fragment":"p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1492800-1494400-10a521c174ff2d33","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd637d0e8773272cede2","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1494949,"character_end":1494982,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1494779,"character_end":1495212,"quote":"rom China Overseas Ports Holding Company \nPakistan (Private) Limited, Gwadar International Terminal Limited Gwadar Marine \n                                            \n1 Inserted by the Finance Act, 2016.  \n2The word “Gawadar”  substituted by Finance Act 2017. \n3Inserted by the Finance Act, 2016.  \n4The expression inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act","quote_sha256":"81587842973a424e90c4b13f561760eb860f144ba09592062380f991fd921f46","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5cd67435ed631da051bf","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495022,"character_end":1495038,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1494852,"character_end":1495268,"quote":"dar International Terminal Limited Gwadar Marine \n                                            \n1 Inserted by the Finance Act, 2016.  \n2The word “Gawadar”  substituted by Finance Act 2017. \n3Inserted by the Finance Act, 2016.  \n4The expression inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Ac","quote_sha256":"e465cd9e592f5c077df5bb396f110cb4a9976a3e3f0bf174664101ab0f12601b","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-804195748b564adc81a6","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495058,"character_end":1495075,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1494888,"character_end":1495305,"quote":"wadar Marine \n                                            \n1 Inserted by the Finance Act, 2016.  \n2The word “Gawadar”  substituted by Finance Act 2017. \n3Inserted by the Finance Act, 2016.  \n4The expression inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substit","quote_sha256":"9879f6404d3abbaac0c498081e7957fd7c6beb6dfc85f0fb251a008a3a6291b8","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7712b8b325e8966df51a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495111,"character_end":1495128,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1494941,"character_end":1495358,"quote":"     \n1 Inserted by the Finance Act, 2016.  \n2The word “Gawadar”  substituted by Finance Act 2017. \n3Inserted by the Finance Act, 2016.  \n4The expression inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  subst","quote_sha256":"e3850e1ef8dac300bcae83e6873104e1a91ca823552155c2fb626669b0f70f31","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f8a5086ac01a99acfa3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495185,"character_end":1495218,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495015,"character_end":1495448,"quote":"ted by Finance Act 2017. \n3Inserted by the Finance Act, 2016.  \n4The expression inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The ","quote_sha256":"2b665a6d784cc7ad19b78534cea7f17dd6ef6203bae62271513721c7ab0fba7c","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b994b9d8b5f9ab1b66fe","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495258,"character_end":1495274,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495088,"character_end":1495504,"quote":"ession inserted though Finance Act, 2020 dated 30th June, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The expression inserted though Finance Act, 2020 dated 30th ","quote_sha256":"57541b63384ec1e7e14baaaa5641ba9d85c80cd72ede9315d06a3e3c4b96b09d","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-419e7dfcc58b876373bc","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495313,"character_end":1495329,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495143,"character_end":1495559,"quote":"e, 2020,with effect from 1st June,2020 \n5 Inserted by the Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The expression inserted though Finance Act, 2020 dated 30th June, 2020, with effect from 1st June, 2020 \n11 Words i","quote_sha256":"0ae77b3ea68f0c221605ca5b46823e81867da7873f47376daea39a0a2095d7d4","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76d31e82caa53774bb18","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495368,"character_end":1495384,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495198,"character_end":1495614,"quote":"he Finance Act, 2016.  \n6The word “Gawadar”  substituted by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The expression inserted though Finance Act, 2020 dated 30th June, 2020, with effect from 1st June, 2020 \n11 Words inserted through Tax Laws (Amendment) Ordinance 2019 dat","quote_sha256":"808615cf99fdd17c4c7d665ee05ca2bc63e1680e7836ed22daf744e512ad8b6d","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43e31c3a19c07323dae4","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495423,"character_end":1495439,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495253,"character_end":1495669,"quote":"d by Finance Act 2017. \n7The word “Gawadar”  substituted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The expression inserted though Finance Act, 2020 dated 30th June, 2020, with effect from 1st June, 2020 \n11 Words inserted through Tax Laws (Amendment) Ordinance 2019 dated 8th October, 2019 \n12Inserted by the Finance Act, 20","quote_sha256":"8b6ae4ec1b5f1b75b4dc10aa77a40f64f146cee2e27bcedeabe0e01530af16be","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ee128fb57cad8195fdd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495475,"character_end":1495492,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495305,"character_end":1495673,"quote":"uted by Finance Act 2017. \n8The word “Gawadar”  substituted by Finance Act 2017. \n9The word “Gawadar”  substituted by Finance Act 2017. \n10The expression inserted though Finance Act, 2020 dated 30th June, 2020, with effect from 1st June, 2020 \n11 Words inserted through Tax Laws (Amendment) Ordinance 2019 dated 8th October, 2019 \n12Inserted by the Finance Act, 2016. ","quote_sha256":"5862350f655702a98e501448176e97b47181d9fb9bdb18d22ba2ff8cac67aa28","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-800e394db85db9a3741b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495654,"character_end":1495671,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1495484,"character_end":1495673,"quote":"ct, 2020 dated 30th June, 2020, with effect from 1st June, 2020 \n11 Words inserted through Tax Laws (Amendment) Ordinance 2019 dated 8th October, 2019 \n12Inserted by the Finance Act, 2016. ","quote_sha256":"8ef1585b816a353d9afeed7ace83e24538e620dd3186552a4d9d34b1250ceb59","reader_fragment":"p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1494400-1496000-ef9ec694b2195cc8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad4fc94625df4d6555cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497274,"character_end":1497291,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1496000-1497600-3745c063b262dd34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1496000-1497600-3745c063b262dd34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497104,"character_end":1497521,"quote":"ds.] \n \n3[   ] \n4[   ] \n                                            \n1Clause (126B) inserted by S.R.O. 1100(I)/2007, dated 10.11.2007. \n2Clause (126B) substituted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The substituted clause read as follows: \n“(126B) Profit and gains derived by 2[Khalifa Coastal Refinery] for a period of twenty years beginni","quote_sha256":"f3bb14b46eff4e5d8de5c8cf2df729f72aeb5c007a22bc3e80cc85f226458d9e","reader_fragment":"p-r-2b2ba404-1496000-1497600-3745c063b262dd34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1496000-1497600-3745c063b262dd34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-63279b92360ca69414ed","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497653,"character_end":1497670,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497483,"character_end":1497900,"quote":"] for a period of twenty years beginning \nin the month in which the refinery is setup or commercial production is commenced, whichever is the \nlater.]” \n3Inserted by the Finance Act, 2018. \n4Clause (126BA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(126BA) Profits and gains derived by a refinery set ","quote_sha256":"86c19de13e46010c7fd34f1c3b0f8d2aa82325bbe64594fef42b4d9fa2976cb5","reader_fragment":"p-r-2b2ba404-1496000-1497600-3745c063b262dd34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1496000-1497600-3745c063b262dd34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-980983d42fc57bfc8955","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497704,"character_end":1497721,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1497534,"character_end":1497951,"quote":"nth in which the refinery is setup or commercial production is commenced, whichever is the \nlater.]” \n3Inserted by the Finance Act, 2018. \n4Clause (126BA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(126BA) Profits and gains derived by a refinery set up between the 1st  day of July, 2018 and the 30th ","quote_sha256":"13555cbc641c934f242bd26911fd99f58a5c3d37a53e8517524e01765e890231","reader_fragment":"p-r-2b2ba404-1496000-1497600-3745c063b262dd34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1496000-1497600-3745c063b262dd34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-890810a47cf38f688cd4","source":"pk-code-f40603913b933194","title":"Export Processing Zone Authority Ordinance, 1980","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1498773,"character_end":1498821,"quote":"Export Processing Zone Authority Ordinance, 1980","quote_sha256":"eafd08a77c528528c4d381bd98458517a70e45fa9f9710017e5143b2516ede8f","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1498603,"character_end":1499051,"quote":") \nProfit and gains derived by a taxpayer from an industrial undertaking \nset up in the 4[Gawadar] declared by the Federal Government to be a Zone within \nthe meaning of Export Processing Zone Authority Ordinance, 1980 (IV of 1980) as \nExport Processing Zone, 5[Gawadar], for a period of ten years beginning with the \nmonth and year in which the industrial undertaking is set up or commercial \noperation commenced, whichever is later.] \n \n6[(126E) ","quote_sha256":"c37f0a86051d7e3cbdeb581749bb96bc5b3a4d78dc9fcbf4ffda49cdb2d4c948","reader_fragment":"p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1497600-1499200-e1bdd3a2619f5861","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4ca8388ed33a514b8eb2","source":"pk-code-f40603913b933194","title":"Special Economic Zone Rules, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1499621,"character_end":1499654,"quote":"Special Economic Zone Rules, 2013","quote_sha256":"487cd9eccbad32149b01a10eac7a9f8e2ce22c8bf850f8a01fc9bf6dc5a87933","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1499451,"character_end":1499884,"quote":"opment agreement in the special economic zone as announced by the \nFederal Government] 8[: \n \nProvided that this clause shall also apply to a co-developer as defined in \nSpecial Economic Zone Rules, 2013 subject to the condition that a certificate has \nbeen furnished— \n \n(a) by the developer that he has not claimed exemption under this clause \nand has relinquished his claim in favour of the co-developer; and \n \n(b) by the Special","quote_sha256":"b3ce12afb6a441dec604e99704d361d99fe3ecd24fad12fae9e0ca07d07cf1ee","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00c7a1dee8500df6639e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500174,"character_end":1500191,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500004,"character_end":1500421,"quote":" claim \nin favour of the co-developer.] \n \n                                            \n1Inserted by S.R.O. 741(I)/2008, dated 10.07.2008. \n2Clause (126C) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126C) (1) Profits and gains derived by a taxpayer from an industrial undertaking set up in Larkano \nIndustrial Estate between the 1st day of July, 2008 and the thirtieth day of June, 2013, ","quote_sha256":"6f11d48462c6a1595bef93b0e8e07a360302669efdca76fc154ff605ccce096c","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fefd040519342efe7fbd","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500936,"character_end":1500952,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500766,"character_end":1501182,"quote":"LVII of 1984) and \nformed exclusively for operating the said undertaking.]  \n3Inserted by S.R.O. 606(I)/2009, dated 29th June, 2009. \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6Clause (126E) substituted by the Finance Act, 2013. The substituted clause (126E) read as follows: \n“(126E) Corporate income tax holiday for a period of five years for pro","quote_sha256":"dab683d1a812c75c31df2ebb588c5d5e087b0a835b148876ca1b2fc4a678e050","reader_fragment":"p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1499200-1500800-660d16d1dcdc7a30","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e91958f327c9432b6e45","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500991,"character_end":1501007,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500821,"character_end":1501237,"quote":" said undertaking.]  \n3Inserted by S.R.O. 606(I)/2009, dated 29th June, 2009. \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6Clause (126E) substituted by the Finance Act, 2013. The substituted clause (126E) read as follows: \n“(126E) Corporate income tax holiday for a period of five years for projects from the date of start of commercial \noperations,","quote_sha256":"8c9b2e89cede46b519bced327d777ce94289f03f50ffca542e1a803404b9dd10","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2827ee06e0fe77ba7fa7","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501044,"character_end":1501061,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1500874,"character_end":1501291,"quote":", dated 29th June, 2009. \n4The word “Gawadar”  substituted by Finance Act 2017. \n5The word “Gawadar”  substituted by Finance Act 2017. \n6Clause (126E) substituted by the Finance Act, 2013. The substituted clause (126E) read as follows: \n“(126E) Corporate income tax holiday for a period of five years for projects from the date of start of commercial \noperations, and for developers of the Zone for a period of ten ye","quote_sha256":"19d9447f552a5a712ad748539b1088d47e3e4cb8a74830a66b8dcfbdef7a416f","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2d4a4de8f4f15ee37044","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501446,"character_end":1501463,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501276,"character_end":1501541,"quote":"eriod of ten years from the date of start of developmental \nactivity in the Special Economic Zones as announced by the Federal Government.” \n7 Expression inserted by the Finance Act, 2025.   \n8The new proviso inserted though Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"2d0572fab812462f7f82738e7fb622fd78647d7ccb6aa7073ad8320e1aaf6c1a","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83da23c34277337e2992","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501501,"character_end":1501518,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1501331,"character_end":1501541,"quote":"tal \nactivity in the Special Economic Zones as announced by the Federal Government.” \n7 Expression inserted by the Finance Act, 2025.   \n8The new proviso inserted though Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"8255c52b1c5abc824f6577f73a7eacd2100ba73dc5f5953788ba936bc726fb5e","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2bb87c447a7249234927","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502405,"character_end":1502422,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502235,"character_end":1502652,"quote":" the Special \nTechnology Zones Authority Act, 2021 (XVII of 2021).] \n \n4[  ] \n5[  ] \n6[  ] \n                                            \n1 Clause (126EA) inserted by the Finance Act, 2021.  \n2The Clause (126EA) substituted by the Finance Act 2022. Substituted clause read as follows: \n  “(126EA) Profits and gains derived by—   \n(a) zone developer as defined in section 2 of the Special Technology Zones Authority \nOr","quote_sha256":"9f01673f45acd7533db57b73302e52f668401af3380a242c950a6ed2ab4895db","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afce919f8b230b650e23","source":"pk-code-f40603913b933194","title":"Finance Act 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502465,"character_end":1502481,"quote":"Finance Act 2022","quote_sha256":"152b6c956aa516e4eb8e60f1a5225cc0d75873074050356e92cca0e881cfcafc","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502295,"character_end":1502711,"quote":"2021).] \n \n4[  ] \n5[  ] \n6[  ] \n                                            \n1 Clause (126EA) inserted by the Finance Act, 2021.  \n2The Clause (126EA) substituted by the Finance Act 2022. Substituted clause read as follows: \n  “(126EA) Profits and gains derived by—   \n(a) zone developer as defined in section 2 of the Special Technology Zones Authority \nOrdinance, 2020 from development and operations of the zones ","quote_sha256":"f166401d1995898fb226c7224dfe7766b1b430358e571828dade09075262519e","reader_fragment":"p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1500800-1502400-103024e2061a9bf7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-888af5c7c62276550e39","source":"pk-code-f40603913b933194","title":"Special Technology Zones Authority Ordinance, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502614,"character_end":1502665,"quote":"Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"96c76bc536d57e40be7d5a10892ff3858d099f3175a4661f7f0c775f8dea3491","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502444,"character_end":1502895,"quote":") substituted by the Finance Act 2022. Substituted clause read as follows: \n  “(126EA) Profits and gains derived by—   \n(a) zone developer as defined in section 2 of the Special Technology Zones Authority \nOrdinance, 2020 from development and operations of the zones for a period of ten years \nstarting from the date of signing of the development agreement;   \n(b) profits and gains of Zone Enterprises as defined in section 2 of the Special Technolog","quote_sha256":"514c4a0c432628647b4685cc6cdb089ba9d7fd8afd4659452d895d29091728c8","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82120a18dea34bfa2398","source":"pk-code-f40603913b933194","title":"Special Technology Zones Authority Ordinance, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502878,"character_end":1502929,"quote":"Special Technology \nZones Authority Ordinance, 2020","quote_sha256":"d0451d139f4825afb06aed833b752506616a6c78e37378e6051c5604ccc76fc3","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502708,"character_end":1503159,"quote":"es for a period of ten years \nstarting from the date of signing of the development agreement;   \n(b) profits and gains of Zone Enterprises as defined in section 2 of the Special Technology \nZones Authority Ordinance, 2020 for a period of ten years from the date of issuance of \nlicense by the Special Technology Zone Authority; and   \n(c) Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.” \n3 Expressio","quote_sha256":"743750f02000e839d34e28f405e52f17032247ba8af06e427f75643f173143fa","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9f57b1c777430e408f1","source":"pk-code-f40603913b933194","title":"Special Technology Zones Ordinance 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503104,"character_end":1503144,"quote":"Special Technology Zones \nOrdinance 2020","quote_sha256":"ae5bdc4157014938b69a9cf1bcda81fa078193586da42f349bf974dda1d5554d","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1502934,"character_end":1503374,"quote":"a period of ten years from the date of issuance of \nlicense by the Special Technology Zone Authority; and   \n(c) Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.” \n3 Expression inserted by the Finance Act, 2025.   \n4 Clause “(126F)” omitted by the Finance Act, 2015. The omitted clause (126F) read as follows:-\n \n“(126F) Profits and gains derived by a taxpayer located in the most affected ","quote_sha256":"d07d4145847549e9094409c1f53931a8c486d0d2dcee9f1ddf2285642d29cc35","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89687748bb3295ab975a","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503177,"character_end":1503194,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503007,"character_end":1503424,"quote":"l Technology Zone Authority; and   \n(c) Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.” \n3 Expression inserted by the Finance Act, 2025.   \n4 Clause “(126F)” omitted by the Finance Act, 2015. The omitted clause (126F) read as follows:-\n \n“(126F) Profits and gains derived by a taxpayer located in the most affected and moderately \n \naffected areas of Khyber Pakhtun","quote_sha256":"b52489c955ff16bddb522f6e20c52888d196370c90e4045ab5011c98d7978c2e","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f01b61a0cec6e86528c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503232,"character_end":1503249,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503062,"character_end":1503479,"quote":"ogy Zones Authority established under the Special Technology Zones \nOrdinance 2020.” \n3 Expression inserted by the Finance Act, 2025.   \n4 Clause “(126F)” omitted by the Finance Act, 2015. The omitted clause (126F) read as follows:-\n \n“(126F) Profits and gains derived by a taxpayer located in the most affected and moderately \n \naffected areas of Khyber Pakhtunkhwa, FATA and PATA for a period of three years startin","quote_sha256":"e4077a2db15bf3659e4622a27d46d194e97519611dd67efe93ab55f50588a201","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec6ff6e0656c7423d0e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503737,"character_end":1503754,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1503567,"character_end":1503984,"quote":"e manufacturers and \nsuppliers of cement, sugar, beverages and cigarettes.” \n5 Clause (126G) added by S.R.O 281(I)/2014, dated 10.04.2014. \n6Clause (126G) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“((126G) \nProfits and gains derived for a period of five years from the date of start of commercial \npro","quote_sha256":"9762b79a58c274f467f7180e1df98db6aac6371d0899172115298c18be7717ba","reader_fragment":"p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1502400-1504000-7c58f622bc5e7cae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff43e967aee88232c172","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1504601,"character_end":1504618,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1504431,"character_end":1504848,"quote":"________ \n598 \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n5[  ] \n6[  ] \n7[   ]  \n8[   ] \n9[   ] \n10[   ] \n                                            \n1 Clause (126H) inserted by the Finance Act, 2014. \n2Clause (126H) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126H) Profits and gains derived by a taxpayer, from a fruit processing or preservation unit set up in \nBalochistan Province, Malakand Divis","quote_sha256":"3b05cd63c4748ff08f738338c4ebe438372f1d03d31344c3c23e97d507eb0bd7","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19293d4ac7bd7b2940b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1504651,"character_end":1504668,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1504481,"character_end":1504898,"quote":" \n6[  ] \n7[   ]  \n8[   ] \n9[   ] \n10[   ] \n                                            \n1 Clause (126H) inserted by the Finance Act, 2014. \n2Clause (126H) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126H) Profits and gains derived by a taxpayer, from a fruit processing or preservation unit set up in \nBalochistan Province, Malakand Division, Gilgit Baltistan and FATA between the first d","quote_sha256":"aea4058dc424e31346f8baab2444d95658fe03490ab4edee8a910b562d2a6756","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0d39fb10a4612175eef","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505210,"character_end":1505227,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505040,"character_end":1505457,"quote":" years beginning with the month in which the industrial undertaking is set up or \ncommercial production is commenced, whichever is later.] \n3 Clause “(126I)”added by the Finance Act, 2015. \n4 Clause (126I) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126I) Profits and gains derived by a taxpayer, from an industrial undertaking set up by 31st day of \nDecember, 2016 and engaged in the man","quote_sha256":"65703d41d1db3aa3d7e7330dc21e20e6c5ad8f93672181ffe18f80ed7c2c4d8a","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ccfd8519a43e01929b66","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505261,"character_end":1505278,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505091,"character_end":1505508,"quote":"rial undertaking is set up or \ncommercial production is commenced, whichever is later.] \n3 Clause “(126I)”added by the Finance Act, 2015. \n4 Clause (126I) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126I) Profits and gains derived by a taxpayer, from an industrial undertaking set up by 31st day of \nDecember, 2016 and engaged in the manufacture of plant, machinery, equipment and items w","quote_sha256":"3b8101f481c074d4828c7349f8108014f75697531c8ff8166d28f81caaeefc30","reader_fragment":"p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1504000-1505600-6b20926cb6357f09","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-23981f102c2438a111fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505937,"character_end":1505954,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505767,"character_end":1506184,"quote":"n the 1st March \n2019 and the 30th June, 2023 for a period of five years beginning from the date such industrial \nundertaking is set up.] \n5 Clause “(126J)” added by the Finance Act, 2015. \n6Clause (126J) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126J) Profits and gains derived by a taxpayer, from an industrial undertaking set up between 1st day \nof July, 2015 and 30th day of June, 2","quote_sha256":"c59eb9af5daab4df2b3e8dbed86d25c4fa9795db6c9962c48c6f27cdafdef4cf","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79c1b41a3cac14bd20a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505987,"character_end":1506004,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1505817,"character_end":1506234,"quote":"a period of five years beginning from the date such industrial \nundertaking is set up.] \n5 Clause “(126J)” added by the Finance Act, 2015. \n6Clause (126J) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126J) Profits and gains derived by a taxpayer, from an industrial undertaking set up between 1st day \nof July, 2015 and 30th day of June, 2016 engaged in operating warehousing or cold chain","quote_sha256":"702806d9808afb7ea3c92a658b77da8c4075612cb2b3a34b0a1376bed081ff09","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fa207bfe02b7ae14568","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1506476,"character_end":1506493,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1506306,"character_end":1506723,"quote":"ars beginning with the month in which the \nindustrial undertaking is set up or commercial operations are commenced, whichever is later.]” \n7 Clause “(126K)” added by the Finance Act, 2015. \n8Clause (126K) omitted by the Finance Act, 2021. The omitted clause read as follows: \n “(126K) Profits and gains derived by a taxpayer, from an industrial undertaking set up between the \nfirst day of July, 2015 and the 30th day","quote_sha256":"3b0fed2c1974cc303db5587beafe11e7f1ac853c29d6dff94791b0eeae7ffcd3","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b7435d90ab7f1473e14","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1506526,"character_end":1506543,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1506356,"character_end":1506773,"quote":"ial undertaking is set up or commercial operations are commenced, whichever is later.]” \n7 Clause “(126K)” added by the Finance Act, 2015. \n8Clause (126K) omitted by the Finance Act, 2021. The omitted clause read as follows: \n “(126K) Profits and gains derived by a taxpayer, from an industrial undertaking set up between the \nfirst day of July, 2015 and the 30th day of June, 2017 for establishing and operating a ha","quote_sha256":"1f9318b9e5e4efd8c27908716d69fe7881773c7015b2c2e676c914ab2175456c","reader_fragment":"p-r-2b2ba404-1505600-1507200-3512dde85e880931","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1505600-1507200-3512dde85e880931","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-785c931dfb9bf58302b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1507711,"character_end":1507728,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1507541,"character_end":1507904,"quote":"is established and obtains a halal certification within the period \nbetween the first day of July, 2015 and the 30th day of June, 2017.]” \n9 Clause “(126L)” added by the Finance Act, 2015. \n10Clause (126L) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: ","quote_sha256":"555219d58e5d828ffbd3fab53bbd9752aedfb33390b0627427388bfc80dafb87","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-08dfb7d4efbbc68a2c19","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1507762,"character_end":1507779,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1507592,"character_end":1507904,"quote":"thin the period \nbetween the first day of July, 2015 and the 30th day of June, 2017.]” \n9 Clause “(126L)” added by the Finance Act, 2015. \n10Clause (126L) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: ","quote_sha256":"73ee52b6d1f5c4856a13a68b6b5568fea9b59ed23ba2366886f95845af2f37be","reader_fragment":"p-r-2b2ba404-1507200-1508800-6b29c507107e015d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1507200-1508800-6b29c507107e015d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-630f7d8fae1036de4ad7","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1509996,"character_end":1510013,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1509826,"character_end":1510243,"quote":"already inexistence or by transfer of \nmachinery or plant from an undertaking established in Pakistan at any time \nbefore 1st July 2015.] \n1 Clause “(126M)” added by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 The figure “2018” substituted by the Finance Act, 2021. Earlier this substitution was made through \nTax Laws (Amendment) Ord","quote_sha256":"936e93b1ed9dbeb0257c262dd69cc745b7c76512d47c1e64e83a2d289d7179af","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd819fd08bac1f51fa93","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510096,"character_end":1510114,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1509926,"character_end":1510344,"quote":"n at any time \nbefore 1st July 2015.] \n1 Clause “(126M)” added by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 The figure “2018” substituted by the Finance Act, 2021. Earlier this substitution was made through \nTax Laws (Amendment) Ordinance, 2021. \n4 Clause “(126N)” added by the Finance Act, 2015.  \n \n5Clause (126N) omitted by the Fi","quote_sha256":"dde24fa7fe41141a805b2e4afc7df381f9513c1994a4f286c94761690fb99838","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e3c15baa8bc7fd6e5c8","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510156,"character_end":1510173,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1509986,"character_end":1510403,"quote":"ed by the Finance Act, 2015. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 The figure “2018” substituted by the Finance Act, 2021. Earlier this substitution was made through \nTax Laws (Amendment) Ordinance, 2021. \n4 Clause “(126N)” added by the Finance Act, 2015.  \n \n5Clause (126N) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126","quote_sha256":"bb644d414f7bea14420920105563724e092d1cf2f1c5064f9a8ca3eb81286f8d","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00931aad869ba038ff02","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510289,"character_end":1510306,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510119,"character_end":1510536,"quote":"The figure “2018” substituted by the Finance Act, 2021. Earlier this substitution was made through \nTax Laws (Amendment) Ordinance, 2021. \n4 Clause “(126N)” added by the Finance Act, 2015.  \n \n5Clause (126N) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126N) Profits and gains derived by a taxpayer from an industrial undertaking, duly certified by the \nPakistan Telecommunication Authorit","quote_sha256":"6127f596c14904d0e38db2e26430a53f26b2eb21e62f875bc96e9ff1e56caa4a","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-215884f1eac8733c6988","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510342,"character_end":1510359,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1510172,"character_end":1510589,"quote":"1. Earlier this substitution was made through \nTax Laws (Amendment) Ordinance, 2021. \n4 Clause “(126N)” added by the Finance Act, 2015.  \n \n5Clause (126N) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(126N) Profits and gains derived by a taxpayer from an industrial undertaking, duly certified by the \nPakistan Telecommunication Authority, engaged in the manufacturing of cellular mobile ph","quote_sha256":"4ad9fd4a4a7d11c730148f133761db846b5014425b2b1650c71490f62b6a2d33","reader_fragment":"p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1508800-1510400-cfc0549e2e4c6d2c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed85f0602539d98bb0d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1511377,"character_end":1511394,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1511207,"character_end":1511624,"quote":"ss which \nwas being carried on in Pakistan 5[:]” \n1 New clause (126O) inserted through Finance Supplementary (Second Amendment) Act, \n2019 \n2Clause (126O) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(126O) Profits and gains of a company from a green field industrial undertaking for a period of five \ny","quote_sha256":"cd5cc1b73bbf7f3cae1508f4f24ef7668454135d8ffaa6a35000510b5e498bce","reader_fragment":"p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81d8a8f66c50df295098","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1511988,"character_end":1512005,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1511818,"character_end":1512235,"quote":"xistence or \nby transfer of machinery or plant from an undertaking established in Pakistan before the \ncommencement of the new business.]”  \n3Clause (127) omitted by the Finance Act, 2002. The omitted clause (127) read as follows: \n“ (127) (1)  Profit and gains derived by a taxpayer from an industrial undertaking set up between the \nfirst day of July, 1995, and the thirtieth day of June,1997, both days inclusive, ","quote_sha256":"b9980b795f137badf6cfa427ea30c60378948d716dedfc6f49f1eec35253feb4","reader_fragment":"p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1510400-1512000-41f6e301fa9fe08b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2d1834eaa97004e892e4","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515575,"character_end":1515592,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1515405,"character_end":1515822,"quote":" operating the said project \nand registered under the 5[Companies Act, 2017 (XIX of 2017), and \n                                            \n1Clause (128) omitted by the Finance Act, 2002. The omitted clause (128) read as follows: \n“ (128) \nAny income accruing or arising outside Pakistan to an industrial undertaking set up in \nan area declared by the Federal Government to be a `Zone' within the meaning of the Expo","quote_sha256":"5100f56c09a5f9b6d711056c3a8a54e815ba298b9388b969a6d9a205eb21797d","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aa322343da2e0c7e3662","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516171,"character_end":1516188,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516001,"character_end":1516418,"quote":"l Government:  \nProvided that nothing contained in this clause shall apply to an industrial undertaking \nset up after the 30th June, 1997.” \n2Clause (129) omitted by the Finance Act, 2003. The omitted clause (129) read as follows:  \n“(129)  Any income of Saudi-Pak Industrial and Agricultural Investment Company Limited in Pakistan \nfor a period of twenty years commencing with the thirty-first day of December, 1982.","quote_sha256":"254d8617735eb0c838ce1326a460359e62a6dd60bdeb4e31322a0e253ca7c434","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d981c95ef5ec19cb074","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516450,"character_end":1516467,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516280,"character_end":1516697,"quote":" Agricultural Investment Company Limited in Pakistan \nfor a period of twenty years commencing with the thirty-first day of December, 1982.” \n3Clause (130) omitted by the Finance Act, 2002. The omitted clause (130) read as follows: \n“(130) Any income of Pakistan-Kuwait Investment Company in Pakistan for a period of twenty years \nfrom the date of its incorporation.” \n4Clause (131) omitted by the Finance Act, 2021. E","quote_sha256":"7ec4135e1a786b89daee84846149ced9e92611f81f08f355c26c0641b2e2447c","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef34382d025d37b766b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516677,"character_end":1516694,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1516507,"character_end":1516924,"quote":"ws: \n“(130) Any income of Pakistan-Kuwait Investment Company in Pakistan for a period of twenty years \nfrom the date of its incorporation.” \n4Clause (131) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n “(131)  Any income- \n(a)  \nof company registered under the Companies Ordinance 1984 (XLVII of 1984),  a","quote_sha256":"eb3666c9b94794d8ec3a3cca5663adfb80b068b7ca01f23b5d152c03d6478765","reader_fragment":"p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1515200-1516800-c6a9f17ed466b435","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e526ec50ef0e6cd00bce","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1518675,"character_end":1518693,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1518505,"character_end":1518695,"quote":"ried forward and deducted from the tax payable \nfor the year next following and so on.”  \n5 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"315a8dd14691764c62989d7abe3971bcc26da2eb3b00b35bed897561bd2a6dde","reader_fragment":"p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1518400-1520000-cab2a5498be254a4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-674b27fabf3201786549","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520313,"character_end":1520330,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520143,"character_end":1520560,"quote":"tion11[“:”] \n \n12[Provided also that conditions laid down in sub-clause (b) \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Full stop substituted by S.R.O. 940(I)/2002, dated 19.12.2002. \n4Inserted by the Finance Act, 2007. \n5 The words, figures and comma “on or after 22nd October","quote_sha256":"0ec75549d01717c0326107ccc08a17f6edd58c4db6e003251cc9cb2445c19f1a","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef5ace810f3cbe408963","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520381,"character_end":1520398,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520211,"character_end":1520628,"quote":"use (b) \n                                            \n1The words “local authority” substituted by the Finance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Full stop substituted by S.R.O. 940(I)/2002, dated 19.12.2002. \n4Inserted by the Finance Act, 2007. \n5 The words, figures and comma “on or after 22nd October, 2002” substituted by the Finance Act, \n2006. \n6Inserted by S.R.O. ","quote_sha256":"31f4ed701db6e9a16e5bf0a17fab70c2da51e6295fb1e2e4a2786486962a88b2","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd39074db755e5e1d86d","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520484,"character_end":1520501,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520314,"character_end":1520731,"quote":"inance Act, 2008. \n2The words “local authority” substituted by the Finance Act, 2008. \n3 Full stop substituted by S.R.O. 940(I)/2002, dated 19.12.2002. \n4Inserted by the Finance Act, 2007. \n5 The words, figures and comma “on or after 22nd October, 2002” substituted by the Finance Act, \n2006. \n6Inserted by S.R.O. 1009(I)/2005 dated 26.09.2005. \n7Full stop substituted by the Finance Act, 2007. \n8Inserted by the Fina","quote_sha256":"2675e1da06e91a79182a37a75bcb01b6f179edbc78946f6d5b80199d4d27dfc2","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54aef46ad2ddc90512fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520587,"character_end":1520605,"quote":"Finance Act, \n2006","quote_sha256":"c77952e5241523529b7e5c04ff6ea0e76e23bb0f840b8597dc68f12ddd507d51","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520417,"character_end":1520835,"quote":"tituted by S.R.O. 940(I)/2002, dated 19.12.2002. \n4Inserted by the Finance Act, 2007. \n5 The words, figures and comma “on or after 22nd October, 2002” substituted by the Finance Act, \n2006. \n6Inserted by S.R.O. 1009(I)/2005 dated 26.09.2005. \n7Full stop substituted by the Finance Act, 2007. \n8Inserted by the Finance Act, 2007. \n9Full stop substituted by S.R.O. 405(I)/2008, dated 26.04.2008. \n10 Added by S.R.O. 405(","quote_sha256":"19d1643821fcabb79440e1f8f6504029e25228d8e2eaff0bf758bc1587d8a59c","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d01fd2e7efe12a55b00","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520690,"character_end":1520707,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520520,"character_end":1520937,"quote":"ures and comma “on or after 22nd October, 2002” substituted by the Finance Act, \n2006. \n6Inserted by S.R.O. 1009(I)/2005 dated 26.09.2005. \n7Full stop substituted by the Finance Act, 2007. \n8Inserted by the Finance Act, 2007. \n9Full stop substituted by S.R.O. 405(I)/2008, dated 26.04.2008. \n10 Added by S.R.O. 405(I)/208, dated 26.04.2008. \n11 Full stop substituted by S.R.O. 248(I)/2015 dated 27.03.2015. \n12 Provis","quote_sha256":"ff7110f41701da298458adfb9b66b9827e91f5ad97da1e9947f8d68bb9561d53","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-06a27b961bb93e9f2017","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520727,"character_end":1520744,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1520557,"character_end":1520974,"quote":"ber, 2002” substituted by the Finance Act, \n2006. \n6Inserted by S.R.O. 1009(I)/2005 dated 26.09.2005. \n7Full stop substituted by the Finance Act, 2007. \n8Inserted by the Finance Act, 2007. \n9Full stop substituted by S.R.O. 405(I)/2008, dated 26.04.2008. \n10 Added by S.R.O. 405(I)/208, dated 26.04.2008. \n11 Full stop substituted by S.R.O. 248(I)/2015 dated 27.03.2015. \n12 Proviso added by S.R.O. 248(I)/2015 dated 2","quote_sha256":"622541d7ca858bc12f9d94434776df1fed56dce8cbff021bcd268692920adf06","reader_fragment":"p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1520000-1521600-343fb3150f3a5492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a35be48ae0e3875d9c60","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1522422,"character_end":1522439,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1522252,"character_end":1522669,"quote":"kg/CM3) pressure each, commissioned after the first day of January 2013.] \n \n                                            \n1Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n2 Proviso substituted by the Finance (Supplementary) Act, 2022. The substituted proviso read as \nfollows: \n“Provided further that no exempti","quote_sha256":"559db0a5196fcb3d74abd8657b5a8c6b9467c05306e785ac334cbf2f70c9bf81","reader_fragment":"p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d37023be2efd0e6c017","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523004,"character_end":1523021,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1522834,"character_end":1523251,"quote":"up an electric power generation project in Pakistan after the 30th day of June, 2021.” \n3Inserted by S.R.O. 650(I)/2009, dated 09.07.2009. \n4Clause (132A) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(132A) Profit and gains derived by Bosicor Oil Pakistan Limited for a period of seven and half years \nb","quote_sha256":"49be309b6b7bb804bf602161a575c5e2a91a318b8458ba6130bae39601e9e851","reader_fragment":"p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1521600-1523200-40212c892f6ed32b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd771a6b178280cf170d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523384,"character_end":1523401,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523214,"character_end":1523631,"quote":"r a period of seven and half years \nbeginning from the day on which the refinery is set up or commercial production is commenced \nwhichever is later.]” \n5Inserted by the Finance Act, 2021.  \n6Clause (132B) inserted by the Finance Act, 2014. \n7Clause (132B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(","quote_sha256":"113d44dd77028a767b53352d75d52b17298fe6bd6d0ee4a8abd83b6714132490","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d2db8f88949f8eee13f","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523436,"character_end":1523453,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523266,"character_end":1523683,"quote":"he day on which the refinery is set up or commercial production is commenced \nwhichever is later.]” \n5Inserted by the Finance Act, 2021.  \n6Clause (132B) inserted by the Finance Act, 2014. \n7Clause (132B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(132B) Profits and gains derived by a taxpayer from a","quote_sha256":"04d748d1ab256137d43a2a238b4e908c26f0c152041be5400bac40dafaab7e12","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1067cd7cbf2679288362","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523486,"character_end":1523503,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523316,"character_end":1523733,"quote":"al production is commenced \nwhichever is later.]” \n5Inserted by the Finance Act, 2021.  \n6Clause (132B) inserted by the Finance Act, 2014. \n7Clause (132B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(132B) Profits and gains derived by a taxpayer from a coal mining project in Sindh, supplying coal \nexc","quote_sha256":"5cd2f2b45998634f02c53edc6ba69136947f245bf1b9433b74d8390e466ed1f8","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bdbe5caaca742bba9ee9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523807,"character_end":1523824,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523637,"character_end":1523827,"quote":"Profits and gains derived by a taxpayer from a coal mining project in Sindh, supplying coal \nexclusively to power generation projects.]” \n8 Clause (132C) inserted by the Finance Act, 2021.  ","quote_sha256":"44a269932c66d2e896ea8960661c42ba36456b1f5ab32b1066503f70b65fd579","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5bf067100bd2945b68c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1524042,"character_end":1524059,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1523872,"character_end":1524289,"quote":"_______________ \n604 \n \n1[   ] \n2[   ] \n \n3[  ] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n7[   ] \n8[  ] \n                                            \n1 Clause (133) substituted by the Finance Act, 2003. The substituted clause (133) read as follows: \n   “(133)  Income from export of computer software and its related services developed in Pakistan: \nProvided that the exemption under this clause shall not be available after the 30","quote_sha256":"a2fe6bb6ac829893488c957df217ccb8fccb4a64000d860b8e5c1d83df14e6f7","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ce099a22c21131f8c65","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1524343,"character_end":1524360,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1524173,"character_end":1524590,"quote":"d services developed in Pakistan: \nProvided that the exemption under this clause shall not be available after the 30th day of June, \n2016.” \n2Clause (133) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(133) Income from exports of computer software or IT services or IT enabled services upto the period \ne","quote_sha256":"7618b204d806a4f6f9aa69b74d3c860217ef808a61f0b1f8c663ef382ce7d9e8","reader_fragment":"p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1523200-1524800-b0d517abe8bb0e06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9550100d14654fc43b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525329,"character_end":1525346,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525159,"character_end":1525576,"quote":"es, HR services, telemedicine \ncenters, data entry operations 2[, locally produced television programs] and insurance \nclaims processing.] \n3Clause (133A) omitted by the Finance Act, 2008. The omitted clause (133A) read as follows: \n“(133A) Any income derived by an individual from transfer of his membership rights or shares of a \nstock exchange in Pakistan along with a room in the Stock Exchange to a company at an","quote_sha256":"3e74ac829c2ac05fc4747cc7ff8afd7860d27b90666b24ea930e97129c437697","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46207c36e8b4513f29ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525690,"character_end":1525707,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525520,"character_end":1525937,"quote":"ong with a room in the Stock Exchange to a company at any time \nbetween the first day of July, 2005, and the thirtieth day of June, 2008.” \n4 Clause (134) omitted by the Finance Act, 2003. The omitted clause (134) read as follows: \n“(134)  Any amount received on encashment of any certificate issued in pursuance of the US Dollar \nBearer Certificate Rules, 1991:  \nProvided that exemption under this clause shall not ","quote_sha256":"1bf736610017c60701c54d6a2dd2bcc70ef67c319c70ffecc86b921972d8794a","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4a3294961f6beda05ba","source":"pk-code-f40603913b933194","title":"US Dollar Bearer Certificate Rules, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525840,"character_end":1525881,"quote":"US Dollar \nBearer Certificate Rules, 1991","quote_sha256":"5ef1f12db5e827f7bf843a2074618348469970d1601ff025c58417700d0dd353","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525670,"character_end":1526111,"quote":"134) omitted by the Finance Act, 2003. The omitted clause (134) read as follows: \n“(134)  Any amount received on encashment of any certificate issued in pursuance of the US Dollar \nBearer Certificate Rules, 1991:  \nProvided that exemption under this clause shall not be available in respect of certificates \npurchased on or after the 15 June, 1995.” \n5Clause (135) omitted by the Finance Act, 2014. The Omitted clause (135) read as follows: ","quote_sha256":"e50298426b027f9be5653fdc75ecdff1082b6ea07231bc77142abb6fb0a3582e","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-066aba4eab003bc9b586","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526050,"character_end":1526067,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1525880,"character_end":1526297,"quote":"1:  \nProvided that exemption under this clause shall not be available in respect of certificates \npurchased on or after the 15 June, 1995.” \n5Clause (135) omitted by the Finance Act, 2014. The Omitted clause (135) read as follows: \n \n“(135) Any amount received on encashment of Special US Dollar Bond issued under the Special \nUS Dollar Bonds Rules, 1998.” \n6 Inserted by S.R.O. 64(I)/2012, dated 27.01.2012. \n7Clause","quote_sha256":"6f352151f1a7bdd63d384173fa3f5d05b560ca9a83a248c7212bd337f3c72178","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a03f376ff6e1b9bbf67c","source":"pk-code-f40603913b933194","title":"Special US Dollar Bonds Rules, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526198,"character_end":1526234,"quote":"Special \nUS Dollar Bonds Rules, 1998","quote_sha256":"288083b85474dcbc3840672bba4e7a8b4f0e1495c56d70a961b72c9c08caaab3","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526028,"character_end":1526464,"quote":" (135) omitted by the Finance Act, 2014. The Omitted clause (135) read as follows: \n \n“(135) Any amount received on encashment of Special US Dollar Bond issued under the Special \nUS Dollar Bonds Rules, 1998.” \n6 Inserted by S.R.O. 64(I)/2012, dated 27.01.2012. \n7Clauses (135A) and (136) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as","quote_sha256":"ec36a66bfd1c520660758f6df927e5991bc9b1200332f732739f90408960f29e","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-42bbd24fc4ed401e619d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526331,"character_end":1526348,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526161,"character_end":1526578,"quote":"cial US Dollar Bond issued under the Special \nUS Dollar Bonds Rules, 1998.” \n6 Inserted by S.R.O. 64(I)/2012, dated 27.01.2012. \n7Clauses (135A) and (136) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: \n“(135A)Any income derived by a non-resident from investment in OGDCL exchangeable bonds issued \nby the ","quote_sha256":"0c7f0d4eb6063a12b18ae9be46c3bb882757384b97b277aefde8efe1d825766e","reader_fragment":"p-r-2b2ba404-1524800-1526400-d985354b53a4514c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1524800-1526400-d985354b53a4514c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0b70a56bbaea2e228cd","source":"pk-code-f40603913b933194","title":"Asset Backed Securitization Rules, 1999","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526665,"character_end":1526704,"quote":"Asset Backed Securitization Rules, 1999","quote_sha256":"d6d31904abc3820bb2723d49d1894d1154334df510030c22b99d23bc32c68540","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1526495,"character_end":1526934,"quote":"rived by a non-resident from investment in OGDCL exchangeable bonds issued \nby the Federal Government.] \n(136)  Any income of a special purpose vehicle as defined in the Asset Backed Securitization Rules, 1999 made \nunder the Companies Ordinance, 1984 (XLVII of 1984): \nProvided that, if there is any income which accrues or arises in the accounts of the \nspecial purpose vehicle, after completion of the process of the securitization7[“or","quote_sha256":"cd7a022635d50d469e9169fca6a54623d01055ec780d31a484e0aa0692cca6dd","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cbc19221eb4e75741acb","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1527214,"character_end":1527231,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1527044,"character_end":1527275,"quote":"e \nyear next following the year in which the income has been determined and such income shall \nbe taxable in the hands of the Originator.]” \n8Clause (137) omitted by the Finance Act, 2006. The omitted clause (137) read as follows: ","quote_sha256":"082bb6dff92a7d97294e1e659e621f140c7eaa948cbedc4ba1b85140e5b4d99d","reader_fragment":"p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1526400-1528000-b5179e10243a16b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-acbb3581cb1b776c8cbe","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1528417,"character_end":1528434,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1528247,"character_end":1528664,"quote":"Limited from execution of contract with the Government of Pakistan \nfor survey for the establishment of the Continental Shelf of Pakistan.” \n1Clause (138) omitted by the Finance Act, 2008. The omitted clause (138) read as follows: \n“(138)  Any income referred to in Section 3.4 (a) of the Facilitation Agreement between the President \nof the Islamic Republic of Pakistan and the taxpayer purchasing the KotAddu Power ","quote_sha256":"34a8e4295dceea83413240c03ff1540fc05919ab0201f47ee1b2228b06a65568","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-346d1a062dd2b0f8a3eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1529002,"character_end":1529019,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1528832,"character_end":1529249,"quote":"all only be available subject to the \nbusiness of the said taxpayer being restricted to owing and operating the KotAddu power station.” \n2Clause (139) substituted by the Finance Act, 2003. The substituted clause (139) read as follows:  \n “(139)        (a)  \nAny benefit, reimbursement received by an employee on account of medical  \ncharges or hospital charges, or both, incurred by an employee, as provided for \nunde","quote_sha256":"85ae696ca40690b132cdff208aaede93b6665feb2b36adab2600bbc8a38bf01f","reader_fragment":"p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1528000-1529600-a38970c95ad11b34","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-49f16e284c3314c6cc6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1530187,"character_end":1530204,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1529600-1531200-97c6b2a8542bfb06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1529600-1531200-97c6b2a8542bfb06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1530017,"character_end":1530434,"quote":"iture being name, National \nTax Number and complete address of the medical practitioners are furnished \nalong with his return of income.” \n3Sub-clause (c) omitted by the Finance Act, 2006. The omitted sub-clause (c) read as follows:  \n  “(c) \nany amount paid during a year by a taxpayer, being a resident individual, by \nway of personal expenditure on medical service to the extent of ten per cent of \ntaxable income ","quote_sha256":"c96bc6b934843111343653102b38f8c16b2a81e134bcb3690dc275c95d8ae459","reader_fragment":"p-r-2b2ba404-1529600-1531200-97c6b2a8542bfb06","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1529600-1531200-97c6b2a8542bfb06","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6f86b1657f9bbe43c5d","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1531991,"character_end":1532008,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1531821,"character_end":1532238,"quote":"shall not be exempt;] \n \n6[   ] \n7[   ] \n8[   ]  \n9[   ] \n                                            \n1Added by S.R.O. 1353(I)/2012, dated 31.10.2012. \n2Inserted by the Finance Act, 2017 \n3 Clause “(141)” added by the Finance Act, 2015. \n4Clause (141) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(141)","quote_sha256":"1ee727d7b35e7fb29d95db504ec1f7d20e039aed47db340f2c8ed79ef3b86cec","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ad41c5c672df878bdf3","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532040,"character_end":1532057,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1531870,"character_end":1532287,"quote":"\n9[   ] \n                                            \n1Added by S.R.O. 1353(I)/2012, dated 31.10.2012. \n2Inserted by the Finance Act, 2017 \n3 Clause “(141)” added by the Finance Act, 2015. \n4Clause (141) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(141) Profit and gains derived by LNG Terminal Operato","quote_sha256":"9443cc3215dbb279119b100abbeb3bae89dfbe5448100c1a4f91797671cd9728","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc369eaee676cb3f0e75","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532089,"character_end":1532106,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1531919,"character_end":1532336,"quote":"    \n1Added by S.R.O. 1353(I)/2012, dated 31.10.2012. \n2Inserted by the Finance Act, 2017 \n3 Clause “(141)” added by the Finance Act, 2015. \n4Clause (141) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(141) Profit and gains derived by LNG Terminal Operators and Terminal Owners for a period of five \nyear","quote_sha256":"8e959474eff808b5732ad93bf3e87ec20ebb6f5ed50cb15cb8157d98c85af14b","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-587b0a5451ec00f944a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532441,"character_end":1532458,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532271,"character_end":1532688,"quote":"Terminal Operators and Terminal Owners for a period of five \nyears beginning from the date when commercial operations are commenced.”]”.]” \n5 Clause “(142)” added by the Finance Act, 2015. \n6Added by the Finance Act, 2017 \n7Clause (143) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(143) Profit and gain","quote_sha256":"2e862c5c5fdc2493122289100ae46c36fa6ba496c28895c18d28ae60621ab08e","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b74acc04346f9c13c85b","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532475,"character_end":1532492,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532305,"character_end":1532722,"quote":"ners for a period of five \nyears beginning from the date when commercial operations are commenced.”]”.]” \n5 Clause “(142)” added by the Finance Act, 2015. \n6Added by the Finance Act, 2017 \n7Clause (143) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(143) Profit and gains derived by a start–up as defined","quote_sha256":"d38a36862d38331a0b2be37284e9e96cf36b3c2fcff33d2ef9df5e6ffe0f3967","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d435cca18bad4882a31","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532523,"character_end":1532540,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1532353,"character_end":1532770,"quote":"the date when commercial operations are commenced.”]”.]” \n5 Clause “(142)” added by the Finance Act, 2015. \n6Added by the Finance Act, 2017 \n7Clause (143) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(143) Profit and gains derived by a start–up as defined in clause (62A) of section 2 for the tax year \n","quote_sha256":"2ecd77f55eedb3320208afbb67719681a2f6375cf1d2024188f5e1ba5be09ab1","reader_fragment":"p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1531200-1532800-f8aaef8fa387e168","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-593142698cb65fdfe6e8","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535820,"character_end":1535837,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535650,"character_end":1536067,"quote":"der this clause shall be restricted to the \nassociation of persons and companies whose registered offices are in the aforesaid Areas.] \n1 New clause (145A) added through Finance Act, 2019. \n2 The figure “2023” substituted by Finance Act, 2023. \n3 The figure “2024” substituted by Finance Act, 2024. \n4 The figure “2025” substituted by Finance Act, 2025. \n5 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. \n6 Clause (1","quote_sha256":"bcb8556cac0d380ae95eece305f0ba3424d7cc055a3c1051002f55d8e855dba6","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c22c3b1fae92b0c02340","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535875,"character_end":1535892,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535705,"character_end":1536122,"quote":" of persons and companies whose registered offices are in the aforesaid Areas.] \n1 New clause (145A) added through Finance Act, 2019. \n2 The figure “2023” substituted by Finance Act, 2023. \n3 The figure “2024” substituted by Finance Act, 2024. \n4 The figure “2025” substituted by Finance Act, 2025. \n5 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. \n6 Clause (146) omitted by the Finance Act, 2021. Earlier this amen","quote_sha256":"895db0a309745bc597cbd967f9298acd2ef8903a88fd1225664e8e16c663265a","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-344389a70980f431718b","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535930,"character_end":1535947,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535760,"character_end":1536177,"quote":"in the aforesaid Areas.] \n1 New clause (145A) added through Finance Act, 2019. \n2 The figure “2023” substituted by Finance Act, 2023. \n3 The figure “2024” substituted by Finance Act, 2024. \n4 The figure “2025” substituted by Finance Act, 2025. \n5 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. \n6 Clause (146) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Or","quote_sha256":"87b653613fb6975dc24438c8c1ffc0df509936f0fbce3593f0ac54dc3e987931","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2d63ca3d71797a5dfad2","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535985,"character_end":1536002,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535815,"character_end":1536232,"quote":"ough Finance Act, 2019. \n2 The figure “2023” substituted by Finance Act, 2023. \n3 The figure “2024” substituted by Finance Act, 2024. \n4 The figure “2025” substituted by Finance Act, 2025. \n5 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. \n6 Clause (146) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n “(","quote_sha256":"6967b128643240fa5e665b7004b2a2fb9098d58e985dbc911f0cf64aae693faf","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0837765a68090ca68d1e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1536086,"character_end":1536103,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1535916,"character_end":1536333,"quote":"ubstituted by Finance Act, 2024. \n4 The figure “2025” substituted by Finance Act, 2025. \n5 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. \n6 Clause (146) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n “(146) Any income which was not chargeable to tax prior to the commencement of the Constitution  \n(Twen","quote_sha256":"5d2c363f78e3d9ca37e2b21ee6770fd66440a8286160aac39cee1bab71d29363","reader_fragment":"p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1534400-1536000-c895255fd9fd7cd6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6b5f97a046440cd31b1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1536731,"character_end":1536748,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1536561,"character_end":1536978,"quote":"(d) of Article 246 of the Constitution with effect from \nthe 1st day of June, 2018 to the 30th day of June, 2023 (both days inclusive).] \n7 New clause (147) added though Finance Act, 2020 dated 30th June, 2020. \n8 Clause (148) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(148)     Any income derived by","quote_sha256":"de29ef3287e65c32c47b4eea8588ad34029899f2812d51bfe6ec2e1e4efa1c86","reader_fragment":"p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c4e64f186907fa23e945","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1536803,"character_end":1536820,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1536633,"character_end":1537041,"quote":"June, 2018 to the 30th day of June, 2023 (both days inclusive).] \n7 New clause (147) added though Finance Act, 2020 dated 30th June, 2020. \n8 Clause (148) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows: \n“(148)     Any income derived by Islamic Naya Pakistan Certificates Company Limited (INPCCL)”. ","quote_sha256":"9afea11409843d4c456546a54db820c579f44ebcb7e7f2aa93c52b3ad460cf21","reader_fragment":"p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1536000-1537600-9784b1e902fdf2c1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1845abeb9b567b2038a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539004,"character_end":1539021,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1538834,"character_end":1539251,"quote":" of June, 2027 both days inclusive by a \nresident producer or a resident production house.]  \n                                            \n1 Clause (149) inserted by the Finance Act, 2021. \n2 Clause (150), (151), (152) and (153) added by the Finance Act, 2022. \n3 Words inserted by the Finance Act, 2023. \n4 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n5 Clause (15","quote_sha256":"deb78e7bd507f8dfea133784079d87c434acb5fb1efe466738cb767140686d15","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa8158940648e260653c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539076,"character_end":1539093,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1538906,"character_end":1539323,"quote":" production house.]  \n                                            \n1 Clause (149) inserted by the Finance Act, 2021. \n2 Clause (150), (151), (152) and (153) added by the Finance Act, 2022. \n3 Words inserted by the Finance Act, 2023. \n4 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n5 Clause (152) omitted by the Finance Act, 2025. The omitted clause read as follows:","quote_sha256":"cd9880f02514d1a229332ecce93a67534ad060218af3b01887f4b57e8990c6b7","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db05280f3a9b838bdc55","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539120,"character_end":1539137,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1538950,"character_end":1539367,"quote":"                      \n1 Clause (149) inserted by the Finance Act, 2021. \n2 Clause (150), (151), (152) and (153) added by the Finance Act, 2022. \n3 Words inserted by the Finance Act, 2023. \n4 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n5 Clause (152) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(152) Profits and gains derived betwee","quote_sha256":"af711c458eb2585616c426164003f510283312e26ed75e5b4054345ae6df3966","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4505f011a66f8589ac47","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539219,"character_end":1539236,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539049,"character_end":1539466,"quote":"52) and (153) added by the Finance Act, 2022. \n3 Words inserted by the Finance Act, 2023. \n4 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n5 Clause (152) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(152) Profits and gains derived between the first day of July, 2022 and the thirtieth day of June, 2025 \nboth days inclusive, by a ventur","quote_sha256":"c0c760412b82e59400e5ae78235720c7542a591731a3a24579fd7f4e8f92a615","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7eab3d9a674fb67d01f","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539269,"character_end":1539286,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539099,"character_end":1539516,"quote":"ords inserted by the Finance Act, 2023. \n4 Full stop substituted with a colon and thereafter a new proviso added by the Finance Act, 2025. \n5 Clause (152) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(152) Profits and gains derived between the first day of July, 2022 and the thirtieth day of June, 2025 \nboth days inclusive, by a venture capital company and venture capital fund registe","quote_sha256":"8b42e303d4d72071bcc290ff505380cedbc933a38263489279227577d1136281","reader_fragment":"p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1537600-1539200-e0f97f72f6d85135","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2945b5846a4a1ba7632c","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1540103,"character_end":1540120,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1539933,"character_end":1540350,"quote":"Schedule, as are specified hereunder: \n \n1[   ] \n \n2[   ] \n \n3[   ]   \n \n4[  ] \n \n5[  ] \n \n6[  ] \n                                            \n1Clause (1) omitted by the Finance Act, 2005. The omitted clause (1) read as follows:  \n“(1) The rates of income tax, as specified in the First Schedule and as applicable to the profits and \ngains derived by a resident company from an undertaking setup between the First day","quote_sha256":"eb6f0e41a345a8bf90cb84725ef364b046b6fe47a4003f729f6499579594892a","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b4d977f008cdb424286","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1540781,"character_end":1540798,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1540611,"character_end":1541028,"quote":"be reduced by 50% for a period of five years immediately \nnext following the period of five years from the date of commercial production.”  \n2  Clause (2) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) \nAny income of persons whose profits or gains from business are computed under the \nFifth Schedule","quote_sha256":"ddf011aea350c48ea14ee43f67d1fb63e38f0b51b04d4c8f4c9ab6d1cb9b6051","reader_fragment":"p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1539200-1540800-1f77172171bc53b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dee839b9f49254e1010b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1541325,"character_end":1541342,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1541155,"character_end":1541572,"quote":"um shall be charged to tax at the same rate as is applicable to \nsuch persons in accordance with the provisions of the said Schedule.”  \n3  Clause (3) substituted by the Finance Act, 2016. Substituted clause read as follows:- \n(3) The tax in respect of income from services rendered 3[and construction contracts] outside \nPakistan shall be charged at the rate of one per cent of the gross receipts, provided that 3[re","quote_sha256":"3b56f43c4d8e12a5c88263f2188bcbef2396ad61c104147799ca516affa8974d","reader_fragment":"p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-094ba41cb414a6e3ab85","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1541730,"character_end":1541747,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1541560,"character_end":1541977,"quote":"ed that 3[receipts \nfrom services and income from contracts] are brought into Pakistan in foreign exchange through \nnormal banking channel. \n4  Clause (3) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(3) (a) The tax in respect of income from services rendered outside Pakistan and construction \ncontrac","quote_sha256":"0b757e4e26d1baf99baf78a5ee7d3592cb501c87f0db915847b82943f616a5d0","reader_fragment":"p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1540800-1542400-ca55b6facf24d114","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-999d3687494d2972563a","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1542593,"character_end":1542610,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1542423,"character_end":1542840,"quote":"acts \nexecuted outside Pakistan shall be 50% of the rates as specified in clause (3) of Division III of Part III of the \nFirst Schedule.”]”  \n5Clause (3A) omitted by the Finance Act, 2014. The omitted clause (3A) read as follows:  \n \n“(3A) \nThe tax in respect of income from construction contracts out side Pakistan shall be \ncharged at the rate of one per cent of the gross receipts provided that such income is brou","quote_sha256":"10ff934865d39d19bdcd6b1d8770c3240ab6c8d36145bdb989fadde075e3212f","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60b1e307dc37c4695701","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1542943,"character_end":1542960,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1542773,"character_end":1542962,"quote":"ne per cent of the gross receipts provided that such income is brought into \nPakistan in foreign exchange through normal banking channel.” \n6 Clause (3B) inserted by the Finance Act, 2016. ","quote_sha256":"1280711b4e25440863bf4cec5f4bf585711c4b1d46fbeba9cb599b17dff99d8c","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1efee4e056e28340377e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1543869,"character_end":1543886,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1543699,"character_end":1544116,"quote":"sively made through a Special Rupee Convertible Account maintained \nwith a Bank in Pakistan.] \n                                            \n1  Clause (3B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(3B) The income of Pakistan Cricket Board derived from sources outside Pakistan including media \nright","quote_sha256":"5921c7d4a119fa143d2e5b239b32a3916ec6ddbb9da46d72e740689351638b10","reader_fragment":"p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1542400-1544000-ab59d0e437eead5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae1e5411e27d6ffda3c9","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1544860,"character_end":1544877,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1544690,"character_end":1545107,"quote":" authority: \nProvided further that the outstanding tax liability payable under this clause up to tax year \n2015 is paid by 30th June, 2016.”] \n2Clause (4) omitted by the Finance Act, 2003. The omitted clause (4) read as follows: \n“(4) In the case of an industrial undertaking set up in an area declared by the Federal Government \nto be a \"Zone\" within the meaning of the Export Processing Zones Authority Ordinance, 1","quote_sha256":"66a0f3fede1a9f9372d84a125bc8debee1ccebd5e98cbba37f341ea06ccc7890","reader_fragment":"p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a8dc711537c207792fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1545633,"character_end":1545650,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1545463,"character_end":1545880,"quote":"clause shall apply in respect of undertakings whose \nperiod of exemption under clause (124) of Part I will expire after the 30th June, 1997.” \n3Clause (5) omitted by the Finance Act, 2009. The omitted clause (5) read as follows: - \n“(5) The tax chargeable in respect of commission received by an export indenting agent or an export \nbuying house shall be at the rate equal to the rate of tax applicable to the exporte","quote_sha256":"b2f2f586b7b1f54feec702817d97966caade88c7df691134ade31dd07b7c5736","reader_fragment":"p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1544000-1545600-b1a997b95aad3bce","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-609477d9dcf5357d7db8","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546359,"character_end":1546376,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546189,"character_end":1546606,"quote":"nt in Pakistan, shall be the rate as provided in Avoidance \nof Double Taxation Treaty of the respective country of the non-resident.” \n5The word “for” substituted by the Finance Act, 2009. \n6 This expression inserted by the Finance Act, 2021. Earlier this expression was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n7 Full stop substituted by the Finance Act, 2011. \n8 Inserted by  the Finance Act, 2011. ","quote_sha256":"18711c5e98489a8fd0806c47c34ea00f55572c2f2652d49f871092c9afb2ee72","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-941ad0eb44a9c170a85c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546413,"character_end":1546430,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546243,"character_end":1546606,"quote":"ance \nof Double Taxation Treaty of the respective country of the non-resident.” \n5The word “for” substituted by the Finance Act, 2009. \n6 This expression inserted by the Finance Act, 2021. Earlier this expression was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n7 Full stop substituted by the Finance Act, 2011. \n8 Inserted by  the Finance Act, 2011. ","quote_sha256":"6f60b79e3d45541e5f35fda7c19703a244c02b6b10ec92e438c3201a324e3d8f","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-44313743da37f0445ef9","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546548,"character_end":1546565,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546378,"character_end":1546606,"quote":"\n6 This expression inserted by the Finance Act, 2021. Earlier this expression was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n7 Full stop substituted by the Finance Act, 2011. \n8 Inserted by  the Finance Act, 2011. ","quote_sha256":"9851fc767a788a9cf431ff1523f034d4fc17fd55f201a03b5a896225705204f8","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3f0c180c5e4cb7ba045f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546570,"character_end":1546604,"quote":"Inserted by  the Finance Act, 2011","quote_sha256":"26d2c2d593ccceb98f5740166cc983fd878c618557b8e8e6b374bb3a6ed4e04f","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1546400,"character_end":1546606,"quote":"erted by the Finance Act, 2021. Earlier this expression was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n7 Full stop substituted by the Finance Act, 2011. \n8 Inserted by  the Finance Act, 2011. ","quote_sha256":"10df535a7fddeff11536ddb2e2ba54a2d86c850288547af5d7536b721518a7de","reader_fragment":"p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1545600-1547200-84536090ea51b6bb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66031cefeb23771b2afb","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548306,"character_end":1548323,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548136,"character_end":1548553,"quote":"red under clauses (78) and (79) of Part I of the Second \nSchedule.] \n \n3[   ] \n4[   ] \n5[   ] \n                                            \n1Clause (5AA) inserted though Finance Act, 2020 dated 30th June, 2020 \n2 Clauses (5AB) and (5AC) inserted by the Finance Act, 2021. Earlier these clauses were inserted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n3Inserted by the Finance Act, 2007. \n4  Clause (5B) omitted b","quote_sha256":"251f40e87deaf72fbbdca12aa43b9307ede8805adbbb8257a3dc56aa9920efd5","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7fb69fa891db811a2f29","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548389,"character_end":1548406,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548219,"character_end":1548636,"quote":" ] \n5[   ] \n                                            \n1Clause (5AA) inserted though Finance Act, 2020 dated 30th June, 2020 \n2 Clauses (5AB) and (5AC) inserted by the Finance Act, 2021. Earlier these clauses were inserted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n3Inserted by the Finance Act, 2007. \n4  Clause (5B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second ","quote_sha256":"c2b0dc9089f63ea56229993c7050f0fcdc3b88e9837021e0d66e5ead8046b2c6","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f545b49e813323a050b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548509,"character_end":1548526,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548339,"character_end":1548756,"quote":", 2020 \n2 Clauses (5AB) and (5AC) inserted by the Finance Act, 2021. Earlier these clauses were inserted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n3Inserted by the Finance Act, 2007. \n4  Clause (5B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted  clause read as follows:  \n“(5B) The tax in respect of capital gains derived by","quote_sha256":"2371220c46a2cb9fa6d2ef082b943b9a3438dcc0d6969ef6fab6afb0f8333aae","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c707005c912922e0f1a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548559,"character_end":1548576,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548389,"character_end":1548806,"quote":"Finance Act, 2021. Earlier these clauses were inserted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n3Inserted by the Finance Act, 2007. \n4  Clause (5B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted  clause read as follows:  \n“(5B) The tax in respect of capital gains derived by a person from the sale of shares or assets by a \n","quote_sha256":"265094bba0a75edcd08d9bc0075c23c6ee53cf4cc4bde0337d3e4af09f9f6673","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b4b81c3e1cd5e71ea4ae","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548964,"character_end":1548981,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1548794,"character_end":1549211,"quote":"ssets by a \nprivate limited company to Private Equity and Venture Capital Fund shall be charged at the rate of \nten per cent of such gains.]” \n5Clause (6) omitted by the Finance Act, 2008. The omitted clause (6) read as follows: \n“(6) In the case of resident person the profit on Special US Dollar Bonds purchased out of any \nincremental deposits made in the existing foreign currency accounts on or after the 16th da","quote_sha256":"40b3f7e1813af55c9f829169d7573e640ed58c78776b219c33a04b528ca25443","reader_fragment":"p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1547200-1548800-fedfdd755ce52b2a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dc55398276e02dabfc7","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1550113,"character_end":1550130,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1549943,"character_end":1550360,"quote":" the rate of 0.25% from the 26th day of January 2021 till the 30th day \nof June, 2021. \n \n6[   ] \n                                            \n1Clause (7) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(7) In case of any resident individual, the tax from profit or interest of any National Savings \nSchemes of Directorate of National Savings or Post Office Savings Account in which invest","quote_sha256":"4e7a16e9842193e21f29b947215d71db8e473dd97286efcfd8fe7cdd9b8929b2","reader_fragment":"p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1548800-1550400-3ba18eb9ea846b66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa33990778cea0ab48d5","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1551051,"character_end":1551068,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1550881,"character_end":1551298,"quote":"f National \nSavings on, or after, the first day of July, 2001, where monthly installment in an account \ndoes not exceed one thousand rupees.” \n2Clause (8) omitted by the Finance Act, 2005. The omitted clause (8) read as follows: \n“(8) In the case of Daewoo Corporation, Seoul, Korea (hereinafter referred to as the Contractor), \npayments received in full or in part (including a payment by way of an advance) in pursu","quote_sha256":"65a1ecb34ce778a04c86ed23fe1ca0a2689ccbb2f2e7f184a6f7885ba29691b8","reader_fragment":"p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1550400-1552000-31aa9265c5f402d0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-422ff9e13eeb31f31844","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552515,"character_end":1552532,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552345,"character_end":1552762,"quote":"vided that the rate of 3% shall be applicable on production of an exemption \n \ncertificate issued by the Commissioner.” \n5 Clauses (9AA), (9AB) and (9AC) inserted by the Finance Act, 2021. Earlier theses clauses were   \ninserted through SROs 771(I)/2020 dated 24.08.2020 and 235(I)/2021 dated 23.02.2021.  \n6 Clause (9AC) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(9AC)  Subject to qu","quote_sha256":"439b70b6f365e78e5e385928c0be9e65dc284cfeb3c13ea915c544a9a5788d92","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae0eb706f2a301df40ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552682,"character_end":1552699,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1552512,"character_end":1552929,"quote":"he Finance Act, 2021. Earlier theses clauses were   \ninserted through SROs 771(I)/2020 dated 24.08.2020 and 235(I)/2021 dated 23.02.2021.  \n6 Clause (9AC) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(9AC)  Subject to quota allotment by Commerce Division, tax under section 148 shall be collected  \nat the rate of 0.25% on import of raw sugar imported by sugar mills from the 26th day of","quote_sha256":"53d55c60a54b5770617a12ab2e406bae0b4ab15358112ae478fc976b3419262f","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c25a482069964a655bb5","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553359,"character_end":1553376,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553189,"character_end":1553606,"quote":"orts shall not exceed \nfifty thousand metric tons per sugar mill and three hundred thousand metric tons in aggregate by the \nsugar industry.] \n  \n1Clause (9B) omitted by Finance Act, 2014. The omitted clause (9B) read as follows:  \n“(9B) \nTax under section 148 shall be collected at the rate of 1% on import value of remeltable steel \n(PCT Heading 72.04) and directly reduced Iron imported by an industrial undertakin","quote_sha256":"ceebddf084f881fca1308ad11a6fbda32f8f3879514af6fc178414888665fc29","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2f87c1490974a72ad5b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553653,"character_end":1553670,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553483,"character_end":1553900,"quote":" 1% on import value of remeltable steel \n(PCT Heading 72.04) and directly reduced Iron imported by an industrial undertaking for its own use.” \n \n2Clause (9C) omitted by Finance Act, 2014. The omitted clause (9C) read as follows: \n“(9C) Tax under section 148 shall be collected at the rate of 1% in case of manufacturers and 3% in \ncase of commercial importers covered under Notification No. S.R.O. 1125(I)/2011 dated","quote_sha256":"f39169265040b2005e0629a84ff939707b41d9c72c5cc78fb4b7fc2e1cf85dd0","reader_fragment":"p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1552000-1553600-4fac729d04bacaaa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ce7d91c09af531a8309","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553957,"character_end":1553974,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1553787,"character_end":1554204,"quote":"of manufacturers and 3% in \ncase of commercial importers covered under Notification No. S.R.O. 1125(I)/2011 dated the 31st \nDecember, 2011.” \n3Clause (10) omitted by the Finance Act, 2008. The omitted clause (10) read as follows: \n“(10)  In the case of M/s Fauji Foundation and Army Welfare Trust, so much of the income chargeable \nunder the head \"Income from business \" as is not exempt under clause (58) of Part I, ","quote_sha256":"c8bd99393aba778c38ca49a68f97866094be4bdfdf784213fdc06290420d418c","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-498e10a7c1fa377eae8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1554294,"character_end":1554311,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1554124,"character_end":1554541,"quote":" the head \"Income from business \" as is not exempt under clause (58) of Part I, shall be \ncharged to tax at the rate of 20% of such income.” \n4Clause (11) omitted by the Finance Act, 2006. The omitted clause (11) read as follows: \n“(11)  In the case of a non-resident O&M Contractor payments, received in full or in part including a \npayment by way of an advance, for the operation and maintenance of a private sector","quote_sha256":"6a5bbf555f1445635ee171541b45cf3eadc41506df58684cc35974f228c99ccb","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01de6c0ae95e44a297e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555009,"character_end":1555026,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1554839,"character_end":1555256,"quote":"ns which \nshall constitute the final discharge of tax liability by the O&M Contractor under this Ordinance in \nrespect of the said project.” \n5Clause (12) omitted by the Finance Act, 2006. The omitted clause (12) read as follows: \n“(12)  In the case of consortium of M/s. STFA Construction Company of Turkey and M/s. JDN of \nBelgium (hereinafter referred to as the contractor) all payments received in pursuance of th","quote_sha256":"de5e9b075148f082ba85388ae4833918c6554f7f42e312edaf1f6d6566c490ca","reader_fragment":"p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1553600-1555200-0b12c78cddaf210d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1dec56e234d023ab1bba","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555749,"character_end":1555766,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555579,"character_end":1555996,"quote":"d charged to tax at the rate of three per cent which shall \nconstitute final discharge of contractor's tax liability under this Ordinance.” \n6 Clause (13) omitted by the Finance Act, 2008. The omitted clause (13) read as follows: \n“(13) Tax under section 148 shall be collected at the rate of 1% on imports of capital goods and raw \nmaterial imported exclusively for its own use by a manufacturer registered with Sale","quote_sha256":"4afe33bb0ab3d7b25d34961b2a1da15658db86792b0650085f9788c956a324be","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a3110ed913ab4cabf9f","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556047,"character_end":1556064,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1555877,"character_end":1556294,"quote":" imports of capital goods and raw \nmaterial imported exclusively for its own use by a manufacturer registered with Sales Tax \nDepartment.” \n7 Clause (13A) omitted by the Finance Act, 2008. The omitted clause (13A) read as follows: \n“(13A)    In respect of phosphatic fertilizers imported and specified in Notification No. S.R.O. \n609(I)/2004, dated 16th July, 2004 the tax under section 148 of the Income Tax Ordinanc","quote_sha256":"4864f04afd52d6695e43bbc0067d456928e5ca5925ec1c7a6b619d87a26f1e92","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eeacd488d40be3e4404f","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556275,"character_end":1556301,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556105,"character_end":1556531,"quote":"s: \n“(13A)    In respect of phosphatic fertilizers imported and specified in Notification No. S.R.O. \n609(I)/2004, dated 16th July, 2004 the tax under section 148 of the Income Tax Ordinance, 2001 \nshall be collected at the rate of 1% of its import value as increased by customs-duty, sales tax and \nfederal excise duty, if any, levied thereon.” \n8 Clause (13B) omitted by the Finance Act, 2008. The omitted clause (13B) read ","quote_sha256":"cf95d771c8789555a9e54fd5a193eb1e4998121f1ab40f04ff37af5b628affac","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c66290ba3c3110eaf258","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556482,"character_end":1556499,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1556312,"character_end":1556634,"quote":"collected at the rate of 1% of its import value as increased by customs-duty, sales tax and \nfederal excise duty, if any, levied thereon.” \n8 Clause (13B) omitted by the Finance Act, 2008. The omitted clause (13B) read as follows: \n“(13B)  In respect of goods falling under HS Code 801.1100, 801.3200, 802.1200, 802.9010, ","quote_sha256":"c33a21014ab33cc9edaa50fe309b97715926e5c31947506c6c990b44bd3c2233","reader_fragment":"p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1555200-1556800-71186bae4ff3dfd3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-227b44e536aa537cb76f","source":"pk-code-f40603913b933194","title":"Central Board of Revenue of the First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557486,"character_end":1557558,"quote":"Central Board of \nRevenue of the First Schedule to the Customs Act, 1969","quote_sha256":"022de497a277490a1fd8c705e202d9fd729d2c23e5473cfed72bff97821fd77f","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557316,"character_end":1557788,"quote":"matographic film), 9613.1000 (Pocket lighters, gas fuelled, non-refillable) and 9613.2000 \n(Pocket lighters, gas fuelled, refillable) and such other goods as notified by Central Board of \nRevenue of the First Schedule to the Customs Act, 1969 (IV of 1969), imported, the tax under \nsection 148 shall be collected at the rate of 2% of its import value as increased by customs-duty, \nsales tax and federal excise duty, if any, levied thereon.” \n1Clause (13C) omitted by the ","quote_sha256":"e36cc3c1bdc8b619a908bcbc543ea83a063e950d2c72445547bf16cf9b0a5e8d","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-777fd890f82854429164","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557788,"character_end":1557805,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557618,"character_end":1558035,"quote":" collected at the rate of 2% of its import value as increased by customs-duty, \nsales tax and federal excise duty, if any, levied thereon.” \n1Clause (13C) omitted by the Finance Act, 2015. The omitted clause (13C) read as follows:- \n“(13C)  In respect of manufacturers of cooking oil or vegetable ghee or both, the rate of income tax \non purchase of locally produced edible oil shall be 2% of the purchase price.” \n2C","quote_sha256":"8062e569526f788571bda150da8484377f9b75a588aa22147a48c9490db8c29f","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27b25e33d1f7ce3ba113","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558062,"character_end":1558079,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1557892,"character_end":1558309,"quote":"oking oil or vegetable ghee or both, the rate of income tax \non purchase of locally produced edible oil shall be 2% of the purchase price.” \n2Clause (13D) omitted by the Finance Act, 2005. Earlier clause (13D) was inserted by S.R.O. \n769(I)/2004, dated 06.09.2004. The omitted clause (13D) read as follows:  \n“(13D)  In respect of import of polyester yarn/fibre all types, the tax under section 148 shall be \ncollecte","quote_sha256":"370d17148ca3025e6eb86df0469d7a08e710deef92303b7262b010ef060e0768","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0db69f4ef21b71f166c","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558462,"character_end":1558479,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558292,"character_end":1558709,"quote":"hall be \ncollected at the rate of two per cent of the value of such items as increased by customs-duty and \nsales tax, if any, levied thereon.” \n3Clause (13E) omitted by Finance Act, 2014. The omitted clause (13E) read as follows: \n \n“(13E) In respect of potassic fertilizers imported in pursuance of Economic Coordination \nCommittee of the cabinet’s decision No. ECC-155/12/2004 dated the 9th December, 2004, the tax","quote_sha256":"27aaa119496a4ddb3ba54eb7cd7fcfd22d1c21e10f140541f4cc5ce806cd961b","reader_fragment":"p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1556800-1558400-9df39ea0dc807b72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e470566b79c9a6f6c68","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558736,"character_end":1558762,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558566,"character_end":1558992,"quote":"s imported in pursuance of Economic Coordination \nCommittee of the cabinet’s decision No. ECC-155/12/2004 dated the 9th December, 2004, the tax under \nsection 148 of the Income Tax Ordinance, 2001 shall be collected at the rate of one per cent of its \nimport value as increased by customs-duty and sales tax, if any, levied thereon.” \n4 Clause (13F) omitted by S.R.O. 1037(I)/2005, dated 14.10.2005. The omitted clause (13F) r","quote_sha256":"5b6ea3b2973e8b290dd3bd91893663bb2a251448e03d61bb641ff9778f840362","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-23605322f384a3ef2f62","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559095,"character_end":1559122,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1558925,"character_end":1559352,"quote":"y S.R.O. 1037(I)/2005, dated 14.10.2005. The omitted clause (13F) read as \nfollows:  \n“(13F) In respect of import of blankets (acrylic), the tax under section 148 of the Income Tax \nOrdinance, 2001 shall be collected at the rate of two per cent of the value of such items as \nincreased by customs-duty and sales tax, if any, levied thereon.” \n5Clause (13G) omitted by S.R.O.140(I)/2013, dated 26.02.2013. The omitted clause (13","quote_sha256":"2bbdce8fae98e0ecb603505ded1a0990cd74471c166ca5977d6f99271e565f5c","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4b002c1b545cf0f9cda","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559653,"character_end":1559670,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1559483,"character_end":1559900,"quote":"ed by customs-duty, sales tax and federal excise duty, if any levied thereon: \n \n \niv.  \nGold; \n \nv.  \nMobile telephone sets; \n \nvi.  \nSilver;” \n6Clause (13H) omitted by Finance Act, 2008. The omitted clause (13H) read as follows: \n \n“(13H) Tax under section 148 on the following items shall be collected @ 2% of their import value \nas increased by Customs duty, Federal Excise Duty and sales tax, if any levied there","quote_sha256":"0855db24391ad7b9914129f4ac6671f4b7d1d1127ed932903a7e142d7e0d5f04","reader_fragment":"p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1558400-1560000-ff129ebdd27b33fe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8d654631794b4c808525","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560543,"character_end":1560560,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560373,"character_end":1560790,"quote":"615 \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n5[  ] \n6[  ] \n7[  ] \n8[  ] \n                                            \n(viii) \nPesticides and wedicides.” \n1Clause (13HH) omitted by Finance Act, 2014. The omitted clause (13HH) read as follows: \n \n“(13HH) Tax shall be deducted under section 153 at the rate of 1% on the sale value of rice to \nbe sold by Rice Exporters Association of Pakistan (REAP) to Utility Store Corporation,","quote_sha256":"0cc8fa04e6f8cb80903a2fbc55d6b9f7c3a1fc40a6d467791c154c28d3b38218","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8661f8dcf2bcb7157e6c","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560959,"character_end":1560976,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1560789,"character_end":1561206,"quote":", in accordance \nwith the provisions of the agreement, signed with Ministry of Food, Agriculture and Livestock (MINFAL) \non May 5, 2008.” \n2Clause (13HHH) omitted by the Finance Act, 2014. Earlier it was inserted by SRO 645(I)/2008, dated \n20.06.2008. The omitted clause (13HHH) read as follows: \n “(13HHH)  Tax shall be deducted under section 153 at the rate 0.75% on the sale value of rice to be \nsold by Rice Expor","quote_sha256":"94e5092a53c07b25e5d57d4124bb77963a9ac0f42a9c0849425dad36e14f0b47","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d43af80bb8ef1845404c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561520,"character_end":1561537,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561350,"character_end":1561767,"quote":"try of Food, Agriculture and Livestock \n(MINFAL) on May 5, 2008:  \n \nProvided that this clause shall be applicable up to June 30, 2008.” \n \n3Clause “(14)” omitted by the Finance Act, 2015. The omitted clause (14) read as follows:- \n“(14) \nIn case of owners of 3[goods transport vehicles], the rate of tax as specified in clause (i) of \nDivision III of Part IV of First Schedule shall be reduced to Rs.2 per kilogram o","quote_sha256":"a10e12db520516068d68b210301dfbbf6824993eda7d9877849e9465b5896a02","reader_fragment":"p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1560000-1561600-eedee105ebd414c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ae23a93f81dcac0be5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561818,"character_end":1561835,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561648,"character_end":1562065,"quote":"of tax as specified in clause (i) of \nDivision III of Part IV of First Schedule shall be reduced to Rs.2 per kilogram of the laden weight.” \n4Clause (14A) omitted by the Finance Act, 2015. The omitted clause (14A) read as follows:- \n“(14A) In case of passenger transport vehicles, the rate of tax as specified in sub-clause (c) of \nclause (2) in Division III of Part IV of the First Schedule shall be reduced to 250 r","quote_sha256":"fda105ada2cbd5a486e94860ba4151565d5647ce0c573a427533347877e19175","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-398cdafeca5afa7d9ae8","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1562123,"character_end":1562140,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1561953,"character_end":1562370,"quote":"fied in sub-clause (c) of \nclause (2) in Division III of Part IV of the First Schedule shall be reduced to 250 rupees per seat \nper annum.” \n5Clause (14B) omitted by the Finance Act, 2015. The omitted clause (14B) read as follows:-  \n“(14B) In case of owners of goods transport vehicles, the rate of tax as specified in clause (i) of \nDivision III of Pat IV of First Schedule shall be reduced to two Rupees per kilogr","quote_sha256":"3a5ed0fd8bb06e947fb24d6ce220a0dd4fddc22abcc6102a34967b52d6aba5c0","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2458573e6520b4529b6a","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1562921,"character_end":1562938,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1562751,"character_end":1563168,"quote":" already paid from 1st day of July, 2012, as per rates specified in \nDivision III of part IV of the First Schedule, shall not be refunded.” \n6 Clause (14) omitted by the Finance Act, 2008. The omitted clause (14) read as follows: \n“(14)  Tax shall be deducted under section 154 at the rate of 0.75% from foreign exchange proceeds \non account of exports of – \n \n(i)  \nrice marketed under a brand name up to fifty kilog","quote_sha256":"17ff11ebe07fdf5ac92861a9d8b799871d80c96dfbd190c7f0b75f6a1e873c4f","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b1243b77f1640a21ea7","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563365,"character_end":1563382,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563195,"character_end":1563612,"quote":" and bottled fish including sea-food and other food items; and \n \n(iii) \nprecious and semi-precious stones whether uncut, cut, or polished.” \n7Clause (15) omitted by the Finance Act, 2008. The omitted clause (15) read as follows: \n“(15) Tax shall be deducted under section 154 at the rate of 0.75% from foreign exchange proceeds \non account of exports of fish and fisheries products packed in retail packs of five hun","quote_sha256":"65113e8980f11b836461d626815fa3abd999ddd764175d67bc351d70f04f6270","reader_fragment":"p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1561600-1563200-18c8e227041cc42f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e2a4a5660c655e452a2b","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563673,"character_end":1563690,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1563503,"character_end":1563920,"quote":"gn exchange proceeds \non account of exports of fish and fisheries products packed in retail packs of five hundred grams to \ntwo kilograms.” \n8 Clause (16) omitted by the Finance Act, 2008. The omitted clause (16) read as follows: \n“(16)  In the case of a non-resident company, rate of deduction of tax under section 150 on dividends \nreceived from a company engaged exclusively in mining operations, other than petrol","quote_sha256":"58ae5f702f3329a74af290eb7baec89ac282ac2eff3a5bb7d50dc3036aba1234","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc910bf624d6ce6e193f","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1564671,"character_end":1564688,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1564501,"character_end":1564918,"quote":"ds shall be computed in \naccordance with the following formula, namely:-  \n  \nAXB/C  \n  \nWhere-  \n  \n                                            \n1Clause (17) omitted by Finance Act, 2014. The omitted clause (17) read as follows: \n \n“(17) \n The rates of tax as specified in Division III of Part-I of First Schedule shall be reduced \nto 7.5% in case of dividends declared or distributed by purchaser of a power project","quote_sha256":"26cc0ae16a8917d0a1c485731e201a308af7d29b92f15842709fcb05756594cf","reader_fragment":"p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1563200-1564800-874c8585c8c9c730","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d645be5ae79b002f5551","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1564971,"character_end":1564988,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1564801,"character_end":1565218,"quote":"First Schedule shall be reduced \nto 7.5% in case of dividends declared or distributed by purchaser of a power project privatised by \nWAPDA.” \n2 Clauses (18) added by the Finance Act, 2002. \n3  Clause (18) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(18)  In the case of a modaraba the rate of income t","quote_sha256":"10d84a35078136b1a36d95e0380b178d3c3715eb1acedfcc8228fd6c08bdcf3b","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07fbf43bb51cab27d65b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565021,"character_end":1565038,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1564851,"character_end":1565268,"quote":"f dividends declared or distributed by purchaser of a power project privatised by \nWAPDA.” \n2 Clauses (18) added by the Finance Act, 2002. \n3  Clause (18) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(18)  In the case of a modaraba the rate of income tax shall be 25% of total income excluding such \npa","quote_sha256":"6dc2556dcd46076fc026b48eae858912e66aa5e9558ed04ed19441f7a0f54ed4","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22c6036ff0b3a5d7a21d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565397,"character_end":1565430,"quote":"Inserted by the Finance Act, 2014","quote_sha256":"c91412b16ba204a3908e7f562b254dcd8fa211c2edcf2ff45ab19636efac7e93","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565227,"character_end":1565660,"quote":"be 25% of total income excluding such \npart of total income to which Division III of Part I of the First Schedule or section153 or section 154 \napplies.] \n4 Clause (18A) Inserted by the Finance Act, 2014. \n5  Clause (18A) omitted by the Finance Act, 2021. The omitted clause read as follows:  \n“(18A) The rate of tax as specified in Division II of Part 1 of the First Schedule shall be reduced to \n20% for a company setting up an ind","quote_sha256":"84ebd623286c9cd45c3b078a8a70aa1a5878c349d245706d737c5968335ed3fd","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f0175dce03498f2f2770","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565464,"character_end":1565481,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565294,"character_end":1565711,"quote":"h Division III of Part I of the First Schedule or section153 or section 154 \napplies.] \n4 Clause (18A) Inserted by the Finance Act, 2014. \n5  Clause (18A) omitted by the Finance Act, 2021. The omitted clause read as follows:  \n“(18A) The rate of tax as specified in Division II of Part 1 of the First Schedule shall be reduced to \n20% for a company setting up an industrial undertaking between the first day of July, ","quote_sha256":"f2435dc949c67a3dac3769f143be3eec58cb335350acbc925fdebb4158f271cd","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-52dac068916c003270c0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1566078,"character_end":1566095,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565908,"character_end":1566325,"quote":": \nProvided that fifty percent of the cost of the project including working capital is through owner \nequity foreign direct investment.]” \n6 Clause (18B) inserted by the Finance Act, 2016. \n7  Clause (18B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(18B) The rate of tax as specified in Division II o","quote_sha256":"7bf1920dd580b2981e024aee1b0315874fa0109e3f3afb21603493f7dc0e7eb0","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0cb1c5a461bb3c7cce11","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1566129,"character_end":1566146,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1565959,"character_end":1566376,"quote":"roject including working capital is through owner \nequity foreign direct investment.]” \n6 Clause (18B) inserted by the Finance Act, 2016. \n7  Clause (18B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(18B) The rate of tax as specified in Division II of Part I of the First Schedule shall be reduced by ","quote_sha256":"f850a035bd66b64098bff1b809e404d1f39a963877db04a908e882b701a2e481","reader_fragment":"p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1564800-1566400-4ce50be23921a9eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1cf1e2ebb537832629a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1566841,"character_end":1566858,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1566671,"character_end":1566860,"quote":"clared taxable income for the last three consecutive tax years; and \n(d) \nhas issued dividend for the last five consecutive tax years.”]” \n8 Clause (18C) inserted by the Finance Act, 2021. ","quote_sha256":"aa3467478c400082f2210505d13b767971bf5bbbd2ff4769751b47439d9dc0c8","reader_fragment":"p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4c455151dfa7f664b00","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1567643,"character_end":1567660,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1567473,"character_end":1567890,"quote":"rnal auditor shall \nissue a certificate to this effect.] \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n \n5[  ] \n                                            \n1Clause (19) omitted by the Finance Act, 2014. The omitted clause (19) read as follows: \n “(19)  In respect of tax year commencing on or after the first day of July, 2002,the rate of income \ntax in respect of income of amalgamated company for its different businesses shall b","quote_sha256":"914710ae01d49eb3b25b8ad956492e6a0b881ab3f5659485d6e7f57dd392a270","reader_fragment":"p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d96a61ebe4d2f5656acf","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1568078,"character_end":1568095,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1567908,"character_end":1568325,"quote":"licable to such businesses in the relevant tax year for the tax year in which amalgamation takes \nplace and two tax years next following.” \n \n2Clause (20) omitted by the Finance Act, 2014. The omitted clause (20) read as follows: \n“(20)  The rates of tax as specified in clause (b) of Division-III of Part-I of First Schedule shall \nbe reduced to 7.5% in case of dividend declared or distributed on shares of a compan","quote_sha256":"e95e3d667a41a2faadf9bad414cbbbe4885bc8b7e0936bdf37610e7c9d9f984d","reader_fragment":"p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1566400-1568000-0e6cab07f962bbbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e88406a3dd5d812bc226","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1568387,"character_end":1568404,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1568217,"character_end":1568634,"quote":"f First Schedule shall \nbe reduced to 7.5% in case of dividend declared or distributed on shares of a company set up for \npower generation.” \n3Clause (21) omitted by the Finance Act, 2015. The omitted clause (21) read as follows: \n“(21)  In the case of any resident person engaged in the business of shipping, a presumptive income \ntax shall be charged in the following manner, namely:- \n(a)  ships and all floating c","quote_sha256":"a36b185f787d71cddb04482680462b8b22692727c9e478fb80551d8e345ca3e3","reader_fragment":"p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a196fed30b904e2622a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1569723,"character_end":1569740,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1569553,"character_end":1569970,"quote":"lent on the first day of \nDecember in the case of a company and the first day of September in other cases in the relevant \nassessment year.” \n4Clause (22) omitted by the Finance Act, 2007. The omitted clause (22) read as follows; \n“[(22)  \nIn respect of companies getting enlisted on any stock exchange in Pakistan during the \nperiod first July, 2005 to thirtieth June, 2006, the rate of income tax shall be reduced b","quote_sha256":"0973261d6c19d5b91ac574e455e686f61e5443581929ff5256254a085f1bd58f","reader_fragment":"p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1568000-1569600-68d95df4b1dff124","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fe10d13df6b8cce6ee25","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570007,"character_end":1570024,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1569837,"character_end":1570067,"quote":"any stock exchange in Pakistan during the \nperiod first July, 2005 to thirtieth June, 2006, the rate of income tax shall be reduced by 1%.]” \n5Clause (23) omitted by the Finance Act, 2014. The omitted clause (23) read as follows: ","quote_sha256":"a29df3cff86ec99bbf1e1d5e92c9f353463a94425e8e355def75003818ed3ad5","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-595da07d94c52e4e2b4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570706,"character_end":1570723,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570536,"character_end":1570953,"quote":" collected at the \nrate of 1% of its import value as increased by customs-duty, sales tax and federal excise duty], if any \nlevied thereon.” \n1Clause (24) omitted by the Finance Act, 2014. The omitted clause (24) read as follows: \n“(24)  In respect of pulses imported, the tax under section 148 shall be collected at the rate of \ntwo per cent of the value of such pulses as increased by customs-duty, sales tax and fe","quote_sha256":"c6126534618f6ac0b8c32c77eb71a15b768cdd9b54efa3ef879ed6741dce156a","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48430cc688ac86087f9b","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571017,"character_end":1571034,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570847,"character_end":1571264,"quote":"ed at the rate of \ntwo per cent of the value of such pulses as increased by customs-duty, sales tax and federal excise \nduty], if any, levied thereon.” \n2Inserted by the Finance Act, 2009. \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2010. \n5 The expression “and for large distribution houses who fulfill all the conditions for a large import house \nas laid down under clause (d) of","quote_sha256":"a357a8075bc11f19ab801dc64b8580532e37a08ffec8b6a8cefc0b481bafafd5","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc63aff0a447cfe8a31d","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571066,"character_end":1571083,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570896,"character_end":1571313,"quote":"uch pulses as increased by customs-duty, sales tax and federal excise \nduty], if any, levied thereon.” \n2Inserted by the Finance Act, 2009. \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2010. \n5 The expression “and for large distribution houses who fulfill all the conditions for a large import house \nas laid down under clause (d) of sub-section (7) of section 148, for large import","quote_sha256":"8ea0093e87384bd539d4e00c0d549053f521607503b81e86b2910167d401b1fc","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-67a62bee18b7cea4bdaf","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571103,"character_end":1571120,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1570933,"character_end":1571350,"quote":"ty, sales tax and federal excise \nduty], if any, levied thereon.” \n2Inserted by the Finance Act, 2009. \n3 Expression inserted by the Finance Act, 2024. \n4Inserted by the Finance Act, 2010. \n5 The expression “and for large distribution houses who fulfill all the conditions for a large import house \nas laid down under clause (d) of sub-section (7) of section 148, for large import houses,” omitted by \nthe Finance Act","quote_sha256":"e6aee31f4eb073ef8afe62016eebd5913046b8c6e14b2ea727aa4170dcb5c85e","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-069acfdef9cd4c66888a","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571339,"character_end":1571356,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571169,"character_end":1571586,"quote":"ouses who fulfill all the conditions for a large import house \nas laid down under clause (d) of sub-section (7) of section 148, for large import houses,” omitted by \nthe Finance Act, 2021. \n6 Clause (24AA) added by the Finance Act, 2018. \n7  Clause (24AA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(","quote_sha256":"57ad8e143e57bab772bac9f357e4b6a74237334275de05c969a16e60d0a25b90","reader_fragment":"p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1569600-1571200-fe5b0fcfe2edeb90","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18b5ec5b82317ef1e8b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571388,"character_end":1571405,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571218,"character_end":1571635,"quote":"import house \nas laid down under clause (d) of sub-section (7) of section 148, for large import houses,” omitted by \nthe Finance Act, 2021. \n6 Clause (24AA) added by the Finance Act, 2018. \n7  Clause (24AA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(24AA) The rate of tax, under section 152 in the c","quote_sha256":"ef180cb518622f6360cc18e744f05dc88438cf7bffdc98591b5557354738a2e2","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd4b88390e75865968c5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571440,"character_end":1571457,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571270,"character_end":1571687,"quote":"ection (7) of section 148, for large import houses,” omitted by \nthe Finance Act, 2021. \n6 Clause (24AA) added by the Finance Act, 2018. \n7  Clause (24AA) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(24AA) The rate of tax, under section 152 in the case of M/S CR-NORINCO JV (Chinese \nContractor) as re","quote_sha256":"73c071322b071b99a6e9b2ff756323fa3e48121fcda4155f318bb5359bb3f0eb","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b0f0ccf91aa4727c336a","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571994,"character_end":1572011,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571824,"character_end":1572241,"quote":"d mechanical (E&M) equipment for construction \nof the Lahore Orange Line Metro Train Project, shall be 6% of the gross amount of payment.]” \n8Clause (24B) omitted by the Finance Act, 2014. The omitted clause (24B) read as follows:  \n \n“(24B) (a)  \nIn case of Steel Melters, who have opted under the Sales Tax Special \nProcedure Rules 2007.— \n(i)  \nfor the Tax Year 2011, the rate of minimum tax under sub-section (1) ","quote_sha256":"ac7be4237f65a6767bfc50ce03d9df73d36c500c71670818a1b55f0ebc0f193f","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-039b9b2ab29ab9e67df6","source":"pk-code-f40603913b933194","title":"Sales Tax Special Procedure Rules 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572123,"character_end":1572162,"quote":"Sales Tax Special \nProcedure Rules 2007","quote_sha256":"76dea7375249fdde0d567e73e0d9330ee6e0abaf4285380eb9c1f15cb7e9ec5c","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1571953,"character_end":1572392,"quote":"payment.]” \n8Clause (24B) omitted by the Finance Act, 2014. The omitted clause (24B) read as follows:  \n \n“(24B) (a)  \nIn case of Steel Melters, who have opted under the Sales Tax Special \nProcedure Rules 2007.— \n(i)  \nfor the Tax Year 2011, the rate of minimum tax under sub-section (1) of section \n113 shall be 0.5% of turnover of Rs. 280 per metric ton, whichever is higher, \nprovided that the consequent tax liability is deposited by 3","quote_sha256":"3f290c626512cbefb48c5c817dd07dbb0ad89378ef69a2b3968b632764f71b0e","reader_fragment":"p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1571200-1572800-3bca7f9fb2a033a7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d6d711e9ac662fb20927","source":"pk-code-f40603913b933194","title":"Sales Tax Special Procedure Rules, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573059,"character_end":1573099,"quote":"Sales Tax Special Procedure \nRules, 2007","quote_sha256":"37a1e758c7c798aca2459c23f504950ec0956bc6fdea2c689a009f15b8cb5e0a","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1572889,"character_end":1573329,"quote":"er provided that the consequent tax liability \nfor the Tax Year 2011 is deposited by 30th June, 2012.  \n(b)  \nIn case of Steel Re-rolling Mills, who have opted under the Sales Tax Special Procedure \nRules, 2007.— \n(i)  \nfor the Tax Year 2011, the rate of minimum tax under sub-section (1) of section \n113 shall be 0.5% of turnover of Rs.315 per metric ton, whichever is higher, \nprovided that the consequent tax liability is deposited by 31","quote_sha256":"d20f78bdb1f519427aba29fed6143a92e2199c024280d8c71e7306a96469b6cd","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fd6c6a63d80d50bd775","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574077,"character_end":1574097,"quote":"Sales Tax Act, \n1990","quote_sha256":"ccc7f3fd7a286d0e2cb3271face51b4c0bb05601173f6ba9e0ec0058c4c79144","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573907,"character_end":1574327,"quote":"of gross amount of \npayments subject to the condition that beneficiaries of reduced rate are appearing \non the Active Taxpayers’ Lists issued under the provisions of the Sales Tax Act, \n1990 and the Income Tax Ordinance, 2001 (XLIX of 2001):  \n  \nProvided that the benefit under this clause shall only be available to those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with B","quote_sha256":"a0163b550846558aaa89304d06ae86d79a59d11cbe51d9b9461e9599ad00fbad","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-341ce5576eb60a5f24de","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574106,"character_end":1574132,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1573936,"character_end":1574362,"quote":"subject to the condition that beneficiaries of reduced rate are appearing \non the Active Taxpayers’ Lists issued under the provisions of the Sales Tax Act, \n1990 and the Income Tax Ordinance, 2001 (XLIX of 2001):  \n  \nProvided that the benefit under this clause shall only be available to those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with Board or its computerized system for","quote_sha256":"fd4893d8c049730accef542170ae9cfcdc8da5ba3919934fac4113e9d8831b94","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13003e803a6bdc847d29","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574266,"character_end":1574285,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1574096,"character_end":1574515,"quote":"0 and the Income Tax Ordinance, 2001 (XLIX of 2001):  \n  \nProvided that the benefit under this clause shall only be available to those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with Board or its computerized system for real time reporting of sales \nor receipts.] \n \n4[  ]  \n \n5[   ] \n \n6[(24CB) The rate of tax under clauses (b) and (c) of sub-section (1) of section 153 ","quote_sha256":"4f81715419d2266cc30e70da3a2b7865a0ffe20b16fb19d93b5570fbc386edc7","reader_fragment":"p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1572800-1574400-667537eb0c043bd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-11b9bfe6c53129581174","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575272,"character_end":1575289,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575102,"character_end":1575519,"quote":"c ton, whichever is higher, provided that the consequent tax liability for the tax year 2011 is \ndeposited by 30th June, 2012.” \n1New clauses (24C) & (24D) added through Finance Act, 2019.  \n2  Clause (24C) substituted by the Finance Act, 2021. Earlier an amendment was made through Tax \nLaws (Amendment) Ordinance, 2021. The substituted clause read as follows:  \n“(24C)  The rate of tax under clause (a) of sub-secti","quote_sha256":"179ced58bc3cd6b16f6b5f070db8fe946d2696e559e7be81ef09d950b66b9ac2","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7723ae8450187a9b439","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575328,"character_end":1575345,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575158,"character_end":1575575,"quote":" tax liability for the tax year 2011 is \ndeposited by 30th June, 2012.” \n1New clauses (24C) & (24D) added through Finance Act, 2019.  \n2  Clause (24C) substituted by the Finance Act, 2021. Earlier an amendment was made through Tax \nLaws (Amendment) Ordinance, 2021. The substituted clause read as follows:  \n“(24C)  The rate of tax under clause (a) of sub-section (1) of section 153 in case of dealers and sub-\ndealer","quote_sha256":"2d55a0e97636e8b11e55e00cfdb08f670e39d8a433b9bd33ccdba6375a8bd8f0","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-288923a665945ab248ef","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575717,"character_end":1575734,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575547,"character_end":1575964,"quote":"e of dealers and sub-\ndealers of sugar, cement and edible oil, as recipient of the payment, shall be 0.25% of the gross \namount of payments.]” \n3 Expression added by the Finance Act, 2022.  \n4New clause (24CA) inserted through Finance Act, 2020 dated 30th June, 2020 \n5 Clause (24CA) omitted by the Finance act, 2025. The omitted clause read as follows: \n  “(24CA) The rate of tax under clause (a) of sub-section (1) ","quote_sha256":"502b2239c5b1cf5fd48475b01d7c2f11b3bca17d648e6e13d03c195bf8efa1b7","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e99a2cd8c61596cb1ce2","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575774,"character_end":1575791,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575604,"character_end":1576021,"quote":" oil, as recipient of the payment, shall be 0.25% of the gross \namount of payments.]” \n3 Expression added by the Finance Act, 2022.  \n4New clause (24CA) inserted through Finance Act, 2020 dated 30th June, 2020 \n5 Clause (24CA) omitted by the Finance act, 2025. The omitted clause read as follows: \n  “(24CA) The rate of tax under clause (a) of sub-section (1)  of section 153 in case of a person, other \nthan a compan","quote_sha256":"09ca5411bac94d879130cdd6699855eebf6a148c5b9090621c3851721b943036","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c2ee716743cbf5cca43","source":"pk-code-f40603913b933194","title":"Finance act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575846,"character_end":1575863,"quote":"Finance act, 2025","quote_sha256":"8f00512041d7440a71f66b73e5f243e17cbdb3a14ae8ed94ff1daba57c5a7380","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1575676,"character_end":1576093,"quote":"f payments.]” \n3 Expression added by the Finance Act, 2022.  \n4New clause (24CA) inserted through Finance Act, 2020 dated 30th June, 2020 \n5 Clause (24CA) omitted by the Finance act, 2025. The omitted clause read as follows: \n  “(24CA) The rate of tax under clause (a) of sub-section (1)  of section 153 in case of a person, other \nthan a company, as a recipient of payment for goods supplied to Utility Stores Corpor","quote_sha256":"2e044d710c332adf03c30fe03f9a7d9b98ef333e7315469538a0e32efefb4d7a","reader_fragment":"p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1574400-1576000-c23a4f4de840ff6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f3d4c0cb3703e6ed4410","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1576749,"character_end":1576766,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1576579,"character_end":1576768,"quote":"er clause (a) of   \nsub-section (1) of section 153 is less than 1.5% of the gross amount of payment under any provisions \nof the Ordinance.” \n6 Clause (24CB) inserted by Finance Act, 2025. ","quote_sha256":"356a0b936246798ad247ae1c0b5cf17e0d65fbf10337707b99b6292707158936","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-487bff9c3999fc58c641","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577639,"character_end":1577658,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577469,"character_end":1577888,"quote":"d edible oil shall be 0.25% \nsubject to the condition that beneficiaries of reduced rate are appearing on the \nActive Taxpayers’ Lists issued under the provisions of the Sales Tax Act, 1990 and \nthe Income Tax Ordinance, 2001:  \n  \nProvided that the benefit under this clause shall be available to only those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with Board or its co","quote_sha256":"6d5d13a4dc43f0c7aea238a51d657d25042d55c92b25de386b4f3158cbabc98b","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4606caeeeed6f5d02e1c","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577668,"character_end":1577694,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577498,"character_end":1577924,"quote":"subject to the condition that beneficiaries of reduced rate are appearing on the \nActive Taxpayers’ Lists issued under the provisions of the Sales Tax Act, 1990 and \nthe Income Tax Ordinance, 2001:  \n  \nProvided that the benefit under this clause shall be available to only those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with Board or its computerized system for real time repo","quote_sha256":"ff441406f14f5f12247ac0a7be5562bea6d9b4ba6027d083e7fbe43879256e2d","reader_fragment":"p-r-2b2ba404-1576000-1577600-31d86922aba59bac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1576000-1577600-31d86922aba59bac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e67dffa6d8c0bc483a2","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577813,"character_end":1577832,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1577643,"character_end":1578062,"quote":"s Tax Act, 1990 and \nthe Income Tax Ordinance, 2001:  \n  \nProvided that the benefit under this clause shall be available to only those \nTier-1 retailers as defined under Sales Tax Act, 1990 who are integrated and \nconfigured with Board or its computerized system for real time reporting of sales \nor receipts.] \n \n3[  ] \n \n4[  ] \n \n5[(27) The tax on payments under the Compulsory Monetization of Transport \nFacility for","quote_sha256":"29787ab550532e29c3184fd1b04c1ceaf78b45a6232fbf5d781d6d86046e29d3","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34eaa313c4409414ae59","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578299,"character_end":1578316,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578129,"character_end":1578546,"quote":"r’s \nsalary) shall be charged at the rate of 5% as a separate block of income.] \n \n6[  ] \n                                            \n1  Clause (24D) substituted by the Finance Act, 2021. Earlier an amendment was made through Tax \nLaws (Amendment) Ordinance, 2021. The substituted clause read as follows:  \n“(24D) The rate of minimum tax under sub-section (1) of section 113 in case of dealers and sub-\ndealers of su","quote_sha256":"63e85acbe8c00acef1f2d6dfc04814deff0987d5af552c1c00b1ac2bee00b15b","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed061fdc325abb03c110","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578742,"character_end":1578761,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578572,"character_end":1578991,"quote":" shall be 0.25% subject to the condition that the names of \nsuch dealers and sub-dealers are appearing on the active taxpayers’ lists issued under the provisions \nof the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of 2001).]” \n \n2 Expression added by the Finance Act, 2022.  \n3Clause (25) omitted by the Finance Act, 2007. The omitted clause (25) read as follows: \n“(25) Services of sizing, weaving sti","quote_sha256":"6977faaa553ae19c08f8e98199a66a69b159f6b3c5f39608f1ceede0cfeb58c3","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-99ffc49e7f56789e6754","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578770,"character_end":1578796,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578600,"character_end":1579026,"quote":"he condition that the names of \nsuch dealers and sub-dealers are appearing on the active taxpayers’ lists issued under the provisions \nof the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of 2001).]” \n \n2 Expression added by the Finance Act, 2022.  \n3Clause (25) omitted by the Finance Act, 2007. The omitted clause (25) read as follows: \n“(25) Services of sizing, weaving stitching, dying, printing, embroidery","quote_sha256":"a2e07f98ca18211386d5e4db1d2382f5e5c51fca0d73e1746c1f146b52018d3c","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12c043ecc594a23dbdd2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578844,"character_end":1578861,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578674,"character_end":1579091,"quote":" on the active taxpayers’ lists issued under the provisions \nof the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of 2001).]” \n \n2 Expression added by the Finance Act, 2022.  \n3Clause (25) omitted by the Finance Act, 2007. The omitted clause (25) read as follows: \n“(25) Services of sizing, weaving stitching, dying, printing, embroidery and washing rendered or \nprovided to an exporter or an export ho","quote_sha256":"2cbe91d732aa0f9b09369c53e57d9eb86c6f1255cfcc432191ab1e20ffb9759f","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98d9d616e147508d0b19","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578893,"character_end":1578910,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1578723,"character_end":1579140,"quote":"provisions \nof the Sales Tax Act, 1990 and the Income Tax Ordinance, 2001 (XLIX of 2001).]” \n \n2 Expression added by the Finance Act, 2022.  \n3Clause (25) omitted by the Finance Act, 2007. The omitted clause (25) read as follows: \n“(25) Services of sizing, weaving stitching, dying, printing, embroidery and washing rendered or \nprovided to an exporter or an export house shall be treated as export and chargeable to ","quote_sha256":"4e9ae114d7817154babc63d8158c6fe29ca6e66cd578eddfd376826b6d2e95c4","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a71d0e9720a69abc75b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579353,"character_end":1579370,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579183,"character_end":1579600,"quote":"pplicable to the exporter on export of goods to which such services \nrelate as specified in Division IV of Part III of the First Schedule.”. \n4Clause (26) omitted by the Finance Act, 2014. The omitted clause (26) read as follows: \n“(26) The rate of tax as specified in Division II of Part IV, of the First Schedule, in the case of \nadvertising agents, shall be 5% of the amount of the payment.” \n5 Added by S.R.O. 569","quote_sha256":"3c2a87cc43a7b9646118d15362d2227c19497ab8357d5d25ed3ff15968c98b69","reader_fragment":"p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1577600-1579200-2fb3db4af19a4c1a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-819b24087097d0322bed","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579658,"character_end":1579675,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1579488,"character_end":1579905,"quote":" Schedule, in the case of \nadvertising agents, shall be 5% of the amount of the payment.” \n5 Added by S.R.O. 569(I)/2012, dated 26.05.2012. \n6 Clause (28) omitted by the Finance Act, 2009. The omitted clause (28) read as follows: \n“(28) The rate of tax to be deducted under section 155, as specified in Division V, Part III of First \nSchedule, shall be as under:- \n(a)  \nin the case of individual and association of p","quote_sha256":"85db62914baf6ca5d14018c541eeba5be87fc85e26030eeac442668ac0b5840f","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e66a0a32740a6787ec00","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1580924,"character_end":1580941,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1580754,"character_end":1581171,"quote":"0 \n(3)  \nWhere the gross amount of rent \nexceeds Rs.1,000,000 \nRs.65,000 plus 10 per cent of \nthe gross amount exceeding \nRs.1,000,000.” \n \n1Clause (28A) inserted by the Finance Act, 2013. \n2  Clause (28A) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n   “(28A) \nThe rate of tax under section 148 on impo","quote_sha256":"55ffcd09bfb7283cb102537c052d84a5c612db0584a5f9a2dc3a06731289d638","reader_fragment":"p-r-2b2ba404-1579200-1580800-a1da26babed89353","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1579200-1580800-a1da26babed89353","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ec56d1b2e66778e8c22","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1580975,"character_end":1580992,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1580805,"character_end":1581222,"quote":".1,000,000 \nRs.65,000 plus 10 per cent of \nthe gross amount exceeding \nRs.1,000,000.” \n \n1Clause (28A) inserted by the Finance Act, 2013. \n2  Clause (28A) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n   “(28A) \nThe rate of tax under section 148 on import of hybrid cars shall be reduced as below:— \n \nEn","quote_sha256":"56acad400d657793d0b3bd03a39a952884179714bada41279b2ff359c49cf1df","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a723537694478ddfcc0","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581351,"character_end":1581368,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581181,"character_end":1581598,"quote":"id cars shall be reduced as below:— \n \nEngine Capacity \nRate of reduction \nUpto 1200 cc \n100% \n1201 to 1800 cc \n50% \n1801 to 2500 cc \n25%] \n \n3Clause (29) omitted by the Finance Act, 2014. The omitted clause (29) read as follows: \n“(29) \nThe rate of tax under section 153A as specified in Part IIA of the First Schedule shall be \nreduced to 0.1% in case of cigarette manufacturers who are registered under the Sales T","quote_sha256":"6b73e058625ae95c7083b6650de3d610dd1e8c5d24c2179caca2afd3291dc0bc","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b54d219c2bbfe64b179","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581591,"character_end":1581610,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581421,"character_end":1581840,"quote":"e rate of tax under section 153A as specified in Part IIA of the First Schedule shall be \nreduced to 0.1% in case of cigarette manufacturers who are registered under the Sales Tax Act, 1990.” \n4Clause (30) omitted by the Finance Act, 2014. The omitted clause (30) read as follows: \n“(30) \nThe rate of tax as specified in column (3), against serial no. 2 in clause (1), in Division \nI of the Part I of First Schedule to ","quote_sha256":"90d19326fcc217a91b20288f424422a1856ed76c1064febb117f840d2e83f3bd","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d24d3dea47c3731f89d","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581642,"character_end":1581659,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581472,"character_end":1581889,"quote":"rt IIA of the First Schedule shall be \nreduced to 0.1% in case of cigarette manufacturers who are registered under the Sales Tax Act, 1990.” \n4Clause (30) omitted by the Finance Act, 2014. The omitted clause (30) read as follows: \n“(30) \nThe rate of tax as specified in column (3), against serial no. 2 in clause (1), in Division \nI of the Part I of First Schedule to the ordinance shall be reduced to 5%, for taxable","quote_sha256":"b696d9bcaac67e0764fe06e16ed56008730fadfc2b9e1173f3165ff3cfce6487","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7988f740c1356b185884","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582034,"character_end":1582051,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581864,"character_end":1582281,"quote":"educed to 5%, for taxable income \ndeclared in a return for tax year 2012, filed under clause (87) or (88) of the Part IV of this \nSchedule.” \n5 Clause (28B) added by the Finance Act, 2015. \n6  Clause (28B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(28B) The rate of tax shall be 0.15% under section ","quote_sha256":"3e6dfefe43ff63383773c272b0e5e6261365fe28b43c3e193a2217e498bb02df","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d784455341ae204370da","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1582085,"character_end":1582102,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1581915,"character_end":1582332,"quote":"urn for tax year 2012, filed under clause (87) or (88) of the Part IV of this \nSchedule.” \n5 Clause (28B) added by the Finance Act, 2015. \n6  Clause (28B) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax \nLaws (Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(28B) The rate of tax shall be 0.15% under section 231A on cash withdrawal by an exchange \ncompany, du","quote_sha256":"84c2150cb6962a58440f091e50287b124b8400f0bf1cfa820079a7c1fb46d96e","reader_fragment":"p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1580800-1582400-c36d376068ca46a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a487818cb5a5c978231e","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584080,"character_end":1584097,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1583910,"character_end":1584327,"quote":"r sale of gold and silver and articles thereof and the tax so \ndeducted shall be adjustable;] \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2017. \n2Clauses (28D) & (28E) inserted through Tax Laws(Second Amendment), 2019 dated 26th \nDecember, 2019. \n3 The expression “for tax year 2020” omitted by the Finance Act, 2021. \n4 Clause (28F) added by the Finance Act, 2021. \n5 Cla","quote_sha256":"bceee7892f7d4cc901d663f24ab92926b5e7828eaee45844336872875bff4a25","reader_fragment":"p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1582400-1584000-8db73723cd31c31b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d6a445ed9fc8ca8f62aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584254,"character_end":1584271,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584084,"character_end":1584368,"quote":"nce Act, 2017. \n2Clauses (28D) & (28E) inserted through Tax Laws(Second Amendment), 2019 dated 26th \nDecember, 2019. \n3 The expression “for tax year 2020” omitted by the Finance Act, 2021. \n4 Clause (28F) added by the Finance Act, 2021. \n5 Clause (31) added by the Finance Act, 2022. ","quote_sha256":"b81e74f9289ade081eda41d351eb5d9102910ca473ca6cf3ec2fbde929f5bc75","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e6f47f66e40875e7f44","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584302,"character_end":1584319,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584132,"character_end":1584368,"quote":"through Tax Laws(Second Amendment), 2019 dated 26th \nDecember, 2019. \n3 The expression “for tax year 2020” omitted by the Finance Act, 2021. \n4 Clause (28F) added by the Finance Act, 2021. \n5 Clause (31) added by the Finance Act, 2022. ","quote_sha256":"9f85e313f038eef8b34dd078038c7543ec76672aa840dea9171d209e13a67820","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f5d0c21eca7531cb8479","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584349,"character_end":1584366,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1584179,"character_end":1584368,"quote":"26th \nDecember, 2019. \n3 The expression “for tax year 2020” omitted by the Finance Act, 2021. \n4 Clause (28F) added by the Finance Act, 2021. \n5 Clause (31) added by the Finance Act, 2022. ","quote_sha256":"068986b5b0d184088e65592afb8150513c54688d4746b2a7f0e1b034f2f09057","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ef509b3a389c465ae2c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1585203,"character_end":1585220,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1585033,"character_end":1585450,"quote":"shall be \nreduced by an amount equal to 7[25]% of tax payable on his income from salary \n8[:] \n \n                                            \n1 Clause (1) omitted by the Finance Act, 2022. The omitted clause read as follows: \n(1) \n1[(1)  Any amount received as- \n(a)  flying allowance by 1[ ]flight engineers, navigators of Pakistan Armed Forces, Pakistani \nAirlines or Civil Aviation Authority, Junior Commissioned O","quote_sha256":"a2f8fac3a07dc4f29937838d4871ed17b44c73877450a80ae09984d04430df7b","reader_fragment":"p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1584000-1585600-456f7e47c96961ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8497aaf1fec056371248","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1585847,"character_end":1585864,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1585677,"character_end":1586094,"quote":"shall be available to so much of \nthe flying allowance or the submarine allowance as does not exceed an amount equal \nto the basic salary.]” \n2Sub-Clause (1A) omitted by Finance Act, 2014. The omitted sub-clause (1A) read as follows: \n“(1A) \nWhere the taxable income 2[other than income on which the deduction of tax is final], in a tax \nyear, of a taxpayer aged 2[60] years or more on the first day of that tax year ","quote_sha256":"2eca481e468c23e87b62b4abff326aebdcc131440a373b528981f9d0f4153c8d","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-68beb889d99ccf9bd6ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586224,"character_end":1586241,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586054,"character_end":1586471,"quote":" more on the first day of that tax year does not exceed 2[one \nmillion] rupees, his tax liability on such income shall be reduced by 50%.” \n3Clause (1AA) inserted by the Finance Act, 2014. \n4 Clause (1AA) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(1AA) Total allowances received by pilots of any Pakistani airlines shall be taxed at a rate of 7.5%, \nprovided that the reduction under ","quote_sha256":"f2dec264a422b3add38c689c3706b5f241859d3dddff661624503d4ff825f3e6","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0156458cef0fcda4cc1a","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586274,"character_end":1586291,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586104,"character_end":1586521,"quote":"xceed 2[one \nmillion] rupees, his tax liability on such income shall be reduced by 50%.” \n3Clause (1AA) inserted by the Finance Act, 2014. \n4 Clause (1AA) omitted by the Finance Act, 2022. The omitted clause read as follows: \n   “(1AA) Total allowances received by pilots of any Pakistani airlines shall be taxed at a rate of 7.5%, \nprovided that the reduction under this clause shall be available to so much of the a","quote_sha256":"69cd0b4832ce6f3cddb1a54ffe23abff7ba5da7a406654640f663a548c298be7","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e11a6ed0658a06d7885","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586614,"character_end":1586631,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586444,"character_end":1586861,"quote":"d that the reduction under this clause shall be available to so much of the allowances as exceeds \nan amount equal to the basic pay.” \n5Sub-Clause (2) substituted by the Finance Act, 2006. The substituted sub-clause (2) read as follows: \n“(2) \nIn addition to the reduction specified in sub-clause (1), the tax payable by a full time teacher or \na researcher, employed in a non-profit education or research institution","quote_sha256":"cc497433613b00f64092f0583d5a5c89f24a934b04ee9b43724b287da69065fb","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb3d96e76256cf9fa50e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1587157,"character_end":1587174,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1586987,"character_end":1587294,"quote":" \nEducation Commission, shall be further reduced by an amount equal to 75% of the tax payable after \nthe aforesaid reduction.” \n6The words “training and” omitted through Finance Act, 2019. \n7The figure “40” substituted by the Finance Act, 2019. \n8 Full stop substituted by “colon” though Finance Act, 2019. ","quote_sha256":"fa5defb1689a15eed9ac29e9632c738da6188f5e4ae64a0354e248e086f4deb5","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17f317d7ae623ec82512","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1587213,"character_end":1587230,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1587043,"character_end":1587294,"quote":"mount equal to 75% of the tax payable after \nthe aforesaid reduction.” \n6The words “training and” omitted through Finance Act, 2019. \n7The figure “40” substituted by the Finance Act, 2019. \n8 Full stop substituted by “colon” though Finance Act, 2019. ","quote_sha256":"7a2f042cd74c0122e9aee4c7c4bc0d61b49726ed7e6568c101ed14424d9586ac","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4151d935d46e364d4ee1","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1587275,"character_end":1587292,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1587105,"character_end":1587294,"quote":"uction.” \n6The words “training and” omitted through Finance Act, 2019. \n7The figure “40” substituted by the Finance Act, 2019. \n8 Full stop substituted by “colon” though Finance Act, 2019. ","quote_sha256":"36999098566ac2ada5dfe585369f62ba5627a499689a1e9fea3fb08a1a18ed64","reader_fragment":"p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1585600-1587200-1a1f5b6819e7933e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3fb54d8f4559ff93578a","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588610,"character_end":1588627,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588440,"character_end":1588857,"quote":"ed the amount specified in Notification No. S.R.O. 577(I)/2005, dated the \n6th June, 2005.] \n                                            \n1New provision inserted through Finance Act, 2019. \n2  Clause (2) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) The amount of tax payable, in a year in which the","quote_sha256":"741927060ce58ccea395448fee7c9fd8bb467e0a1a40b4821c88984daa4f2d65","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62f0094b2476763f9c12","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588659,"character_end":1588676,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1588489,"character_end":1588906,"quote":". 577(I)/2005, dated the \n6th June, 2005.] \n                                            \n1New provision inserted through Finance Act, 2019. \n2  Clause (2) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) The amount of tax payable, in a year in which the rupee is revalued or devalued, by a taxpayer \nwh","quote_sha256":"947d7f260e508dd4f177d27f595e724c7b4be4f31a0f18179e920cf153cfef73","reader_fragment":"p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1587200-1588800-20c40ab600ced65b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3ce8d304a9af95b7215d","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589249,"character_end":1589266,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589079,"character_end":1589496,"quote":"hich provides for such \nreduction, shall be reduced to the amount that would be payable in the absence of the revaluation \nor devaluation of the rupee.” \n3Omitted by the Finance Act, 2008. The omitted clause (3) read as follows: \n“(3)  Where any company engaged in the business of distribution of cigarette manufactured in \nPakistan is required to pay minimum tax on the amount representing its turnover under section","quote_sha256":"a777264197b37ba68b845aa85fa7612698486adf86feefde728ca1375ec580fa","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4aabc404a7857882ead","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589617,"character_end":1589634,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589447,"character_end":1589864,"quote":"he amount representing its turnover under section 113, \nthe amount of tax payable under the said section shall be reduced by eighty per cent.” \n4 Clause (3A) inserted by Finance Act, 2025. \n5Clause (4) substituted by the Finance Act, 2011. The substituted clause (4) read as follows: \n“(4) \nIn respect of old and used automotive vehicles specified in Notification No. S.R.O. 932(I)/2004, \ndated the 20th November, 200","quote_sha256":"cafc0176613ada1d7d392d2a1e7bd0bc4999876e137f764a01b62c6f5295b1f8","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56cf9533dbb6c5e7bf5a","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589668,"character_end":1589685,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589498,"character_end":1589915,"quote":"13, \nthe amount of tax payable under the said section shall be reduced by eighty per cent.” \n4 Clause (3A) inserted by Finance Act, 2025. \n5Clause (4) substituted by the Finance Act, 2011. The substituted clause (4) read as follows: \n“(4) \nIn respect of old and used automotive vehicles specified in Notification No. S.R.O. 932(I)/2004, \ndated the 20th November, 2004, the tax under section 148 of the Income Tax Ordi","quote_sha256":"09736c822178e1faccdd66bedde08662bb5395323ca8a85a998eb5a6212a0912","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27c1a41f123e77cae759","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589900,"character_end":1589926,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1589730,"character_end":1590156,"quote":" \n“(4) \nIn respect of old and used automotive vehicles specified in Notification No. S.R.O. 932(I)/2004, \ndated the 20th November, 2004, the tax under section 148 of the Income Tax Ordinance, 2001, shall \nnot exceed the amount specified in column (3) of the Table below, namely:— \nTABLE \nS.No. \nVehicles meant for transport of persons \nIncome tax in Pak Rupees \n(1) \n(2) \n(3) \n1. \nUpto 800CC \nRs.29,852 \n2. \nFrom 801CC to 1000","quote_sha256":"a3898190329843286db05f29c98c2b6ec7a97f743494bca87406e5bfd1a561c9","reader_fragment":"p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1588800-1590400-39e822f772ce5aa8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-607ab20c6042201ba2c3","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1591758,"character_end":1591775,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1591588,"character_end":1592005,"quote":"o \nremain available to such projects which commence on or before the 30th \nday of June, 2024.] \n \n                                            \n1Clause (5) omitted by the Finance Act, 2014. The Omitted clause (5) read as follows: \n“(5)  \nWhere the corporatized entities of Pakistan Water and Power Development Authority (DISCOs) \nand National Transmission and Dispatch Company (NTDC), are required to pay minimum tax u","quote_sha256":"291281c4b8c8637941cc9467ca5b6744387ae8b94c2a57e5e129b4f5bc1a1881","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e5c1b60ce7afb17b6c8b","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592158,"character_end":1592175,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1591988,"character_end":1592405,"quote":"pay minimum tax under \nsection 113, the purchase price of electricity shall be excluded from the turnover liable to minimum tax \nup to the tax year 2013.” \n2Added by the Finance Act, 2008. \n3 Clause (5) renumbered by the Finance Act, 2009. \n4Inserted by the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted b","quote_sha256":"78930348b5ced067d5b4ac76c272d4013c89086a972300a072e28d4689f30ee4","reader_fragment":"p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1590400-1592000-f96fc59dd5405479","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-521593244bcab0c4f32d","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592209,"character_end":1592226,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592039,"character_end":1592456,"quote":"ice of electricity shall be excluded from the turnover liable to minimum tax \nup to the tax year 2013.” \n2Added by the Finance Act, 2008. \n3 Clause (5) renumbered by the Finance Act, 2009. \n4Inserted by the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted by the Finance Act, 2021. Earlier this amendment was","quote_sha256":"4dacd171e01f24d19ffc859903bc6d8b48b1d83e9aba36a919185f7f36660ba4","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0d1b46ee6cd0c588b090","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592246,"character_end":1592263,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592076,"character_end":1592493,"quote":"from the turnover liable to minimum tax \nup to the tax year 2013.” \n2Added by the Finance Act, 2008. \n3 Clause (5) renumbered by the Finance Act, 2009. \n4Inserted by the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amen","quote_sha256":"48a4c6d4f97638395571b00a90b8a0ec60b0359a3128bc274333cdbd4ab790d2","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27a2558dcc2e94824f50","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592307,"character_end":1592324,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592137,"character_end":1592554,"quote":"013.” \n2Added by the Finance Act, 2008. \n3 Clause (5) renumbered by the Finance Act, 2009. \n4Inserted by the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows: ","quote_sha256":"5cfa01b166d6bb8eb4fae71949feb435797edd0fcb31c9614926e681e96db4db","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4dd1ffa844028b2898a","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592353,"character_end":1592370,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592183,"character_end":1592600,"quote":"use (5) renumbered by the Finance Act, 2009. \n4Inserted by the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows:  \n“((7) The amount of tax payable by foreign f","quote_sha256":"a461027f056cf5151d013a9d24cfcb243658c0adb23f4d739867672131a9a0e0","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f1dd7b07f5c984b219e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592411,"character_end":1592428,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592241,"character_end":1592658,"quote":" the Finance Act, 2018 \n5 The expression “10%” substituted by the Finance Act, 2022. \n6 Clause (7) added by the Finance Act, 2018. \n7  Clauses (7) and (8) omitted by the Finance Act, 2021. Earlier this amendment was made through \nTax Laws (Second  Amendment) Ordinance, 2021. The omitted clauses read as follows:  \n“((7) The amount of tax payable by foreign film-makers from making films in   Pakistan shall be \nreduc","quote_sha256":"a6a0c0be17d0922fa8e1a6d12bb5fe48e6c570ff902045b734cd17dec1267c20","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-07bd18a31af761a67fd4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592922,"character_end":1592939,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1592752,"character_end":1593028,"quote":"resident companies deriving income from film-making shall be \nreduced by seventy percent on income from film-making..” \n8  Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. ","quote_sha256":"aae8773199962bb449f379e432911919630dd1722d8d0e52f2432d8257982602","reader_fragment":"p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1592000-1593600-09b76707d3ee7dff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6e16279d9c70b74da54","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594296,"character_end":1594313,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594126,"character_end":1594543,"quote":"emain available \nto such projects which commence on or before the 30th day of June, 2024.] \n \n9[   ] \n                                            \n1Clause (7) omitted by Finance Act, 2014.the omitted clause (7) read as follows: \n“(7)  \nWhere any 1[taxpayer] engaged in the business of distribution of cigarettes manufactured in \nPakistan is required to pay minimum tax on the amount representing its turnover under se","quote_sha256":"939cff5d6d57e64767979ec4f5c072a4f25d8949425b7dd494d7ab613b6e2c59","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-740c1f37dbd99c9089fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594666,"character_end":1594683,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594496,"character_end":1594913,"quote":"n the amount representing its turnover under section 113, \nthe amount of tax payable under the said section shall be reduced by eighty per cent.” \n2Clause (8) omitted by Finance Act, 2014. The omitted clause (8) read as follows: \n“(8) For the distributors of pharmaceutical products, fertilizers, consumers goods including fast moving \nconsumers goods, the rate of minimum tax on the amount representing their annual ","quote_sha256":"f116f9624e314d8e04a97c0a0ac58ddc75a96490f215108ba4befdaff76a0be8","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15707d9924f4d09af008","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595002,"character_end":1595019,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1594832,"character_end":1595249,"quote":"consumers goods, the rate of minimum tax on the amount representing their annual turnover under \nsection 113 shall be reduced by eight per cent.” \n3Clause (9) omitted by Finance Act, 2014. The Omitted clause (9) read as follows: \n“(9)In cases of oil marketing companies, oil refineries and Sui Southern Gas Company Limited 3[and \nSui Northern Gas Pipelines Limited] the rate of minimum tax shall be reduced to 0.5% on","quote_sha256":"a70dabb308ad9cc81aca3f7c4d577877c3a4b120da9598b377692f6e26a7204d","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5aa73e5b43871e95a01","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595350,"character_end":1595367,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595180,"character_end":1595597,"quote":"ipelines Limited] the rate of minimum tax shall be reduced to 0.5% only for the cases \nwhere annual turnover exceeds rupees one billion.” \n4New clause (9A) added through Finance Act, 2019.  \n5Full stop substituted by semi colon through Tax Laws(Second Amendment) Ordinance, 2019 dated \n26th December, 2019. \n6New proviso inserted through Tax Laws(Second Amendment) Ordinance, 2019 dated 26th \nDecember, 2019, \n7New cl","quote_sha256":"e498e4c347600bd794ba784cdc164f914f1564f8590a25cd27e8c150dca2f7ab","reader_fragment":"p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1593600-1595200-21e179da57d0b0ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51833771ee2b8f0f36d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595624,"character_end":1595641,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595454,"character_end":1595871,"quote":"2019 dated \n26th December, 2019. \n6New proviso inserted through Tax Laws(Second Amendment) Ordinance, 2019 dated 26th \nDecember, 2019, \n7New clause (9B) inserted through Finance Act, 2020 dated 30th June, 2020 \n8  Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n9Clause (10) omitted by Finance Act, 2014. The Om","quote_sha256":"76a0be8cfb54804eeee2a60e5de6fb0cc29084f7122f5e2bea681b40330a1cb0","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0de49233ee422d18845","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595715,"character_end":1595732,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595545,"character_end":1595962,"quote":"Ordinance, 2019 dated 26th \nDecember, 2019, \n7New clause (9B) inserted through Finance Act, 2020 dated 30th June, 2020 \n8  Full stop substituted and proviso added by the Finance Act, 2021. Earlier this amendment was \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n9Clause (10) omitted by Finance Act, 2014. The Omitted clause (10) read as follows: \n“(10) \nFor cases of flour mills the rate of minimum tax","quote_sha256":"a6edbc0a4468fc93adb987a259395a9310fddc3659a676376aadc505793e7342","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc4e65546914597e4300","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595846,"character_end":1595863,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1595676,"character_end":1596069,"quote":"p substituted and proviso added by the Finance Act, 2021. Earlier this amendment was \nmade through Tax Laws (Second  Amendment) Ordinance, 2021. \n9Clause (10) omitted by Finance Act, 2014. The Omitted clause (10) read as follows: \n“(10) \nFor cases of flour mills the rate of minimum tax on the amount representing their annual turnover \nunder section 113 shall be reduced by eighty per cent.” ","quote_sha256":"1cee9e0dce0a8b78fd1316b6d27c8b5aa2ea3818e662f62e0f3ea5b643735939","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ff9d8a02b1ee485a931","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596826,"character_end":1596843,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596656,"character_end":1597073,"quote":"ies of AJ&K shall \nbe 1% provided:  \n  \n(i) \nPPIB has issued Letter of Support for the project;  \n  \n                                            \n1Clause (11) omitted by Finance Act, 2014. The Omitted clause (11) read as follows: \n“(11) \nThe amount of surcharge payable on the Income Tax liability for the Tax Year 2011 under section 4A \nshall be computed on the proportionate amount of Income Tax liability for three","quote_sha256":"8532d5b1444df707591a27a8e1b3ab8cdfb68d08ce473f03ae97ffddf2e0d3e7","reader_fragment":"p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1595200-1596800-cbdd2abc2fe7df96","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-61ec0b16fdb66c57a900","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597119,"character_end":1597136,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1596949,"character_end":1597366,"quote":"lity for the Tax Year 2011 under section 4A \nshall be computed on the proportionate amount of Income Tax liability for three and a half months.” \n2Clause (12) omitted by Finance Act, 2014. The Omitted clause (12) read as follows: \n“(12) \nFor the ease of M/s Pakistan International Airlines Corporation the rate of minimum tax on the \namount representing their annual turnover under section 113 shall be reduced by fif","quote_sha256":"d0e35740705135137d305e767970bee55bf4d1dfaf37d97b7d595030d23ec6bb","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d670cf8c5d768e9008b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597405,"character_end":1597422,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597235,"character_end":1597652,"quote":"nes Corporation the rate of minimum tax on the \namount representing their annual turnover under section 113 shall be reduced by fifty per cent.” \n3Clause (13) omitted by Finance Act, 2014. The Omitted clause (13) read as follows: \n“(13) \nFor the petroleum agents and distributors who are registered under the Sales Tax Act, 1990 \nand rice mills and dealers, the rate of minimum tax under section 113 on the amount rep","quote_sha256":"00f3756c8b983af827c2479fe5542e0129f8d2280589353ba54f646fe01b5384","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2aad51c15cc92f6404bc","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597544,"character_end":1597563,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597374,"character_end":1597793,"quote":"ent.” \n3Clause (13) omitted by Finance Act, 2014. The Omitted clause (13) read as follows: \n“(13) \nFor the petroleum agents and distributors who are registered under the Sales Tax Act, 1990 \nand rice mills and dealers, the rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by eighty per cent.” \n4Clause (14) omitted by Finance Act, 2014. The Omit","quote_sha256":"db8afba1f7626282205d8d5f117331c404627fcd327d132837066a74cc784322","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ad0db49945a00961ccd1","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597766,"character_end":1597783,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597596,"character_end":1598013,"quote":" rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by eighty per cent.” \n4Clause (14) omitted by Finance Act, 2014. The Omitted clause (14) read as follows: \n“(14) \nFor the poultry industry including poultry breeding, broiler production, egg production and \npoultry feed production, the rate of minimum tax under section 113 on the amount repre","quote_sha256":"bebc67d3c080050ced1201fc30ad9a3d692e478aa75a60dee5554674f459a3fc","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0987d7adc8858cf01283","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598124,"character_end":1598141,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1597954,"character_end":1598371,"quote":"e rate of minimum tax under section 113 on the amount representing their \nannual turnover under section 113 shall be reduced by fifty per cent.” \n5Clause (15) omitted by Finance Act, 2014. The Omitted clause (15) read as follows: \n“[(15) For the motorcycle dealers registered under the Sales Tax Act, 1990, the rate of minimum tax \nunder section 113.— \n(i)  \nfor the Tax Year 2011 shall be reduced by fifty per cent p","quote_sha256":"77d4136ece2a23d341f126c835342eea4986ce67b9382108c3f24dd2bf44d08d","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e34d8ae42309e73a760b","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598240,"character_end":1598259,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598070,"character_end":1598489,"quote":" reduced by fifty per cent.” \n5Clause (15) omitted by Finance Act, 2014. The Omitted clause (15) read as follows: \n“[(15) For the motorcycle dealers registered under the Sales Tax Act, 1990, the rate of minimum tax \nunder section 113.— \n(i)  \nfor the Tax Year 2011 shall be reduced by fifty per cent provided that they \ndeposit their minimum tax on turnover by the 30th June, 2012; and \n(ii)  \nfor the Tax Year 2012 onw","quote_sha256":"82d40ea46e958cd3973ece83f63abf0300429d25b6e04f21ca92377f5540d37b","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f900476a1d1f6b925ad6","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598563,"character_end":1598580,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598393,"character_end":1598810,"quote":"osit their minimum tax on turnover by the 30th June, 2012; and \n(ii)  \nfor the Tax Year 2012 onwards shall be reduced by seventy-five per cent.” \n6Clause (16) omitted by Finance Act, 2015. The Omitted clause (16) read as follows:- \n“(16) The minimum penalty for failure to furnish statement under section 115, 165 or 165A as \nmentioned in column (3) against serial No. (1A) in the Table given in sub-section (1) of se","quote_sha256":"a51fdb1d69d86b84f8d356a05b3813dce69e7784d3ca1fcf7f14d1f0fb9de9ea","reader_fragment":"p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1596800-1598400-48267e1fb174be5c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1dccb9f16444fa653a16","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598981,"character_end":1598998,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598811,"character_end":1599146,"quote":"tion 182 \nshall be reduced to ten thousand rupees.” \n7 Clause (17) inserted and shall be deemed to have been inserted with effect from the 1st day of July, \n2019, by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws (Amentment) \nOrdinance, 2021. \n8 Clauses (18), (19) and (20) inserted by the Finance Act, 2021. ","quote_sha256":"df77a28a556793c5dd744672ff9462069eb775b066379fd7e48cdc427684c99a","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc81d9acbaa18a42e550","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1599127,"character_end":1599144,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1598957,"character_end":1599146,"quote":" of July, \n2019, by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws (Amentment) \nOrdinance, 2021. \n8 Clauses (18), (19) and (20) inserted by the Finance Act, 2021. ","quote_sha256":"10375fc46c0b48bee30b325f5d2ab3eb4db1c57137a87fc3e6b3c0d9d0938009","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c6646d03ba9ab23e8ac","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1599342,"character_end":1599359,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1599172,"character_end":1599589,"quote":" III____ __________________________ \n628 \n \n(ii) \nits EPC Contract has been executed and submitted to NEPRA for EPC \nstage tariff determination prior to the enactment of Finance Act, 2018;  \n  \n(iii) \noffshore supply contract arrangement of offshore supply contractor \nhaving permanent establishment in Pakistan falls under the purview \nof cohesive business operation as contemplated under Income Tax \nOrdinance, 2001","quote_sha256":"cba6bbfd970b5c6dd22ef93c5f787d81197f06bce55a2157ed217aee6549716d","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4940cc4b2fa6fbdff4f4","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1599562,"character_end":1599589,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1599392,"character_end":1599819,"quote":"tract arrangement of offshore supply contractor \nhaving permanent establishment in Pakistan falls under the purview \nof cohesive business operation as contemplated under Income Tax \nOrdinance, 2001; and  \n  \n(iv) \nsuch 1% tax shall be full and final liability of the offshore contractor.  \n  \n(19) The tax payable by woman enterprises on profit and gains derived from \nbusiness chargeable to tax under the head “Income from Bus","quote_sha256":"142baae03621415bb9e43ab9b726af37db0f6e44b73916b8bc093258cebe6245","reader_fragment":"p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1598400-1600000-0710e3ca6fcc34c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-887f7b5f3b257f9c78e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1600432,"character_end":1600449,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1600262,"character_end":1600679,"quote":"ution or reconstruction or splitting \nup of an existing business. \n  \n1[   ] \n \n \n \n \n \n \n \n \n \n                                            \n1 Clause (20) omitted by the Finance Act, 2022. The omitted clause read as follows: \n“(20) The tax payable by a person other than a banking or insurance company in respect of profit on \ndebt from investment in Federal Government securities shall be fifteen percent of the gros","quote_sha256":"ff6ea6ad60b1c52489308e5f0cc978b7cf09c7d4223996bf68d1b1909284bff6","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e0cd8ef835cb51e6682","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601743,"character_end":1601760,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1601573,"character_end":1601990,"quote":" case of donations made to Agha \nKhan Hospital and Medical College, Karachi: \n \n6[  ] \n \n7[  ] \n \n                                            \n1Clause (1) omitted by the Finance Act, 2003. The omitted clause (1) read as follows: \n“(1) The provisions ofclause (k) of section 21 shall not apply to any expenditure incurred by a \nbanking company or a financial institution owned and controlled by the Federal Government ","quote_sha256":"80b07c0a7987303a7bd2a8453d86406012ba27acde90c4e3af22d4f67238d57d","reader_fragment":"p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1600000-1601600-b22749d89e61c84a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-47528800fd4e92ab2d07","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602174,"character_end":1602191,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602004,"character_end":1602421,"quote":"ions of perquisites, allowances or other benefits to any employee in pursuance of any law.” \n2Clause (1A) inserted by S.R.O. 1029(I)/2014 dated 29.11.2014. \n3Addedby the Finance Act, 2018. \n4  Clause (2) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) In the case of losses referred to in section 57 i","quote_sha256":"015b92d9c86c844cd3c063fe590f5e93ed3471ff11bf34dc4ad4a50741e4a757","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8cc2d67f54207a2f6b1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602223,"character_end":1602240,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602053,"character_end":1602470,"quote":" to any employee in pursuance of any law.” \n2Clause (1A) inserted by S.R.O. 1029(I)/2014 dated 29.11.2014. \n3Addedby the Finance Act, 2018. \n4  Clause (2) omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted clause read as follows:  \n“(2) In the case of losses referred to in section 57 in respect of an industrial undertaking set up in ","quote_sha256":"e0026516bde72a4e6dc3d6a093fb24f6479dce7a8caa8d14b5f3e07a0eaca285","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54f4156521e11e44007b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602745,"character_end":1602762,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602575,"character_end":1602992,"quote":" Authority Ordinance, 1980 (IV of 1980), the period of six 4[tax years] specified in the said \nsection shall not apply.” \n5 The words “component C of” substituted by the Finance Act, 2003. \n6Clause (3A) omitted by the Finance Act, 2008. The omitted clause (3A) read as follows: \n“(3A) The provisions of sub-sections (5) and (5A) of section 34 and section 70 shall not apply to any \nbenefit derived by way of waiver of","quote_sha256":"a7d6581390a8f65806338da89e138762a2a3e5c5d4098227a2a2c8aa28fc545c","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b8a39ac5aeae0ed5afd","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602793,"character_end":1602810,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1602623,"character_end":1603040,"quote":"iod of six 4[tax years] specified in the said \nsection shall not apply.” \n5 The words “component C of” substituted by the Finance Act, 2003. \n6Clause (3A) omitted by the Finance Act, 2008. The omitted clause (3A) read as follows: \n“(3A) The provisions of sub-sections (5) and (5A) of section 34 and section 70 shall not apply to any \nbenefit derived by way of waiver of profit on debt or the debt itself under the Sta","quote_sha256":"8fad6af0489ed62392691f07d6b9d3b200a5bdae28579008a6d4bde50f26da5f","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5172bd7d083ec59bb7f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603251,"character_end":1603268,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1603081,"character_end":1603498,"quote":"rtment’s Circular No.29 of 2002, dated the 15th October, 2002, to the extent not \nset off against the losses under Part VIII of Chapter III.” \n7Clause (4) omitted by the Finance Act, 2003. The omitted clause (4) read as follows: \n“(4) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof Foreign Exchange Bearer Certificates issued under the Foreign Exchange Bearer C","quote_sha256":"a28d3ec09a85df3a213294e9ca5ae8bd874a48f23cbf0bc15523bcc646469f71","reader_fragment":"p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1601600-1603200-4a579e27d09fca3b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ea4bbd415ea02933b49a","source":"pk-code-f40603913b933194","title":"Foreign Currency Bearer Certificates Rules, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1604727,"character_end":1604776,"quote":"Foreign \nCurrency Bearer Certificates Rules, 1997","quote_sha256":"30d0e4f9456b447bb332cd6cdd3d4fa92cc710a763abfc524cbcc935a4db478c","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1604557,"character_end":1605006,"quote":" opened on or after the \nsaid date by such person. \n \n(ii)  \nany amount invested in the acquisition of Three Years Foreign \nCurrency Bearer Certificates issued under the Foreign \nCurrency Bearer Certificates Rules, 1997. \n \n(iii)  \nrupees withdrawn or assets created out of such withdrawal in \nrupees from private foreign currency accounts, or encashment \nof Foreign Exchange Bearer Certificates, US Dollar Bearer \nCertificates and Foreign Currency ","quote_sha256":"e4e9665ad3c27b026d809555c8221f7221422dfc076119616a9d56ac4c2e55c9","reader_fragment":"p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1603200-1604800-cfef24ba597fa8ee","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ab8c0e868b830e46566","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605115,"character_end":1605132,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1604945,"character_end":1605362,"quote":"ficates, US Dollar Bearer \nCertificates and Foreign Currency Bearer Certificates.] \n \n3[  ]  \n                                            \n1 Clauses (4A) inserted by the Finance Act, 2021. \n2 Clause (5) substituted by the Finance Act, 2005. The substituted clause (5) read as follows:  \n“(5) The provisions of section 111 shall not apply in respect of any amount of foreign exchange \ndeposited in a private Foreign Cu","quote_sha256":"3f21122018fc8d64f9b64afe237f6bc2a70dce7dc2883a614ccb8aa4a6e40966","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7367184eb5d6093812a","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605167,"character_end":1605184,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1604997,"character_end":1605414,"quote":"Currency Bearer Certificates.] \n \n3[  ]  \n                                            \n1 Clauses (4A) inserted by the Finance Act, 2021. \n2 Clause (5) substituted by the Finance Act, 2005. The substituted clause (5) read as follows:  \n“(5) The provisions of section 111 shall not apply in respect of any amount of foreign exchange \ndeposited in a private Foreign Currency account held with an authorized bank in Pakis","quote_sha256":"64cad94f10452dc945bbaa67318cbfa5b5da408a4578ea2479d5c327173f2e53","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-16aa5e25ae508133d1f6","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605854,"character_end":1605871,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1605684,"character_end":1606101,"quote":" accounts held by a resident \nperson or in respect of 2[any amount] deposited in accounts opened on or after the said date by such \nperson.” \n3Clause (9A) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read a follows: \n“(9A) Provisions of clause (a) of sub-section (1) of section 153, shall not apply to steel melters 3[and] \ncomposite steel units, as a payer, in respect of purchase of scr","quote_sha256":"09ae2a8065074382bd9db96986b437b5f5bee3399104d9840f9d856597095de4","reader_fragment":"p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1604800-1606400-349bf17ab1aa1632","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19d99d7bfd7f14826b14","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606966,"character_end":1606983,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606796,"character_end":1607213,"quote":" where tax has been deducted under clause (a) of sub-section (1) of section 153 \nor paid under an order under section 161, it shall not be refundable.” \n1Inserted by the Finance Act, 2014. \n2Clause (6) omitted by the Finance Act, 2003. The omitted clause (6) read as follows: \n“(6) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof US Dollar Bearer Certificate iss","quote_sha256":"b015c59011457bd95e4b962cb4168a0867291d9d2e086e342fd243eea7294b54","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d692442449612b5f79de","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607013,"character_end":1607030,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1606843,"character_end":1607260,"quote":"f sub-section (1) of section 153 \nor paid under an order under section 161, it shall not be refundable.” \n1Inserted by the Finance Act, 2014. \n2Clause (6) omitted by the Finance Act, 2003. The omitted clause (6) read as follows: \n“(6) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof US Dollar Bearer Certificate issued under the US Dollar Bearer Certificates Rul","quote_sha256":"6cc346e9eaf6e8eac9dd1b71e7ab900bc065b974a9d8088079dbaba52344b32a","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e627083d571f49b9819","source":"pk-code-f40603913b933194","title":"US Dollar Bearer Certificates Rules, 1991","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607227,"character_end":1607268,"quote":"US Dollar Bearer Certificates Rules, 1991","quote_sha256":"39fa67403a61a02949de8fa2d250dd7a38f636000006681bc34a4f4d71950f89","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607057,"character_end":1607498,"quote":"ad as follows: \n“(6) The provisions of section 111 shall not apply in respect of any amount invested in the acquisition \nof US Dollar Bearer Certificate issued under the US Dollar Bearer Certificates Rules, 1991.” \n3Clause (7) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(7) The provisions of section 111 shall not apply in respect of any amount invested in the \nacquisition of Three-Years Foreign Currency Be","quote_sha256":"bad8ae4c84eb8c71c10de881597e6201d01e2666d3bf7a7493cd5eafb3c8d4c8","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a28c640ff31ead0b178","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607299,"character_end":1607316,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607129,"character_end":1607546,"quote":"spect of any amount invested in the acquisition \nof US Dollar Bearer Certificate issued under the US Dollar Bearer Certificates Rules, 1991.” \n3Clause (7) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(7) The provisions of section 111 shall not apply in respect of any amount invested in the \nacquisition of Three-Years Foreign Currency Bearer Certificates issued under the Foreign Curre","quote_sha256":"cf55f6f54a1f7bd6b6465babc5026d01416d520ca18a51325931b931374c34e9","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e4e03053e9c9675d71b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607613,"character_end":1607630,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607443,"character_end":1607860,"quote":" in the \nacquisition of Three-Years Foreign Currency Bearer Certificates issued under the Foreign Currency \nBearer certificates Rules, 1997.” \n4Clause (8) omitted by the Finance Act, 2005. The omitted clause (7) read as follows: \n“(8) The provisions of section 111 shall not apply in respect of rupees withdrawn or assets created \nout of such withdrawal in rupees from private foreign currency accounts, or encashment","quote_sha256":"ebdc4fb18258debcdae8f2fe7df9a14ec3f7dd65949f348d6f26b41ffbcf78d1","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17cbee69e052157bad7a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608006,"character_end":1608023,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1607836,"character_end":1608253,"quote":" accounts, or encashment of Foreign \nExchange Bearer Certificates, US Dollar Bearer Certificates and Foreign Currency Bearer \nCertificates.” \n5 Clause (9) omitted by the Finance Act, 2003. The omitted clause (9) read as follows: \n“(9) The provisions of section 111 shall not apply in respect of any amount invested by a sponsor \nor an original allottee in the purchase of shares of a company owning and managing an in","quote_sha256":"dc64a852fdb160c9fca833199cbff3b44386cd7364b6503f87a3eacda15a6c9f","reader_fragment":"p-r-2b2ba404-1606400-1608000-304d483571b63358","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1606400-1608000-304d483571b63358","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bef90bf7339a49ce400c","source":"pk-code-f40603913b933194","title":"Third Schedule of the Income Tax Ordinance, 1979","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608303,"character_end":1608351,"quote":"Third Schedule of the Income Tax Ordinance, 1979","quote_sha256":"7835e8960acdc8dd6a3c82e95d7e59c546a9b04ef341318a33f32b5224d6a83d","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608133,"character_end":1608581,"quote":"y amount invested by a sponsor \nor an original allottee in the purchase of shares of a company owning and managing an industrial \nundertaking specified in rule 5A of the Third Schedule of the Income Tax Ordinance, 1979.” \n6Clause (10) omitted by Finance Act, 2014. The omitted clause (10) read as follows: \n \n“(10)  The provisions of section 111, Part-X and Part-XI of Chapter X shall not apply in respect \nof any amount invested in the purchase of","quote_sha256":"2395b767037b65abd6a55a6ae96b7871ae34df4eaa1940671db838bdb27825bd","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f098665decd07e4109ae","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608379,"character_end":1608396,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608209,"character_end":1608626,"quote":"hares of a company owning and managing an industrial \nundertaking specified in rule 5A of the Third Schedule of the Income Tax Ordinance, 1979.” \n6Clause (10) omitted by Finance Act, 2014. The omitted clause (10) read as follows: \n \n“(10)  The provisions of section 111, Part-X and Part-XI of Chapter X shall not apply in respect \nof any amount invested in the purchase of Special US Dollar Bonds issued under the Spe","quote_sha256":"a7bbac057ca441a47da8c0dde25bc55b5fe7e17aabb41e27404f3233a5295770","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88f4c5599c8e2268410a","source":"pk-code-f40603913b933194","title":"Dollar Bond Rules, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608637,"character_end":1608660,"quote":"Dollar Bond Rules, 1998","quote_sha256":"a9debf6139d21f2dc0d189e3a95ab6fcd63e04fa8113d3109457297abf2741c0","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608467,"character_end":1608890,"quote":"section 111, Part-X and Part-XI of Chapter X shall not apply in respect \nof any amount invested in the purchase of Special US Dollar Bonds issued under the Special U.S. \nDollar Bond Rules, 1998: \nProvided that the exemption under this clause shall not be available in respect of the \namount invested in the said Bonds purchased out of incremental deposits made in the existing \nforeign currency accounts on or after 16th da","quote_sha256":"6aa832ba994a281bc42b87960f6155c3852969edd906b6c8e5beb0357f482029","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a6e90616cc8aaf0c0e06","source":"pk-code-f40603913b933194","title":"Dollar Bond Rules, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609065,"character_end":1609088,"quote":"Dollar Bond Rules, 1998","quote_sha256":"a9debf6139d21f2dc0d189e3a95ab6fcd63e04fa8113d3109457297abf2741c0","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608895,"character_end":1609318,"quote":"December, 1999, or out of foreign currency \naccounts opened on or after the said date, or on payment of the amount referred to in sub-rule \n(3) of rule 5 of Special U.S. Dollar Bond Rules, 1998 after the said date.” \n7Clause (10A) omitted by Finance Act, 2014. The omitted clause (10A) read as follows: \n“(10A) (i)  \nThe provisions of serial No.5 of the Table given in sub-section (1) of  section \n182 and clause (a) of sub","quote_sha256":"5cfb03c4a28c4a178156c3c8c4c3844a4ab8bb1f4decb2fc4a33d3d8826360bf","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-888ea908549d5c705d63","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1609137,"character_end":1609154,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1608967,"character_end":1609384,"quote":"the said date, or on payment of the amount referred to in sub-rule \n(3) of rule 5 of Special U.S. Dollar Bond Rules, 1998 after the said date.” \n7Clause (10A) omitted by Finance Act, 2014. The omitted clause (10A) read as follows: \n“(10A) (i)  \nThe provisions of serial No.5 of the Table given in sub-section (1) of  section \n182 and clause (a) of sub-section (1) of section 205 shall not  apply to business located i","quote_sha256":"3f85f6fdb4b1b73102d1c3fbcdc531f507e783af8c5b4f8b8056a8cb18cd042a","reader_fragment":"p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1608000-1609600-9f596b9fd2288cc0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ea85eb1d5467b463bf0","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1611095,"character_end":1611112,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1610925,"character_end":1611342,"quote":"hitral; and  \n(b)  \nmoderately affected areas means districts of Charsadda, Nowshera, D.I. Khan, \nBatagram, LakkiMarwat, Swabi and Mardan.” \n1 Clause (11) omitted by the Finance Act, 2008. The omitted clause (11) read as follows: \n“(11)  The provisions of section 113, regarding minimum tax, shall not apply to,- \n(i)  \nNational Investment (Unit) Trust or a collective investment scheme authorized or \nregistered unde","quote_sha256":"b0e93045254022e78673603cb4b42b4d112ce1e249f4e385d69b256bf34d7fa6","reader_fragment":"p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1609600-1611200-ee9c8332ce9265d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-562c7293b5d774840c79","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1611492,"character_end":1611532,"quote":"Real Estate Investment Trust Rules, 2006","quote_sha256":"1c56d0302bbaf9ce762feb3d8f0b51bc88cfc14adbf2a5ad67e9c1fc2d705e7f","reader_fragment":"p-r-2b2ba404-1611200-1612800-b7d04377261beec4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1611200-1612800-b7d04377261beec4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1611322,"character_end":1611762,"quote":" or \nregistered under the Non-banking Finance Companies (Establishment and \nRegulation) Rule, 2003 1[or a real estate investment trust approved and authorized \nunder the Real Estate Investment Trust Rules, 2006], or any other company in respect \nof turnover representing transactions in shares, or securities listed on a registered \nstock exchange; \n(ii) \npetroleum dealers, in so far as they relate to turnover on account of sale of petrol","quote_sha256":"59ebfa4cafb1061cf2020a92408c420c210e21d305546dc4a957af4283a9eb5c","reader_fragment":"p-r-2b2ba404-1611200-1612800-b7d04377261beec4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1611200-1612800-b7d04377261beec4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9b36c43bfa85cf5db03","source":"pk-code-f40603913b933194","title":"Voluntary Pension System Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1614532,"character_end":1614568,"quote":"Voluntary Pension System Rules, 2005","quote_sha256":"6e99d741a46d3ea16b252bfdebf295b9e7c534be989dde4c1dad27df451fe437","reader_fragment":"p-r-2b2ba404-1614400-1616000-24db8abad376016c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1614400-1616000-24db8abad376016c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1614362,"character_end":1614798,"quote":"2003 or a real estate \ninvestment trust approved and authorized under the Real Estate \nInvestment Trust 2[“Regulations, 2015”], 3[or a pension fund registered \nunder the Voluntary Pension System Rules, 2005] or any other \ncompany in respect of turnover representing transactions in shares, \nor securities listed on a registered stock exchange;  \n \n(ii)  \npetroleum dealers, in so far as they relate to turnover on account of \nsale of pe","quote_sha256":"ba25e3bace38753a66bd83b37f57857a4b190b7290f29e00c97350d01a36877f","reader_fragment":"p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1612800-1614400-3a2b3d8c38f6d0b6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3778979390578b1d6cdd","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616658,"character_end":1616675,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616488,"character_end":1616790,"quote":"\nfor the purpose of Islamic Banking and Finance in respect of turnover under a \nmorabaha arrangement; and  \n(xviii) WAPDA First Sukuk Company Limited.” \n1Inserted by the Finance Act, 2009. \n2 The word and figure “Rules, 2006” substituted by the Finance Act, 2015. \n3 Inserted by the Finance Act, 2011. ","quote_sha256":"598628324b4a999d0b0365b0387840b0de2b0e070a13c54ddcc34aaae8d5b2db","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c0e212dbe1baf246ead","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616733,"character_end":1616750,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616563,"character_end":1616790,"quote":"r a \nmorabaha arrangement; and  \n(xviii) WAPDA First Sukuk Company Limited.” \n1Inserted by the Finance Act, 2009. \n2 The word and figure “Rules, 2006” substituted by the Finance Act, 2015. \n3 Inserted by the Finance Act, 2011. ","quote_sha256":"ad2824c58588a59871ad72774d5488c8d4344c5cb759d50f793fcbb8acc23723","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d0b755a1667fde9f2ec0","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616755,"character_end":1616788,"quote":"Inserted by the Finance Act, 2011","quote_sha256":"0a4a51a917aad87a05bb8a74be1287e4e4c42b0a9e97954c7d18404b9ed05f54","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1616585,"character_end":1616790,"quote":"ent; and  \n(xviii) WAPDA First Sukuk Company Limited.” \n1Inserted by the Finance Act, 2009. \n2 The word and figure “Rules, 2006” substituted by the Finance Act, 2015. \n3 Inserted by the Finance Act, 2011. ","quote_sha256":"cdc4553f2ba6caa330af0560a2a034346dc403e48799bc0ab9cdae8b274d5b57","reader_fragment":"p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1616000-1617600-873a7f49aa91bae4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb29d247c4e0ba5f62ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1617996,"character_end":1618013,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1617826,"character_end":1618243,"quote":"re Capital Fund which is exempt under clause (101) of Part-\nI of this Schedule; \n \n5[   ] \n \n                                            \n1Sub-clause (iv) omitted by the Finance Act, 2015. The omitted sub-clause (iv) read as follows:- \n“(iv) \nKotAddu Power Company Limited (KAPCO) for the period it continues to be entitled to \nexemption under clause (138) of Part-I of this Schedule;” \n2The words  and brackets “and ","quote_sha256":"cda0563a66294a012cfd88cfcab60b2585df050da9213df7b7c965f9714b6619","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a1df407d939283ef53a","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618274,"character_end":1618291,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618104,"character_end":1618521,"quote":"O) for the period it continues to be entitled to \nexemption under clause (138) of Part-I of this Schedule;” \n2The words  and brackets “and clause (132B)” inserted by the Finance Act, 2014. \n3The word “and (132B)” omitted by the Finance Act, 2015. \n4 Sub-clauses (ix) and (x) omitted by the Finance Act, 2021. The omitted sub-clauses read as   follows: \n“(ix)  \nnon-profit organizations approved under clause (36) of s","quote_sha256":"d533480c5b08c8baaf812c1124c0bedcda75d791c9f9923bbc5e8eb102d7705e","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e6b010d4cf4c173d4ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618332,"character_end":1618349,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618162,"character_end":1618579,"quote":"n under clause (138) of Part-I of this Schedule;” \n2The words  and brackets “and clause (132B)” inserted by the Finance Act, 2014. \n3The word “and (132B)” omitted by the Finance Act, 2015. \n4 Sub-clauses (ix) and (x) omitted by the Finance Act, 2021. The omitted sub-clauses read as   follows: \n“(ix)  \nnon-profit organizations approved under clause (36) of section 2 or clause (58) or included \nin clause (61) of Par","quote_sha256":"49a43e974761007bbbfe45770c7e8ee04dfd12cb0ef6051109a2db80be2bc514","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3d84e23bb2d1339d9dd6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618394,"character_end":1618411,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618224,"character_end":1618641,"quote":" and brackets “and clause (132B)” inserted by the Finance Act, 2014. \n3The word “and (132B)” omitted by the Finance Act, 2015. \n4 Sub-clauses (ix) and (x) omitted by the Finance Act, 2021. The omitted sub-clauses read as   follows: \n“(ix)  \nnon-profit organizations approved under clause (36) of section 2 or clause (58) or included \nin clause (61) of Part-I of this Schedule; \n \n(x)  \na taxpayer who qualifies for ex","quote_sha256":"6bae9c75d801973755c8fcfa80b46978b47f77155bf681b6a3b5fe2b7b864cd4","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72de4644d5023b5681ec","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618830,"character_end":1618846,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1618660,"character_end":1619045,"quote":"e (133) of Part-I of this Schedule, in \nrespect of income from export of computer software or IT services or IT enabled services;” \n5Sub-clause (xiii) substituted though Finance Act 2020 dated 30th June, 2020 the substituted sub-\nclause read as follows: “(xiii) a Modaraba registered under the Modaraba Companies and Modaraba \n(Floatation and Control) Ordinance, 1980 (XXXI of 1980);” ","quote_sha256":"9bd19ed4758564142cffb14008908fd2962732d2d9f3cf55cbf41774927cfa39","reader_fragment":"p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1617600-1619200-3bf7eb2ca6e17e14","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c7e3e1364150ad21bb9","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620319,"character_end":1620336,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620149,"character_end":1620566,"quote":" from manufacture of equipment \nwith dedicated use for generation of renewable energy. \n \n                                            \n1 Sub-clause (xiii) omitted by the Finance Act, 2021. The omitted sub-clauses read as follows: \n“(xiii) a modaraba qualifying for exemption under clause (100) of Part-I of this Schedule.” \n2 Sub-clause (xv) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n","quote_sha256":"57e15ef41ee09bf9d1c24c268f200127b9b1cfd5ac20c22b765c1ab62e2d7834","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c36ee62cc674faff9927","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620506,"character_end":1620523,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620336,"character_end":1620753,"quote":". The omitted sub-clauses read as follows: \n“(xiii) a modaraba qualifying for exemption under clause (100) of Part-I of this Schedule.” \n2 Sub-clause (xv) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“(xv) The corporatized entities of Pakistan Water and Power Development Authority, so far as they \nrelate to their receipts on account of sales of electricity, from the date of their crea","quote_sha256":"b48f9d803dc4642b4d5033c2b89099f67804a8535503fc4527acadf4f499d06a","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-efe25faa05fa89be6868","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620888,"character_end":1620905,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620718,"character_end":1621135,"quote":"ricity, from the date of their creation upto the \ndate of completion of the process of corporatization i.e. till the tariff is notified;” \n3The word “and” omitted by the Finance Act, 2015. \n4Full stop substituted by Finance Act, 2015. \n5 Clauses (xviii), (xix), (xx), (xxi), (xxii), (xxiii), (xxiv) and (xxv) added by the Finance Act, 2015. \n6 Sub-clause (xviii) omitted by the Finance Act, 2021. The omitted sub-clau","quote_sha256":"3c554b49218f29bc9d5a3186ea5e698aa3083ca3e08dc7f0419c0f000c5fd225","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-effbf5424a69666d4f38","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620934,"character_end":1620951,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620764,"character_end":1621181,"quote":"he \ndate of completion of the process of corporatization i.e. till the tariff is notified;” \n3The word “and” omitted by the Finance Act, 2015. \n4Full stop substituted by Finance Act, 2015. \n5 Clauses (xviii), (xix), (xx), (xxi), (xxii), (xxiii), (xxiv) and (xxv) added by the Finance Act, 2015. \n6 Sub-clause (xviii) omitted by the Finance Act, 2021. The omitted sub-clauses read as follows: \n“(xviii)  companies, qua","quote_sha256":"7a0ee0bef48ef764adc4d8cb37aa29d37b739299c84f67f8407bda18a77a7f73","reader_fragment":"p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1619200-1620800-8c1132d3cbb10581","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31f96bebef9e16e6b4fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1621040,"character_end":1621057,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620870,"character_end":1621287,"quote":"d” omitted by the Finance Act, 2015. \n4Full stop substituted by Finance Act, 2015. \n5 Clauses (xviii), (xix), (xx), (xxi), (xxii), (xxiii), (xxiv) and (xxv) added by the Finance Act, 2015. \n6 Sub-clause (xviii) omitted by the Finance Act, 2021. The omitted sub-clauses read as follows: \n“(xviii)  companies, qualifying for exemption under clause (132B) of Part-I of this Schedule, in \nrespect of receipts from a coal ","quote_sha256":"34e258c5115641bd582ba356cbf1929132e8d6fdb08deb223595e29130a381b6","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-620b06ccec309b3ec5ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1621096,"character_end":1621113,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1620926,"character_end":1621343,"quote":"uted by Finance Act, 2015. \n5 Clauses (xviii), (xix), (xx), (xxi), (xxii), (xxiii), (xxiv) and (xxv) added by the Finance Act, 2015. \n6 Sub-clause (xviii) omitted by the Finance Act, 2021. The omitted sub-clauses read as follows: \n“(xviii)  companies, qualifying for exemption under clause (132B) of Part-I of this Schedule, in \nrespect of receipts from a coal mining project in Sindh, supplying coal exclusively to p","quote_sha256":"38e60a8b4f2bbeaf7a7bc30f84faf8950f6b84e8833edb9fcc779324dfc9ddc9","reader_fragment":"p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1620800-1622400-d371dceb570d9bbe","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0923ade7e9d4de7a70d2","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623220,"character_end":1623237,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623050,"character_end":1623467,"quote":" under sub-section (1) of \nsection 3 of the Deposit Protection Corporation Act, 2016 (XXXVII of \n2016).  \n \n                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as ","quote_sha256":"68457f10e03451c9c3c5b5ade91ad99a5be7f954efa1be7f97a655a1831ceab6","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39e81058f60a583ecf6d","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623256,"character_end":1623273,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623086,"character_end":1623503,"quote":" of the Deposit Protection Corporation Act, 2016 (XXXVII of \n2016).  \n \n                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defin","quote_sha256":"6d97d34aab3c24627e93e3a117da8a205c8f3d6e8c7a0ce89dbcd8ffe2e24fc6","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d3450fb1aa1fb725c7cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623292,"character_end":1623309,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623122,"character_end":1623539,"quote":"on Act, 2016 (XXXVII of \n2016).  \n \n                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n","quote_sha256":"0cbee3ac6782336ef861bb597876fa24cb18ef8f29058861594a1f7c86f9f6fe","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8887fc20881dffc4995","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623328,"character_end":1623345,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623158,"character_end":1623575,"quote":"                                            \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n7Inserted by the Finance Act, 2018 \n","quote_sha256":"cde5797cbf00b7c39c0427151d0839d8ecd459521276df61a1458110b70cbe03","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2fbbdc16f2fab0aaeb1","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623362,"character_end":1623379,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623192,"character_end":1623609,"quote":"          \n1Inserted by the Finance Act, 2016 \n2Inserted by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n7Inserted by the Finance Act, 2018 \n8New Subclauses shall be added thr","quote_sha256":"71527cb2c938d0c12de88be00493950712ce348e73ad9d4d7021a88c156d771e","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff3e2400b8bd5b439e34","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623417,"character_end":1623434,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623247,"character_end":1623664,"quote":"d by the Finance Act, 2016 \n3Inserted by the Finance Act, 2016 \n4Inserted by the Finance Act, 2018. \n5Added by the Finance Act, 2017. \n6 Sub-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n7Inserted by the Finance Act, 2018 \n8New Subclauses shall be added through Finance Supplementary (Second Amendment) Act, 2019","quote_sha256":"05a1157393892288eb186170e0302247cda7b8a9a88ce23a2804a4456eec45e6","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7916e7af1a52f6e75e7f","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623556,"character_end":1623573,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1623386,"character_end":1623666,"quote":"b-clause (xxix) omitted by the Finance Act, 2021. The omitted sub-clause read as follows: \n“((xxix) start-up as defined in clause (62A) of section 2.]” \n7Inserted by the Finance Act, 2018 \n8New Subclauses shall be added through Finance Supplementary (Second Amendment) Act, 2019. ","quote_sha256":"91f8c531d74f9ba587f30c3975f593ccf80e8fcd877e5ed2d1aa00b2e20df633","reader_fragment":"p-r-2b2ba404-1622400-1624000-050895d97e7f1993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1622400-1624000-050895d97e7f1993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b5375bd5bc4bafb208b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625448,"character_end":1625465,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625278,"character_end":1625695,"quote":" Mobile phone manufacturers engaged in the local manufacturing of \nmobile phone devices.] \n                                            \n1New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n2 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. Earlier sub-clause \n(xxxix) wad added through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-clause (xlii) omitted b","quote_sha256":"d48f5942310e5d74ae3db9f2f2090dc9d84f09a9dc1b6145c5fb2dd67ea1f880","reader_fragment":"p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e00706deaf687bd3d9f4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625562,"character_end":1625579,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625392,"character_end":1625809,"quote":"                     \n1New sub-clauses inserted through Finance Act, 2020 dated 30th June, 2020. \n2 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. Earlier sub-clause \n(xxxix) wad added through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-clause (xlii) omitted by the Finance Act, 2022.  The omitted sub-clause read as follows: \n   “(xlii) Persons qualifying for exemption und","quote_sha256":"d2889acebed63f8f2594edad57ba1255c8237100738c14a525c45c6a655df303","reader_fragment":"p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0149e92a0986bc030fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625701,"character_end":1625718,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625531,"character_end":1625948,"quote":"xliii) and (xliv) added by the Finance Act, 2021. Earlier sub-clause \n(xxxix) wad added through Tax Laws (Amendment) Ordinance, 2021. \n3 Sub-clause (xlii) omitted by the Finance Act, 2022.  The omitted sub-clause read as follows: \n   “(xlii) Persons qualifying for exemption under clause (126E) of Part I of this Schedule for tax year \n2021 and onwards;”  \n4 The expression “(126EA)” substituted by the Finance Act, 2","quote_sha256":"1088ed7927a1f9d3bbbdab43006d907c27f87f2058ecf4916b8797b3fb3f77e7","reader_fragment":"p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1624000-1625600-39e0c7608b930bd2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5a640b5f00daef5a3401","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625934,"character_end":1625951,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625764,"character_end":1626008,"quote":" “(xlii) Persons qualifying for exemption under clause (126E) of Part I of this Schedule for tax year \n2021 and onwards;”  \n4 The expression “(126EA)” substituted by the Finance Act, 2024.   \n5 Sub-clause (xlv) added by the Finance Act, 2022.  ","quote_sha256":"1e64902bd49be941cc5f69a8786e119af3cfa2533331bdef1867e34d79347a8d","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-34225e84087f981b2431","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625988,"character_end":1626005,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1625818,"character_end":1626008,"quote":" (126E) of Part I of this Schedule for tax year \n2021 and onwards;”  \n4 The expression “(126EA)” substituted by the Finance Act, 2024.   \n5 Sub-clause (xlv) added by the Finance Act, 2022.  ","quote_sha256":"f096e21d18c2159640783aeac2081a1b80dc8c48fceb3bef6b8b4d4c1abefb1e","reader_fragment":"p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1625600-1627200-2ede8df4bf52ad5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e626398d911d86d1e33","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627715,"character_end":1627732,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627545,"character_end":1627962,"quote":"OF  \nAGRICULTURAL PRODUCE \n \n \n \nIt is certified that I …………………………. Holder of CNIC Number  \n                                            \n1 Sub-clause (xlvi) added by the Finance Act, 2023. Earlier sub-clause (xlvi) was added through S.R.O. \n1590(I)/2022 dated 23.08.2022. \n2Added by the Finance Act, 2012. \n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii)","quote_sha256":"72b621f59a6b199235dbcd41553a9ba47bacfc45dd443582eaea462109230172","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-64fdb9b0ee336cb7ecfb","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627832,"character_end":1627849,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627662,"character_end":1628079,"quote":"                   \n1 Sub-clause (xlvi) added by the Finance Act, 2023. Earlier sub-clause (xlvi) was added through S.R.O. \n1590(I)/2022 dated 23.08.2022. \n2Added by the Finance Act, 2012. \n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by","quote_sha256":"a147479647a84deb93d93e6e22aae583c865834a38313bd7a897ab7d146e2ef8","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fe3414e5147e0895d64","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627895,"character_end":1627912,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627725,"character_end":1628142,"quote":"t, 2023. Earlier sub-clause (xlvi) was added through S.R.O. \n1590(I)/2022 dated 23.08.2022. \n2Added by the Finance Act, 2012. \n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015.","quote_sha256":"3fd717de6b94a0b575f4a1fb3c1669921431380576e05c6f262a20b69712563e","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-78e46ce9f7d97dfda758","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627987,"character_end":1628004,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627817,"character_end":1628234,"quote":"\n2Added by the Finance Act, 2012. \n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O","quote_sha256":"c0450d002b2ea510a4eb6dd23045910196ec9b3b08e4150aed5b4e951a29d819","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4218b3da168f147bd91b","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628021,"character_end":1628038,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627851,"character_end":1628268,"quote":"\n3The words “or section 59B” omitted by the Finance Act, 2016. \n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. \n","quote_sha256":"0da9d4c6a8b89fc394140e12111c422b939a4c2782cc29efed9e775b02a8b73c","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-24f169469559bf978963","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628084,"character_end":1628101,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627914,"character_end":1628267,"quote":"\n4 Clauses (xxxix), (xl), (xli), (xlii), (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. ","quote_sha256":"19a16e1f0f928e139e3f672b98374e2a4ef5d9a61a19ab93c7f238e3ea43ef1f","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-90996ac98ac530e98829","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628124,"character_end":1628141,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627954,"character_end":1628267,"quote":" (xliii) and (xliv) added by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. ","quote_sha256":"f81aef5353ab8f9a0f37f18786e5e09d20e6493af4b9bb006ad86fb22e8bd9cb","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7cd6b1c043345bd450b8","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628146,"character_end":1628179,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1627976,"character_end":1628267,"quote":"ded by the Finance Act, 2021. \n5Added by the Finance Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. ","quote_sha256":"35db9b352f0cdd27cf284ff3f68249effe20645678646c0039cf454e3f1a8c93","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25587e109b7a2935ddbb","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628199,"character_end":1628216,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1628029,"character_end":1628267,"quote":"Act, 2012. \n6The words “or section 59B” omitted by the Finance Act, 2016. \n7Substituted by the Finance Act, 2015. \n8 Inserted by the Finance Act, 2015. \n9Inserted by the Finance Act, 2018 \n10Added by S.R.O. 787(I)/2011, dated 22.08.2011. ","quote_sha256":"29269061a5e4c077de01f98dd5865a3382fe5fbd174df2ffcbe9b7e5ce494cbd","reader_fragment":"p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1627200-1628800-1015d40e80f3f8f9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba2ccac8b74d2a71f93e","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629927,"character_end":1629944,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629757,"character_end":1630174,"quote":" \nPCT \n(1) \n(2) \n(3) \n1. \nReal-time PCR system (standard 96-well plate and 0.2ml tubes format, \n5 channel) \n                                            \n1Inserted by the Finance Act, 2018 \n2New clause (12B) inserted though Finance Act, 2020 dated 30th June, 2020 \n3 The expression “30th day of September, 2020” substituted by the Finance Act, 2021. Earlier this \nsubstituted by the SRO 1241(I)/2020 dated 20.11.2020. ","quote_sha256":"62fffa78e7f7ecd9ce2322865e2924c16ae2b22b432bd36412ccd7ece625afc0","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a85d6dc13f7770437b66","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629980,"character_end":1629997,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629810,"character_end":1630227,"quote":"ard 96-well plate and 0.2ml tubes format, \n5 channel) \n                                            \n1Inserted by the Finance Act, 2018 \n2New clause (12B) inserted though Finance Act, 2020 dated 30th June, 2020 \n3 The expression “30th day of September, 2020” substituted by the Finance Act, 2021. Earlier this \nsubstituted by the SRO 1241(I)/2020 dated 20.11.2020.  \n4 The expression “30th day of June, 2021” substitut","quote_sha256":"62daab1f9ddb6069f3e19a161a1a419430a702b8cd9891c1008051597f12c9b8","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-259fdddfb0fa0a96174b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1630087,"character_end":1630104,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1629917,"character_end":1630334,"quote":"ed by the Finance Act, 2018 \n2New clause (12B) inserted though Finance Act, 2020 dated 30th June, 2020 \n3 The expression “30th day of September, 2020” substituted by the Finance Act, 2021. Earlier this \nsubstituted by the SRO 1241(I)/2020 dated 20.11.2020.  \n4 The expression “30th day of June, 2021” substituted by the Finance Act, 2022. Earlier this substitution \nwas made through SRO 1008(I)/2021 dated 09.08.2021.","quote_sha256":"0e27d15cbd1591caec015b2ffb7b4ff3ce4793c33ded39bea30e6b789adeb2c9","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e7276f02df4d2d6598b","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1630237,"character_end":1630254,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1630067,"character_end":1630336,"quote":" substituted by the Finance Act, 2021. Earlier this \nsubstituted by the SRO 1241(I)/2020 dated 20.11.2020.  \n4 The expression “30th day of June, 2021” substituted by the Finance Act, 2022. Earlier this substitution \nwas made through SRO 1008(I)/2021 dated 09.08.2021.  ","quote_sha256":"66349da8427ded337270bf2cca474d024ad1cfb999e4fd93be0666f2f0ee6fa1","reader_fragment":"p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1628800-1630400-0e91ae51e698db8e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80a57aa21515b7473656","source":"pk-code-f40603913b933194","title":"Finance Act 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633709,"character_end":1633725,"quote":"Finance Act 2022","quote_sha256":"152b6c956aa516e4eb8e60f1a5225cc0d75873074050356e92cca0e881cfcafc","reader_fragment":"p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633539,"character_end":1633895,"quote":"are diseases not manufactured in \nPakistan, subject to the following conditions, namely:— \n \n                                            \n1New clause (12BA) added by the Finance Act 2022. Earlier this addition was made through SRO \n1009(I)/2021 dated 09.08.2021. \n2New clauses (12C), (12D) and (12E) inserted through Finance Act 2020 dated 30th June, 2020 ","quote_sha256":"5a591ca6e0152ea0d4cb9e1d54f81c4a1bc9b2b136cfb0d317bb00e10aa3e360","reader_fragment":"p-r-2b2ba404-1632000-1633600-b18b2a462f354143","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1632000-1633600-b18b2a462f354143","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bedf88da12d05348516e","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633856,"character_end":1633872,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1633686,"character_end":1633895,"quote":"se (12BA) added by the Finance Act 2022. Earlier this addition was made through SRO \n1009(I)/2021 dated 09.08.2021. \n2New clauses (12C), (12D) and (12E) inserted through Finance Act 2020 dated 30th June, 2020 ","quote_sha256":"7d812609aa39082fa6c76fb42ae76dd1450406a82585f2c83e4e0df6976a1841","reader_fragment":"p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1633600-1635200-8f5b7d67025260b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-776fb1a9b1754b07c6ff","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635376,"character_end":1635394,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635206,"character_end":1635624,"quote":"or after the \n23rd June, 2020;  \n  \n                                            \n1 Clauses (12F), (12G), (12H), (12I), (12J), (112K), (12L), (12M) and (12N) added by the Finance Act, \n2021. Earlier these clauses were inserted through SROs 642(I)/2020 dated 28.07.2020, 750(I)/2020 \ndated 20.08.2020, 772(I)/2020 dated 24.08.2020, 922(I)/2020 dated 29.09.2020, 99(I)/2021 dated \n26.01.2021, 132(I)/2021 dated 03.02.2021","quote_sha256":"c53253a2d89fd1decbd2f39969ff5ebd1f121fd089c6de74ce528e889f25a18b","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82129fab240ac08e1938","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635772,"character_end":1635789,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635602,"character_end":1636019,"quote":"/2021 dated 03.02.2021, 235(I)/2021 dated 23.02.2021 (read with corrigendum \ndated 17.05.2021), 589(I)/2021 dated 25.05.2021 respectively. \n2 Clause (12F) omitted by the Finance Act, 2025. The omitted clause read as follows: \n“(12F) The provision of section 148 shall not apply on import of 1.5 million tons of wheat having PCT \nHeading 1001.1900 and 1001.9900 in pursuance of Cabinet Decision in case No.399/23/2020 ","quote_sha256":"ed0dba3e8828ced66cd6c65880308b53e8270b8541c81be2403a2efa826a5b67","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8bf555f440f38104478e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1636081,"character_end":1636098,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1635911,"character_end":1636328,"quote":"f wheat having PCT \nHeading 1001.1900 and 1001.9900 in pursuance of Cabinet Decision in case No.399/23/2020 dated \nthe 16th June, 2020;” \n \n3 Clause (12G) omitted by the Finance Act, 2025. The omitted clause read as follows: \n“(12G) The provisions of section 148 shall, in pursuance of the Cabinet Decision in case No.  \n541/30/2020 dated the 4th August, 2020, not apply on import by the Trading Corporation of Pakist","quote_sha256":"72a53932c54811f4d3e11829f34ca98254cab6d88055067a0c9b90ed832b7cc2","reader_fragment":"p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1635200-1636800-4bca8cab5ccf6fdc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76d8f1fbaf72855e96a1","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638161,"character_end":1638178,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1637991,"character_end":1638408,"quote":"in the jurisdiction of Border sustenance markets \nspecified in Table-I below:— \n \n \nTABLE-I \n \n                                            \n1 Clause (12J) omitted by the Finance Act, 2025. The omitted clause read as follows: \n   “(12J) The provisions of section 148 shall, in pursuance of the Cabinet Decision in case No. \n34/02/2021, dated the 12th January, 2021, not apply on import of three hundred thousand metric","quote_sha256":"946c920ba1999193e8e63c432114fc1229c8e97276f1b50020202c11d0347202","reader_fragment":"p-r-2b2ba404-1636800-1638400-40de346278498dbd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1636800-1638400-40de346278498dbd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fad2be72f4c3ab6f3327","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638827,"character_end":1638844,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638657,"character_end":1639074,"quote":" \n3. \n07031000 \n-ONIONS AND SHALLOTS \n4. \n07032000 \n-GARLIC \n5. \n07049000 \n-OTHERS which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n6. \n07061000 \n-CARROTS AND TURNIPS \n7. \n07070000 \nCUCUMBERS AND GHERKINS FRESH OR  \nCHILLED. \n8. \n07081000 \n-PEAS (PISUM SATIVUM) \n9. \n07082000 ","quote_sha256":"4f252c82a88b8620208c40ca1965b64b759502cd2c4dad3f2f2c7006bd945d2f","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bee3dbaa4b5348ceb030","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638849,"character_end":1638868,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638679,"character_end":1639098,"quote":"S AND SHALLOTS \n4. \n07032000 \n-GARLIC \n5. \n07049000 \n-OTHERS which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n6. \n07061000 \n-CARROTS AND TURNIPS \n7. \n07070000 \nCUCUMBERS AND GHERKINS FRESH OR  \nCHILLED. \n8. \n07081000 \n-PEAS (PISUM SATIVUM) \n9. \n07082000 \n-BEANS (VIGNA SPP., PHA","quote_sha256":"9b767e45ebf864c5aabf692eca04f068b277f131a09c2acdbea9f24ec6cea395","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-17b76838fbcfb9110108","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638873,"character_end":1638897,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1638703,"character_end":1639127,"quote":"2000 \n-GARLIC \n5. \n07049000 \n-OTHERS which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n6. \n07061000 \n-CARROTS AND TURNIPS \n7. \n07070000 \nCUCUMBERS AND GHERKINS FRESH OR  \nCHILLED. \n8. \n07081000 \n-PEAS (PISUM SATIVUM) \n9. \n07082000 \n-BEANS (VIGNA SPP., PHASEOLUS SPP.) \n10. \n07089000 \n","quote_sha256":"c1bba55ee131773e4b1f9b7a2c66214dc8ca781b4b255642684c034984032128","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5d31d7b0378e453a3952","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639347,"character_end":1639364,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639177,"character_end":1639594,"quote":"s (Pisum sativum) \n12. \n07132010 \nGrams (Dry/Whole) \n13. \n07132090 \n---other- \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n14. \n07133100 \n-- Beans of the species Vigna mungo (L.) Hepper or \nVigna radiata (L.) Wilczek \n15. \n07133200 \n-- small red (Adzuki) beans (Phase","quote_sha256":"bf2220adc72a70a36d1c6ea6b65fa694b6b814cf4959961ad4e29d131e50dfae","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-089ef83c38a088835f4a","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639369,"character_end":1639388,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639199,"character_end":1639618,"quote":" \n07132010 \nGrams (Dry/Whole) \n13. \n07132090 \n---other- \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n14. \n07133100 \n-- Beans of the species Vigna mungo (L.) Hepper or \nVigna radiata (L.) Wilczek \n15. \n07133200 \n-- small red (Adzuki) beans (Phaseolus or Vigna \nangularis","quote_sha256":"6a75c93a2cf278f122f4a3b7433e2817fe48fe01e4457bdd43afde5d500d51f2","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-779f2003c16422e5d8aa","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639393,"character_end":1639417,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639223,"character_end":1639647,"quote":"hole) \n13. \n07132090 \n---other- \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n14. \n07133100 \n-- Beans of the species Vigna mungo (L.) Hepper or \nVigna radiata (L.) Wilczek \n15. \n07133200 \n-- small red (Adzuki) beans (Phaseolus or Vigna \nangularis) \n16. \n07133300 \nKidney bean","quote_sha256":"447aebb31c687ef77c4e059b149709b23365cf6b45352495749c5e866d77ca5c","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b68bce53d80ab19c0bec","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639901,"character_end":1639919,"quote":"Customs \nAct, 1969","quote_sha256":"fa57f6a43457b2609263ea0d4ecd9c13bd50bd166eae4cff42359a4541b8c835","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639731,"character_end":1640149,"quote":"subterrea \n18. \n07133500 \n- - Cow peas (Vigna unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n20. \n07134010 \n - Lentils (Dry Whole) \n21. \n07135000 \n- Broad beans (Vicia faba var. major) and horse \nbeans (Vicia faba var. equina, Vicia faba ","quote_sha256":"d16b7c2e09739bf197c24383382d6ea6b4395e7235f5e6860b61d5129af79366","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f13485648c90062479bb","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639924,"character_end":1639943,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639754,"character_end":1640173,"quote":"0 \n- - Cow peas (Vigna unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n20. \n07134010 \n - Lentils (Dry Whole) \n21. \n07135000 \n- Broad beans (Vicia faba var. major) and horse \nbeans (Vicia faba var. equina, Vicia faba var. minor) \n22. \n071360","quote_sha256":"9ac38bae0adc3aee1e6f0cb596659bf7d98d5289d5071b3861e1ee34f1c3e459","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91f7959d79db1b03ffbd","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639947,"character_end":1639972,"quote":"Federal \nExcise Act, 2005","quote_sha256":"6675d662053a6b21e3b95259ea30c3b72628a970e2a0a3fba9031a422d77829b","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1639777,"character_end":1640202,"quote":"unguiculata) \n19. \n07133990 \n-- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n20. \n07134010 \n - Lentils (Dry Whole) \n21. \n07135000 \n- Broad beans (Vicia faba var. major) and horse \nbeans (Vicia faba var. equina, Vicia faba var. minor) \n22. \n07136000 \n- Pigeon peas (cajanus ca","quote_sha256":"27bd06b139cf81641e7ab7db1775d8067c2702e6e2cbd6da7608181138e6edda","reader_fragment":"p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1638400-1640000-6bba21a7ffb68362","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2233d6c526caf7f9ba5e","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640318,"character_end":1640336,"quote":"Customs \nAct, 1969","quote_sha256":"fa57f6a43457b2609263ea0d4ecd9c13bd50bd166eae4cff42359a4541b8c835","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640148,"character_end":1640420,"quote":" var. minor) \n22. \n07136000 \n- Pigeon peas (cajanus cajan)  \n23. \n07139090 \n- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets ","quote_sha256":"617c2e6b9f5539b90582850f18d28d2127f4aa7cc9a8d95414c62d8ebe878f63","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-624516c6a88dc20b59d0","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640341,"character_end":1640360,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640171,"character_end":1640420,"quote":"6000 \n- Pigeon peas (cajanus cajan)  \n23. \n07139090 \n- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets ","quote_sha256":"7f28442d445ea5106c31b4ccdea9068c146b56c2dfb19d34edda703fd3c17564","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a92c8c405841183d935","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640364,"character_end":1640389,"quote":"Federal \nExcise Act, 2005","quote_sha256":"6675d662053a6b21e3b95259ea30c3b72628a970e2a0a3fba9031a422d77829b","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1640194,"character_end":1640420,"quote":"janus cajan)  \n23. \n07139090 \n- Other which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets ","quote_sha256":"366156beb7bdcc03d86608369e0b1b8ec356d45e8738cf36b784de6b170431cb","reader_fragment":"p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1640000-1641600-a3dc5fe86dc5e817","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-472ec759b7fd1dcb4166","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642691,"character_end":1642708,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642521,"character_end":1642938,"quote":"Schedule – Part IV____ __________________________ \n646 \n \n60. \n07051900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n61. \n07052100 \n- - WITLOOF CHICORY (CICHORIUM INTYBUS \nVAR.FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or r","quote_sha256":"2dcca9c47412397832c149997e58865282ac192d9c54d0fa2b021313da825dcd","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb6b21f2fb61777f420b","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642713,"character_end":1642732,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642543,"character_end":1642962,"quote":" __________________________ \n646 \n \n60. \n07051900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n61. \n07052100 \n- - WITLOOF CHICORY (CICHORIUM INTYBUS \nVAR.FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the p","quote_sha256":"dc7e9e43662cd86ecc609ccbd92f4a9f95dbd08a21cf05246b0eb8cceb913e4c","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-200f5d69f72fbba60c1a","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642737,"character_end":1642761,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642567,"character_end":1642991,"quote":"___ \n646 \n \n60. \n07051900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n61. \n07052100 \n- - WITLOOF CHICORY (CICHORIUM INTYBUS \nVAR.FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 19","quote_sha256":"17b4eceec3dda8b10cd3662dcf2c21ffb3a139ec6d2202646f2b736b07d08ead","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ce12b46e12e434a72dd","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642976,"character_end":1642993,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642806,"character_end":1643223,"quote":"0 \n- - WITLOOF CHICORY (CICHORIUM INTYBUS \nVAR.FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Ta","quote_sha256":"299ff2e123130dc1619491748d2c1e5b208f4845c792196b04c1f39fd8440ca0","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb5f68b239b022590213","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642998,"character_end":1643017,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642828,"character_end":1643247,"quote":" (CICHORIUM INTYBUS \nVAR.FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal ","quote_sha256":"ec0662059eccf6b8e98af09749fc1eb63c4011678babf891dca04c419760e2c1","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3422c370bc1cab32afc","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643022,"character_end":1643046,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1642852,"character_end":1643276,"quote":".FOLIOSUM) \n62. \n07052900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border S","quote_sha256":"2aba2ee61d7aef5780848022e666d4c143a8ae6b70d7250b6bc76567f722374b","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f633cdda07e39e0f0c4e","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643193,"character_end":1643210,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643023,"character_end":1643440,"quote":"ederal Excise Act, 2005 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---D","quote_sha256":"1986714f73b68133ebcd44c3e602495e713eb17cee3bab71d6d22a3b4c74cd24","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7c1769031ca80e523601","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643215,"character_end":1643234,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643045,"character_end":1643464,"quote":"5 for Border Sustenance \nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---DRIED (Grapes) \n68. \n0807","quote_sha256":"06d0b7f876b1f005129df52b04129ae208d28d80b2329bd38ff45fa5ad931277","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a924980bd53c0f7f6b72","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643239,"character_end":1643263,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643069,"character_end":1643493,"quote":"\nMarkets \n63. \n07069000 \n-OTHER \nwhich \nqualifies \nfor \nexemption \nor \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n64. \n07096000 \nFruits of the genus Capsicum or of the genus \nPimenta \n65. \n08042000 \nFigs \n66. \n08061000 \n -FRESH (Grapes) \n67. \n08062000 \n ---DRIED (Grapes) \n68. \n08071100 \n- - WATERMELONS \n69. \n0","quote_sha256":"7a96e351d8199b74c5bac578f152fe3fc04df4e5916b1c75f55095a77a60dc85","reader_fragment":"p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1641600-1643200-6103ef38d7825aa4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-912fbed90d6ac82ff63e","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643599,"character_end":1643616,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643429,"character_end":1643846,"quote":"2000 \n ---DRIED (Grapes) \n68. \n08071100 \n- - WATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n70. \n08081000 \n-APPLES \n71. \n09021000 \nGreen Tea \n72. \n09022000 \nOther Green Tea \n73. \n09101200 \n - - Crushed or ground (Ginger) \n74. \n09103000 ","quote_sha256":"376a1ef4ae9bff644faee7ec8d0ca7ebc734cb828da2e5f3c00eb16742c2978e","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b96468ae997bf79f5912","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643621,"character_end":1643640,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643451,"character_end":1643870,"quote":"s) \n68. \n08071100 \n- - WATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n70. \n08081000 \n-APPLES \n71. \n09021000 \nGreen Tea \n72. \n09022000 \nOther Green Tea \n73. \n09101200 \n - - Crushed or ground (Ginger) \n74. \n09103000 \n-TURMERIC (CURCUMA) \n75","quote_sha256":"b9c54956888b7cad2a62402742a622ead5dbe84683af445baa2ccb2f8b93d8a0","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c844d2896617a78d5133","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643645,"character_end":1643669,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643475,"character_end":1643899,"quote":"ATERMELONS \n69. \n08071900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n70. \n08081000 \n-APPLES \n71. \n09021000 \nGreen Tea \n72. \n09022000 \nOther Green Tea \n73. \n09101200 \n - - Crushed or ground (Ginger) \n74. \n09103000 \n-TURMERIC (CURCUMA) \n75. \n09109990 \n- - - OTHER whic","quote_sha256":"b5fd900a73c406d1ec914a7a9f3631d77998e857db007af535e0ce7dc6ed9d88","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3e2f8470e3cb9f2ed87","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643982,"character_end":1643999,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643812,"character_end":1644229,"quote":"or ground (Ginger) \n74. \n09103000 \n-TURMERIC (CURCUMA) \n75. \n09109990 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76. \n17021110 \nLactose (Sugar ) \n77. \n17021120 \n- - - Lactose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or re","quote_sha256":"31c9860ac91174847383f67f2d83e822af0799c65ba74da75ccae1cc71c82898","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c5430d0db4b08fbe0e41","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644004,"character_end":1644023,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643834,"character_end":1644253,"quote":". \n09103000 \n-TURMERIC (CURCUMA) \n75. \n09109990 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76. \n17021110 \nLactose (Sugar ) \n77. \n17021120 \n- - - Lactose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the pr","quote_sha256":"bfd7e122baef2a63a80712718d7b246385d334b5b4c394be54f7e52031405600","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-66a6fcb8607fe4a834b5","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644028,"character_end":1644052,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1643858,"character_end":1644282,"quote":"CURCUMA) \n75. \n09109990 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76. \n17021110 \nLactose (Sugar ) \n77. \n17021120 \n- - - Lactose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 196","quote_sha256":"516aad1b9f4edd45456ff48b6e0eba19d414e4478496e411ffcdf489e6fe2933","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-571d4629f5d9add02d08","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644266,"character_end":1644283,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644096,"character_end":1644398,"quote":"10 \nLactose (Sugar ) \n77. \n17021120 \n- - - Lactose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n79. \n17029020 \n- - - CARAMEL ","quote_sha256":"ec1b957e5c045c84bf8ee6c453e9ec6f80bde9c5fd6198693dc62c0b12229ad6","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-21629367c752bce92118","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644288,"character_end":1644307,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644118,"character_end":1644398,"quote":"77. \n17021120 \n- - - Lactose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n79. \n17029020 \n- - - CARAMEL ","quote_sha256":"ccf65786f5789b3129f13e168d6037eb5ce30c11be16a06efb260a4800e70313","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0bb406b3729d169954d1","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644312,"character_end":1644336,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644142,"character_end":1644398,"quote":"tose syrup \n78. \n17021900 \n- - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n79. \n17029020 \n- - - CARAMEL ","quote_sha256":"983992521eefaa48f578d369a00e2026910a51601a29a971dc20ed02a7eb0649","reader_fragment":"p-r-2b2ba404-1643200-1644800-dd28021495f91b12","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1643200-1644800-dd28021495f91b12","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6f1512b18b03d2678e77","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645057,"character_end":1645074,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644887,"character_end":1645304,"quote":" appliances or for machines used by the \nfood industry \n87. \n82089090 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n88. \n04031000 \n-YOGURT \n89. \n07019000 \nOther (Potatoes) \n90. \n07104000 \n- Sweet corn \n91. \n07109000 \n- Mixtures of vegetables  \n92. \n08041010 \nF","quote_sha256":"6954f796255c3594c1fc365a354a8ec2770e68834e4c467b9a0a431c18db9b34","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-005be9150f8909486bc2","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645079,"character_end":1645098,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644909,"character_end":1645328,"quote":"hines used by the \nfood industry \n87. \n82089090 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n88. \n04031000 \n-YOGURT \n89. \n07019000 \nOther (Potatoes) \n90. \n07104000 \n- Sweet corn \n91. \n07109000 \n- Mixtures of vegetables  \n92. \n08041010 \nFresh (Dates) \n93. \n08041","quote_sha256":"9a221943eda943ab5d62eb51421ab6e05e7004bffae0c8baf51c436306ed9eea","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b51cb7cd57bfce1e27a0","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645103,"character_end":1645127,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1644933,"character_end":1645357,"quote":"industry \n87. \n82089090 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n88. \n04031000 \n-YOGURT \n89. \n07019000 \nOther (Potatoes) \n90. \n07104000 \n- Sweet corn \n91. \n07109000 \n- Mixtures of vegetables  \n92. \n08041010 \nFresh (Dates) \n93. \n08041020 \nDried (Dates) \n94. \n0809","quote_sha256":"3ecfe2eb3325408f34cc5786487fc49fa226b6b76ea440af35e5f1e9252ea65f","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-081399683a57282b4c85","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645537,"character_end":1645554,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645367,"character_end":1645784,"quote":"ICOTS \n95. \n08092100 \n- - Sour cherries (Prunus cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n97. \n08093000 \n-PEACHES, INCLUDING NECTARINES \n98. \n08094000 \n-PLUMS AND SLOES \n99. \n08101000 \nStrawberries \n100. \n08105000 \nKiwi Fruit \n101. \n0","quote_sha256":"70c3b7c85378518608d0a97c8472f856de07ae8057b6e2bb0dbe904955154409","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ba705614281d00a322e","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645559,"character_end":1645578,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645389,"character_end":1645808,"quote":"- - Sour cherries (Prunus cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n97. \n08093000 \n-PEACHES, INCLUDING NECTARINES \n98. \n08094000 \n-PLUMS AND SLOES \n99. \n08101000 \nStrawberries \n100. \n08105000 \nKiwi Fruit \n101. \n09101100 \n - - Neither cr","quote_sha256":"b5f0dbe9fa672cb9761cbddf8a444cae2aea7a2dd3708bcb660bde75df4ff030","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6452b7985e871f5f66f6","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645583,"character_end":1645607,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1645413,"character_end":1645837,"quote":"s cerasus) \n96. \n08092900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n97. \n08093000 \n-PEACHES, INCLUDING NECTARINES \n98. \n08094000 \n-PLUMS AND SLOES \n99. \n08101000 \nStrawberries \n100. \n08105000 \nKiwi Fruit \n101. \n09101100 \n - - Neither crushed nor ground (Ginger) \n10","quote_sha256":"2d396b86d4c2a4e2d129f718e53ef8a73acd935fa66740192952c9098a405212","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e676681ea16b5d947ca0","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646370,"character_end":1646388,"quote":"Customs \nAct, 1969","quote_sha256":"fa57f6a43457b2609263ea0d4ecd9c13bd50bd166eae4cff42359a4541b8c835","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646200,"character_end":1646618,"quote":"ond Schedule – Part IV____ __________________________ \n648 \n \n110. \n20079900 \nOther which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n111. \n34013000 \n-ORGANIC SURFACE-ACTIVE PRODUCTS AND \nPREPARATIONS FOR WASHING THE SKIN, IN \nTHE FORM OF LIQUID OR CREAM AND PUT UP \nFOR RETAIL S","quote_sha256":"23bb4b1d63d20165d36c218bf038f23724191868a14491e1a8f248de21c0ea4c","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd0869f80a4adbf7b13c","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646393,"character_end":1646412,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646223,"character_end":1646642,"quote":"___ __________________________ \n648 \n \n110. \n20079900 \nOther which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n111. \n34013000 \n-ORGANIC SURFACE-ACTIVE PRODUCTS AND \nPREPARATIONS FOR WASHING THE SKIN, IN \nTHE FORM OF LIQUID OR CREAM AND PUT UP \nFOR RETAIL SALE, WHETHER OR NOT  \nCO","quote_sha256":"d2fd77147bdd3075247f2ff3720dced2bb2f9c093b9ef0599b0224da35a960d7","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2fd8d86be3afbb93a0e9","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646416,"character_end":1646441,"quote":"Federal \nExcise Act, 2005","quote_sha256":"6675d662053a6b21e3b95259ea30c3b72628a970e2a0a3fba9031a422d77829b","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646246,"character_end":1646671,"quote":"_______ \n648 \n \n110. \n20079900 \nOther which qualifies for exemption or concession \nor reduced rate  under the provisions of Customs \nAct, 1969 and Sales Tax Act, 1990 or Federal \nExcise Act, 2005 for Border Sustenance Markets \n111. \n34013000 \n-ORGANIC SURFACE-ACTIVE PRODUCTS AND \nPREPARATIONS FOR WASHING THE SKIN, IN \nTHE FORM OF LIQUID OR CREAM AND PUT UP \nFOR RETAIL SALE, WHETHER OR NOT  \nCONTAINING SOAP \n112. \n34022000","quote_sha256":"7198a50753a71adf07d4a6b34aebab1d83a83481b54bd615f40d24f5f33d7ad8","reader_fragment":"p-r-2b2ba404-1644800-1646400-15762c1d1959a412","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1644800-1646400-15762c1d1959a412","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6da1e8b3cf97d54ea5a","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646826,"character_end":1646843,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646656,"character_end":1647073,"quote":"\n112. \n34022000 \n- Preparations put up for retail sale \n113. \n34029000 \n---- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n114. \n69111090 \nOthers (Tableware and kitchenware of porcelain or \nchina) \n115. \n69119000 \nOther (Household articles nes & toilet articles of \np","quote_sha256":"21eeeb3aa9fad03f024540f831155a3164bcb30a8967d33c0ff996fef07349e4","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-199f66c1d7b99c6494b0","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646848,"character_end":1646867,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646678,"character_end":1647097,"quote":"parations put up for retail sale \n113. \n34029000 \n---- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n114. \n69111090 \nOthers (Tableware and kitchenware of porcelain or \nchina) \n115. \n69119000 \nOther (Household articles nes & toilet articles of \nporcelain or china) \n116.","quote_sha256":"0ace3ffc4b1ce5c16c944376fdc441daa5e8e7d00c80903ba8fdc57131569463","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-093f6ed026051f1aca05","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646872,"character_end":1646896,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1646702,"character_end":1647126,"quote":"ail sale \n113. \n34029000 \n---- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n114. \n69111090 \nOthers (Tableware and kitchenware of porcelain or \nchina) \n115. \n69119000 \nOther (Household articles nes & toilet articles of \nporcelain or china) \n116. \n70134900 \nOther (Glassware ","quote_sha256":"4c9a94300f05a5b21f298adef3d8244e180792a5759b9dc8c412919cbbb2db46","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f1ddc177034b3ea0f68","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647632,"character_end":1647649,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647462,"character_end":1647879,"quote":" not motorised.  \n121. \n96170010 \n- - - Vacuum flasks \n122. \n96170020 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n \n(b) The provisions of section 154 shall not apply to the export of goods which \ntakes place within the jurisdiction of Border sustenance marke","quote_sha256":"092b1daccc5436875960690ec495d021b7dc8c0cc00beb456dd8246cea533e04","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9655ee22adc7ed450471","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647654,"character_end":1647673,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647484,"character_end":1647903,"quote":" \n96170010 \n- - - Vacuum flasks \n122. \n96170020 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n \n(b) The provisions of section 154 shall not apply to the export of goods which \ntakes place within the jurisdiction of Border sustenance markets specified \nin Table -","quote_sha256":"b849bc7de0f965136485fb228435eabae2503a450cb70c1aa1223c6de9484cd7","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7ace910cff2a93b6441","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647678,"character_end":1647702,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1647508,"character_end":1647932,"quote":" flasks \n122. \n96170020 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions of \nCustoms Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n \n(b) The provisions of section 154 shall not apply to the export of goods which \ntakes place within the jurisdiction of Border sustenance markets specified \nin Table - II below:—  \n  \nTABLE-II \n \n","quote_sha256":"e8f1f071c1c49a48b6656735371b056726a6007ef7851583c2a9e58423c75431","reader_fragment":"p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1646400-1648000-ef153220bbc3d82e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fd2abbb7519a3b122105","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648701,"character_end":1648718,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648531,"character_end":1648948,"quote":"12.  07032000 \nGarlic \n13.  07061000 \n-CARROTS AND TURNIPS \n14.  \n07069000 \n-OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n15.  07070000 \nCucumbers \n16.  07093000 \nEgg Plant \n17.  07096000 \nFruits of the genus Capsicum or of the genus \nPimenta (pepper) \n18.  07099900","quote_sha256":"b77af5bee6dd251bc86f94dccb344d4d3a206ee92c60f93ef98f43b238226378","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25b645131d2dea2880ad","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648723,"character_end":1648742,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648553,"character_end":1648972,"quote":"\n13.  07061000 \n-CARROTS AND TURNIPS \n14.  \n07069000 \n-OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n15.  07070000 \nCucumbers \n16.  07093000 \nEgg Plant \n17.  07096000 \nFruits of the genus Capsicum or of the genus \nPimenta (pepper) \n18.  07099900 \nOthers (Lady Finger) \n","quote_sha256":"bb0e3e30aeb59217df00360c61590dd6aecf4629f4894b1721d9082cf295b356","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-02be5b0c7158c21770bf","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648747,"character_end":1648771,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1648577,"character_end":1649001,"quote":" AND TURNIPS \n14.  \n07069000 \n-OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n15.  07070000 \nCucumbers \n16.  07093000 \nEgg Plant \n17.  07096000 \nFruits of the genus Capsicum or of the genus \nPimenta (pepper) \n18.  07099900 \nOthers (Lady Finger) \n19.  07101000 \nFresh Potato \n","quote_sha256":"810b74c02bf97d2578460d20deedbc4b9582e45d2c98835b811472e8d03cc989","reader_fragment":"p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1648000-1649600-6edc499e0e9dee25","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c51af91972381a9f6061","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649885,"character_end":1649902,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649715,"character_end":1650132,"quote":".  09030000 \nMate. \n42.  09042110 \nRed Chillies (Whole) \n43.  \n09042190 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n44.  09042210 \nRed Chillies (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisio","quote_sha256":"56b1fc4394fd8f8624681b1d62b46240bb1a1ea1f79600320daf0871d8bc3d1a","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e6e19b33d7c7228e9c8","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649907,"character_end":1649926,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649737,"character_end":1650156,"quote":".  09042110 \nRed Chillies (Whole) \n43.  \n09042190 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n44.  09042210 \nRed Chillies (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969","quote_sha256":"89a32d2db050ced1f5ffcd3772e3054d27eebbfd155ea0729080246f98a3b3f2","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f451925b76e91242a8c3","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649931,"character_end":1649955,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649761,"character_end":1650185,"quote":"s (Whole) \n43.  \n09042190 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n44.  09042210 \nRed Chillies (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \n","quote_sha256":"1302e89a25322bac971fc1fba6ad1dea246e5930c9ef7ff9c81af573cc03c8b6","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6fd1399b1c24f1f55cf9","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650139,"character_end":1650156,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649969,"character_end":1650386,"quote":"stenance \nMarkets \n44.  09042210 \nRed Chillies (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n46.  09051000 \n - - Neither crushed nor ground (Vanilla) \n47.  09052000 \n - - Crushed or ground (Vanilla) \n48.  10061010 \n - - - SEED FOR SOWING","quote_sha256":"fbbcc81eed6b2a3f25148e04b5fa7ce866b432a29332bd66218214df86df2886","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cc3d00bace4ead9057b5","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650161,"character_end":1650180,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1649991,"character_end":1650410,"quote":"  09042210 \nRed Chillies (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n46.  09051000 \n - - Neither crushed nor ground (Vanilla) \n47.  09052000 \n - - Crushed or ground (Vanilla) \n48.  10061010 \n - - - SEED FOR SOWING (Rice) \n49.  \n10061090 ","quote_sha256":"78905dc111d6472574591d90a5621dc56a02fa5f4e1dd6f0c2b3016f005ed25c","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b3c6122fac76247b976","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650185,"character_end":1650209,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650015,"character_end":1650439,"quote":" (Powder) \n45.  \n09042290 \n--- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n46.  09051000 \n - - Neither crushed nor ground (Vanilla) \n47.  09052000 \n - - Crushed or ground (Vanilla) \n48.  10061010 \n - - - SEED FOR SOWING (Rice) \n49.  \n10061090 \n- - - OTHER which qualifies ","quote_sha256":"a78ba2258973c78f10a0e09ceea560aced2977e08cc1bc604bd7be2dbf087314","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e6c6ae8a5fad6d76ae0","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650510,"character_end":1650527,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650340,"character_end":1650757,"quote":"anilla) \n48.  10061010 \n - - - SEED FOR SOWING (Rice) \n49.  \n10061090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n50.  10062000 \n-HUSKED (BROWN) RICE \n51.  10063010 \n - - - BASMATI (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcess","quote_sha256":"6b44b08e7b17bfeb28e28ad8fa14074d7d164b4f4fe9148e167926fccc2b2085","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dad2b8557af2ec6deee8","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650532,"character_end":1650551,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650362,"character_end":1650781,"quote":" \n - - - SEED FOR SOWING (Rice) \n49.  \n10061090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n50.  10062000 \n-HUSKED (BROWN) RICE \n51.  10063010 \n - - - BASMATI (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  und","quote_sha256":"3d6bb0e9344e31ca90c89f014991c1bf05247d7cf0ae8e194d7dd4f49dd0e6cc","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f557fdf4302e43506971","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650556,"character_end":1650580,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650386,"character_end":1650810,"quote":" (Rice) \n49.  \n10061090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n50.  10062000 \n-HUSKED (BROWN) RICE \n51.  10063010 \n - - - BASMATI (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs","quote_sha256":"47b1579613706b9f843d99f6553f6f418d9803b6f61ec1f85d8be3bb0f3fdac8","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e79b6ee8b4ec0739e4bf","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650803,"character_end":1650820,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650633,"character_end":1651050,"quote":"ED (BROWN) RICE \n51.  10063010 \n - - - BASMATI (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n53.  10064000 \n-BROKEN RICE \n54.  11010010 \nFlour (of Wheat) \n55.  12074000 \n- Sesamum seeds \n56.  12079900 \nOther (hemp Seeds) \n57.  12119000 \n","quote_sha256":"fa241c9155a604a8a3d62c3abb63081349919e760ec7d26e79bc19d83325057b","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9ae03dc62664d3805f1","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650825,"character_end":1650844,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650655,"character_end":1651074,"quote":"10063010 \n - - - BASMATI (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n53.  10064000 \n-BROKEN RICE \n54.  11010010 \nFlour (of Wheat) \n55.  12074000 \n- Sesamum seeds \n56.  12079900 \nOther (hemp Seeds) \n57.  12119000 \nAjwain \n58.  15162020 \nV","quote_sha256":"d3cf0d2e22ffd1fda2ab91a2f04b106854424376acf6761205b6b0971b0bb275","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de315d78d1c1a0ba1b83","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650849,"character_end":1650873,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1650679,"character_end":1651103,"quote":" (Rice) \n52.  \n10063090 \n- - - OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n53.  10064000 \n-BROKEN RICE \n54.  11010010 \nFlour (of Wheat) \n55.  12074000 \n- Sesamum seeds \n56.  12079900 \nOther (hemp Seeds) \n57.  12119000 \nAjwain \n58.  15162020 \nVegetable Oils and their fract","quote_sha256":"f2a325f9552b9028f345fd36873fa92ae10c6ae33af91d016bb318249773d44f","reader_fragment":"p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1649600-1651200-c73183dc47ecda11","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fef5a61fcc7becea11e5","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651586,"character_end":1651603,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651416,"character_end":1651833,"quote":"5010020 \n --- Rock Salt \n67.  25010030 \n  --- Sea Salt \n68.  \n25010090 \n --- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n69.  34060000 \nCandles \n70.  36050000 \nSafety Match \n71.  39264090 \n -OTHER (Plastic Articles) \n72.  53101000 \nWoven fabrics of jute or of other","quote_sha256":"d33e1f50b8ec53cf8f2842a129fc6bce419ed65f04848cbbe126bf8f3a390510","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c679e85ee24c640dee20","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651608,"character_end":1651627,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651438,"character_end":1651857,"quote":"t \n67.  25010030 \n  --- Sea Salt \n68.  \n25010090 \n --- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n69.  34060000 \nCandles \n70.  36050000 \nSafety Match \n71.  39264090 \n -OTHER (Plastic Articles) \n72.  53101000 \nWoven fabrics of jute or of other textile bast fibres, \nu","quote_sha256":"1c580d0085fb20f93dd29ed4e54c4dc7a334e918b8eed231b6010415fcab6e93","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e13a3b501408b049ad6d","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651632,"character_end":1651656,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651462,"character_end":1651886,"quote":"Sea Salt \n68.  \n25010090 \n --- Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n69.  34060000 \nCandles \n70.  36050000 \nSafety Match \n71.  39264090 \n -OTHER (Plastic Articles) \n72.  53101000 \nWoven fabrics of jute or of other textile bast fibres, \nunbleached \n73.  53109010 \n- -","quote_sha256":"5a657036396dd1b5454eea35e46a12085936b726c6e30eca5000b7a166e66f51","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b51b8a0a350a60e0ab16","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1652066,"character_end":1652083,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651896,"character_end":1652313,"quote":"essian cloth) \n74.  56074100 \n- - Binder or baler twine \n75.  \n56074900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76.  56075000 \n- Of other synthetic fibres \n77.  58021100 \n -- Unbleached (Terry toweling in similar woven \nterry fabrics, of cotton) \n78.  5802","quote_sha256":"d3e6a176b6541c53d81e5779b973cd8f14dbb9af1a16de5aade9d1b9fed5270b","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4e70dc4e6ecb1bbfb4b","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1652088,"character_end":1652107,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651918,"character_end":1652337,"quote":"074100 \n- - Binder or baler twine \n75.  \n56074900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76.  56075000 \n- Of other synthetic fibres \n77.  58021100 \n -- Unbleached (Terry toweling in similar woven \nterry fabrics, of cotton) \n78.  58021900 \n -- Other (Terry t","quote_sha256":"f7bec3091105d9c911d08468243111a69522658d2065146252d3b0019fec3bde","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c30403120cb22cdf5bcd","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1652112,"character_end":1652136,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1651942,"character_end":1652366,"quote":"ler twine \n75.  \n56074900 \n- - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n76.  56075000 \n- Of other synthetic fibres \n77.  58021100 \n -- Unbleached (Terry toweling in similar woven \nterry fabrics, of cotton) \n78.  58021900 \n -- Other (Terry toweling In similar woven Terr","quote_sha256":"15928ddcf5d423fb2e2df1dcad20fe0f3032da4fcd0d9d1981abe31053cda0ab","reader_fragment":"p-r-2b2ba404-1651200-1652800-6708843854d067ef","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1651200-1652800-6708843854d067ef","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e4658050d39df8fcbf0","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653482,"character_end":1653499,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653312,"character_end":1653729,"quote":" Schedule – Part IV____ __________________________ \n652 \n \n91.  \n62129000 \n -OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n92.  63021090 \n -OTHER (Bed linen, Toilet linen etc.) \n93.  \n63051000 \nJute Bags (of jute or of other textile bast fibres of \nheading 53.03) \n94","quote_sha256":"5a0b71ff1c1e6aba5e419f0af16ec164049316e95124756e96ae23f1db1e4967","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6eae4fb3fe12937f8230","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653504,"character_end":1653523,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653334,"character_end":1653753,"quote":"_ __________________________ \n652 \n \n91.  \n62129000 \n -OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n92.  63021090 \n -OTHER (Bed linen, Toilet linen etc.) \n93.  \n63051000 \nJute Bags (of jute or of other textile bast fibres of \nheading 53.03) \n94.  63052000 \nSacks and b","quote_sha256":"47738c60c88b4c0efd0c4266e4da9c224c66e929fd37417ec1c28fb3d42a145e","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28f032a9a4f60f89c5b8","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653528,"character_end":1653552,"quote":"Federal Excise Act, 2005","quote_sha256":"017621e8c77f29e8640b7017429b94d4b7f7f09933429dae53fcb073fe565c77","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1653358,"character_end":1653782,"quote":"____ \n652 \n \n91.  \n62129000 \n -OTHER which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise Act, 2005 for Border Sustenance \nMarkets \n92.  63021090 \n -OTHER (Bed linen, Toilet linen etc.) \n93.  \n63051000 \nJute Bags (of jute or of other textile bast fibres of \nheading 53.03) \n94.  63052000 \nSacks and bags, for packing of goods, of","quote_sha256":"5bcd7c24ef04bfccd839277da2dccfabfbdde467fc59c440306751de542e607a","reader_fragment":"p-r-2b2ba404-1652800-1654400-571e94160930f9b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1652800-1654400-571e94160930f9b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de7d635e628ed73de14c","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654706,"character_end":1654723,"quote":"Customs Act, 1969","quote_sha256":"0c1520b15370c0db9828d4f1766c1b23d74122331c8e7370f6bc39c5676bae05","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654536,"character_end":1654953,"quote":"485100 \n Needle \n106.  96170010 \n- - - Vacuum flasks \n107.  \n96170020 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise  \nAct, 2005 for Border Sustenance Markets \n \nThe exemption under this clause shall be available on the import of goods \nsubject to following conditions, namely:—  \n  \n(i) \nSuch goods sha","quote_sha256":"3dc21404477d731216cfaf094c0f826773d98738fb71886e9cae6a46d926bc54","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e719888892945fd84e01","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654728,"character_end":1654747,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654558,"character_end":1654977,"quote":" 96170010 \n- - - Vacuum flasks \n107.  \n96170020 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise  \nAct, 2005 for Border Sustenance Markets \n \nThe exemption under this clause shall be available on the import of goods \nsubject to following conditions, namely:—  \n  \n(i) \nSuch goods shall be supplied only with","quote_sha256":"3b54193f77474c64bdff736b7a3db9cacee87e2ca639be6e865b203097610ed5","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c780a7e7fb89f37dd2b5","source":"pk-code-f40603913b933194","title":"Federal Excise Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654752,"character_end":1654778,"quote":"Federal Excise  \nAct, 2005","quote_sha256":"1b4e5c172f2b3d8fbd6c97a974195ddda9c81bc38833ffd74890203f722fb74c","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1654582,"character_end":1655008,"quote":"flasks \n107.  \n96170020 \n- - - Other which qualifies for exemption or \nconcession or reduced rate  under the provisions \nof Customs Act, 1969 and Sales Tax Act, 1990 or \nFederal Excise  \nAct, 2005 for Border Sustenance Markets \n \nThe exemption under this clause shall be available on the import of goods \nsubject to following conditions, namely:—  \n  \n(i) \nSuch goods shall be supplied only within the limits of Border \nSusten","quote_sha256":"e43288951732850147cdd832742d47256c5513d797cd6c2cc88fe711983a826d","reader_fragment":"p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1654400-1656000-3e1b442eb0018312","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d172281d9d51292ae7a0","source":"pk-code-f40603913b933194","title":"Part-I of Fifth Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656432,"character_end":1656482,"quote":"Part-I of Fifth Schedule to the Customs Act, \n1969","quote_sha256":"5de16ce5c58a614f4031cbc405835dfce662da2f9a2085216652a6c77d49d870","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656262,"character_end":1656712,"quote":"Government of China to \nPakistan through Sea Route. \n \n(12P) The provisions of section 148 shall not apply on import of machinery and \nequipment as listed in S. No 32 of Part-I of Fifth Schedule to the Customs Act, \n1969 subject to the same conditions and limitations as specified therein.] \n    \n3[   ] \n4[   ] \n5[   ] \n6[   ] \n                                            \n1 Clause (12)(c) omitted by SRO 550(I)/2012 dated 23-5-20012. The Omitted cl","quote_sha256":"7d92969c5fe4ed33ef9f8cc2c924946e2fe4774fd81fb3d6337420a4ef5c8069","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a006ac89b75f9ea2180e","source":"pk-code-f40603913b933194","title":"Finance Act 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657073,"character_end":1657089,"quote":"Finance Act 2022","quote_sha256":"152b6c956aa516e4eb8e60f1a5225cc0d75873074050356e92cca0e881cfcafc","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1656903,"character_end":1657319,"quote":"e steel melters who have opted under \nSales Tax Special Procedures and are compliantly filing returns under the said scheme.” \n2 New clauses (12O) and (12P) added by the Finance Act 2022. Earlier clause (12O) was added   \nthrough SRO 1407(I)/2021 dated 29.10.2021. \n3 Clause (13) omitted by the Finance Act, 2005. The omitted clause (13) read as follows: \n“(13) The provisions of section 113 shall not apply to Hub P","quote_sha256":"1e4adce056947faeb760037444510a8d723da3a014f54f8c58bee3509d475670","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79ab29f8a9f7e8869664","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657198,"character_end":1657215,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657028,"character_end":1657445,"quote":" \n2 New clauses (12O) and (12P) added by the Finance Act 2022. Earlier clause (12O) was added   \nthrough SRO 1407(I)/2021 dated 29.10.2021. \n3 Clause (13) omitted by the Finance Act, 2005. The omitted clause (13) read as follows: \n“(13) The provisions of section 113 shall not apply to Hub Power Company Limited so far as they \nrelate to its receipts on account of sale of electricity.” \n4 Clause (13A) omitted by the","quote_sha256":"6816145a5bf5347abec9f3ecc83ef74fc531af0f6be348e0a845ec84afff2be1","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fbd0fea2d11b78015a92","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657446,"character_end":1657463,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657276,"character_end":1657693,"quote":"ons of section 113 shall not apply to Hub Power Company Limited so far as they \nrelate to its receipts on account of sale of electricity.” \n4 Clause (13A) omitted by the Finance Act, 2005. The omitted clause (13A) read as follows: \n“(13A)  The provisions of section 113 shall not apply to KotAddu Power Company Limited (KAPCO) \nfor the period it continues to be entitled to exemption under clause (138) of Part-I of t","quote_sha256":"50b94ea01e8d1dca60d93d0ea12b757e9d4a13865faa27ecdd41a1f1527b6a4d","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c28ef7ea1087420b01f","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657738,"character_end":1657755,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1657568,"character_end":1657985,"quote":"Addu Power Company Limited (KAPCO) \nfor the period it continues to be entitled to exemption under clause (138) of Part-I of this Schedule.” \n5 Clause (14) omitted by the Finance Act, 2006. The omitted clause (14) read as follows:  \n“(14)  A company registered and authorized by the Federal Government to import gold and silver \nshall be liable to pay tax on import of gold at the rate of two rupees per eleven grams s","quote_sha256":"a9eb69ac7fc02de485870d4ff854a7dd68934f7d5a53e4c12deceb29363f7204","reader_fragment":"p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1656000-1657600-177005a9885e8d3f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3cd8f663b423b0592a89","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658326,"character_end":1658343,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1658156,"character_end":1658486,"quote":" deemed to be full and final liability of tax \nin respect of income accruing from such import including liability of tax under section 113.” \n6Clause (15) omitted by the Finance Act, 2005. The omitted clause (15) read as follows:  \n“(15)  The provisions of section 113 shall not apply to companies, qualifying for exemption under ","quote_sha256":"635603a12163ac7850eb5a041e439a89cf3d2cf60d324a72eaf26f833fcdc267","reader_fragment":"p-r-2b2ba404-1657600-1659200-59f8dad902880b22","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1657600-1659200-59f8dad902880b22","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-485555a4f153a4ec262e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659878,"character_end":1659911,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659708,"character_end":1660141,"quote":"ed with a bank in Pakistan. \n \n                                            \nclause (132) of Part-I of this Schedule, in respect of receipts from sale of electricity.” \n1 Inserted by the Finance Act, 2009. \n2The comma, figures and words ” ,156 and 157” substituted by the Finance Act, 2003. \n3The figure “113” substituted by the Finance Act, 2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Ac","quote_sha256":"b5bfb47608c9c649b03f99bb6869adc0da510e4d7d2d10a51d57913a6d4bd1e4","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-11e983ba1ff5f0c7bb4b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659979,"character_end":1659996,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659809,"character_end":1660226,"quote":" this Schedule, in respect of receipts from sale of electricity.” \n1 Inserted by the Finance Act, 2009. \n2The comma, figures and words ” ,156 and 157” substituted by the Finance Act, 2003. \n3The figure “113” substituted by the Finance Act, 2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Act, 2015. The omitted clause (16A) read as follows:- \n“(16A) The provisions of section","quote_sha256":"acd7d9d8b33f693935d8fa817c10447b38da640d71f8e4a5cdb686513b4dd3b2","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4533bc6002c98070d20b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660036,"character_end":1660053,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659866,"character_end":1660283,"quote":"ricity.” \n1 Inserted by the Finance Act, 2009. \n2The comma, figures and words ” ,156 and 157” substituted by the Finance Act, 2003. \n3The figure “113” substituted by the Finance Act, 2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Act, 2015. The omitted clause (16A) read as follows:- \n“(16A) The provisions of section 153(1)(b) shall not be applicable to the persons making ","quote_sha256":"f56a71c87aef342a20abd649c9e65c926a2574d3844ef6dccefe3eb0ea14e6ce","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e1e49135528b0dfa6b38","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660082,"character_end":1660099,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659912,"character_end":1660329,"quote":" \n2The comma, figures and words ” ,156 and 157” substituted by the Finance Act, 2003. \n3The figure “113” substituted by the Finance Act, 2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Act, 2015. The omitted clause (16A) read as follows:- \n“(16A) The provisions of section 153(1)(b) shall not be applicable to the persons making payments \nto electronic and print media in res","quote_sha256":"6d9077da6e4bce3c5d7c00a02318bee2c1b53d40645e8105f2df32c3a0f8c45b","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37661fb3e81a3ff1d2ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660131,"character_end":1660148,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1659961,"character_end":1660378,"quote":"ubstituted by the Finance Act, 2003. \n3The figure “113” substituted by the Finance Act, 2003. \n4Colon substituted by the Finance Act, 2008. \n5Clause (16A) omitted by the Finance Act, 2015. The omitted clause (16A) read as follows:- \n“(16A) The provisions of section 153(1)(b) shall not be applicable to the persons making payments \nto electronic and print media in respect of the advertising services. \n6Proviso omitt","quote_sha256":"7267338cdca6ab3c11e9a15bc4e703b6bd118d8a73dbae2a3138997a0cd7f97d","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9708b840a61295d485f5","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660388,"character_end":1660405,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660218,"character_end":1660635,"quote":" section 153(1)(b) shall not be applicable to the persons making payments \nto electronic and print media in respect of the advertising services. \n6Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows: \n \n“Provided further that in respect of application of section 113, this clause shall take effect from \nthe first day of July, 1991.” \n7Clause (17) omitted by the Finance Act, 2005. The omitt","quote_sha256":"af0dd533b5cb0e45e4e77856f0d65af691b8837bf22fb63b6fbd85eb26a01552","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a60869249179287983b8","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660607,"character_end":1660624,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660437,"character_end":1660854,"quote":"llows: \n \n“Provided further that in respect of application of section 113, this clause shall take effect from \nthe first day of July, 1991.” \n7Clause (17) omitted by the Finance Act, 2005. The omitted clause (17) read as follows: \n“(17)  The provisions of section 113, shall not apply to Provincial Governments and local authorities, \nqualifying for exemption under section 49 and other Government or semi-Government ","quote_sha256":"66ccccfa10ce847dfa1f18ea532804f88d330dc95402685caa614f90a95dc629","reader_fragment":"p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1659200-1660800-504d990dc0d39af8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bfa9b59c152d40623187","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661123,"character_end":1661140,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1660953,"character_end":1661370,"quote":" shall be construe to authorize any refund of tax already \npaid or the collection of any outstanding demand created under the said section.” \n8Clause (18) omitted by the Finance Act, 2005. The omitted clause (18) read as follows: \n“(18)  The provisions of section 113 shall not apply to Pakistan Red Crescent Society.” \n9The word “section” substituted by the Finance Act, 2009. \n10 The expression “Companies Ordinance","quote_sha256":"b348afc7b44e78cd9c0cd8db89fec84e3255e1f283b1e1105da49f89e96ee0b5","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19ef7742653be7390ffe","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661312,"character_end":1661329,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661142,"character_end":1661432,"quote":"The omitted clause (18) read as follows: \n“(18)  The provisions of section 113 shall not apply to Pakistan Red Crescent Society.” \n9The word “section” substituted by the Finance Act, 2009. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"0cc3e21c46a423798f0126e63c1f56a6231697ca40169081f166c682a2b2e5df","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d4bb09dd8d820124f79","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661413,"character_end":1661430,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661243,"character_end":1661432,"quote":"istan Red Crescent Society.” \n9The word “section” substituted by the Finance Act, 2009. \n10 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, 2021. ","quote_sha256":"7b0c24bbd968510a3c96b2a41bde78baec4aec217028712eb0f41801cae9b63f","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-73a9a820b8872f59e823","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661655,"character_end":1661672,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661485,"character_end":1661902,"quote":"_______ \n655 \n \n1[  ] \n2[  ] \n3[  ] \n4[  ] \n5[  ] \n6[  ] \n7[  ] \n8[  ] \n9[  ] \n10[  ] \n11[  ]  \n                                            \n1 Clause (20) omitted by the Finance Act, 2005. The omitted clause (20) read as follows: \n“(20)  The provisions of section 113 shall not apply to special purpose, non-profit companies engaged \nin securitizing the receivables of Provincial Governments or the companies.” \n2Clau","quote_sha256":"ec72e4e587c736008b135e155a4bbd63e832f0abbe87ad9f44216d6a570147b0","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72b3799656f5ab23ac9a","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661925,"character_end":1661942,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1661755,"character_end":1662172,"quote":"all not apply to special purpose, non-profit companies engaged \nin securitizing the receivables of Provincial Governments or the companies.” \n2Clause (21) omitted by the Finance Act, 2005. The omitted clause (21) read as follows: \n“(21)  The provisions of section 113 shall not apply to non-profit organisations approved under clause \n(36) of section 2 or clause (58) or included in clause (61) of Part-I of this Sche","quote_sha256":"11aab4cb2d6ef87d3e4fa8c5c8a36809e62642d98c230fbac142cd06cbc3432f","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d96bfb6a66dffcf94dad","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662208,"character_end":1662225,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662038,"character_end":1662455,"quote":" to non-profit organisations approved under clause \n(36) of section 2 or clause (58) or included in clause (61) of Part-I of this Schedule.” \n3Clause (22) omitted by the Finance Act, 2005. The omitted clause (22) read as follows: \n“(22)  The provisions of section 113 shall not apply to a taxpayer who qualifies for exemption under \nclause (133) of Part-I of this Schedule.” \n4Clause (22A) omitted by the Finance Act,","quote_sha256":"58dc6dcf8345be4ea702108532e52b4c522352823f7ccf5c7697c2b3254992d9","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-97bf74a2492a045ebd12","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662443,"character_end":1662460,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662273,"character_end":1662690,"quote":")  The provisions of section 113 shall not apply to a taxpayer who qualifies for exemption under \nclause (133) of Part-I of this Schedule.” \n4Clause (22A) omitted by the Finance Act, 2005. The omitted clause (22A) read as follows:  \n“ (22A) The provisions of section 113 shall not apply to a resident person engaged in the business \nof shipping who qualifies for application of reduced rate of tax on tonnage basis as","quote_sha256":"68f8c4edff6ca775fc6d31cf43111e870d5e931452acf5fdce99579100207f6b","reader_fragment":"p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1660800-1662400-27ce9f24acf295b4","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df4da0009162dbafa682","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662778,"character_end":1662795,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662608,"character_end":1663025,"quote":" shipping who qualifies for application of reduced rate of tax on tonnage basis as final tax under \nclause (21) of Part II of the Schedule.” \n5Clause (23) omitted by the Finance Act, 2005. The omitted clause (23) read as follows: \n“(23)  The provisions of section 113 shall not apply to a venture capital company and venture capital \nfund which is exempt under clause (101) of Part-I of this Schedule.” \n6 Clause (24)","quote_sha256":"1ce4bdd0a0fc2c1fa3837900033a9bd6d071e8976f927fe75db9d7f1d673b025","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ff014620090b7129e17c","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663041,"character_end":1663058,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1662871,"character_end":1663288,"quote":" 113 shall not apply to a venture capital company and venture capital \nfund which is exempt under clause (101) of Part-I of this Schedule.” \n6 Clause (24) omitted by the Finance Act, 2005. The omitted clause (24) read as follows: \n“(24)  The provisions of section 113 shall not apply to a modaraba registered under the Modaraba \nCompanies and Modaraba (Floatation and Control) Ordinance, 1980 (XXXI of 1980).” \n7Claus","quote_sha256":"dee1d9186445442b4bb4cda1f92f4a658219a3b83b5b24a8a826b9b03f50d00a","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-994a3a7eb87db104a103","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663310,"character_end":1663327,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663140,"character_end":1663557,"quote":"hall not apply to a modaraba registered under the Modaraba \nCompanies and Modaraba (Floatation and Control) Ordinance, 1980 (XXXI of 1980).” \n7Clause (25) omitted by the Finance Act, 2005. The omitted clause (25) read as follows: \n“(25)  Nothing in section 113 shall apply to Corporate and Industrial Restructuring Corporation \n(CIRC).” \n8 Clause (26) omitted by the Finance Act, 2005. The omitted clause (26) read as","quote_sha256":"a732a0ba1960bbd4522605cc10036e16fbccfb0730638d4c03cc19b4e2d1b370","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa8f377fcad9d3db4102","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663507,"character_end":1663524,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663337,"character_end":1663754,"quote":"ted clause (25) read as follows: \n“(25)  Nothing in section 113 shall apply to Corporate and Industrial Restructuring Corporation \n(CIRC).” \n8 Clause (26) omitted by the Finance Act, 2005. The omitted clause (26) read as follows: \n“(26)  The provisions of section 148 shall not apply to goods or classes of goods imported by \ncontractors and sub-contractors engaged in the execution of power project under the agreeme","quote_sha256":"546cbce69ea2100f829b58df2b62c176adebf255c96edf8cbdf55d3cd544842b","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2135cf760b9a35d9d2bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663861,"character_end":1663878,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663691,"character_end":1664108,"quote":"ors engaged in the execution of power project under the agreement \nbetween the Islamic Republic of Pakistan and Hub Power Company Limited.” \n9 Clause (27) omitted by the Finance Act, 2005. The omitted clause (27) read as follows: \n“(27) The provisions of section 148 shall not apply to such specially equipped motor vehicle or \nsupport equipment imported by a disabled person, as is allowed by the Federal Government.","quote_sha256":"74f9a74a73a6b8ca822b1610131cb48ccf553f3d530fa8549f985a41b14b9492","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-42af3148cb77f3b2b419","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664140,"character_end":1664157,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1663970,"character_end":1664387,"quote":"ply to such specially equipped motor vehicle or \nsupport equipment imported by a disabled person, as is allowed by the Federal Government.” \n10Clause (28) omitted by the Finance Act, 2005. The omitted clause (28) read as follows: \n“(28)  The provision of section 148 shall not apply to in case of such goods imported into Pakistan \nas are exempt from customs duties and sales tax under Headings 9913, 9914 and 9915 of","quote_sha256":"702ec61dfcd0ac5a57e5d272b6241c45926b8aa77bf1ddce25b55dd323ff83a9","reader_fragment":"p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1662400-1664000-4f67cf77219f1d74","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8a54a00a487d13848b9e","source":"pk-code-f40603913b933194","title":"First Schedule the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664422,"character_end":1664458,"quote":"First Schedule the Customs Act, 1969","quote_sha256":"7051894ba0e5eb3537c2541aaf674d2ceb74d463f99a196e3d2e9912d4fb1cdf","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664252,"character_end":1664688,"quote":" to in case of such goods imported into Pakistan \nas are exempt from customs duties and sales tax under Headings 9913, 9914 and 9915 of Sub-\nChapter III of Chapter 99 of First Schedule the Customs Act, 1969 (IV of 1969).” \n11Clause (29) omitted by the Finance Act, 2005. The omitted clause (29) read as follows:  \n“(29) The provisions of section 148 shall not apply to goods imported by direct and indirect exporters \ncovered under — \n(","quote_sha256":"5869358469a83006a3a13a0e9d19be55c3e3c390efc3ddc1bb4ff18dc78e9daa","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5175801180f2b8532836","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664504,"character_end":1664521,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664334,"character_end":1664751,"quote":"s and sales tax under Headings 9913, 9914 and 9915 of Sub-\nChapter III of Chapter 99 of First Schedule the Customs Act, 1969 (IV of 1969).” \n11Clause (29) omitted by the Finance Act, 2005. The omitted clause (29) read as follows:  \n“(29) The provisions of section 148 shall not apply to goods imported by direct and indirect exporters \ncovered under — \n(a)  Sub-Chapter 4 of Chapter XII of S.R.O. 450(I)/2001 dated 18","quote_sha256":"1e614f6135834155b97fdcbc8afe826a2bf55f5c74c2f9cbb645c33a2c249220","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dabe8eca158d3009b29","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665126,"character_end":1665143,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1664956,"character_end":1665373,"quote":"____________________ \n656 \n \n1[  ]  \n2[  ] \n3[  ] \n4[  ] \n5[  ] \n6[  ] \n7[  ] \n8[  ] \n \n9[  ] \n \n                                            \n1Clause (30) omitted by the Finance Act, 2005. The omitted clause (30) read as follows: \n“(30) The provisions of section 148 shall not apply in respect of goods specified under Heading \n9929, Sub-Chapter VIII of Chapter 99 of the First Schedule to the Customs Act, 1969 (IV o","quote_sha256":"a15515c48d39dd09d2b7507a6dca12c21a355bab0db1c983b8311b96c86a9d43","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6c889e056c3975b8bbaa","source":"pk-code-f40603913b933194","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665328,"character_end":1665367,"quote":"First Schedule to the Customs Act, 1969","quote_sha256":"897a9cce97830a4c40f9feb677a64163a103c16c90edf17190f4aaefec85c211","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665158,"character_end":1665597,"quote":"lause (30) read as follows: \n“(30) The provisions of section 148 shall not apply in respect of goods specified under Heading \n9929, Sub-Chapter VIII of Chapter 99 of the First Schedule to the Customs Act, 1969 (IV of 1969);” \n2 Clause (31) omitted by the Finance Act, 2005. The omitted clause (31) read as follows: \n“(31) The provisions of section 148shall not apply in respect of such mobile telephone sets as are \nexempt from custom duty","quote_sha256":"8432fc823a468cec70c66934327094cc9fe8b47e81cc44b6d54f0ba95fb4c500","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0a781fb99bf684589e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665413,"character_end":1665430,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665243,"character_end":1665660,"quote":"espect of goods specified under Heading \n9929, Sub-Chapter VIII of Chapter 99 of the First Schedule to the Customs Act, 1969 (IV of 1969);” \n2 Clause (31) omitted by the Finance Act, 2005. The omitted clause (31) read as follows: \n“(31) The provisions of section 148shall not apply in respect of such mobile telephone sets as are \nexempt from custom duty and are charged to sales tax in the manner prescribe in the No","quote_sha256":"1132d9a88743a7c8c2d163b2a6fabdbb7b1b158b9f79dde40d9a95e38ddec5e8","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ceff732cacaf44e290e","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665749,"character_end":1665766,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665579,"character_end":1665996,"quote":"t from custom duty and are charged to sales tax in the manner prescribe in the Notification \nNo. S.R.O 390(I)/2001 dated 18th June, 2001.” \n3 Clause (31A) omitted by the Finance Act, 2005. The omitted clause (31A) read as follows: \n“(31A)  The provisions of section 148 shall not apply to plant, machinery and equipment imported as \nare subject to 5% rate of customs-duty under Chapter 84 of the First Schedule to the","quote_sha256":"d6a5f0edd45246c5deb70a66996d2113f8b42c53bac466e334c5cd783c308bff","reader_fragment":"p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1664000-1665600-1d8aea820edd7338","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c4b3bf9314559f12150","source":"pk-code-f40603913b933194","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665975,"character_end":1666015,"quote":"First Schedule to the Customs Act, \n1969","quote_sha256":"2c5bb4206d2f7996cb736b4e5abe87a3cb64b235da504237e22e0e6c9adbc16c","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1665805,"character_end":1666245,"quote":"ows: \n“(31A)  The provisions of section 148 shall not apply to plant, machinery and equipment imported as \nare subject to 5% rate of customs-duty under Chapter 84 of the First Schedule to the Customs Act, \n1969 (IV of 1969), or are exempt from customs-duty or subject to a lower rate of customs-duty under \nrelevant Customs notifications.” \n4Clause (31B) omitted by the Finance Act, 2005. The omitted clause (31B) read as follows: \n“(31B)  ","quote_sha256":"7ef13bfe5556ebfa6c40d2f6db3fc3552d843cabbe398e2530fade45b6a03d31","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6f095f1899d20caf057","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666175,"character_end":1666192,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666005,"character_end":1666422,"quote":"Act, \n1969 (IV of 1969), or are exempt from customs-duty or subject to a lower rate of customs-duty under \nrelevant Customs notifications.” \n4Clause (31B) omitted by the Finance Act, 2005. The omitted clause (31B) read as follows: \n“(31B)   The provisions of section 148 shall not apply in respect of agricultural tractors imported in \nCBU condition.” \n5Clause (32) omitted by the Finance Act, 2003. The omitted claus","quote_sha256":"298e473715a79c3d3b7e8df723c1e2dd0039cbb83614afaba8a5222e27f20b20","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-45c0a794e9e019c3bc01","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666386,"character_end":1666403,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666216,"character_end":1666633,"quote":"B) read as follows: \n“(31B)   The provisions of section 148 shall not apply in respect of agricultural tractors imported in \nCBU condition.” \n5Clause (32) omitted by the Finance Act, 2003. The omitted clause (32) read as follows: \n   “(32) The provisions of sections 149 and 152 relating to fee for technical services shall not apply to \nM/s Siddiq Sons Tin Plate Limited in respect of salaries of expatriate employee","quote_sha256":"9bdc26afc21ad1172cc73951c3b841068a807224f7c8e543b58632d7f78a85e2","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fbd26c79e09265648e5","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666865,"character_end":1666882,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1666695,"character_end":1667112,"quote":"sistance for projects located in Special Industrial \nZone, Windher, Balochistan, who have established L/Cs prior to the 31st January, 1996.” \n6Clause (33) omitted by the Finance Act, 2008. The omitted clause (33) read as follows: \n“(33) The provisions of sections 151 and 233 shall not apply to any person making payment to \nNational Investment (Unit) Trust or a mutual fund established by the Investment Corporation ","quote_sha256":"597d138121a00bc8a56101be9a1205450112aa4034b256736575f39f905a491a","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-101c40011ca90a9e2211","source":"pk-code-f40603913b933194","title":"Investment Companies and Investment Advisers Rules 1971","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667171,"character_end":1667227,"quote":"Investment Companies and Investment \nAdvisers Rules 1971","quote_sha256":"33f021df2436486eb547f90a2f0c9cf18b78b1bfb2fc9e9464b31f5a493778da","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667001,"character_end":1667457,"quote":"making payment to \nNational Investment (Unit) Trust or a mutual fund established by the Investment Corporation of \nPakistan or an investment company registered under the Investment Companies and Investment \nAdvisers Rules 1971 or a unit trust scheme constituted by an Asset Management Company \nregistered under the Asset Management Companies Rules, 1995 or a real investment trust, \napproved and authorized under the Real Estate Investment Trust Rules, 200","quote_sha256":"3468ee6223df78180fa365757fa5020c855bdc896531429155be3dafc9bd6400","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3bfb685089454cd1ca23","source":"pk-code-f40603913b933194","title":"Asset Management Companies Rules, 1995","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667316,"character_end":1667354,"quote":"Asset Management Companies Rules, 1995","quote_sha256":"2989b5a54f9952dc8361cd3ce64b68afe52d16eefc5b0600fa7703c8f99afb57","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667146,"character_end":1667584,"quote":"any registered under the Investment Companies and Investment \nAdvisers Rules 1971 or a unit trust scheme constituted by an Asset Management Company \nregistered under the Asset Management Companies Rules, 1995 or a real investment trust, \napproved and authorized under the Real Estate Investment Trust Rules, 2006, established and \nmanaged by a REIT management company licensed under the Real Estate Investment Trust Rules, \n2006 or a Priv","quote_sha256":"9ba0117f49102d0ba529a9b66c73ba9a410bf876c4967c7aa3f05c4fff1ce0b8","reader_fragment":"p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1665600-1667200-fb7260cdae93fff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eac725726115c938e44f","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667418,"character_end":1667458,"quote":"Real Estate Investment Trust Rules, 2006","quote_sha256":"1c56d0302bbaf9ce762feb3d8f0b51bc88cfc14adbf2a5ad67e9c1fc2d705e7f","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667248,"character_end":1667688,"quote":"me constituted by an Asset Management Company \nregistered under the Asset Management Companies Rules, 1995 or a real investment trust, \napproved and authorized under the Real Estate Investment Trust Rules, 2006, established and \nmanaged by a REIT management company licensed under the Real Estate Investment Trust Rules, \n2006 or a Private Equity and Venture Capital Fund.” \n7Clause (34) omitted by the Finance Act, 2005. The omitted clause","quote_sha256":"00745da601b11d660a70e3705e93a16161c6cb1428a44a5a18c373f675b3fad0","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f7b666eb2f42f60dac0","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667533,"character_end":1667574,"quote":"Real Estate Investment Trust Rules, \n2006","quote_sha256":"1bf202506f82a68b98d15157cf0d67d24c8bc2f33ec2eb8f58d062a334ff1c41","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667363,"character_end":1667804,"quote":"l investment trust, \napproved and authorized under the Real Estate Investment Trust Rules, 2006, established and \nmanaged by a REIT management company licensed under the Real Estate Investment Trust Rules, \n2006 or a Private Equity and Venture Capital Fund.” \n7Clause (34) omitted by the Finance Act, 2005. The omitted clause (34) read as follows: \n“(34) The provision of section 151 shall not apply in respect of profit or interest paid on ","quote_sha256":"742d9a200800c68694fa9ca88a3f7f315a377ffe52ead275cd1a4cc1418f1c41","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e272331459afa3d75750","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667651,"character_end":1667668,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667481,"character_end":1667898,"quote":"ged by a REIT management company licensed under the Real Estate Investment Trust Rules, \n2006 or a Private Equity and Venture Capital Fund.” \n7Clause (34) omitted by the Finance Act, 2005. The omitted clause (34) read as follows: \n“(34) The provision of section 151 shall not apply in respect of profit or interest paid on a Term Finance \nCertificate held by a company which has been issued on, or after, the first da","quote_sha256":"7b4a662bf3ae07093d70b59e35c782d75192386f471df4d122662b4f81b70a7a","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13f112159ba9f48b8a53","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667946,"character_end":1667963,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1667776,"character_end":1668193,"quote":" profit or interest paid on a Term Finance \nCertificate held by a company which has been issued on, or after, the first day of July, 1999.” \n8 Clause (35) omitted by the Finance Act, 2005. The omitted clause (35) read as follows: \n“(35) The provisions of section 151 shall not apply to any payment made by way profit or interest to \nany person on Term Finance Certificates being the instruments of redeemable capital ","quote_sha256":"e09490564f17ffb368bc47470266faac5f6be445d83190d071fcad646c23d98a","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98cf123eb423718f9d5c","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668357,"character_end":1668374,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668187,"character_end":1668604,"quote":"pital under the \nCompanies Ordinance, 1984 (XLVII of 1984), issued by Prime Minister’s Housing Development \nCompany (Pvt) Limited (PHDCL).” \n9 Clause (36) omitted by the Finance Act, 2008. The omitted clause (36) read as follows: \n“(36)  The provisions of clause (c) of sub-section (1) of section 151 shall not apply in respect of any \namount paid as interest or profit on Special US Dollar Bonds issued under the Spe","quote_sha256":"855ccffb2d169c94129e0a816e64d7fd456a9f5c849085a16895e97f493a2ba9","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88972377ba4b0f7556f0","source":"pk-code-f40603913b933194","title":"Special US Dollar Bonds Rules, 1998","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668601,"character_end":1668637,"quote":"Special US Dollar \nBonds Rules, 1998","quote_sha256":"ea49dda316a8098cf8f8417d2f6cba1d2636bef057782f1748e6ed59a6080005","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668431,"character_end":1668640,"quote":"ovisions of clause (c) of sub-section (1) of section 151 shall not apply in respect of any \namount paid as interest or profit on Special US Dollar Bonds issued under the Special US Dollar \nBonds Rules, 1998.” ","quote_sha256":"70b0ac71b1bf4f0cbee48791098fffa31590718376ae125dc94900e6877f485d","reader_fragment":"p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1667200-1668800-f584c3045cf7c8b0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d1f11a418cd251b6135","source":"pk-code-f40603913b933194","title":"Sales Tax ,Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669127,"character_end":1669147,"quote":"Sales Tax ,Act, 1990","quote_sha256":"79103bf3db1b203795b4c6dec875bd9b026c44573d9d44e6f54f8f181cfe6114","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1668957,"character_end":1669377,"quote":"unt.] \n \n3[(36B) The provisions of section 151 shall not apply to profit on debt paid on \npromissory notes and sales tax refund bonds issued under the provisions of the \nSales Tax ,Act, 1990. \n \n(36C) The provisions of section 151 shall not apply to profit on debt paid on \nPakistan Banao Certificate, \n \n(36D) The provisions of sections 150 and 151 shall not be apply to SARMAYA-E-\nPAKISTAN LIMITED \n \n(36E) The provisi","quote_sha256":"467303f6e9a6330be3604162acd89535a585caf9fde26c7ff906e7af41d42c40","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cbe038a40859140acb01","source":"pk-code-f40603913b933194","title":"Federal Government Duty Drawback Bonds Rules,2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669462,"character_end":1669511,"quote":"Federal Government Duty Drawback Bonds Rules,2019","quote_sha256":"8e87dd45aeb01846d15773a1ac5adba309ade6fe086aa034912400be9162d176","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1669292,"character_end":1669741,"quote":"ns 150 and 151 shall not be apply to SARMAYA-E-\nPAKISTAN LIMITED \n \n(36E) The provisions of section 151 shall not apply on profit on debt paid on bonds \nissued under the Federal Government Duty Drawback Bonds Rules,2019] \n \n4[  ] \n \n(38)  The provisions of section 151, 5[153 6[“,233 and 236Q”] ] shall not apply to \nspecial purpose vehicle for the purpose of securitization7[“or issue of sukuks”]. \n \n8[(38A)  The provisions of sections 150, 151 an","quote_sha256":"d611a06a493ca0d3214f8e8ac33c4de02353729830bbf51eb6d07f23fd8c02d0","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19b54ee214d1d64750a3","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670324,"character_end":1670341,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670154,"character_end":1670571,"quote":"ion 152 shall not apply to Special Purpose \nVehicle referred to in clause 99B of Part I of this Schedule.] \n                                            \n1Inserted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2018 \n3 New Clauses 36B, 36C, 36D & 36E inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n4Clause (37) omitted by the Finance Act, 2005. The omitted clause (37) read as follows:","quote_sha256":"56f7c6d72c17fda2b6e8cbd69232fc06119c1a9ffe6193007deb0302658de33a","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae1f79090a6e6eba8b61","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670361,"character_end":1670378,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670191,"character_end":1670608,"quote":"rpose \nVehicle referred to in clause 99B of Part I of this Schedule.] \n                                            \n1Inserted by the Finance Act, 2004. \n2Inserted by the Finance Act, 2018 \n3 New Clauses 36B, 36C, 36D & 36E inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n4Clause (37) omitted by the Finance Act, 2005. The omitted clause (37) read as follows: \n“(37)  The provisions of section 15","quote_sha256":"2b08a7982053fb5971327dcdd73b60008b1748af6638e367e1c8d6c7ba1d13d6","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29dbea2b84987601b735","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670512,"character_end":1670529,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670342,"character_end":1670759,"quote":" \n2Inserted by the Finance Act, 2018 \n3 New Clauses 36B, 36C, 36D & 36E inserted through Finance Supplementary (Second Amendment) \nAct, 2019 \n4Clause (37) omitted by the Finance Act, 2005. The omitted clause (37) read as follows: \n“(37)  The provisions of section 151 shall not apply to Pak rupee accounts or certificates referred to \nin clause (83) of Part I of this Schedule.” \n5Inserted by the Finance Act, 2002. \n","quote_sha256":"522bfc9e3508c1fd2fe3a4193091d7e3fa8516a608119d21763e108da31f14ef","reader_fragment":"p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1668800-1670400-f7305cbcf0a8e576","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f07f8fc04d31b0784a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670739,"character_end":1670756,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670569,"character_end":1670986,"quote":"s: \n“(37)  The provisions of section 151 shall not apply to Pak rupee accounts or certificates referred to \nin clause (83) of Part I of this Schedule.” \n5Inserted by the Finance Act, 2002. \n6The figure and word “and 233” substituted by the Presidential Order No.F.2(1)2016-Pub dated \n31.08.2016.  \n7Added by the Presidential Order No.F.2(1)2016-Pub dated 31.08.2016.  \n8 Inserted by the Finance Act, 2004. \n9inserted ","quote_sha256":"89030ad66a37e01bfe0954f398d6a88cd46b8f1aa931af4b1a77da5be70e8460","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2cf70e3b9b4a5460bd4d","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670940,"character_end":1670973,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670770,"character_end":1671067,"quote":" and word “and 233” substituted by the Presidential Order No.F.2(1)2016-Pub dated \n31.08.2016.  \n7Added by the Presidential Order No.F.2(1)2016-Pub dated 31.08.2016.  \n8 Inserted by the Finance Act, 2004. \n9inserted by the Finance Act, 2016. \n10 Clause (38AAA) inserted by the Finance Act, 2024.  ","quote_sha256":"05fa5faa16dc8db35f0d1e8d7b848cefed6aa0426dd71ad2e3755c071ff2a3f3","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55217d890e53a44a711e","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670993,"character_end":1671010,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670823,"character_end":1671067,"quote":"rder No.F.2(1)2016-Pub dated \n31.08.2016.  \n7Added by the Presidential Order No.F.2(1)2016-Pub dated 31.08.2016.  \n8 Inserted by the Finance Act, 2004. \n9inserted by the Finance Act, 2016. \n10 Clause (38AAA) inserted by the Finance Act, 2024.  ","quote_sha256":"910809657490bbfcecd77e00923966d4efe05bad364226305ee698196b8d7920","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-95f437c52b5d5ca488e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671047,"character_end":1671064,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1670877,"character_end":1671067,"quote":"the Presidential Order No.F.2(1)2016-Pub dated 31.08.2016.  \n8 Inserted by the Finance Act, 2004. \n9inserted by the Finance Act, 2016. \n10 Clause (38AAA) inserted by the Finance Act, 2024.  ","quote_sha256":"334cd6c2e61cd0c60478bc6f7e712a6d917b2f4a0c6f9ac34654b897164b36ca","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2699d7141386f71f566b","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671477,"character_end":1671494,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671307,"character_end":1671724,"quote":"53 shall not apply to the National \nDisaster Risk Management Fund.] \n  \n5[  ] \n6[  ] \n7[  ] \n8[  ] \n                                            \n1Clause (38B) omitted by Finance Act, 2014. The omitted clause (38B) read as follows: \n“(38B) The provisions of section 150 shall not apply to the Islamic Development Bank.” \n2Clause (38C) inserted by the Finance Act, 2011.. \n3The figure and comma “150,” inserted by Finan","quote_sha256":"a61672e740b2db72249c8b978f7d1cefcf5f56054f0be4cd553be4763c72f5ab","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf9cd3cb52c451627b8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671657,"character_end":1671674,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671487,"character_end":1671904,"quote":"t, 2014. The omitted clause (38B) read as follows: \n“(38B) The provisions of section 150 shall not apply to the Islamic Development Bank.” \n2Clause (38C) inserted by the Finance Act, 2011.. \n3The figure and comma “150,” inserted by Finance Act, 2014. \n4 New clause (38D) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n5Clause (39) omitted by the Finance Act, 2003. The omitted clause (39) read a","quote_sha256":"7ccf7a1308de472d8c58ab2df1c97e8c3f8c1a77b6a6a9c68075591c8f059fe5","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80046fed9b75114687d8","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671719,"character_end":1671736,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671549,"character_end":1671966,"quote":" provisions of section 150 shall not apply to the Islamic Development Bank.” \n2Clause (38C) inserted by the Finance Act, 2011.. \n3The figure and comma “150,” inserted by Finance Act, 2014. \n4 New clause (38D) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n5Clause (39) omitted by the Finance Act, 2003. The omitted clause (39) read as follows: \n“(39) The provisions of section 151 shall not appl","quote_sha256":"081f8c8b52566d18063732bedfc655243a031d19035c7546213af8a918e82a98","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fc58ff74472f88e87277","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671855,"character_end":1671872,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671685,"character_end":1672102,"quote":"gure and comma “150,” inserted by Finance Act, 2014. \n4 New clause (38D) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n5Clause (39) omitted by the Finance Act, 2003. The omitted clause (39) read as follows: \n“(39) The provisions of section 151 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income ","quote_sha256":"e6596a5f311e5e2ba00f48317b1d62978110141607344ec92754b7e7367b974f","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da878c66711fb5281bf7","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672158,"character_end":1672175,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1671988,"character_end":1672405,"quote":"uces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is \nexempt from tax.” \n6 Clause (40 omitted by the Finance Act, 2005. The omitted clause (40) read as follows: \n“(40)  The provisions of sub-section (6) of section 153in so far as they relate to payments on account \nof supply of goods from which tax is deductible under the said section shall not a","quote_sha256":"9cb5fa0d0f0fbdb637c3b2a8b96f501609a516956f0096ea3f657abc7915edd0","reader_fragment":"p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1670400-1672000-3710758e5df7d12d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04e86547c0a10e8fcd88","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672936,"character_end":1672953,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1672766,"character_end":1673183,"quote":"is clause shall apply to any manufacturer of goods for \nwhich special rates of deduction of tax are specified under the repealed Ordinance.” \n7Clause (41) omitted by the Finance Act, 2017. The omitted clause (41) read as follows: \n“(41)The provisions of 7[sub-section “7[(1B) of section 152]] shall not apply in respect of a non-\nresident person unless he opts for the presumptive tax regime: \nProvided that a declara","quote_sha256":"62bb8eb1a7e2625e3833af40fb1f760bc68c5898aeb5e12d8c4ac7bef213a076","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89f857781396be1f3777","source":"pk-code-f40603913b933194","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673395,"character_end":1673411,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673225,"character_end":1673641,"quote":"hin three months of the \ncommencement of the 7[tax] year and such declaration shall be irrevocable and shall remain in \nforce for three years.” \n8Clause (41A) omitted by Finance Act 2014. The omitted clause (41A) read as follows: \n“(41A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if he opts out of presumptive tax regime","quote_sha256":"8cd9cb2497002bae29a2a2e66af4ace33c5f29ac792792d69425e23326b5667b","reader_fragment":"p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1672000-1673600-d90585c1f6ace6c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c16f6f02a5f9fd2d612d","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673853,"character_end":1673870,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673683,"character_end":1674100,"quote":"x liability under normal tax regime shall not be less than 60% of tax already collected \nunder sub-section (7) of section148.” \n \nEarlier Clause (41A) was omitted by the Finance Act, 2008. Which was inserted by S.R.O. \n1130(I)/2005, dated 14.11.2005 and read as follows: \n“(41A) Notwithstanding anything contained in the Finance Act, 2005 (VII of 2005), with respect to the \nomission of clause (40) of Part IV of the ","quote_sha256":"01fcccc97880e3f19108ea4df06a70313027e1caf1a47b88ac5333e9f9c220f1","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b7816ff6be3b58aee7a8","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1674004,"character_end":1674021,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1673834,"character_end":1674251,"quote":"was omitted by the Finance Act, 2008. Which was inserted by S.R.O. \n1130(I)/2005, dated 14.11.2005 and read as follows: \n“(41A) Notwithstanding anything contained in the Finance Act, 2005 (VII of 2005), with respect to the \nomission of clause (40) of Part IV of the Second Schedule to this Ordinance, nothing in sub-section \n(6A) of Section 153 of this Ordinance shall apply to any person being a manufacturer, where ","quote_sha256":"7d64d69325a95de51fe87bae752caf2d7fddc6706aba6afa361e0378abac6967","reader_fragment":"p-r-2b2ba404-1673600-1675200-fef2d5d849602842","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1673600-1675200-fef2d5d849602842","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ec0fd6a140beaa6a63d","source":"pk-code-f40603913b933194","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675410,"character_end":1675426,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675240,"character_end":1675656,"quote":"roducts;] \n \n10[(43B) The provisions of clause (a) sub-section (1) of section 153 shall not apply \n                                            \n1Clause (41AA) omitted by Finance Act 2014. The omitted clause (41AA) read as follows: \n“(41AA) The provisions of sub-section (4) of section 154 and clause (b) of sub-section (1) of section \n169 shall not apply in respect of a person if he opts out of presumptive tax regi","quote_sha256":"e929411101ba991e53643643b414b496b26a023f50ec298a5465882c11268476","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6122064f11732a6ce97","source":"pk-code-f40603913b933194","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675855,"character_end":1675871,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1675685,"character_end":1676101,"quote":"that minimum tax liability under normal tax regime shall not be less than 50% of tax already \ndeducted under sub-section (4) of section 154.” \n2Clause (41AAA) omitted by Finance Act 2014. The omitted clause (41AAA) read as follows: \n“(41AAA) The provisions of clause (a) of sub-section (1) of section 153 and clause (b) of sub-section \n(1) of section 169 shall not apply in respect of a person if he opts out of pres","quote_sha256":"ec2ec6286c0eece56bc2be77b91fa93efbcccda669ba0031b8179b180c5864a5","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ba98192be38bc2c96b57","source":"pk-code-f40603913b933194","title":"Finance Act 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676328,"character_end":1676344,"quote":"Finance Act 2014","quote_sha256":"9d68de489406af4a054d624a981bd0a123ac1ceb1e80caacd468cba7762b207d","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676158,"character_end":1676574,"quote":" tax liability under normal tax regime shall not be less than 70% of tax \nalready deducted under clause (a) of sub-section (1) of section 153.” \n3Clause (41B) omitted by Finance Act 2014. The omitted clause (41B) read as follows: \n \n“(41B)The provisions of sub-section (2) of section 152 shall not apply in respect of \npayments to foreign news agencies, syndicate services and non-resident contributors, who \nhave no","quote_sha256":"85fc815fd0b725fb37725c5c16b309edd98475d1aea2a1c60b954aebf0343e13","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d35ab6f941f2ed68fe6","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676671,"character_end":1676688,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676501,"character_end":1676918,"quote":" agencies, syndicate services and non-resident contributors, who \nhave no permanent establishment in Pakistan” \n4Substituted for the word and figure “section 153” by the Finance Act, 2002 \n5The brackets and figure (6) substituted by the Finance Act, 2011. \n6 Omitted by the Finance Act, 2008. The omitted clause (42A) read as follows: \n“(42A) The provisions of sub-section (6) of section 153 shall not apply in respec","quote_sha256":"cab19a9a7616289a1c165f1c58082a483e4bd9688b18441fd7aacf7dccb9818b","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f8550360ccf3e56240d","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676738,"character_end":1676755,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676568,"character_end":1676985,"quote":"ave no permanent establishment in Pakistan” \n4Substituted for the word and figure “section 153” by the Finance Act, 2002 \n5The brackets and figure (6) substituted by the Finance Act, 2011. \n6 Omitted by the Finance Act, 2008. The omitted clause (42A) read as follows: \n“(42A) The provisions of sub-section (6) of section 153 shall not apply in respect of payments \nreceived by a person for supply of relief goods for ","quote_sha256":"8f44aaf035c218040c0eb078e484de0b32d09165a3bdcbfa634e4fc7c0114926","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c66b154038695cf83e9","source":"pk-code-f40603913b933194","title":"Omitted by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676760,"character_end":1676792,"quote":"Omitted by the Finance Act, 2008","quote_sha256":"e5a3d5cfb76c58cd257a2ea09454c7a62d39def594604327d52bf25632d36472","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1676590,"character_end":1677022,"quote":"lishment in Pakistan” \n4Substituted for the word and figure “section 153” by the Finance Act, 2002 \n5The brackets and figure (6) substituted by the Finance Act, 2011. \n6 Omitted by the Finance Act, 2008. The omitted clause (42A) read as follows: \n“(42A) The provisions of sub-section (6) of section 153 shall not apply in respect of payments \nreceived by a person for supply of relief goods for earthquake victims against funds from","quote_sha256":"68c8282f8d77b711b71b2ef2dd45606895d20df532f49c3d716eb82504f03e8f","reader_fragment":"p-r-2b2ba404-1675200-1676800-53035ed17a527346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1675200-1676800-53035ed17a527346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26d490009dccd5157c21","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677270,"character_end":1677287,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677100,"character_end":1677517,"quote":"urce of the Government or \nthe purchases made by approved voluntary Non-Profit Organizations or welfare bodies for the \naforesaid purpose.” \n7 Clause (43) omitted by the Finance Act, 2004. The omitted clause (43) read as follows: \n“(43) The provisions of sub-section (1) of section 153shall not apply to payments received by Pak-\nArab Refinery Limited on account of supply of its products.” \n8Clause (43A) substituted","quote_sha256":"82fbabc67306d2cdd0b6af2039a7a60ba24c93400f34218f4f38a166d79abc2d","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-54cd345bff7f810d40a7","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677525,"character_end":1677542,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677355,"character_end":1677772,"quote":"sub-section (1) of section 153shall not apply to payments received by Pak-\nArab Refinery Limited on account of supply of its products.” \n8Clause (43A) substituted by the Finance Act, 2003. The substituted clause (43A) read as follows: \n“(43A) The provisions of section 153, shall not apply to payments received by M/s Total PARCO \nPakistan Limited for the supply of petroleum products.” \n9The words and brackets “incl","quote_sha256":"993c736a5fc5f0c8e67698f0d0953eddfd07d8909fb15f05e2f6af3e1e64038f","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3cb3060363fafea0deb0","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677888,"character_end":1677905,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677718,"character_end":1678135,"quote":"of petroleum products.” \n9The words and brackets “including Permanent Establishment of Non-resident Petroleum Exploration \nand Production (E&P) Companies” omitted by the Finance Act, 2008. \n10Inserted by the Finance Act, 2007. Earlier it was omitted vide Finance Act, 2003 which read as follows: \n \n“(43B) The provisions of section 153 shall not apply to the payments received by Al Rahim Trading \nCo. (Pvt) Limited, ","quote_sha256":"7edb9d287f01837cab43c56921350bad453863f860aea5715eff66b1e354cb7c","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62760f67cf0061badf82","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677926,"character_end":1677943,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677756,"character_end":1678173,"quote":"d brackets “including Permanent Establishment of Non-resident Petroleum Exploration \nand Production (E&P) Companies” omitted by the Finance Act, 2008. \n10Inserted by the Finance Act, 2007. Earlier it was omitted vide Finance Act, 2003 which read as follows: \n \n“(43B) The provisions of section 153 shall not apply to the payments received by Al Rahim Trading \nCo. (Pvt) Limited, Karachi for the supply of petroleum pr","quote_sha256":"3734f3e98f215ce71715992769fe2e1e9b8a4b2dbcde18b7bfaac91d2bda7326","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f94c3a4c724aab36ec0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677973,"character_end":1677990,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1677803,"character_end":1678182,"quote":"f Non-resident Petroleum Exploration \nand Production (E&P) Companies” omitted by the Finance Act, 2008. \n10Inserted by the Finance Act, 2007. Earlier it was omitted vide Finance Act, 2003 which read as follows: \n \n“(43B) The provisions of section 153 shall not apply to the payments received by Al Rahim Trading \nCo. (Pvt) Limited, Karachi for the supply of petroleum products.” ","quote_sha256":"067822bd729512b4f3a7bbc14337f34973dd64fc21469ba6df5f6eaa8a7a4561","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-81dcae5fa5d29e993757","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678560,"character_end":1678579,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1678390,"character_end":1678809,"quote":"e provision of clause (a) of sub-section (1) of section 153 shall not be \napplicable to any payment received by a petroleum agent or distributor who is \nregistered under Sales Tax Act, 1990 on account of supply of petroleum products.] \n \n2[(43D) The provisions of 3[clauses (a) and (b)] of sub-section (1) of section 153 \nshall not apply in case of an oil tanker contractor with effect from 1st July 2008, \nprovided tha","quote_sha256":"eda880e218358ecd39f3d2c4019264cbf281df79ef593b02bca07c591a8dcff0","reader_fragment":"p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1676800-1678400-2e0c70b0329bde99","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89d686d13d0473562316","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679942,"character_end":1679959,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1679772,"character_end":1680189,"quote":"                                 \n1Added by S.R.O. 57(I)/2012, dated 24.01.2012. Earlier it was inserted by S.R.O. 961(I)/2002, dated \n23.12.2002 and then omitted by the Finance Act, 2003. The omitted clause (43C) read as follows: \n“(43C) The provisions of section 153 shall not apply to the payments received by Hascombe Storage \n(PVT) Limited, Karachi, for the supply of petroleum products.” \n2Inserted by S.R.O. 12","quote_sha256":"f9171449e0a8d3644887d31b4d8639b5b8b9fefd969210a2a8ab2b8655679b19","reader_fragment":"p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1678400-1680000-ec311c0d0be0201a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32a906d997f2449e5454","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680307,"character_end":1680324,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680137,"character_end":1680554,"quote":"pply of petroleum products.” \n2Inserted by S.R.O. 126(I)/2013, dated 13.02.2013. Earlier it was inserted by S.R.O. 253(I)/2003, dated \n07.03.2003 and then omitted by the Finance Act, 2003. The omitted clause (43D) read as follows: \n“(43D) The provisions of section 153 shall not apply to the payments received by M/s. Overseas \nTrading Corporation, Karachi, for the supply of petroleum products.” \n3  The expression “","quote_sha256":"db0ad9780d61c2d2888e7cdc80799225282220fd7ef87d880a82e043c0ef1059","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6cb2359f08150c06b2aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680585,"character_end":1680602,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680415,"character_end":1680832,"quote":" apply to the payments received by M/s. Overseas \nTrading Corporation, Karachi, for the supply of petroleum products.” \n3  The expression “clause (a)” substituted by the Finance Act, 2021.   \n4  The expression “w.e.f. tax year 2012” omitted by the Finance Act, 2021.   \n5Inserted by S.R.O 980(I)/2013, dated 18.11.2013. Earlier it was inserted by S.R.O. 408(I)/2003, \ndated 08.05.2003 and then omitted by the Finance ","quote_sha256":"014392513910af01a6423832f4f22fe54dbf381f436ef9e9b62ab699c0c0e806","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a5d74df357830e0b687c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680663,"character_end":1680680,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680493,"character_end":1680910,"quote":", for the supply of petroleum products.” \n3  The expression “clause (a)” substituted by the Finance Act, 2021.   \n4  The expression “w.e.f. tax year 2012” omitted by the Finance Act, 2021.   \n5Inserted by S.R.O 980(I)/2013, dated 18.11.2013. Earlier it was inserted by S.R.O. 408(I)/2003, \ndated 08.05.2003 and then omitted by the Finance Act, 2003. The omitted clause (43E) read as \nfollows: \n“(43E) The provisions o","quote_sha256":"0d32fdb4a1931d9f9e7aa4ccacfe261d3eba16df45ddfdfd1d5afe0b9041d22b","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb6bd799b943b1dbd7b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680824,"character_end":1680841,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680654,"character_end":1681071,"quote":"d by the Finance Act, 2021.   \n5Inserted by S.R.O 980(I)/2013, dated 18.11.2013. Earlier it was inserted by S.R.O. 408(I)/2003, \ndated 08.05.2003 and then omitted by the Finance Act, 2003. The omitted clause (43E) read as \nfollows: \n“(43E) The provisions of section 153 shall not apply to the payments received by M/s. ICI Pakistan \nLimited, for the supply of petroleum products.” \n6  The expression “clause (a)” subs","quote_sha256":"725355c717b587f7cf3f551ec0dd013a9ed4d698057f1069364b28ac58c23ce0","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-968dfeb0438a7c01656b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681086,"character_end":1681103,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680916,"character_end":1681333,"quote":"ion 153 shall not apply to the payments received by M/s. ICI Pakistan \nLimited, for the supply of petroleum products.” \n6  The expression “clause (a)” substituted by the Finance Act, 2021.   \n7Figure “2.5” substituted through Finance Act, 2019. \n8 The figure “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserte","quote_sha256":"9e4e89ba296136c9a73af96dedc33db6b32f7d3e7fa41a38e0886d4ff13f98bb","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb0cc17dcf54c95391ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681142,"character_end":1681159,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1680972,"character_end":1681361,"quote":" ICI Pakistan \nLimited, for the supply of petroleum products.” \n6  The expression “clause (a)” substituted by the Finance Act, 2021.   \n7Figure “2.5” substituted through Finance Act, 2019. \n8 The figure “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserted by the Finance Act, 2022. ","quote_sha256":"67911e2ce747dc41629316ed40ba5e6581eac4302095c8e5907ec6eb40274aeb","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-174a34461566fca06a44","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681199,"character_end":1681216,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681029,"character_end":1681361,"quote":"cts.” \n6  The expression “clause (a)” substituted by the Finance Act, 2021.   \n7Figure “2.5” substituted through Finance Act, 2019. \n8 The figure “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserted by the Finance Act, 2022. ","quote_sha256":"50dd409153cfb692590943fa75aab8c31b87590f68f79789b037269b894e1b78","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d9d9065ce35bc780ddf3","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681238,"character_end":1681255,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681068,"character_end":1681361,"quote":"ubstituted by the Finance Act, 2021.   \n7Figure “2.5” substituted through Finance Act, 2019. \n8 The figure “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserted by the Finance Act, 2022. ","quote_sha256":"8625a1e91b43fd1b1a4c34c00cd79651a9d5a252acff976a152806fe256df234","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a54bcfd2efacbb058cc8","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681290,"character_end":1681307,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681120,"character_end":1681361,"quote":"” substituted through Finance Act, 2019. \n8 The figure “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserted by the Finance Act, 2022. ","quote_sha256":"1e2eac6ff6b9814e755a742ff874b6252fd35daea6a9e85cbe808a0d9893c890","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b88752ccc3b0c3d4319e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681342,"character_end":1681359,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1681172,"character_end":1681361,"quote":"re “3%” substituted by the Finance Act, 2021.   \n9Inserted by the Finance Act, 2017. \n10 Clause (43G) inserted by the Finance Act, 2021. \n11 Clause (43H) inserted by the Finance Act, 2022. ","quote_sha256":"fb85105e1e8ab5def9865c7847ecbf1b6853a46612ad14191ea3b360eacebf83","reader_fragment":"p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1680000-1681600-96d64d89a3f82acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd89810c006d53fb1374","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682210,"character_end":1682227,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682040,"character_end":1682457,"quote":"s (a) and (b) \nof sub-section (1) of section 153 shall be one per cent on local sales, supplies \n                                            \n1Clause (44) omitted by the Finance Act, 2005. The omitted clause (44) read as follows: \n“(44) The provisions of section 148shall not apply to an indirect exporter as defined in the Duty and Tax \nRemission for Export Rules, 2001 issued under Notification No. S.R.O. 185(I)/20","quote_sha256":"cd3a6e763871bdcbdaa11f7de5ff784ad3d38c8acd86d24b2bd1dbed62d5ab55","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0f0429bd73b7bf044ce","source":"pk-code-f40603913b933194","title":"Duty and Tax Remission for Export Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682364,"character_end":1682410,"quote":"Duty and Tax \nRemission for Export Rules, 2001","quote_sha256":"91a0c00034216d9cd4c17374031e84cb2835869a7ea064e343a42d143445edaf","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682194,"character_end":1682640,"quote":" omitted by the Finance Act, 2005. The omitted clause (44) read as follows: \n“(44) The provisions of section 148shall not apply to an indirect exporter as defined in the Duty and Tax \nRemission for Export Rules, 2001 issued under Notification No. S.R.O. 185(I)/2001, dated the 21st \nMarch 2001.” \n2 The word and figure “section 153” substituted by the Finance Act, 2002. \n3 The brackets and figure “(6)” substituted by the Finance Act, 2003. \n4Th","quote_sha256":"3167235e9fb91e9bba8fd6e974de52b5507d03f7f0ef875128ad7633bde0bd2b","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e471063794788a60ab25","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682546,"character_end":1682563,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682376,"character_end":1682793,"quote":" \nRemission for Export Rules, 2001 issued under Notification No. S.R.O. 185(I)/2001, dated the 21st \nMarch 2001.” \n2 The word and figure “section 153” substituted by the Finance Act, 2002. \n3 The brackets and figure “(6)” substituted by the Finance Act, 2003. \n4The words “a payer” substituted by the Finance Act, 2003. \n5 The expression “; and” and paragraph (c) omitted by the Finance Act, 2021. The omitted paragra","quote_sha256":"91ff7170eb73632ec848f17863e7f0b6b8b17349bb4566c48a165599bc32e75d","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0e5b79e01a024b3a6e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682617,"character_end":1682634,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682447,"character_end":1682864,"quote":" 185(I)/2001, dated the 21st \nMarch 2001.” \n2 The word and figure “section 153” substituted by the Finance Act, 2002. \n3 The brackets and figure “(6)” substituted by the Finance Act, 2003. \n4The words “a payer” substituted by the Finance Act, 2003. \n5 The expression “; and” and paragraph (c) omitted by the Finance Act, 2021. The omitted paragraph \nread as follows: \n   “(c) nothing contained in this clause shall ap","quote_sha256":"d145a7931fd87dc76869f1cc6f449dedd7cde785c902c547cdab25483b8b95bd","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a58be29d25cbf7678632","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682677,"character_end":1682694,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682507,"character_end":1682924,"quote":"igure “section 153” substituted by the Finance Act, 2002. \n3 The brackets and figure “(6)” substituted by the Finance Act, 2003. \n4The words “a payer” substituted by the Finance Act, 2003. \n5 The expression “; and” and paragraph (c) omitted by the Finance Act, 2021. The omitted paragraph \nread as follows: \n   “(c) nothing contained in this clause shall apply to payments made on account of purchase of the \ngoods in","quote_sha256":"b4dc3d191d826bd170bce5202666642d3826a3fe1a2fc4839ec9f3e13c8fb6c7","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f4e68c900070c1cced4f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682755,"character_end":1682772,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1682585,"character_end":1683002,"quote":"figure “(6)” substituted by the Finance Act, 2003. \n4The words “a payer” substituted by the Finance Act, 2003. \n5 The expression “; and” and paragraph (c) omitted by the Finance Act, 2021. The omitted paragraph \nread as follows: \n   “(c) nothing contained in this clause shall apply to payments made on account of purchase of the \ngoods in respect of which special rates of tax deduction have been specified 5[under t","quote_sha256":"5d4d100fdef3f5bc0fb377d81fd1d3e1622d72ca5a0bb6c4e1b2d55b935eb46b","reader_fragment":"p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1681600-1683200-544a63fb5c82c710","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae2ae7b9da0897cf09b5","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683700,"character_end":1683726,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1683530,"character_end":1683956,"quote":" including artificial leather footwear; \n \n \n(iv)  \nsurgical goods; and \n \n \n(v)  \nsports goods; \n(b)  \nprovisions of clause (a) of sub-section (1) of section 111 of the Income Tax Ordinance, 2001 \n(XLIX of 2001) shall not apply to the amounts credited in the books of accounts maintained for \nthe period ending the 30th June, 2011 by the sellers suppliers, service providers to the \ncategories of sales tax zero-rated tax pay","quote_sha256":"ab8a0b8bc514e86be342b6697af7775055e50c72f11bf43b76aedabdec43ce72","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7403f53dabdd23f6bf34","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1684297,"character_end":1684314,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1684127,"character_end":1684316,"quote":"iders of the above mentioned categories of sales tax zero-rated \ntaxpayers, who get themselves registered by the 30th June, 2011.” \n7 The expression “(a)” omitted by the Finance Act, 2021. ","quote_sha256":"41978111bd486ab218dddca44c4e94e906600f9444e6a373489a021b09b98f09","reader_fragment":"p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1683200-1684800-d3be47a6d6653d42","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-edec1f12715d7158466e","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685618,"character_end":1685635,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1685448,"character_end":1685865,"quote":"d by S.R.O 669(I)/2013, dated 17.07.2013. \n2The words “of sales tax zero-rated taxpayers,” omitted by S.R.O 669(I)/2013, dated 17.07.2013. \n3 Explanation inserted by the Finance Act, 2021. \n4Proviso substituted through Tax Laws(Second Amendment) 2019 dated 26th December, 2019, the \nsubstituted proviso read as under: \n \n  “Provided that withholding tax under clauses (a) and (b) of sub-section (1) of section 153 sha","quote_sha256":"f033402cabc6dbc251ba2bf30e024e5f3545a409ae7f7f04a3b19a37dedefa42","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a66faee07cd746be4005","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686256,"character_end":1686273,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686086,"character_end":1686503,"quote":"n 30th day of each month and monthly withholding tax statement shall be e-filed \nunder the provisions of section 165 of this Ordinance.” \n5 Sub-clause (b) omitted by the Finance Act, 2021. The sub-clause read as follows: \n“(b)  provisions of clause (a) of sub-section (1) of section 111 of this Ordinance shall not apply to the \namounts credited in the books of accounts maintained for the period ending on the 30th J","quote_sha256":"e02170791534bf242573f6af4770f31a4a0bde8e26416ac0f26f815d7f451059","reader_fragment":"p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1684800-1686400-c82bcca3c993979c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc52ddd965d76d6f0622","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1687118,"character_end":1687135,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1686948,"character_end":1687137,"quote":"f sales tax zero-\nrated taxpayers, who are already registered and to those taxpayers who get themselves \nregistered by the 30th June, 2011.” \n7 Clause (45B) added by the Finance Act, 2021. ","quote_sha256":"24987173ac83a618484fca5670339073f1542c35e9cac900c2b778e70f5204cc","reader_fragment":"p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1686400-1688000-59a2838df266a0bf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cdc3ae39b99a6cfc2bbe","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688484,"character_end":1688501,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688314,"character_end":1688731,"quote":"llowing—  \n  \n (I) \nfresh milk;  \n  \n (II) \nfish by any person engaged in fish farming;  \n  \n                                            \n1Clause (46) substituted by the Finance Act, 2004. The substituted clause (46) read as follows:  \n“(46) The provisions of sub-section (1) of section 153, shall not apply in respect of payments received \non account of supply of petroleum products by Attock Petroleum Limited.” \n2I","quote_sha256":"fce37eddfa096fe5703b6b1ab9b8ebb953e3b399dc02335f83c22cecc32f0280","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3992772568e02f40ed30","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688746,"character_end":1688763,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688576,"character_end":1688993,"quote":"b-section (1) of section 153, shall not apply in respect of payments received \non account of supply of petroleum products by Attock Petroleum Limited.” \n2Inserted by the Finance Act, 2008. \n3 Substituted by the Finance Act, 2015.  \n4Inserted by S.R.O. 847(I)/2007, dated 22nd August, 2007. \n5 The brackets and figure “(6)” substituted by the Finance Act, 2011. \n6New clause (46AA) inserted through Finance Act 2020 da","quote_sha256":"c82908eec75b7272008c47d0c3890606f6db4511c8c3783590937c1f322ecc3f","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e9d2cf16f301b8e1a021","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688768,"character_end":1688804,"quote":"Substituted by the Finance Act, 2015","quote_sha256":"574742cd2e3ddc37dc3c97f93481f3b572b858badc8b7621fb433da79411ec33","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688598,"character_end":1689034,"quote":"on 153, shall not apply in respect of payments received \non account of supply of petroleum products by Attock Petroleum Limited.” \n2Inserted by the Finance Act, 2008. \n3 Substituted by the Finance Act, 2015.  \n4Inserted by S.R.O. 847(I)/2007, dated 22nd August, 2007. \n5 The brackets and figure “(6)” substituted by the Finance Act, 2011. \n6New clause (46AA) inserted through Finance Act 2020 dated 30th June, 2020 \n7 Sub-clause (iv) an","quote_sha256":"abdf2fe0ba618d1767747120f35717f75857f9b945de510c8f5cfd7a9f6a78b1","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0036975bb3250f6a58fa","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688918,"character_end":1688935,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688748,"character_end":1689165,"quote":"nance Act, 2008. \n3 Substituted by the Finance Act, 2015.  \n4Inserted by S.R.O. 847(I)/2007, dated 22nd August, 2007. \n5 The brackets and figure “(6)” substituted by the Finance Act, 2011. \n6New clause (46AA) inserted through Finance Act 2020 dated 30th June, 2020 \n7 Sub-clause (iv) and (v) substituted by the Finance Act, 2021. The substituted sub-clauses read as \nfollows: \n“(iv) persons receiving payments from a ","quote_sha256":"f0d86d3d859b4c7c44ed8d4a7318d54d3afad6a34934cfc2dcceea25954ce0ca","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db8f1c8ba63a303b0f11","source":"pk-code-f40603913b933194","title":"Finance Act 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688974,"character_end":1688990,"quote":"Finance Act 2020","quote_sha256":"cee219cb30afaacf4a2181b8f8efd3a5db8cfcc23ddbcac200ed118f7b6cb611","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688804,"character_end":1689220,"quote":".  \n4Inserted by S.R.O. 847(I)/2007, dated 22nd August, 2007. \n5 The brackets and figure “(6)” substituted by the Finance Act, 2011. \n6New clause (46AA) inserted through Finance Act 2020 dated 30th June, 2020 \n7 Sub-clause (iv) and (v) substituted by the Finance Act, 2021. The substituted sub-clauses read as \nfollows: \n“(iv) persons receiving payments from a company or an association of persons having turnover of","quote_sha256":"3f46a08c344bf9895380a3cb9c3014e497962c1e839990941b1ea8510eff9627","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12e59a5d72a584892111","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1689059,"character_end":1689076,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1688889,"character_end":1689306,"quote":"ure “(6)” substituted by the Finance Act, 2011. \n6New clause (46AA) inserted through Finance Act 2020 dated 30th June, 2020 \n7 Sub-clause (iv) and (v) substituted by the Finance Act, 2021. The substituted sub-clauses read as \nfollows: \n“(iv) persons receiving payments from a company or an association of persons having turnover of \nfifty million rupees or more or from an individual having turnover of fifty million ","quote_sha256":"49e1a489da514e326055735b3d960a02608c0d4d4f35e278f3e22cde7273c4a5","reader_fragment":"p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1688000-1689600-b265b282c1a7d0d8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1811e3c64a6d94564d25","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692518,"character_end":1692535,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692348,"character_end":1692765,"quote":"ecognized provident fund or an approved \nsuperannuation fund or an approved gratuity fund.] \n \n                                            \n1.Clause (46A) omitted by the Finance Act, 2004. Earlier clause (46A) was inserted by S.R.O. \n855(I)/2003 dated 29.08.2003. The omitted clause (46A) read as follows:  \n“(46A) The provisions of sub-section (1) of section 153, shall not apply to the payments received by \nM/s. TO","quote_sha256":"43d386a0e6c6115c7a0dec5f8743ddf828abe8d7b4d7a3b4ee3c71ce9349a26e","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b06c405a2ea31731f08","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692868,"character_end":1692885,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1692698,"character_end":1693115,"quote":"f section 153, shall not apply to the payments received by \nM/s. TOTAL PARCO Pakistan Limited (TPPL) for the supply of petroleum products.” \n2Clause (46B) omitted by the Finance Act, 2009. The omitted clause (46B) read as follows: \n“(46B) the provisions of sub-section (6B) of section 153, in so far as they relate to payments on account of \nsale of goods from which tax is deductible under section 153, shall not app","quote_sha256":"dea5aaeefb33a507581e69eb4a8174ed842fab08ee8b988ed616575bfe03466b","reader_fragment":"p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1691200-1692800-25ae1c5950076f8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-20747f309fd9a86d997b","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693263,"character_end":1693280,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693093,"character_end":1693510,"quote":"ion 153, shall not apply in respect of an individual or \nassociation of persons being a manufacturer of such goods, for the tax year 2007.” \n3Clause (46C) omitted by the Finance Act, 2004. Earlier clause (46C) was inserted by S.R.O. \n857(I)/2003 dated 27.08.2003. The omitted clause (46C) read as follows:  \n“(46C) The provisions of sub-section (1) of section 153, shall not apply to the payments received by \nM/s. Bo","quote_sha256":"863eb46fa7037d9e60e868a698325ddfbc8d503a7d0d4818e0af435d6b7308da","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dc5bf546efafaec2c5f9","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693595,"character_end":1693612,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693425,"character_end":1693842,"quote":" sub-section (1) of section 153, shall not apply to the payments received by \nM/s. Bosicor Pakistan Limited for the supply of its products.” \n4Clause (47) omitted by the Finance Act, 2009. The omitted clause (47) read as follows: \n“(47)  The provisions of sections 151 and 155 shall not apply to a person who produces a certificate \nfrom the Commissioner of Income Tax concerned to the effect that his income during t","quote_sha256":"fe062ab38dae164d9554c627702ef3b6394648612363abae9cdd982a19270026","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ebcb8ceaf6386d13151","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693882,"character_end":1693912,"quote":"Added by the Finance Act, 2002","quote_sha256":"efa07562b0e38aa2bce436961fcd715f85e3951e408c4536ebaff65d569813bb","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693712,"character_end":1694142,"quote":"apply to a person who produces a certificate \nfrom the Commissioner of Income Tax concerned to the effect that his income during the income \nyear is exempt from tax.” \n5 Added by the Finance Act, 2002. \n6Clause (47B) substituted by the Finance Act, 2008. The substituted clause (47B) read as follows: \n“(47B)  The provisions of sections 150, 151 and 233 shall not apply to any person making payment to National \nInvestment (Unit) ","quote_sha256":"8f94100e21f1b3d18367ee0184ed903c37acb745ef13396133718644e867b28c","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33eed09ad803fd952006","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693948,"character_end":1693965,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1693778,"character_end":1694195,"quote":"r of Income Tax concerned to the effect that his income during the income \nyear is exempt from tax.” \n5 Added by the Finance Act, 2002. \n6Clause (47B) substituted by the Finance Act, 2008. The substituted clause (47B) read as follows: \n“(47B)  The provisions of sections 150, 151 and 233 shall not apply to any person making payment to National \nInvestment (Unit) Trust or a mutual fund established by the Investment ","quote_sha256":"2bc012b375b37a1388fb12a53aca9f98853db5e0f2eeea346683fafec7afba63","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db0657e57b20d79a6a26","source":"pk-code-f40603913b933194","title":"Voluntary Pension Systems Rules, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694493,"character_end":1694531,"quote":"Voluntary Pension \nSystems Rules, 2005","quote_sha256":"795160801136c09fadfa21bfdeb226a8af3a50d82b0225fe1908036ad69de599","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694323,"character_end":1694761,"quote":"tablishment and Regulation) Rules, 2003 or a modaraba or Approved Pension Fund or an Approved \nIncome Payment Plan constituted by a Pension Fund Manager registered under Voluntary Pension \nSystems Rules, 2005 or a Real Estate Investment Trust approved and authorized under the Real Estate \nInvestment Trust Rules, 2006, established and managed by a REIT Management Company licensed under \nthe Real Estate Investment Trust Rules, 2006 or a","quote_sha256":"47965a544bae44656687dec12d186e74eab5a61648c2116129a7052ccd3edbf0","reader_fragment":"p-r-2b2ba404-1692800-1694400-4335137f0bf75368","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1692800-1694400-4335137f0bf75368","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9ab2fedf771678839c9","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694600,"character_end":1694641,"quote":"Real Estate \nInvestment Trust Rules, 2006","quote_sha256":"2044942123bbefad89c2a82ad40d890b31193036672d2b454ebc5f9fceeb2f53","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694430,"character_end":1694871,"quote":"nt Plan constituted by a Pension Fund Manager registered under Voluntary Pension \nSystems Rules, 2005 or a Real Estate Investment Trust approved and authorized under the Real Estate \nInvestment Trust Rules, 2006, established and managed by a REIT Management Company licensed under \nthe Real Estate Investment Trust Rules, 2006 or a Private Equity and Venture Capital Fund.” \n7The words “and” substituted by the Finance Act, 2012. \n8Inserted ","quote_sha256":"a76b4bcebcd6d0b7474d6bbbd4f6e8dab7d6b430215fe14e71a4db7addf61467","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8e5466984e6b1fb053c5","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694716,"character_end":1694756,"quote":"Real Estate Investment Trust Rules, 2006","quote_sha256":"1c56d0302bbaf9ce762feb3d8f0b51bc88cfc14adbf2a5ad67e9c1fc2d705e7f","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694546,"character_end":1694986,"quote":"te Investment Trust approved and authorized under the Real Estate \nInvestment Trust Rules, 2006, established and managed by a REIT Management Company licensed under \nthe Real Estate Investment Trust Rules, 2006 or a Private Equity and Venture Capital Fund.” \n7The words “and” substituted by the Finance Act, 2012. \n8Inserted by the Finance Act, 2012. \n9 The words “or a modaraba” omitted by the Finance Act, 2021. \n10 Words inserted by the ","quote_sha256":"d4ae2726ce3521f649de672a1f8d32d2d372e60f93fef96ad63664735326f945","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b0fbdce7e8195fbfafd7","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694841,"character_end":1694858,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694671,"character_end":1695088,"quote":" REIT Management Company licensed under \nthe Real Estate Investment Trust Rules, 2006 or a Private Equity and Venture Capital Fund.” \n7The words “and” substituted by the Finance Act, 2012. \n8Inserted by the Finance Act, 2012. \n9 The words “or a modaraba” omitted by the Finance Act, 2021. \n10 Words inserted by the Finance (Supplementary) Act, 2022. \n11 The words “or a Private Equity and Venture Capital Fund” omitte","quote_sha256":"3a556ddcc80ff8a4f9fa5bf19386c200877682cde149906c152a3e9441b26827","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-493b8d8ac1e680f2e1fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694878,"character_end":1694895,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694708,"character_end":1695116,"quote":"er \nthe Real Estate Investment Trust Rules, 2006 or a Private Equity and Venture Capital Fund.” \n7The words “and” substituted by the Finance Act, 2012. \n8Inserted by the Finance Act, 2012. \n9 The words “or a modaraba” omitted by the Finance Act, 2021. \n10 Words inserted by the Finance (Supplementary) Act, 2022. \n11 The words “or a Private Equity and Venture Capital Fund” omitted by the Finance Act, 2021. ","quote_sha256":"08045c0609e4974d4ff916aa968f6f636d8b703212267ac726b9baa479f81b30","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-60499b8b56bc2ef0d4b6","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694941,"character_end":1694958,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694771,"character_end":1695116,"quote":"quity and Venture Capital Fund.” \n7The words “and” substituted by the Finance Act, 2012. \n8Inserted by the Finance Act, 2012. \n9 The words “or a modaraba” omitted by the Finance Act, 2021. \n10 Words inserted by the Finance (Supplementary) Act, 2022. \n11 The words “or a Private Equity and Venture Capital Fund” omitted by the Finance Act, 2021. ","quote_sha256":"e1ce14017aaa3f87f75892043de4262fb2b7b7390dd1156bb1a7392cf375e3b8","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8e9deb7996ef4d8c8dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695097,"character_end":1695114,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1694927,"character_end":1695116,"quote":"mitted by the Finance Act, 2021. \n10 Words inserted by the Finance (Supplementary) Act, 2022. \n11 The words “or a Private Equity and Venture Capital Fund” omitted by the Finance Act, 2021. ","quote_sha256":"4c98cc9d0b17c79bdefb4070896a051744f5a6035c67dc7840e766bdfd8f3088","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-62817d657f21f8d89436","source":"pk-code-f40603913b933194","title":"Real Estate Investment Trust Regulations, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695307,"character_end":1695354,"quote":"Real Estate Investment Trust \nRegulations, 2015","quote_sha256":"7a6ed8cdc3235633c4b549290f558c658bf8322d6686b226923b61d6899aed82","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695137,"character_end":1695584,"quote":" Part IV____ __________________________ \n666 \n \n1[Explanation.— For the purpose of this clause, Special Purpose Vehicle \nshall have the same meaning as defined under the Real Estate Investment Trust \nRegulations, 2015.] \n \n2[(47C) The provisions of sub-section (1) of section 154 shall not apply to an exporter \nin respect of cooking oil or vegetable ghee exported to Afghanistan, from whom \nadvance tax has been collected under section 148 on imp","quote_sha256":"900cd83ee8e16f66d1f852e06b2b559eb16e07253bf0a4b5e5079e00e4b292a6","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9d9641dafe817eb0fff7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695883,"character_end":1695916,"quote":"Inserted by the Finance Act, 2004","quote_sha256":"4819ea0d6a64413afe30bb1c5b632ebb2bac61af09c4c9008f3f6df3282bdbab","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695713,"character_end":1696146,"quote":".] \n \n4[  ] \n \n5[  ] \n \n6[  ] \n \n7[  ] \n \n8[  ] \n \n9[  ] \n \n                                            \n1 Explanation added by the Finance (Supplementary) Act, 2022. \n2 Inserted by the Finance Act, 2004. \n3 Clause (47D) substituted by the Finance Act, 2011. The substituted clause (47D) read as follows: \n“(47D) \nThe provisions of sub-section (6A) of section 153 shall not apply to cotton ginners.” \n4Clause (48) omitted by the Fina","quote_sha256":"cb1244706f3e26dccc76ebd9af8053fc8c1b297bea0d2d5dd63990ee5ecc7aed","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-113790bbee79b1f5725e","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695953,"character_end":1695970,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695783,"character_end":1696200,"quote":"                                  \n1 Explanation added by the Finance (Supplementary) Act, 2022. \n2 Inserted by the Finance Act, 2004. \n3 Clause (47D) substituted by the Finance Act, 2011. The substituted clause (47D) read as follows: \n“(47D) \nThe provisions of sub-section (6A) of section 153 shall not apply to cotton ginners.” \n4Clause (48) omitted by the Finance Act, 2003. The omitted clause (48) read as follows","quote_sha256":"84cbd188bf47e5f70c175d66ebc7984e01ea0b91df23a75e4d07f598aac6ef41","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-25fdb16e1e317888a39a","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696142,"character_end":1696159,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1695972,"character_end":1696389,"quote":"The substituted clause (47D) read as follows: \n“(47D) \nThe provisions of sub-section (6A) of section 153 shall not apply to cotton ginners.” \n4Clause (48) omitted by the Finance Act, 2003. The omitted clause (48) read as follows: \n“(48)  The provisions of section 236 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income","quote_sha256":"4b8e84891502d610ea2894308f8c19d5601a8cff4ae9d2fe5af8c29302a3432e","reader_fragment":"p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1694400-1696000-18bda5cce8abe18c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6438a27143381057f8d","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696447,"character_end":1696464,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696277,"character_end":1696694,"quote":"ces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n5 Clause (49) omitted by the Finance Act, 2003. The omitted clause (49) read as follows: \n“(49)  The provisions of section 236 shall not apply where the subscriber is a non-taxable non-profit \norganization.” \n6 Clause (50) omitted by the Finance Act, 2003. The omitted clause ","quote_sha256":"c09e7fe7bffd08b30459fcf4383217f95737e35cf436fc1444320b5c8e520273","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c1359df5b0f14ffefb8","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696656,"character_end":1696673,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696486,"character_end":1696903,"quote":"49) read as follows: \n“(49)  The provisions of section 236 shall not apply where the subscriber is a non-taxable non-profit \norganization.” \n6 Clause (50) omitted by the Finance Act, 2003. The omitted clause (50) read as follows: \n“(50)  The provisions of section 234 shall not apply to a person who produces a certificate from \nCommissioner of Income Tax concerned to the effect that his income during the income yea","quote_sha256":"8b91bd8d65572c6d83880684e80de01930ecb2c2b9dfff8bc36aa99405f9f13b","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cd9725f8d3878d5a2973","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696956,"character_end":1696973,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1696786,"character_end":1697203,"quote":"produces a certificate from \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n7Clause (51) omitted by the Finance Act, 2003. The omitted clause (51) read as follows: \n“(51)  The provisions of section 235 shall not apply to a person who produces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income","quote_sha256":"265bf2f595fa4fad68698da78dfd2ff88ec83b90b5dcf61dfb6fa82ec38315a9","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-698d54319af9db9b37e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697261,"character_end":1697278,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697091,"character_end":1697508,"quote":"ces a certificate from the \nCommissioner of Income Tax concerned to the effect that his income during the income year is exempt \nfrom tax.” \n8 Clause (52) omitted by the Finance Act, 2010. The omitted (clause (52) read as follows: \n“(52)  The provisions of clause (vi) of Notification No. SRO 593(I)/91, dated the 30th June, 1991, \nshall not apply to any importer being an industrial undertaking engaged in the manufa","quote_sha256":"4cb185ac651b52cc47d0e77c6620279d99303d888bd46627156137d875b07fd8","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c539a9e96e9a919c5450","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697571,"character_end":1697588,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697401,"character_end":1697818,"quote":"the 30th June, 1991, \nshall not apply to any importer being an industrial undertaking engaged in the manufacture of \nvanaspati ghee or oil.” \n9Clause (53) omitted by the Finance Act, 2005. The omitted clause (53) read as follows: \n“ (53) The provision of sections 148 and 153 shall not apply to the wheat imported by Trading \nCorporation of Pakistan in pursuance of Economic Coordination Committee of the Cabinet deci","quote_sha256":"54f27fa0afd8c33c506518e4777b890bd8c9fa52a1abe73a0a84a13e164bf1c5","reader_fragment":"p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1696000-1697600-78f236cd7d6d2381","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e260f7e718342ce0233","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698136,"character_end":1698153,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1697966,"character_end":1698383,"quote":"provisions of section 148, regarding withholding tax on imports shall not \napply in respect of— \n                                            \n1Clause (54) omitted by the Finance Act, 2005. The omitted clause (54) read as follows: \n“(54) The provisions of section 148 shall not apply to sugar imported in pursuance of Economic \nCoordination Committee of the Cabinet’s decision No.ECC16/2/2005 dated 08.02.2005.” \n2Clau","quote_sha256":"d0ed40ccfa381b76189be8f2d4a00651b311c8dd359b619d2f383fc7b919cf3b","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1fc16207a8c9e160ce50","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698406,"character_end":1698423,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698236,"character_end":1698653,"quote":"ll not apply to sugar imported in pursuance of Economic \nCoordination Committee of the Cabinet’s decision No.ECC16/2/2005 dated 08.02.2005.” \n2Clause (55) omitted by the Finance Act, 2005. Earlier this was inserted by S.R.O. 423(I)/2005, dated \n13.05.2005. The omitted clause (55) read as follows:  \n“(55)  The provision of section 148 shall not apply to the import of the following items, namely:- \n \n(a)  \nonions; \n","quote_sha256":"9ab582e9b9fee7ff6c09e99153f685e38e001ab6e0567a7341ce7705de71eb4a","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-92ee99c70c64998afbc8","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698924,"character_end":1698941,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1698754,"character_end":1699171,"quote":"d \n \n \n \n(ii) \nsheep; and \n \n \n(2)  \nbeef; and \n(f)  \nlive animals (bovine animals i.e. buffalos, cows, sheep, goats and camels only).” \n3 Clause (56) substituted by the Finance Act, 2008. The substituted clause (56) read as follows: \n“(56) The provisions of section 148, regarding withholding tax on imports, shall not apply in respect of;- \n(i)  \ngoods or classes of goods imported by contractors and sub-contractor","quote_sha256":"0a3441863d66dc91fd876e289b597d0df1b97fadf9af3b3496a89747b647f4b9","reader_fragment":"p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1697600-1699200-8a29c5fce82b3c73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18b4e8b24d9d5ef55d63","source":"pk-code-f40603913b933194","title":"First Schedule the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1699613,"character_end":1699650,"quote":"First \nSchedule the Customs Act, 1969","quote_sha256":"67b39beac1ebe91a301ce68e07c20a7e61cbbed96bc311ea68a8a79f9a93be2e","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1699443,"character_end":1699880,"quote":"nment; \n(iii)  \nsuch goods imported into Pakistan as are exempt from customs duties and sales tax \nunder Headings 9913, 9914 and 9915 of Sub-Chapter III of Chapter 99 of First \nSchedule the Customs Act, 1969 (IV of 1969);  \n(iv)  \ngoods imported by direct and indirect exporters covered under - \n(a)  \nSub-Chapter 4 of Chapter XII of S.R.O. 450(I)/2001 dated  18.06.2001; \n(b)  \nSub-Chapter 6 of Chapter XII of S.R.O. 450(I)/2001 dated 1","quote_sha256":"5a79a582f1a5d3a97371487abf326db569d00732b05ccd1b2d6cc0bb9bf88c7b","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-588c7637b0a57bf1c559","source":"pk-code-f40603913b933194","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1700055,"character_end":1700095,"quote":"First \nSchedule to the Customs Act, 1969","quote_sha256":"1357d8ce6ca40b3ad7cdeb6466dffa760df2e66f37d8d2a35a8da7c7e40736aa","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1699885,"character_end":1700325,"quote":"2001; and  \n(c)  \nSub-Chapter 7 of Chapter XII of S.R.O. 450(I)/2001 dated 18.06.2001; \n (v)  \ngoods specified under Heading 9929, Sub-Chapter VIII of  Chapter 99 of the First \nSchedule to the Customs Act, 1969 (IV of 1969); \n (vi)  \nLiquefied Petroleum Gas (LPG) \n  (vii) Liquefied Natural Gas (LNG) \n  (viii)  agricultural tractors imported in CBU condition; \n   (ix)  an indirect exporter as defined in the Duty and Tax Remission for Exp","quote_sha256":"f6e0d7796393bf114e1604b8151901e4513ebb56ede1caf9b88750d180388146","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-69483fe470d3f1fd374f","source":"pk-code-f40603913b933194","title":"Duty and Tax Remission for Export Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1700295,"character_end":1700340,"quote":"Duty and Tax Remission for Export Rules, 2001","quote_sha256":"804adbdd53caae26f96728bb068d5aeb0bc6df2844e5f3d5fdfc9665b889fd02","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1700125,"character_end":1700570,"quote":"ied Petroleum Gas (LPG) \n  (vii) Liquefied Natural Gas (LNG) \n  (viii)  agricultural tractors imported in CBU condition; \n   (ix)  an indirect exporter as defined in the Duty and Tax Remission for Export Rules, 2001 \nissued under Notification No. S.R.O. 85(I)/2001, dated the 21st March 2001; \n   (x)  Radio Navigational Aid Apparatus imported for an  airport or on after First January, \n2006. \n  (xii)  import of the following items, namely:- \n","quote_sha256":"832901c8d0157ef3c4619528a1e90156898447cb7fdca806ba8b3821c88488c0","reader_fragment":"p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1699200-1700800-26e8c3a0a5284424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5769cf951e55405863b8","source":"pk-code-f40603913b933194","title":"Chapter XV of Customs Rules, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705385,"character_end":1705419,"quote":"Chapter XV of Customs Rules, \n2001","quote_sha256":"7bc494b3d7e2e1ff35ab035810d5b327c19d278002ff612fb6e169fd444cda81","reader_fragment":"p-r-2b2ba404-1704000-1705600-8dab008c86a29664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1704000-1705600-8dab008c86a29664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705215,"character_end":1705649,"quote":"ional athletes \nwhich would be subsequently taken back by them within one hundred \nand twenty days of temporary import;] \n \n(iv)  \nManufacturing Bond as prescribed under Chapter XV of Customs Rules, \n2001 notified vide S.R.O. 450(I)/2001, dated June 18, 2001       8[; and] ] \n \n9[(v)  mineral oil imported by a manufacturer or formulator of pesticides \nwhich is exempt from customs-duties under the customs Notification \nNo. S.R.O. 8","quote_sha256":"865330459d2b952f6a03f217e1da3886b6e6c02fd609785e8fa181f2ce6a8d28","reader_fragment":"p-r-2b2ba404-1704000-1705600-8dab008c86a29664","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1704000-1705600-8dab008c86a29664","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6e640238ffef91ea94ee","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705906,"character_end":1705923,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705736,"character_end":1706153,"quote":"i) \na Provincial Government; \n \n(viii) a Local Government \n                                            \n1The word and figures “Chapters 27, 86 and 99” substituted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2015. \n3The expression “Bakri Trading Company Pakistan (Pvt) Ltd, Overseas Oil Trading Company (Pvt) Ltd” \nsubstituted by the Finance Act, 2018. \n4Inserted by the Finance Act, 2017. \n5The words, f","quote_sha256":"f5227783d048db75c0a8e5d6f0b5b17b2931607fd39e6d16cc456b840e335d16","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c6712f0251af1634fa7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705928,"character_end":1705961,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705758,"character_end":1706191,"quote":"nment; \n \n(viii) a Local Government \n                                            \n1The word and figures “Chapters 27, 86 and 99” substituted by the Finance Act, 2015. \n2 Inserted by the Finance Act, 2015. \n3The expression “Bakri Trading Company Pakistan (Pvt) Ltd, Overseas Oil Trading Company (Pvt) Ltd” \nsubstituted by the Finance Act, 2018. \n4Inserted by the Finance Act, 2017. \n5The words, figures, brackets, commas and symbol “N","quote_sha256":"f10bfcbb9f7f85d2f4b4fd4bb1ac0b5e04c8f77ab4575249951df4f322759817","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f2d32720b458354d926a","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706083,"character_end":1706100,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705913,"character_end":1706330,"quote":" Act, 2015. \n2 Inserted by the Finance Act, 2015. \n3The expression “Bakri Trading Company Pakistan (Pvt) Ltd, Overseas Oil Trading Company (Pvt) Ltd” \nsubstituted by the Finance Act, 2018. \n4Inserted by the Finance Act, 2017. \n5The words, figures, brackets, commas and symbol “No. S.R.O.1065(I)/2005, dated the 20th October, \n2005” substituted by the Finance Act, 2012. \n6The word “and” omitted by S.R.O. 860(I)/2008,","quote_sha256":"9f8e2f29ff03171e9ff8f9ebc41e3f08d9dec78fbf1b8c27e0ed3453906de7cd","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5022634b2604046516a8","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706120,"character_end":1706137,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1705950,"character_end":1706367,"quote":"e Act, 2015. \n3The expression “Bakri Trading Company Pakistan (Pvt) Ltd, Overseas Oil Trading Company (Pvt) Ltd” \nsubstituted by the Finance Act, 2018. \n4Inserted by the Finance Act, 2017. \n5The words, figures, brackets, commas and symbol “No. S.R.O.1065(I)/2005, dated the 20th October, \n2005” substituted by the Finance Act, 2012. \n6The word “and” omitted by S.R.O. 860(I)/2008, dated 19.08.2008. \n7 Sub-clause (iii","quote_sha256":"aa2ebd03af7adc8cd21d34ef7eb10901850d344518357b716d21090e77a364cf","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c1079a1696e4812c3f33","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706264,"character_end":1706281,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706094,"character_end":1706511,"quote":", 2018. \n4Inserted by the Finance Act, 2017. \n5The words, figures, brackets, commas and symbol “No. S.R.O.1065(I)/2005, dated the 20th October, \n2005” substituted by the Finance Act, 2012. \n6The word “and” omitted by S.R.O. 860(I)/2008, dated 19.08.2008. \n7 Sub-clause (iiia) inserted by the Finance Act, 2021. Earlier this sub-clause was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n8Full stop substitute","quote_sha256":"589a7900a9b8b7a97496496d4308036d69af1d7468c34f879d1290960fa78168","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27ea1cf69195e621562c","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706386,"character_end":1706403,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706216,"character_end":1706633,"quote":"ted the 20th October, \n2005” substituted by the Finance Act, 2012. \n6The word “and” omitted by S.R.O. 860(I)/2008, dated 19.08.2008. \n7 Sub-clause (iiia) inserted by the Finance Act, 2021. Earlier this sub-clause was inserted through Tax \nLaws (Amendment) Ordinance, 2021. \n8Full stop substituted by S.R.O. 860(I)/2008, dated 19.08.2008. \n9Inserted by S.R.O. 860(I)/2008, dated 19.08.2008. \n10New clauses (vi) to (xii","quote_sha256":"781cb0d3323a95f6b585e704ee2615059912baad87179cb42054bbee16916b7a","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13ced9232e715687c3d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706649,"character_end":1706666,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1706479,"character_end":1706689,"quote":"ce, 2021. \n8Full stop substituted by S.R.O. 860(I)/2008, dated 19.08.2008. \n9Inserted by S.R.O. 860(I)/2008, dated 19.08.2008. \n10New clauses (vi) to (xii) added through Finance Act, 2020 dated 30th June, 2020 ","quote_sha256":"d676f7d3e2a59b5efa10c67580a9b1ed9b65c3aef19ca4caf4984b16df0b3ff2","reader_fragment":"p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1705600-1707200-b14a0908b3ade003","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a146d61964a77f0245b","source":"pk-code-f40603913b933194","title":"Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1707681,"character_end":1707699,"quote":"Customs Act, \n1969","quote_sha256":"2c6e8381352da6bf628ea7b00f99777885abc0ac545547b1c259a2be3cc2afbf","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1707511,"character_end":1707929,"quote":"d or manufactured and exported from Pakistan which \nare subsequently imported in Pakistan within one year of their \nexportation, provided conditions of section 22 of the Customs Act, \n1969 (IV of 1969) are complied with;  \n  \n(xiv) plant and machinery imported for setting up of a bagasse/biomass \nbased cogeneration power project qualifying for exemption under \nclause (132C) of Part-I of this Schedule.;  \n  \n(xv) \np","quote_sha256":"daa301389cc4b177f6ee0545f6cf9ee95d6eaa1cea1f67dab2bcf517f7b0d6ec","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9040f4c757c764bc0e07","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708746,"character_end":1708763,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708576,"character_end":1708818,"quote":"agon, Cysta drops and Trientine capsules]   \n                                            \n1 Sub-clause (xiii), (xiv), (xv), (xvi), (xvii), (xviii) and (xix) added by the Finance Act, 2021. \n2 Sub-clause (xx) added by the Finance Act, 2025. \n ","quote_sha256":"b7531b9c460327835393d39fb367d1dc793bdde466b7dea4cc40f6efebe13f20","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7bc85cecac6c332278da","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708797,"character_end":1708814,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1708627,"character_end":1708818,"quote":"                                      \n1 Sub-clause (xiii), (xiv), (xv), (xvi), (xvii), (xviii) and (xix) added by the Finance Act, 2021. \n2 Sub-clause (xx) added by the Finance Act, 2025. \n ","quote_sha256":"584d664f2624322221620a5a8b1293744c2448224041d464c613ce8695d3e3c1","reader_fragment":"p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1707200-1708800-63c9d2bf95bd90c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-269b4e0430b031c363cb","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709411,"character_end":1709428,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709241,"character_end":1709658,"quote":"x liability under normal tax \nregime shall not be less than 10% of the commission or discount received.] \n \n                                            \n1Inserted by the Finance Act, 2013. \n2Clause (56A) omitted by the Finance Act, 2017. The omitted clause (56A) is read as follows: \n“(56A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply to a person","quote_sha256":"600f1db1855379abd24ad13482f336a643871d6565f811c6647173c6afc633d6","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-83ec615f297422b36f33","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709460,"character_end":1709477,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709290,"character_end":1709707,"quote":" less than 10% of the commission or discount received.] \n \n                                            \n1Inserted by the Finance Act, 2013. \n2Clause (56A) omitted by the Finance Act, 2017. The omitted clause (56A) is read as follows: \n“(56A) The provisions of sub-section (7) of section 148 and clause (a) of sub-section (1) of section 169 \nshall not apply to a person who is liable to withholding tax under section 2","quote_sha256":"5ec9d86fc6e781b5be2e41cbb56f0eb791a44e96c117866a64dc9a73b467ca4c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4a90353e0bd9602f1b54","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709805,"character_end":1709822,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709635,"character_end":1710052,"quote":"l not apply to a person who is liable to withholding tax under section 236E.” \n3Added by S.R.O 341(I)/2014, dated 02.05.2014. \n4Expression in clause (56B) omitted by the Finance Act, 2015. The omitted expression read as follows:- \n“(56B)Provisions of section 148 shall not apply in respect of import of potatoes between 5th of May, \n2014 and 31st of July, 2014, provided that such imports shall not exceeds 200,000 me","quote_sha256":"f76f5ce33a45fdcf5bf6946cf2d018d18f521197c23e9bbed87036fe0af79737","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db5ce6fe9b44cac15037","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710119,"character_end":1710136,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1709949,"character_end":1710366,"quote":"tween 5th of May, \n2014 and 31st of July, 2014, provided that such imports shall not exceeds 200,000 metric tons in \naggregate during the said period.” \n5Inserted by the Finance Act, 2014 and erroneously numbered (56B) as clause (56B) already existed.  \n6Clause (56B) omitted by the Finance Act 2018,the omitted clause (5656B) reads as follows \n (56B) The provision of sub-section (7) of section 148, and clause (a) o","quote_sha256":"6f6087cd0ec661bc1017ba39b0eb692b3a3019e3507b98a3bfa1da3ea7399044","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5c319de576c1f038ba4","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710232,"character_end":1710248,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710062,"character_end":1710478,"quote":"in \naggregate during the said period.” \n5Inserted by the Finance Act, 2014 and erroneously numbered (56B) as clause (56B) already existed.  \n6Clause (56B) omitted by the Finance Act 2018,the omitted clause (5656B) reads as follows \n (56B) The provision of sub-section (7) of section 148, and clause (a) of sub-section (1) of section 169 shall not apply \nto a person being a commercial importer if the person opts to ","quote_sha256":"b8687c27e4cd63add7242559035e6cd0cafbaa04ff3bbbaa871e515434bb3b59","reader_fragment":"p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1708800-1710400-f5a06444c4d190ae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0bd7ae1e76a8d467d922","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710774,"character_end":1710791,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1710604,"character_end":1711021,"quote":" liability under normal tax \nregime shall not be less than 5.5%, of the imports, if the person is a company and 6% otherwise. \n7Clauses (56C),(56D),(56E) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted \nclauses read as follows: \n“(56C) The provisions of sub-section (3) of section 153, in respect of sale of goods and clause (a) of \nsub-section (1) of section 169 shall not apply to a person, if t","quote_sha256":"378f06883ee7286cd797956741271707dafe54a6a47295fead24be88d01be7f7","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2c4035f06f76be266c2e","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1712163,"character_end":1712180,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1711993,"character_end":1712182,"quote":"ribed subject to the condition that minimum tax liability under normal \ntax regime shall not be less than 0.5% of gross amount of services received.” \n \n8Inserted by the Finance Act, 2014. ","quote_sha256":"1c2d72ecb8e9de5b26a17c66041b8c1cd2573a44bf652e6c94a1eefb6f16ba1a","reader_fragment":"p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1710400-1712000-bf93183c5b0473ff","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4211cb6ebc0067a451da","source":"pk-code-f40603913b933194","title":"Sales Tax Act, 1990","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1712768,"character_end":1712787,"quote":"Sales Tax Act, 1990","quote_sha256":"2350ee6cc1674a48eddc9269d3aa89515f1b87eb62152a5c439555fabde21106","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1712598,"character_end":1713017,"quote":"goods; \n \n(iv)  maintain a system for issuance of 100% cash  receipts on sales; \n \n(v)  present accounts for tax audit every year; and \n \n(vi)  is registered 9[under the Sales Tax Act, 1990] \n \nProvided that the exemption under this clause shall not be available if \nany of the aforementioned conditions are not fulfilled for a tax year 10[ 11[:] ]  \n                                            \n1Clause (56G) omitted t","quote_sha256":"5e63fd04fc0fd31cb74cece9a37266e81cde719ce990900d011591cbcec162bc","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dbacae4d37c7f5afa587","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713023,"character_end":1713040,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1712853,"character_end":1713270,"quote":"ailable if \nany of the aforementioned conditions are not fulfilled for a tax year 10[ 11[:] ]  \n                                            \n1Clause (56G) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(56G) The provisions of sub-section (3) of section 233 and clause (a) of sub-section (1) of section 169 \nshall not apply in respect of a person if the person opts to fi","quote_sha256":"debffaa8ec93052be95d96c6d1dea171d33d2bc8f4c93a5489e4b2ee65d7eeea","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d11d52cf68ba64a1a38","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713507,"character_end":1713524,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713337,"character_end":1713754,"quote":" be prescribed, subject to the condition that minimum tax liability under normal \ntax regime shall not be less than 10% of the commission.” \n2Clause (56H) omitted by the Finance Act, 2015. The omitted clause (56H) read as follows:-  \n“(56H) Provisions of section 148 shall not apply in respect of import of potatoes between 5th of May, \n2014 and 15th of November, 2014, provided that such import shall not exceed 300,","quote_sha256":"83b382425500df6b35437d4eaa7402f85bb37a64b45d5433f7b05660ae617467","reader_fragment":"p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1712000-1713600-9e1d26b7070c2d4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f66d5752c69770a1a805","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713812,"character_end":1713842,"quote":"Added by the Finance Act, 2005","quote_sha256":"d8a9a7bc819b8cb3c6d70e727412a6dece078abbf57b39d59bb8b01ce2a164e1","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713642,"character_end":1714072,"quote":"f potatoes between 5th of May, \n2014 and 15th of November, 2014, provided that such import shall not exceed 300,000 metric tons \nin aggregate during the said period.” \n3 Added by the Finance Act, 2005. \n4The word “section” substituted by S.R.O. 439(I)/2013, dated 20.05.2013. \n5 The expression “sections 113 and” substituted by the Finance Act, 2016. \n6Inserted by S.R.O. 439(I)/2013, dated 20.05.2013. \n7The figure “113” omitted ","quote_sha256":"da1cb2ed06152945b6b2c66e84d3443f52de2f51d455985c680c0c3bfb305dc9","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00c21ab3e0aeb7ed18a1","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713974,"character_end":1713991,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1713804,"character_end":1714221,"quote":"od.” \n3 Added by the Finance Act, 2005. \n4The word “section” substituted by S.R.O. 439(I)/2013, dated 20.05.2013. \n5 The expression “sections 113 and” substituted by the Finance Act, 2016. \n6Inserted by S.R.O. 439(I)/2013, dated 20.05.2013. \n7The figure “113” omitted by S.R.O. 140(I)/2013 dated 26.02.2013. \n8The figure “148” omitted by S.R.O. 140(I)/2013 dated 26.02.2013. \n9The words “with sales tax department” su","quote_sha256":"488150b77e257ae0c411f9fe72b808c27cfeee9de6504ac36636644252b2469f","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d7443fdb751e5c857196","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714238,"character_end":1714255,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714068,"character_end":1714355,"quote":"ted by S.R.O. 140(I)/2013 dated 26.02.2013. \n8The figure “148” omitted by S.R.O. 140(I)/2013 dated 26.02.2013. \n9The words “with sales tax department” substituted by the Finance Act, 2014 \n10The colon substituted by the Finance Act, 2008. \n11 Full stop substituted by Finance Act, 2009. ","quote_sha256":"dbbc68006edcffcd3ff01c2162ee7e4f5918c75523733facf8e66534c9732239","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a528e0a3d835f424c5eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714288,"character_end":1714305,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714118,"character_end":1714355,"quote":"figure “148” omitted by S.R.O. 140(I)/2013 dated 26.02.2013. \n9The words “with sales tax department” substituted by the Finance Act, 2014 \n10The colon substituted by the Finance Act, 2008. \n11 Full stop substituted by Finance Act, 2009. ","quote_sha256":"5736c0bb70fa72b7bf7e8131fe4cd69c683b47dfc38c1dafc94e9da24fcd90f2","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a07758ac0b00fd433d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714336,"character_end":1714353,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1714166,"character_end":1714355,"quote":" 26.02.2013. \n9The words “with sales tax department” substituted by the Finance Act, 2014 \n10The colon substituted by the Finance Act, 2008. \n11 Full stop substituted by Finance Act, 2009. ","quote_sha256":"415af9836d8feac07742748ee9de1476e49ee2f27dbf253567cbf51f54fbd465","reader_fragment":"p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1713600-1715200-839c225f8b026bf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4dd3ea3f666b4756856b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715641,"character_end":1715658,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715471,"character_end":1715888,"quote":" of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations commenced.”  \n2Second proviso substituted by the Finance Act, 2016. Substituted second proviso read as follows:- \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations commence","quote_sha256":"d825235a6d010739633c8eef8b84b31fbc4956ec4bee8d485226e969aba65649","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b0bc25e076c317507be","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715931,"character_end":1715948,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715761,"character_end":1716178,"quote":"f section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations commenced.” \n3The figure “2019” substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Finance Act, 2015. \n6Added by the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemptio","quote_sha256":"e591b1b3610a4df7aa9219423dd77c4a9b9158e0e93d49fc64b2c12192748915","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cabe5caba6d05b9912ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715965,"character_end":1715982,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715795,"character_end":1716212,"quote":"or the \nfirst ten years, starting from the tax year in which the business operations commenced.” \n3The figure “2019” substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Finance Act, 2015. \n6Added by the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemption from application of section 113 ","quote_sha256":"d6f23898ce299ecc66a507954f1710a96d115c47b38eb75323f467403e543d4f","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-287af4e1f8c881e97801","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716002,"character_end":1716019,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715832,"character_end":1716249,"quote":"m the tax year in which the business operations commenced.” \n3The figure “2019” substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Finance Act, 2015. \n6Added by the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten","quote_sha256":"71e2713092a515e70e6b4a2e7f266cea626701ca113d4b15c20cab239fa43f31","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ef612379260551ea18e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716036,"character_end":1716053,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715866,"character_end":1716283,"quote":"ss operations commenced.” \n3The figure “2019” substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Finance Act, 2015. \n6Added by the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year","quote_sha256":"088d4e64736bc9f808126b8a1dce80b8cbf67ff8cef67dc9b314c7c6506b8bb2","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5186801d66f88173acbe","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716082,"character_end":1716099,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1715912,"character_end":1716329,"quote":"substituted by the Finance Act, 2018. \n4Added by the Finance Act, 2014. \n5Numbered by the Finance Act, 2015. \n6Added by the Finance Act, 2015.  \n7 Proviso omitted by the Finance Act, 2008. The omitted proviso read as follows” \n \n \n“Provided further that the exemption from application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations concerned.” ","quote_sha256":"ede7094a2015d032720c61e28fc738885a01b93f12caeedc671903bdbefeaf09","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-524c2e1e8f798d741cd3","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716351,"character_end":1716368,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716181,"character_end":1716598,"quote":"rom application of section 113 shall be available for the \nfirst ten years, starting from the tax year in which the business operations concerned.”     \n8Inserted by the Finance Act, 2007. \n9 Clause (57A) omitted by the Finance Act, 2021. The omitted clause read as follows: \n   “(57A) The provisions of sections 153 and 169 shall not apply to large import houses: \nProvided that the exemption under this clause shall","quote_sha256":"d034b374ab8c8f0417b3a0cbb1e91ed288ebdd9b0c1ba1649028f26802ee5bb7","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2539d6a2514936944cc7","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716401,"character_end":1716418,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716231,"character_end":1716648,"quote":"for the \nfirst ten years, starting from the tax year in which the business operations concerned.”     \n8Inserted by the Finance Act, 2007. \n9 Clause (57A) omitted by the Finance Act, 2021. The omitted clause read as follows: \n   “(57A) The provisions of sections 153 and 169 shall not apply to large import houses: \nProvided that the exemption under this clause shall not be available if any of the conditions \nprovid","quote_sha256":"26ef281b321f46b99294dd9ee94d551dd9ea197b41371fbb908d656a9581677c","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-866e9030fbc384c2d681","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716733,"character_end":1716750,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1716563,"character_end":1716980,"quote":"e exemption under this clause shall not be available if any of the conditions \nprovided in section 148 are not fulfilled for a tax year.]” \n10 Clause (58) omitted by the Finance Act, 2008. The omitted clause (58) read as follows: \n“(58) The provisions of section 205 shall not apply to telecom companies for default of not collecting \nwithholding tax under section 236 (1)(b) on sale of prepaid cards during tax year ","quote_sha256":"c252732f15e99ae7bf8e75b4e37a06b26fca4ca903e0bcb55e51fedbc65b96f3","reader_fragment":"p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1715200-1716800-ebf42d1cab0759b5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b430229800fcd561bd94","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717219,"character_end":1717236,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1717049,"character_end":1717238,"quote":" \n \n \n \nProvided that nothing contained in this clause shall apply to the amounts collected under section \n236(1)(b), but not deposited in the Treasury.” \n11Added by the Finance Act, 2005. ","quote_sha256":"9a108dd8c17a84c04e0173999d1805746a397d34de8b7d6df5fbf44aecf6cb72","reader_fragment":"p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1716800-1718400-02a02e30233fff1b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-400ec999a2c49db72367","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718736,"character_end":1718753,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718566,"character_end":1718983,"quote":"ion Ltd. (M/s \nCSCEC); and \n \n(b) M/s China Communication Construction Company (M/s CCCC). \n \n                                            \n1Sub-clause (i) omitted by the Finance Act, 2016. Omitted sub-clause read as follows:-  \n“(i)  \nin respect of profit or interest paid on a Term Finance Certificate held by a company which \nhas been issued on, or after, the first day of July, 1999” \n2 The expression “Companies O","quote_sha256":"cae73b44d911143af2ed7b49b18a0fac472477ef320c96947cf12736867e05e1","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a835e7510068214b6e3d","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719034,"character_end":1719052,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718864,"character_end":1719282,"quote":"cate held by a company which \nhas been issued on, or after, the first day of July, 1999” \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Sub-clause (iii) omitted by the Finance Act, 2015. The omitted sub-clause (iii) reads as follows:- \n“(iii)  to Pak rupee accounts or certificates referred to in clause (83) of Part-I of this Schedule; and” \n4Paragraph (a) omi","quote_sha256":"029ff0a4adc9ed170d3518b5c3de50b119835877a10e10803fc31221dd2518bb","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-35634d2275e02b88be54","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719089,"character_end":1719106,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1718919,"character_end":1719336,"quote":"ter, the first day of July, 1999” \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. \n3 Sub-clause (iii) omitted by the Finance Act, 2015. The omitted sub-clause (iii) reads as follows:- \n“(iii)  to Pak rupee accounts or certificates referred to in clause (83) of Part-I of this Schedule; and” \n4Paragraph (a) omitted by the Finance Act, 2013. The omitted paragraph (","quote_sha256":"ca1af51651a6e37596b87a1f321da5f587416677ef482612956de758f24a4075","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c49c8032336008ea0cbc","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719294,"character_end":1719311,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719124,"character_end":1719541,"quote":"clause (iii) reads as follows:- \n“(iii)  to Pak rupee accounts or certificates referred to in clause (83) of Part-I of this Schedule; and” \n4Paragraph (a) omitted by the Finance Act, 2013. The omitted paragraph (a) read as follows: \n“(a)  Defence Savings Certificates, Special Savings Certificates, Savings Accounts or Post \nOffice Savings Accounts, or Term Finance Certificates (TFCs), where such deposit does \nnot e","quote_sha256":"9a133a6dc321024357e3fad0473d3ff092a7f524211e9bdb3da06c7d51ada314","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-453cb18628dc62fe1fcf","source":"pk-code-f40603913b933194","title":"Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719683,"character_end":1719700,"quote":"Finance Act, 2006","quote_sha256":"36034cd9ef9d4d322f8c820e74bdbf2f63c571b5e70b4f293ec961a63ee8abf5","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719513,"character_end":1719739,"quote":"ere such deposit does \nnot exceed one hundred and fifty thousand rupees; and” \n5Inserted by S.R.O. 85(I)/2006, dated 03.02.2006. \n6The letters “NTISB” substituted by the Finance Act, 2006. \n7Inserted by the Finance Act, 2018. ","quote_sha256":"0bfe2b6532ac08aec1a5f49bcdbce211d758c6f070197e1249ea08bd48a68db5","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fb138dad21fdd5cd8702","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719720,"character_end":1719737,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719550,"character_end":1719739,"quote":" hundred and fifty thousand rupees; and” \n5Inserted by S.R.O. 85(I)/2006, dated 03.02.2006. \n6The letters “NTISB” substituted by the Finance Act, 2006. \n7Inserted by the Finance Act, 2018. ","quote_sha256":"f181a3102332e3ee2b77f82f3caaa5c869b816c8fae376ec788a7ec39e95966d","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b9a6264df60d92691f7b","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719855,"character_end":1719881,"quote":"Income Tax Ordinance, 2001","quote_sha256":"a824b87f34c5000c56d51ea3b27a705bcfd8865b258a1f7e3e0f7a2f71b8d30f","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1719741,"character_end":1720111,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n675 \n \n(60AA)    The provisions of section 148 of the Income Tax Ordinance, 2001(XLIX of \n2001), shall not apply for import of construction materials or goods upto a maximum of \n10,898.000 million rupees imported by China State Construction Engineering \nCorporation (M/s CSCEC) for construction of Sukkur-Multa","quote_sha256":"12109bc21a0f4c4f2ff46d43310a4d7bad543fff2b47536f46da196c8d925ea2","reader_fragment":"p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1718400-1720000-2f1021ee3a83242b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2083fae09fde7a44dc0f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721898,"character_end":1721915,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721728,"character_end":1722145,"quote":"2021). \n                                            \n1 New clause (60D) added through Finance Supplementary (Second Amendment) Act, 2019 \n2 Clause (60DA) inserted by the Finance Act, 2021. \n3 Clause (60DA) substituted by the Finance Act, 2022. The substituted clause read as follows: \n“(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined  \nin section 2 of the Specia","quote_sha256":"9fe4ff858860845d82cd42bf07cf3e304a393c731372c8108fa944dc68a0b4a6","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c8351e01b750434eea5c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721953,"character_end":1721970,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721783,"character_end":1722200,"quote":"New clause (60D) added through Finance Supplementary (Second Amendment) Act, 2019 \n2 Clause (60DA) inserted by the Finance Act, 2021. \n3 Clause (60DA) substituted by the Finance Act, 2022. The substituted clause read as follows: \n“(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   ","quote_sha256":"420d532609360f3fc4b8360db90220c4058ddbc29f388a8d1bd56ef0402d2a9c","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1e1c74d8e3e7b2f3b65","source":"pk-code-f40603913b933194","title":"Special Technology Zones Ordinance 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722139,"character_end":1722178,"quote":"Special Technology Zones Ordinance 2020","quote_sha256":"8de25a5b68162b183dd5841e7ef0ab20f370f5560ba40da63fd95b8078e964d7","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1721969,"character_end":1722408,"quote":"2. The substituted clause read as follows: \n“(60DA) The provisions of section 148 shall not apply to the import of the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   \n(a) zone developers as defined in section 2 of the Special Technology Zones Ordinance 2020 \nfor consumption in the special technology zones for the period of 10 years commencing from \nthe date of signing the","quote_sha256":"3f288b9f6e69a7b8bea508a2f7688c8d8409547198d582586e711070e034be03","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d58bde77cd981f26159","source":"pk-code-f40603913b933194","title":"Special Technology Zones Ordinance 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722252,"character_end":1722291,"quote":"Special Technology Zones Ordinance 2020","quote_sha256":"8de25a5b68162b183dd5841e7ef0ab20f370f5560ba40da63fd95b8078e964d7","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722082,"character_end":1722521,"quote":"f the capital equipment as defined  \nin section 2 of the Special Technology Zones Ordinance 2020 (XIII of 2020) by—   \n(a) zone developers as defined in section 2 of the Special Technology Zones Ordinance 2020 \nfor consumption in the special technology zones for the period of 10 years commencing from \nthe date of signing the development agreement;   \n(b) zone enterprises as defined in section 2 of the Special Technology Zones Authority","quote_sha256":"0739a15e4a11057914562a30144a41661030b462ead2761beba75c079349c5c8","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5914f52f178362880b90","source":"pk-code-f40603913b933194","title":"Special Technology Zones Authority Ordinance, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722487,"character_end":1722538,"quote":"Special Technology Zones Authority \nOrdinance, 2020","quote_sha256":"96c76bc536d57e40be7d5a10892ff3858d099f3175a4661f7f0c775f8dea3491","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1722317,"character_end":1722651,"quote":"pecial technology zones for the period of 10 years commencing from \nthe date of signing the development agreement;   \n(b) zone enterprises as defined in section 2 of the Special Technology Zones Authority \nOrdinance, 2020 for a period of ten years from the date of issuance of license by the Special \nTechnology Zone Authority; and   ","quote_sha256":"c86949a3c377d6015a1304e2fa50f671f27aebd8524fa8184c079c1e164644a8","reader_fragment":"p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1721600-1723200-0ef186a510c2d6f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a06d438344b8c7900c8b","source":"pk-code-f40603913b933194","title":"Baggage Rules, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723397,"character_end":1723416,"quote":"Baggage Rules, 2006","quote_sha256":"3a36b883d4e8dc78f070f447d30de7e62433c5cd02f26fae2716a49171a78ede","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723227,"character_end":1723646,"quote":"ecial Technology \nZones Authority Act, 2021 (XVII of 2021).] \n \n1[(60E) The provisions of section 148 shall not apply on mobile phones brought in \npersonal baggage under Baggage Rules, 2006.]  \n \n2[   ] \n \n3[   ] \n \n4[   ]  \n \n5[(62) The following provisions of Section 97 shall not apply in case of transfer of \nassets on amalgamation of companies or their businesses or acquisition of shares, \nrequiring that transfer","quote_sha256":"13490a8d4914238bad367fe78c3c1013e0c8e6a3e5e5a5da981839ccd412c566","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0bb3ac2c1b9f2411a79d","source":"pk-code-f40603913b933194","title":"Special Technology Zones Ordinance 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723884,"character_end":1723924,"quote":"Special Technology Zones \nOrdinance 2020","quote_sha256":"ae5bdc4157014938b69a9cf1bcda81fa078193586da42f349bf974dda1d5554d","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723714,"character_end":1724154,"quote":"holly-owned group of resident companies. \n \nProvided that:  \n                                            \n(c)    Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.]” \n1New clause (60E) added through Finance Act, 2019. \n2 Added by S.R.O. 273(I)/2006, dated 21.03.2006. \n3 Clause (61) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(61)  The provisions of section 231A ","quote_sha256":"ebbbf5c5dd227210aaa186ab1b124b99be7413f43707666124969aca849af284","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a0d830e7722de87a4786","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723961,"character_end":1723978,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723791,"character_end":1724208,"quote":"                            \n(c)    Special Technology Zones Authority established under the Special Technology Zones \nOrdinance 2020.]” \n1New clause (60E) added through Finance Act, 2019. \n2 Added by S.R.O. 273(I)/2006, dated 21.03.2006. \n3 Clause (61) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(61)  The provisions of section 231A shall not apply in respect of any cash withdrawal, fro","quote_sha256":"58a8b8b0517c155e0d406180e979ade5466fbf87d5626331b79ae1b17eb666e1","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fa3c87576a9f49d422d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724060,"character_end":1724077,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1723890,"character_end":1724307,"quote":"l Technology Zones \nOrdinance 2020.]” \n1New clause (60E) added through Finance Act, 2019. \n2 Added by S.R.O. 273(I)/2006, dated 21.03.2006. \n3 Clause (61) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(61)  The provisions of section 231A shall not apply in respect of any cash withdrawal, from a bank, \nmade by an earthquake victim against compensation received from GOP including payments \n","quote_sha256":"e0f76b0b73c9e35a5c1747f9ddf1c199f1a439c627e7b0e668c46559b77db7ef","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79ae1d44ffd33c543e61","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724418,"character_end":1724435,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1724248,"character_end":1724665,"quote":"against compensation received from GOP including payments \nthrough Earthquake Reconstruction and Rehabilitation Authority (ERRA) account.” \n4 Clause (61A) omitted by the Finance Act, 2015. The omitted clause (61A) read as follows:- \n“(61A)  The provisions of section 231A shall not apply in respect of any cash withdrawal by exchange \ncompanies duly licensed and authorized by the State Bank of Pakistan on their bank","quote_sha256":"3f6ae9d64f38ace429db7e75174d6f5e9f13d0eaa805beae6357e918b50c26e6","reader_fragment":"p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1723200-1724800-fc3149a8cd6f79be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9f790018a4b1c00b4b10","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726512,"character_end":1726529,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726342,"character_end":1726759,"quote":"echanism Credits i.e. \nCertified Emission Reductions, verified Emission Reductions.] \n \n4[  ] \n \n                                            \n1Clause (63) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows:  \n“(63)  M/s Dawat-e-Hadiya, Karachi 1[and Lahore University of Management Sciences, Lahore] shall \nbe deemed to have been approved by the Commissioner for the purpose of","quote_sha256":"c97a2266bf2666b87ecb0f21f39ea4a2a4b4a2c264c2035c7041c93ee74f2a62","reader_fragment":"p-r-2b2ba404-1724800-1726400-2b2bb7ce280096bc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1724800-1726400-2b2bb7ce280096bc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50aea68d868ff55aa9ec","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726901,"character_end":1726918,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1726731,"character_end":1727148,"quote":"missioner for the purpose of sub-section (36) of section \n2 notwithstanding the provisions of clause (c) of sub-section (36) of section 2.” \n2 Clause (64) omitted by the Finance Act, 2009. The omitted clause (64) read as follows: \n“(64)No tax shall be collected under section 231B during the period commencing from the 21st \nFebruary, 2008 and ending on the 20th April, 2008 and shall apply to booking of a motor car ","quote_sha256":"1aefcbe8296d7f501a06536f1d8e8a2591ede94efac8d28c7a1b0c386bf2f987","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-26d20dc36da57b05e633","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727190,"character_end":1727220,"quote":"Added by the Finance Act, 2008","quote_sha256":"d3028b74ca5fd49439ba29864cfa38766d767469f80fe3fa1a81917d49df4a0f","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727020,"character_end":1727257,"quote":"he period commencing from the 21st \nFebruary, 2008 and ending on the 20th April, 2008 and shall apply to booking of a motor car and \ndelivered during the said period. \n3 Added by the Finance Act, 2008. \n4 Added by the Finance Act, 2008. ","quote_sha256":"9ead74a617bb5906e2267de1d4c3616988c8f2e7fea57abde4ea174a4e60685e","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c16de47da2c86e241e4a","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727225,"character_end":1727255,"quote":"Added by the Finance Act, 2008","quote_sha256":"d3028b74ca5fd49439ba29864cfa38766d767469f80fe3fa1a81917d49df4a0f","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1727055,"character_end":1727257,"quote":"\nFebruary, 2008 and ending on the 20th April, 2008 and shall apply to booking of a motor car and \ndelivered during the said period. \n3 Added by the Finance Act, 2008. \n4 Added by the Finance Act, 2008. ","quote_sha256":"cfad237f4b8b79652a6c2e7bd654b74577c679190eb557c4b3ca61cd5c9eb25c","reader_fragment":"p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1726400-1728000-b9ffb718fb38343a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-64b3560769a945ead7ea","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1729347,"character_end":1729364,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1729177,"character_end":1729514,"quote":"ed regime of sales tax and” omitted through Tax Laws(Second \nAmendment) 2019 dated 26th December, 2019  \n3 Added by S.R.O. 767(I)/2008, dated 21.07.2008.  \n4Added by the Finance Act, 2015. \n5Added by S.R.O. 772(I)/2008, dated 22.07.2008. \n6Added by S.R.O. 1012(I)/2008, dated 23.09.2008. \n7Added by S.R.O. 129(I)/2009, dated 07.02.2009. ","quote_sha256":"2c24e03778613b5683ca682d3ba2cb184210da3b9fb1a43eb25e9d54b504a58a","reader_fragment":"p-r-2b2ba404-1728000-1729600-544171190b67d152","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1728000-1729600-544171190b67d152","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1e778c70b09221c771fa","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730520,"character_end":1730553,"quote":"Inserted by the Finance Act, 2013","quote_sha256":"77fdba0bda5c0956356e6a484cd3fdd10fd79841de549a4cbce079c74f754321","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730350,"character_end":1730783,"quote":"rations.] \n \n6[  ] \n                                            \n1Inserted vide S.R.O. 712(I)/2009, dated 05.08.2009. \n2Added by S.R.O. 810(I)/2009, dated 19.09.2009. \n3 Inserted by the Finance Act, 2013. \n4 Clause (72A) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(72A) The provisions of clause (l) and section 21, sections 113 and 152 shall not apply in case of a \nHajj Group Operator in respect of Hajj","quote_sha256":"90e68a388810c03619f6605c704cb62391c1b007000a1deceb2aaee3b659b1fb","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88bb6d4ed336e32eb994","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730586,"character_end":1730603,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730416,"character_end":1730833,"quote":"Inserted vide S.R.O. 712(I)/2009, dated 05.08.2009. \n2Added by S.R.O. 810(I)/2009, dated 19.09.2009. \n3 Inserted by the Finance Act, 2013. \n4 Clause (72A) omitted by the Finance Act, 2021. The omitted clause read as follows: \n“(72A) The provisions of clause (l) and section 21, sections 113 and 152 shall not apply in case of a \nHajj Group Operator in respect of Hajj operations provided that the tax has been paid at","quote_sha256":"8548d473e01ded0d5f952c1c6cf9e7d0e88415c62040a9f6e424e3271936e712","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c63d4c0c9ae5bb413da5","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1731027,"character_end":1731044,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730857,"character_end":1731274,"quote":"er Hajji for the tax year 2013 and Rs.5,000 per Hajji for the tax year 20144[4[to 4[2017] ] in \nrespect of income from Hajj operations.]” \n5Clause (72AA) inserted though Finance Act, 2020 dated 30th June, 2020. \n6Clause (72B) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(72B) The provisions of section 148 shall not apply to an industrial undertaking if the tax liabi","quote_sha256":"d53ec264a6a5bf24552ca55d81fa13092192f7a1729b98c9d6f542615cd59c74","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8ace6460e8865ba38031","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1731098,"character_end":1731115,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1730928,"character_end":1731345,"quote":"20144[4[to 4[2017] ] in \nrespect of income from Hajj operations.]” \n5Clause (72AA) inserted though Finance Act, 2020 dated 30th June, 2020. \n6Clause (72B) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted clause read as \nfollows: \n“(72B) The provisions of section 148 shall not apply to an industrial undertaking if the tax liability for \nthe current tax year, on the basis of determined tax liabilit","quote_sha256":"d75f8ba3c617c21998dd7476f163b99af21bc54b4035f280746987296722ace2","reader_fragment":"p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1729600-1731200-1feaa7478bdf2acd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8383ba9f9587c126ad8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735202,"character_end":1735219,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735032,"character_end":1735449,"quote":"d also that exemption certificate shall not be issued to an industrial undertaking \nimporting raw materials, specified in sub-section (8) of section 148.” \n1Added by the Finance Act, 2010. \n2Added by the Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 148 shall not apply on import of sol","quote_sha256":"5d4c1cce5224d75864de7c4ef608560b46a7a34311ab63059cd8612fc6758c89","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7f2f2a4a02524010b3ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735236,"character_end":1735253,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735066,"character_end":1735483,"quote":"shall not be issued to an industrial undertaking \nimporting raw materials, specified in sub-section (8) of section 148.” \n1Added by the Finance Act, 2010. \n2Added by the Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 148 shall not apply on import of solar PV panels / modules, along with","quote_sha256":"5fed020c90c9d0e8f0874ac4e41e9b334fd5439a7fd25a7fe3a14d1552fa07f3","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddc0a0309a59d8d389b6","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735258,"character_end":1735288,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735088,"character_end":1735518,"quote":" an industrial undertaking \nimporting raw materials, specified in sub-section (8) of section 148.” \n1Added by the Finance Act, 2010. \n2Added by the Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 148 shall not apply on import of solar PV panels / modules, along with \nrelated components including inve","quote_sha256":"2151e7d3d4c6875b0c403e158c3096582a0bebe3a12d7b16bc11de6feec0f11f","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-729b3163835144edb048","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735320,"character_end":1735337,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735150,"character_end":1735567,"quote":" in sub-section (8) of section 148.” \n1Added by the Finance Act, 2010. \n2Added by the Finance Act, 2010. \n3 Added by the Finance Act, 2010. \n4 Clause (76) omitted by the Finance Act, 2012. The omitted clause (76) read as follows: \n“(76) The provisions of section 148 shall not apply on import of solar PV panels / modules, along with \nrelated components including investors, charge controllers and batteries, LVD indu","quote_sha256":"960e8beb95fe60ab6a92a6abea052b92209d3e63b5a255f5d1e57def8118a848","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a36392a38433240ea5fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735819,"character_end":1735836,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735649,"character_end":1736066,"quote":"ssembled wind turbines including \nalternator and mast, solar torches, lanterns and related instruments.” \n5 Added by S.R.O. 263(I)/2011, dated 19.03.2011. \n6Added by the Finance Act, 2015. \n7The word “along with” substituted by the Finance Act, 2012. \n8Added by S.R.O. 317(I)/2011, dated 19.04.2011. \n9 The words “With respect to a project situated in the Special Economic Zone at Thar coalfield” \nsubstituted by S.R.","quote_sha256":"97ed3f07f6e0e00ed9214efc091e519c82136cebad0a065555e3f57e62e48ed1","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4d29002f9228be244818","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735881,"character_end":1735898,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1735711,"character_end":1736100,"quote":"orches, lanterns and related instruments.” \n5 Added by S.R.O. 263(I)/2011, dated 19.03.2011. \n6Added by the Finance Act, 2015. \n7The word “along with” substituted by the Finance Act, 2012. \n8Added by S.R.O. 317(I)/2011, dated 19.04.2011. \n9 The words “With respect to a project situated in the Special Economic Zone at Thar coalfield” \nsubstituted by S.R.O. 609(I)/2011, dated 13.06.2011. ","quote_sha256":"f63fcc951e6a0f828b4df493c99e55efe8d811635e58606023fd20df3849fd75","reader_fragment":"p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1734400-1736000-88a115b6c3bf62f1","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-47deb811b102fb3b1530","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737170,"character_end":1737187,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737000,"character_end":1737417,"quote":"  \n9[    ]  \n                                            \n1The words “152(2A) and section” inserted by S.R.O. 235(I)/2015, dated 18.03.2015. \n2Clause (79) omitted by the Finance Act, 2015. The omitted clause (79) read as follows:- \n“[(79) \nThe provisions of clause (b) of proviso to sub-section (3) of section 153 shall not be applicable to \nthe tax withheld on payments received by a company for providing or renderi","quote_sha256":"f4a129862bc43f293bacc4fe72503daf7926bd82b097d2b4c44894fe94cdc672","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8172fb5baacc6db71bf5","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737466,"character_end":1737483,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737296,"character_end":1737713,"quote":"3) of section 153 shall not be applicable to \nthe tax withheld on payments received by a company for providing or rendering of services.] \n3 Clause (79A) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendment) Ordinance, 2021. \n4Clause (80) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(80) \nThe provisions of section 153A, shall not apply to any m","quote_sha256":"746e98945e2cf1d5c5e6b63497eb24c264638a48a9cde99e825172fdcf121d52","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-396399ce6d464349e790","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737594,"character_end":1737611,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737424,"character_end":1737841,"quote":"ervices.] \n3 Clause (79A) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendment) Ordinance, 2021. \n4Clause (80) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(80) \nThe provisions of section 153A, shall not apply to any manufacturer till 30th June, 2013.” \n5Clause (81) omitted by the Finance Act, 2019, omitted clause read as follows: \n“(81) The pr","quote_sha256":"53976ac24de847ee07025f02d87214cf8b1a74df62c561b6fca869cf613c9046","reader_fragment":"p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1736000-1737600-e8e3e281a3c3175d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e78ec6d31a2e5891244e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737777,"character_end":1737794,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737607,"character_end":1738024,"quote":"2014. The omitted clause read as follows: \n“(80) \nThe provisions of section 153A, shall not apply to any manufacturer till 30th June, 2013.” \n5Clause (81) omitted by the Finance Act, 2019, omitted clause read as follows: \n“(81) The provisions of clause (a) of section 165, shall not apply to any manufacturer, distributor,  \ndealer and wholesaler required to collect advance tax under sub section (1) of section 236H”","quote_sha256":"714c3f75454361fa59ba9b09f9f083840203fe65231c618a853cd284c8022c1c","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-216234f861eae1f3dbbd","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738057,"character_end":1738074,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1737887,"character_end":1738304,"quote":"ot apply to any manufacturer, distributor,  \ndealer and wholesaler required to collect advance tax under sub section (1) of section 236H”. \n6 Clause (81A) omitted by the Finance Act, 2019, omitted clause read as follows: \n   “(81A) The provisions of clause (a) of sub-section (1) of section 165 shall not apply to banking \ncompanies for furnishing information of taxes collected and deducted under sections 231A \nand ","quote_sha256":"88207c3fa295ab77de9df0acd1b83724e7e35699a580c1b8bf812664d443cbea","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6d6cfb1e5e9fe9bb90a9","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738400,"character_end":1738417,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738230,"character_end":1738647,"quote":"hing information of taxes collected and deducted under sections 231A \nand 151.” \n7Clause (82) added by S.R.O. 978(I)/2013, dated 13.11.2013. \n8Clause (82) omitted by the Finance Act, 2016. Omitted clause read as follows:- \n“(82) \nThe provisions of sub-section (2) of section 116 shall not apply for the tax year 8[2014] \nto an individual or a member of an association of persons whose last declared or assessed \nincom","quote_sha256":"d3d46cc8fe296a3d5272c96c243885f35cddfa5d27ac0fd1a95dc17d4fbb4187","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f0bdcbd4e82f8145a6d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738749,"character_end":1738766,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1738579,"character_end":1738996,"quote":" of an association of persons whose last declared or assessed \nincome, or  the declared income for the year is less than one million rupees. \n9Clause (83) omitted by the Finance Act, 2015. The omitted clause (83) read as follows:- \n“(83) The provision of sub-section (4) of section 116 shall not apply for the tax year 2013 to a person \nother than a company or a member of an association of person falling under final","quote_sha256":"9291a6aeb2fad22270bcafb5ea55a855f4723901aa182faec278b449b7e18fe9","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5c0990ab50468ba3d01d","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739260,"character_end":1739277,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739090,"character_end":1739507,"quote":"e – Part IV____ __________________________ \n682 \n \n1[    ] \n2[    ] \n3[    ]  \n4[    ] \n5[    ] \n                                            \n1Clause (84) omitted by the Finance Act, 2014. The omitted clause (84) was added by S.R.O. \n1040(I)/2013, dated 05.12.2013 and read as follows:  \n“(84) \nFor tax year 2013, the provisions of section 177 and section 214C shall not apply to a taxpayer, if the \ntax paid on the b","quote_sha256":"c471fd5e90929863d3c1f4d34137e854a3234b43813966adfeb0be32d7a11168","reader_fragment":"p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1737600-1739200-06a8d8db53c507cd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ce619f51f549771941eb","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739873,"character_end":1739890,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1739703,"character_end":1740120,"quote":"that the taxpayer files separate proforma for the said exemption with return, in the \nmanner specified in the circular issued by the Board.] \n2Clause (85) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(85) \nThe provisions of section 114(6)(ba) shall not apply to persons availing the benefit as provided \nin clause (84) who revise their returns before the due date of filing of return, for t","quote_sha256":"f922b72b40c8a9e3f23074024aea0439c16034d004c952b4fbdc0b69fc02e91d","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-814e71d655d19d834a1b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1740220,"character_end":1740237,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1740050,"character_end":1740467,"quote":"ho revise their returns before the due date of filing of return, for tax year 2013.” \n3Inserted by SRO 1065(I)/2013, dated 20.12.2013 \n4Clause (86)(a) substituted by the Finance Act, 2018. The substituted Clause (86)(a)  read as follows: \n(86)(a)  The provisions of section 111 shall not apply to- \n(i) \ninvestment made by an individual in a Greenfield industrial undertaking directly or as an \noriginal allottee in t","quote_sha256":"0d554e5e1217d712260cfb2fa62446b0bbd8de3dc8074199a6a1c4cd30a8a233","reader_fragment":"p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1739200-1740800-6a83a1a0e96835d7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9fb33bb4f5ee68777eaa","source":"pk-code-f40603913b933194","title":"Control of Narcotics Substances Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741894,"character_end":1741935,"quote":"Control of Narcotics Substances Act, 1997","quote_sha256":"5bc7df61d2cec18d171d917dc8e76e8654288e04bcc69262e86ec845242e0b41","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741724,"character_end":1742165,"quote":"jects for the \npurposes of this clause. \n(e) \nImmunity under this clause shall not be available to proceeds of crime relating to offences \nunder the following laws: \n(a) Control of Narcotics Substances Act, 1997;  \n \n(ii) \nAnti Terrorism Act, 1997; and \n \n(iii) Anti-Money Laundering Act, 2010]. \n5 Clause (86) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(86)(a) The provisions of section 111 shall not apply to","quote_sha256":"0c1c821fae3e9be46ce9a874afee7c8d20e0cfaa8a1783ffb8306fa45a15fe50","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-94b664c393b115a5c3d9","source":"pk-code-f40603913b933194","title":"Anti-Money Laundering Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741986,"character_end":1742017,"quote":"Anti-Money Laundering Act, 2010","quote_sha256":"045a88eea0f02f8b5cee432634028359679c9b51ef443c46e631d97d912cb62e","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741816,"character_end":1742167,"quote":"ble to proceeds of crime relating to offences \nunder the following laws: \n(a) Control of Narcotics Substances Act, 1997;  \n \n(ii) \nAnti Terrorism Act, 1997; and \n \n(iii) Anti-Money Laundering Act, 2010]. \n5 Clause (86) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(86)(a) The provisions of section 111 shall not apply to- ","quote_sha256":"d6bbcca21c0e26c8393b9511a60ef4e51c2a0b8dc62d0c5644ac75728dcd140c","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cf0f997715da948a07fc","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1742050,"character_end":1742067,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1741880,"character_end":1742167,"quote":"ng laws: \n(a) Control of Narcotics Substances Act, 1997;  \n \n(ii) \nAnti Terrorism Act, 1997; and \n \n(iii) Anti-Money Laundering Act, 2010]. \n5 Clause (86) omitted by the Finance Act, 2022. The omitted clause read as follows: \n  “(86)(a) The provisions of section 111 shall not apply to- ","quote_sha256":"9d1951a9c9b6a7bfcc7bdcbc39ba30f1401de10d1fcf01cc89e9e8dbf3da2297","reader_fragment":"p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1740800-1742400-11c2fb861e81ead3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-56b827e6073b2e8e2f91","source":"pk-code-f40603913b933194","title":"Control of Narcotics Substances Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743879,"character_end":1743923,"quote":"Control  of  Narcotics  Substances Act, 1997","quote_sha256":"eb8b7235e0169f409852d72681db32373f5a490ce3eb09a587e80b5317e0cbc7","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743709,"character_end":1744153,"quote":" purposes of this clause; and \n(e) \nImmunity under this clause shall not be available to proceeds of crime relating \nto offences under the following laws, namely:- \n(i) \nControl  of  Narcotics  Substances Act, 1997; \n(ii) \nAnti Terrorism Act, 1997; and \n(iii) \nAnti-Money \nLaundering \nAct, 2010.” \n1Clause (87) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(87) \nThe  provisions of sections 182, 205, 177 and 214C shal","quote_sha256":"657fe9ed870fad43f43b90e2ca31e507c7e6d7238de473ad84a3909677003ba5","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b98f7789ce0575d5e38e","source":"pk-code-f40603913b933194","title":"Anti-Money Laundering Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743970,"character_end":1744003,"quote":"Anti-Money \nLaundering \nAct, 2010","quote_sha256":"1980893cbf6715b4581876b33846dd2de1ad6a3e3fde7a166be16cc2994fba23","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743800,"character_end":1744233,"quote":"oceeds of crime relating \nto offences under the following laws, namely:- \n(i) \nControl  of  Narcotics  Substances Act, 1997; \n(ii) \nAnti Terrorism Act, 1997; and \n(iii) \nAnti-Money \nLaundering \nAct, 2010.” \n1Clause (87) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(87) \nThe  provisions of sections 182, 205, 177 and 214C shall not apply to an individual, holding an \nNTN who files a return, as specified i","quote_sha256":"b57983d8c7803176145f364029e85ed879cc25de34f09e3535c1ed2dba8fee12","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-91eeeefbcc01f679711f","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1744035,"character_end":1744052,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1743865,"character_end":1744282,"quote":"amely:- \n(i) \nControl  of  Narcotics  Substances Act, 1997; \n(ii) \nAnti Terrorism Act, 1997; and \n(iii) \nAnti-Money \nLaundering \nAct, 2010.” \n1Clause (87) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(87) \nThe  provisions of sections 182, 205, 177 and 214C shall not apply to an individual, holding an \nNTN who files a return, as specified in Form “A” below, by twenty eight day of February","quote_sha256":"f55e2759a6e1849240b79e374f7290c709bbb0fb01b83c8479d4def9a06359d3","reader_fragment":"p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1742400-1744000-d481b9d384e8e256","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfff97b1c24d575f5d37","source":"pk-code-f40603913b933194","title":"Finance Act, 2014","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1744997,"character_end":1745014,"quote":"Finance Act, 2014","quote_sha256":"46558ca7a9d134c9edfcd652605179480bf074654f13da895fc4d488de74506d","reader_fragment":"p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1744847,"character_end":1745244,"quote":"\f\nSecond Schedule – Part IV____ __________________________ \n684 \n \n1[ ] \n \n                                            \n \n1Clause (88) omitted by the Finance Act, 2014. The omitted clause read as follows: \n“(88) \nThe provisions of sections 182, 205, 177 and 214C shall not apply to an individual, if the \nindividual files a return or returns, as prescribed for this clause, by twenty eighth day of","quote_sha256":"dfb68920fd2e57ded6a13c219e44bf63402aaef7b78566360a87a8ba97ee6ce7","reader_fragment":"p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1744000-1745600-b6cf3a1085a531e7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e7571ed43bf08a6b28c6","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1746967,"character_end":1746984,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1746797,"character_end":1747214,"quote":" plow   \n \n \n8432.1010 \n(vii)  \nDitcher  \n \n \n \n8432.1090 \n(viii)  Border disc   \n \n \n8432.2990 \n                                            \n1Clause (89) omitted by the Finance Act, 2015. The omitted clause (89) read as follows:- \n“(89) \nThe Provisions of section 236I shall not apply to-  \n \n \n(a)    the Federal Government or a Provincial Government; \n(b) an individual entitled to privileges under the United Nati","quote_sha256":"3acb3ebc58a39ecae979ef31276e4b192c628b86ebf84531ad653bec3c456a35","reader_fragment":"p-r-2b2ba404-1745600-1747200-18a8311070617ff9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1745600-1747200-18a8311070617ff9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70b55e6f3d1e22a631bc","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747788,"character_end":1747805,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1747618,"character_end":1748035,"quote":"come; and  \n(iii) fee is remitted directly from abroad through normal banking channels to the bank \naccount of the educational institution.” \n2Clause (90) omitted by the Finance Act, 2015. The omitted clause (90) read as follows:- \n“(90) \nThe provisions of section 236D shall not apply to- \n \n \n(a) \nthe Federal Government or a Provincial Government; \n(b) \nan individual entitled to privileges under the United Nation","quote_sha256":"950e4e3a2a5b3d734a604a33ccf93e8fdbc75c40ff3641d46f7bdd8289ff3656","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cfb0bde6b2fe7db08d70","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748241,"character_end":1748258,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748071,"character_end":1748488,"quote":"1948(XX of 1948); or \n \n \n(c) \na foreign diplomat or diplomatic mission in Pakistan.” \n3Inserted by S.R.O. 1029(I)/2014 date 19.11.2014. \n4Clause (91) substituted by the Finance Act, 2016. Substituted clause read as follows:- \n“(91) \nthe provisions of sections 147, 151, 152, 231A, 231AA, 236A and 236K shall not apply to “The \nSecond Pakistan International Sukuk Company Limited”, as a payer.” \n5 Clause (91) added b","quote_sha256":"81ceb3731184d14972394eb57efe802e54513ca91cbeb32bc375d0d2e925fd82","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d245ca5f78e9fc1c6ad5","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748494,"character_end":1748511,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748324,"character_end":1748578,"quote":"ections 147, 151, 152, 231A, 231AA, 236A and 236K shall not apply to “The \nSecond Pakistan International Sukuk Company Limited”, as a payer.” \n5 Clause (91) added by the Finance Act, 2015. \n6The figure “8432.3090” substituted by the Finance Act, 2017. \n ","quote_sha256":"b71358f2b967fdf0ba8a5758c62c29fdeb597d86b8142796758f016eefdf3e0d","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-53876e6dc40ea176cab8","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748557,"character_end":1748574,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1748387,"character_end":1748578,"quote":"ly to “The \nSecond Pakistan International Sukuk Company Limited”, as a payer.” \n5 Clause (91) added by the Finance Act, 2015. \n6The figure “8432.3090” substituted by the Finance Act, 2017. \n ","quote_sha256":"30cb037be9b4eb48af188b3c3a9b29410510093945f849cefc35677991d5db45","reader_fragment":"p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1747200-1748800-257962aaeed05bc6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29bab3b7ad7ec3c97887","source":"pk-code-f40603913b933194","title":"Finance Act 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751263,"character_end":1751279,"quote":"Finance Act 2017","quote_sha256":"fa089b37932aa98d89c4c147197152baceafbf49726758caf4b5baad4b99a899","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751093,"character_end":1751509,"quote":" Corn harvester/corn picker  \nand silage maker with their  \nrespective PCT heading] \n                                            \n1 The figure “8432.3090” substituted by Finance Act 2017. \n2 Sub-paragraph (xvii) added by the Finance Act 2021. \n(iii) Irrigation, drainage and agro-chemical \napplication equipment \nEquipment PCT Code \n \n(iv) Harvesting, threshing and storage equipment \n \nEquipment PCT Code \n \n(v)    ","quote_sha256":"975b6e50fd20c3b0874647dc8ce35bd4469dbc3d301fec78a405c604b6f3c6c6","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0a1b3b40b2bd870e06a","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751318,"character_end":1751334,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1751148,"character_end":1751564,"quote":"ir  \nrespective PCT heading] \n                                            \n1 The figure “8432.3090” substituted by Finance Act 2017. \n2 Sub-paragraph (xvii) added by the Finance Act 2021. \n(iii) Irrigation, drainage and agro-chemical \napplication equipment \nEquipment PCT Code \n \n(iv) Harvesting, threshing and storage equipment \n \nEquipment PCT Code \n \n(v)    Post-harvest handling and processing & \nmiscellaneous m","quote_sha256":"ccd7ad00cfb25f4bb96730bac1a3a54d044553aa352a2c01e4596df8fa2299eb","reader_fragment":"p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1750400-1752000-87d20700bac67d6e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72155d1026d3d9ee2237","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1752715,"character_end":1752732,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1752545,"character_end":1752962,"quote":" company authorized by \nAviation Division \n                                            \n1Inserted by S.R.O. 1029(I)/2014 date 19.11.2014 \n2Clause (92) substituted by the Finance Act, 2016 substituted clause read as follows:- \n. “(92) the provisions of sections 147, 151 and 155 shall not apply to “The Second Pakistan \nInternational Sukuk Company Limited”, as a recipient. \n3 Clause (92) added by the Finance Act, 201","quote_sha256":"e435337295a7311ffb4ecfac4ea4fea9dc54d4e2b008499485813c5d2ca53d39","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6eb544b76eeb7aa2b760","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1752946,"character_end":1752963,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1752776,"character_end":1752985,"quote":"2) the provisions of sections 147, 151 and 155 shall not apply to “The Second Pakistan \nInternational Sukuk Company Limited”, as a recipient. \n3 Clause (92) added by the Finance Act, 2015. \nEquipment PCT Code ","quote_sha256":"5fd6b18f6b6479367deb09e29cdc3c1908bbdfcf2719188dd9d88f4d6d8f78a2","reader_fragment":"p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1752000-1753600-c98b16c016705f7d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-034ca3610a5b3e8bd471","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753848,"character_end":1753865,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753678,"character_end":1754095,"quote":"Programme \nCompany Limited, as a payer.] \n                                            \n1Inserted by S.R.O. 1029(I)/2014 date 19.11.2014 \n2 Clause (93) substituted by the Finance Act, 2016 substituted clause read as follows:- \n“(93) the provision of section 236C shall not apply to “Pakistan International Sukuk Company Limited”.] \n3Clause (93) added by the Finance Act, 2015. \n4 Clause (94) omitted through Finance Ac","quote_sha256":"eca1f065865b534d481d60aaee174af68c5c07d714397ae58522102594071076","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4f599c6b56881cfa42f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1754035,"character_end":1754052,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753865,"character_end":1754282,"quote":" substituted clause read as follows:- \n“(93) the provision of section 236C shall not apply to “Pakistan International Sukuk Company Limited”.] \n3Clause (93) added by the Finance Act, 2015. \n4 Clause (94) omitted through Finance Act, 2019, omitted clause read as follows: \n\"(94) The provisions of clause (b) of the proviso to sub-section (3) of section 153 shall not apply for \n4[“the period beginning on the first day","quote_sha256":"c1b9deeb28fee1e13876e77e143542198ca42dde8dd39c9338d0549aabb8ab1a","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0667931646bbcbcbb8a","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1754085,"character_end":1754102,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1753915,"character_end":1754332,"quote":"rovision of section 236C shall not apply to “Pakistan International Sukuk Company Limited”.] \n3Clause (93) added by the Finance Act, 2015. \n4 Clause (94) omitted through Finance Act, 2019, omitted clause read as follows: \n\"(94) The provisions of clause (b) of the proviso to sub-section (3) of section 153 shall not apply for \n4[“the period beginning on the first day of July, 2015 and ending on the thirtieth day of ","quote_sha256":"dd6e585c42aaa2faadbc5e43a7f77045907019ddb4e114e5c5d35c4f8e350da2","reader_fragment":"p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1753600-1755200-be62d65bb37eec43","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7bd92bd742fdd3a74f3a","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1755694,"character_end":1755730,"quote":"Substituted by the Finance Act, 2016","quote_sha256":"95b2ccd0acf099d5c5e9dc8b429a446e5710524bd9e86f2ca55d437c86153474","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1755524,"character_end":1755960,"quote":"ed further that for tax year 4[ ] 4[2019], the company shall furnish irrevocable undertaking by \nNovember, 4[ ] 4[2018], to present its accounts to the Commissioner.” \n5 Substituted by the Finance Act, 2016. \n6Clause (95) substituted by the Finance Act 2018, the substituted  clause (95) reads as follows \n“(95) the provisions of sections 147, 150A , 151, 152, 231A, 231AA, 236A and 236K shall not apply \nto “The Second Pakistan Interna","quote_sha256":"7f5e7025c82924102626e9368f6814490a7dc70a810b955e843e5f584436b0ac","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43ed1100f4bd86711f95","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1755765,"character_end":1755781,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1755595,"character_end":1756011,"quote":"revocable undertaking by \nNovember, 4[ ] 4[2018], to present its accounts to the Commissioner.” \n5 Substituted by the Finance Act, 2016. \n6Clause (95) substituted by the Finance Act 2018, the substituted  clause (95) reads as follows \n“(95) the provisions of sections 147, 150A , 151, 152, 231A, 231AA, 236A and 236K shall not apply \nto “The Second Pakistan International Sukuk Company Limited”[“and the Third Pakist","quote_sha256":"586750cfcdb1755e59d2b07d3e15670275b18f6d4c7a0c025a84e6ab2e7b5880","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-436634433ccc422b8ea6","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1756100,"character_end":1756117,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1755930,"character_end":1756347,"quote":"o “The Second Pakistan International Sukuk Company Limited”[“and the Third Pakistan \nInternational Sukuk Company Limited”, as a payer.” \n7 Clause (95) substituted by the Finance Act, 2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. Substituted clause read as follows: \n“(95) the provisions of sections 147, 150A, 151, 152, 7[  ] 236A and 236K shall not apply to “The \nsecond Pakist","quote_sha256":"e425af466a04ac7c2629c568a042bdedf22ff7cab478fbd17ed1e2ea127f3077","reader_fragment":"p-r-2b2ba404-1755200-1756800-17a6004c3492d307","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1755200-1756800-17a6004c3492d307","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a4cae0e1eaa040c90224","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758355,"character_end":1758372,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758185,"character_end":1758602,"quote":"e such ships and \n                                            \n1 New cluse (95A) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n2Substituted by the Finance Act, 2016. \n3Clause (96) substituted by the Finance Act 2018,the substituted  clause (96) reads as follows \n“(96)the provisions of sections 147 3[, 150A]  , 151 3[, 155 and 236K] shall not apply to “The Second \nPakistan International Sukuk","quote_sha256":"2ef70d30c2b95fa8f77bf612653ba07289d496357de3bb651654e451c325c2eb","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d891ffc95795998420f1","source":"pk-code-f40603913b933194","title":"Finance Act 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758407,"character_end":1758423,"quote":"Finance Act 2018","quote_sha256":"77927512118631374a6154d52e624df0795f4ce15b5a7619681d31edfa399b8c","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758237,"character_end":1758653,"quote":"          \n1 New cluse (95A) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n2Substituted by the Finance Act, 2016. \n3Clause (96) substituted by the Finance Act 2018,the substituted  clause (96) reads as follows \n“(96)the provisions of sections 147 3[, 150A]  , 151 3[, 155 and 236K] shall not apply to “The Second \nPakistan International Sukuk Company Limited” 3[“and the Third Pakistan Interna","quote_sha256":"34f3bb80936bf71698e351f1238333aa7156b7fa44835a648884883af5248cc1","reader_fragment":"p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1756800-1758400-3d9e5e803f34f346","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e304baccd7f23badddc9","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758737,"character_end":1758754,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758567,"character_end":1758984,"quote":"econd \nPakistan International Sukuk Company Limited” 3[“and the Third Pakistan International Sukuk Company \nLimited”], as a recipient.” \n4 Clause (96) substituted by the Finance Act, 2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. Substituted clause read as follows: \n“(96) the provisions of sections 147, 150A, 151, 155 and 236K shall not  apply to “The second \nPakistan internat","quote_sha256":"4b418fd30bacacfc97439f49c4b8cda8224527c88680ad568d561e3f98e822a4","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e84f91c0e977d9078850","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759095,"character_end":1759131,"quote":"Substituted by the Finance Act, 2016","quote_sha256":"95b2ccd0acf099d5c5e9dc8b429a446e5710524bd9e86f2ca55d437c86153474","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758925,"character_end":1759361,"quote":"and 236K shall not  apply to “The second \nPakistan international Sukuk Company Limited” and the Third \nPakistan International Sukuk \nCompany Limited, as a recipient.” \n5 Substituted by the Finance Act, 2016. \n6 New cluse (97A) inserted by the Finance Act, 2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. \n7 Added by the Finance Act, 2016. \n8 The figure “2020” substituted by “2030” though Finance Ac","quote_sha256":"66f4b50867dee610d7ff685aca5888c9f18e6ff73f1e86eadff90c51a6cfc93a","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d2afa32fa6a85395d053","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759168,"character_end":1759185,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1758998,"character_end":1759392,"quote":"mpany Limited” and the Third \nPakistan International Sukuk \nCompany Limited, as a recipient.” \n5 Substituted by the Finance Act, 2016. \n6 New cluse (97A) inserted by the Finance Act, 2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. \n7 Added by the Finance Act, 2016. \n8 The figure “2020” substituted by “2030” though Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"342501e8b07daf23de906d6e014ca845479f4b1566a7565cd8d5651c631afbc4","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12433778bcc80679b41f","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759269,"character_end":1759299,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759099,"character_end":1759392,"quote":"tituted by the Finance Act, 2016. \n6 New cluse (97A) inserted by the Finance Act, 2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. \n7 Added by the Finance Act, 2016. \n8 The figure “2020” substituted by “2030” though Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"884ab047b06dccda683eee821d1e51b5a540aeb2e9033219e4ba19bcbefb99e6","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c294c0793e1f92a0fa8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759351,"character_end":1759368,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1759181,"character_end":1759392,"quote":"2022. Earlier this clause was inserted through S.R.O \n1457(I)/2021 dated 11.11.2021. \n7 Added by the Finance Act, 2016. \n8 The figure “2020” substituted by “2030” though Finance Act, 2020 dated 30th June, 2020  ","quote_sha256":"e4eccfab5ca5e77cd6677698925a038f9a9edb007e6d8095f0ca266ad5d92d4d","reader_fragment":"p-r-2b2ba404-1758400-1760000-4016d61a80944669","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1758400-1760000-4016d61a80944669","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da6f57bbf54360781872","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760402,"character_end":1760432,"quote":"Added by the Finance Act, 2016","quote_sha256":"9fd0ced5b5452128e0fa58c1ca35954210c12cae3cfc2fd35a55e3beaf04b356","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760232,"character_end":1760662,"quote":"ency Cash Transfer Programme for the period commencing on 16th April, \n2020 and ending on 30th day of September, 2020.] \n \n                                            \n1 Added by the Finance Act, 2016. \n2 Clause (100) inserted by the Finance Act, 2018. \n3 Clause (100) omitted by the Finance Act, 2023. The omitted clause read as follows: \n   “(100) The provisions of section 236U shall not apply to an insurance collecting premiu","quote_sha256":"861721960c0507ba06565a740c2a4f90344b28d674dc1df6cb375625f0c30a2b","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a2ff26d3f8883aa3292f","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760466,"character_end":1760483,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760296,"character_end":1760713,"quote":"pril, \n2020 and ending on 30th day of September, 2020.] \n \n                                            \n1 Added by the Finance Act, 2016. \n2 Clause (100) inserted by the Finance Act, 2018. \n3 Clause (100) omitted by the Finance Act, 2023. The omitted clause read as follows: \n   “(100) The provisions of section 236U shall not apply to an insurance collecting premium under:- \n(a) \nCrop Loan Insurance Scheme (CLIS); ","quote_sha256":"3670098ad73324e8d14a538a5213a29e2c4fd68ac2c8fa26eba5beda94d1bfe7","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3780825e0eb977cc2a25","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760516,"character_end":1760533,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760346,"character_end":1760763,"quote":"020.] \n \n                                            \n1 Added by the Finance Act, 2016. \n2 Clause (100) inserted by the Finance Act, 2018. \n3 Clause (100) omitted by the Finance Act, 2023. The omitted clause read as follows: \n   “(100) The provisions of section 236U shall not apply to an insurance collecting premium under:- \n(a) \nCrop Loan Insurance Scheme (CLIS); and \n(b) \nLivestock Insurance Scheme (LIS).” \n4Add","quote_sha256":"fcf0a3afc29da0ee0259801682f8570aeec0c0ade87e280e508efcee2a93eeb2","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6ae872bda29306a9d842","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760773,"character_end":1760790,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760603,"character_end":1761020,"quote":"tion 236U shall not apply to an insurance collecting premium under:- \n(a) \nCrop Loan Insurance Scheme (CLIS); and \n(b) \nLivestock Insurance Scheme (LIS).” \n4Added by the Finance Act, 2017. \n5 clause (101) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101) The provisions of section 231A shall not apply in respect of cash withdrawal made from a \n“Branchless Banking (BB) Agent Account” utili","quote_sha256":"68363ccf1f10049165901b71a40620fef68eca084cd86f0406a3e5b10c57c1b0","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-49529c37ed728cac7f0a","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760823,"character_end":1760839,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1760653,"character_end":1761069,"quote":"ng premium under:- \n(a) \nCrop Loan Insurance Scheme (CLIS); and \n(b) \nLivestock Insurance Scheme (LIS).” \n4Added by the Finance Act, 2017. \n5 clause (101) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101) The provisions of section 231A shall not apply in respect of cash withdrawal made from a \n“Branchless Banking (BB) Agent Account” utilized to render branchless banking services to \ncus","quote_sha256":"ae6ea2dc838f177f963ffc1711c9b8bb8ab0c4e38b2d950dc3ae1dd623cf6d25","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8994ed45476c7907cce3","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761200,"character_end":1761216,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761030,"character_end":1761446,"quote":"der branchless banking services to \ncustomers.] \n6 New  clause (101A) inserted through Finance Supplementary (Second Amendment) Act, 2019 \n7 clause (101A) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101A) The provisions of section 231A shall not apply to a Pak Rupee account if the deposits in the \naccount are made solely from foreign remittances credited directly into such account.] \n8","quote_sha256":"9117be2c7b1e228fb95d2b8b1903e033c820ed09f6d32a9fac4f2a4989b150b6","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b40ed9df4d21f21d3f95","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761482,"character_end":1761499,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761312,"character_end":1761729,"quote":" a Pak Rupee account if the deposits in the \naccount are made solely from foreign remittances credited directly into such account.] \n8New clause (101AA) inserted through Finance Act, 2020 dated 30th June, 2020. \n9 clause (101AA) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101AA) The provisions of sections 231A, 231AA and 236P shall not apply to a Pak Rupee Account \nin a tax year to the ","quote_sha256":"57666a46135fc5339310fde65c52e9c18aba5938c7984b3bc9db070e9f65d3cb","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a2cc42cd5e72c9b0d72","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761556,"character_end":1761572,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761386,"character_end":1761802,"quote":"foreign remittances credited directly into such account.] \n8New clause (101AA) inserted through Finance Act, 2020 dated 30th June, 2020. \n9 clause (101AA) omitted by the Finance Act 2021. The omitted clause read as follows: \n“(101AA) The provisions of sections 231A, 231AA and 236P shall not apply to a Pak Rupee Account \nin a tax year to the extent of foreign remittances credited into such account during that tax ","quote_sha256":"3aca63600ea02b9ee9e85669e2583edaabec3aeee2d86bc59f2a3b64e9ed99a7","reader_fragment":"p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1760000-1761600-dcbce49a82a7891a","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-22083e59e726a01d20d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761847,"character_end":1761864,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1761677,"character_end":1761888,"quote":" apply to a Pak Rupee Account \nin a tax year to the extent of foreign remittances credited into such account during that tax year.] \n10New clause (102A) inserted through Finance Act, 2020 dated 30th June, 2020. ","quote_sha256":"5151a9191d11496958558e77cc6b5767edc4f366d9fb6f98df79a6713d040255","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b05c24e9c0bff6270069","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763369,"character_end":1763386,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763199,"character_end":1763616,"quote":"Commissioner may select a person under section 177 for \naudit with approval of the Board.] \n \n6[  ]  \n \n7[  ] \n                                            \n1Added by the Finance Act, 2018. \n2 Clause (104A) inserted by the Finance Act, 2025. \n3 Clause (105) omitted through Finance Act, 2019, omitted clause read as follows:  \n(105) The provisions of section 177 and 214C shall not apply to a person \nwhose income tax ","quote_sha256":"a7dca619cd3e71e08f05f37dbe5fa35ddb4085fe0a3f26394c9d974742ec8364","reader_fragment":"p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1761600-1763200-cabf6a6b5aa1d8f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-df618fe69d2b2bf6e5f0","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763421,"character_end":1763438,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763251,"character_end":1763668,"quote":"or \naudit with approval of the Board.] \n \n6[  ]  \n \n7[  ] \n                                            \n1Added by the Finance Act, 2018. \n2 Clause (104A) inserted by the Finance Act, 2025. \n3 Clause (105) omitted through Finance Act, 2019, omitted clause read as follows:  \n(105) The provisions of section 177 and 214C shall not apply to a person \nwhose income tax affairs \nhave been audited in any of the preceding  ","quote_sha256":"33933a1d0ae2320911ca93e3fcdcbc4ae87d72d3d47823222f7e38ecd22c9f72","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b2295ff4f2bedb402e28","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763472,"character_end":1763489,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763302,"character_end":1763719,"quote":"\n7[  ] \n                                            \n1Added by the Finance Act, 2018. \n2 Clause (104A) inserted by the Finance Act, 2025. \n3 Clause (105) omitted through Finance Act, 2019, omitted clause read as follows:  \n(105) The provisions of section 177 and 214C shall not apply to a person \nwhose income tax affairs \nhave been audited in any of the preceding  \nthree tax years: \nProvided that the Commissioner m","quote_sha256":"bc3e45654d1b2788e9a816697113401978928943dd7270978c2a73a995939ddd","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c27336827b449837ecf8","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763832,"character_end":1763849,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763662,"character_end":1764079,"quote":"ding  \nthree tax years: \nProvided that the Commissioner may select a person under section 177 for audit, with approval of the \nBoard. \n4New clause (105A) inserted by the Finance Act, 2022. \n5 The expression “shall not apply to a person whose income tax affairs have been audited in any of the \npreceding four tax years” substituted by Finance Act, 2025. \n6 Clause (106) added by S.R.O. 887(I)/2018 dated 23.07.2018. \n","quote_sha256":"f2071b41cc29b807c0da9b2d92a6c4ba890f631db7f045c08c29133827205383","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5faafdda1442d8f534e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763997,"character_end":1764014,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1763827,"character_end":1764244,"quote":" the Finance Act, 2022. \n5 The expression “shall not apply to a person whose income tax affairs have been audited in any of the \npreceding four tax years” substituted by Finance Act, 2025. \n6 Clause (106) added by S.R.O. 887(I)/2018 dated 23.07.2018. \n7 Clause (106) omitted by S.R.O. 1213(I)/2018, dated 05.10.2018.The omitted clause is read as under: \n \n[“(106) The provisions of sections in Division III of Part V ","quote_sha256":"50707bcea8faa49e1fdc7b85cc1b991cf503f0f90e565e5f70edf21aeaca5b48","reader_fragment":"p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1763200-1764800-5fd721c3fd06504c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0f5282d5dbc1312d9a29","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766962,"character_end":1766978,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766792,"character_end":1767208,"quote":"esides outside the aforesaid areas.”] \n1 Added by the Finance Supplementary (Amendment) Act, 2018. \n2 The expression “113, 151, 231A, 231AA and 236P “ substituted by the Finance Act 2021.  \n3 Clause (109) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(109) The provisions of section 236P shall not apply at the time of transfer of any sum to the Supreme  \nCourt of Pakistan - Diamer Bhasha ","quote_sha256":"fa597354afccb0e21488233830dd48309f0d13e376c4f0b70e62cb5b8095ecdf","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-97d1879de8a4b5ec85ae","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767012,"character_end":1767028,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1766842,"character_end":1767258,"quote":"the Finance Supplementary (Amendment) Act, 2018. \n2 The expression “113, 151, 231A, 231AA and 236P “ substituted by the Finance Act 2021.  \n3 Clause (109) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(109) The provisions of section 236P shall not apply at the time of transfer of any sum to the Supreme  \nCourt of Pakistan - Diamer Bhasha & Mohmand Dams- Fund.]  \n4 New clause (109A) added","quote_sha256":"997b0660dcf2c7682648b124576a8dbdfd20a15979484736f463f01364cbf450","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a57ca78c327bc9f0c7e9","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767267,"character_end":1767284,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767097,"character_end":1767506,"quote":"ion 236P shall not apply at the time of transfer of any sum to the Supreme  \nCourt of Pakistan - Diamer Bhasha & Mohmand Dams- Fund.]  \n4 New clause (109A) added through Finance Act, 2019. \n5 The figure “2023” substituted by the Finance Act, 2023. \n6 The figure “2024” substituted by Finance Act, 2024. \n7 The figure “2025” substituted by Finance Act, 2025. \n8 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. ","quote_sha256":"907490e20abdaf5e453a625562958525ce21d96895f0baff6f34bc57072ea632","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e227efb61ac0fd0c579e","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767326,"character_end":1767343,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767156,"character_end":1767506,"quote":" to the Supreme  \nCourt of Pakistan - Diamer Bhasha & Mohmand Dams- Fund.]  \n4 New clause (109A) added through Finance Act, 2019. \n5 The figure “2023” substituted by the Finance Act, 2023. \n6 The figure “2024” substituted by Finance Act, 2024. \n7 The figure “2025” substituted by Finance Act, 2025. \n8 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. ","quote_sha256":"f737e30f18f93d31d9bf353659b6b0b059fd1d4727c7c21096a3f96c008e7ed3","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0aef5f469d3b194842a8","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767381,"character_end":1767398,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767211,"character_end":1767506,"quote":"ohmand Dams- Fund.]  \n4 New clause (109A) added through Finance Act, 2019. \n5 The figure “2023” substituted by the Finance Act, 2023. \n6 The figure “2024” substituted by Finance Act, 2024. \n7 The figure “2025” substituted by Finance Act, 2025. \n8 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. ","quote_sha256":"1497d9c3a4b64da8076132ec3649b6bfafaebb88fd7d43b3786dd871c7456440","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3b298c91d2abdba11e2","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767436,"character_end":1767453,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1767266,"character_end":1767506,"quote":" Finance Act, 2019. \n5 The figure “2023” substituted by the Finance Act, 2023. \n6 The figure “2024” substituted by Finance Act, 2024. \n7 The figure “2025” substituted by Finance Act, 2025. \n8 Added by S.R.O. 1213(I)/2018, dated 05.10.2018. ","quote_sha256":"faa84e7ab3aae83bbb01e2d8c4fc06427741ded8847f8664bd9f93dc0209ba1a","reader_fragment":"p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1766400-1768000-445a7440aff3bb95","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da1e35410c9f673d93a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769011,"character_end":1769028,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768841,"character_end":1769258,"quote":" under section 236C and 236K of the Ordinance;] \n \n8[   ] \n9[   ] \n10[    ] \n11[   ] \n                                            \n1 The figure “2023” substituted by the Finance Act, 2023. \n2 The figure “2024” substituted by Finance Act, 2024. \n3 The figure “2025” substituted by Finance Act, 2025. \n4 New Clause 111 added through Finance Supplementary (Second Amendment) Act, 2019 \n5 New clause (111A) inserted throu","quote_sha256":"d65b897dcc1ef8ec07839e6ad77495a367524df7ce2dc4c809b6a0fd1efb9f91","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a7621956f42d5cb6e2aa","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769066,"character_end":1769083,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768896,"character_end":1769313,"quote":" ] \n9[   ] \n10[    ] \n11[   ] \n                                            \n1 The figure “2023” substituted by the Finance Act, 2023. \n2 The figure “2024” substituted by Finance Act, 2024. \n3 The figure “2025” substituted by Finance Act, 2025. \n4 New Clause 111 added through Finance Supplementary (Second Amendment) Act, 2019 \n5 New clause (111A) inserted through Finance Act, 2020 dated 30th June, 2020   \n6 Clause ","quote_sha256":"69c62a02aac0ee613eb1c7912faaf63704533e106e7662938ee27253a4153f44","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1b2710241d1d7db5c3ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769121,"character_end":1769138,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1768951,"character_end":1769368,"quote":"                    \n1 The figure “2023” substituted by the Finance Act, 2023. \n2 The figure “2024” substituted by Finance Act, 2024. \n3 The figure “2025” substituted by Finance Act, 2025. \n4 New Clause 111 added through Finance Supplementary (Second Amendment) Act, 2019 \n5 New clause (111A) inserted through Finance Act, 2020 dated 30th June, 2020   \n6 Clause (111AB) inserted by the Finance Act, 2021. Earlier this","quote_sha256":"f093d5d4a2c8e1333b17fa711f203d13f412da88301fa33e0ce60911dd345d39","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a919974cc98aba778831","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769261,"character_end":1769278,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769091,"character_end":1769508,"quote":" figure “2025” substituted by Finance Act, 2025. \n4 New Clause 111 added through Finance Supplementary (Second Amendment) Act, 2019 \n5 New clause (111A) inserted through Finance Act, 2020 dated 30th June, 2020   \n6 Clause (111AB) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendment) Ordinance, 2021.  \n7 Clause (111AC) inserted by the Finance Act, 2022.  \n8 New clauses (1","quote_sha256":"6c89f620bb85af3ed1595558f2c88c30cec32757165df8fa73085f3520bc267d","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-432cf790b49d62b1ea0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769337,"character_end":1769354,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769167,"character_end":1769584,"quote":"ough Finance Supplementary (Second Amendment) Act, 2019 \n5 New clause (111A) inserted through Finance Act, 2020 dated 30th June, 2020   \n6 Clause (111AB) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendment) Ordinance, 2021.  \n7 Clause (111AC) inserted by the Finance Act, 2022.  \n8 New clauses (112), (113), (114) and (115) added through Tax Laws (Second Amendment) 2019 d","quote_sha256":"855bce1a53a1933a728de483d9f7cb51e2c4895db2a431ebceb36c63b7955633","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-aaebc8438bcf6ce21898","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769471,"character_end":1769488,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769301,"character_end":1769718,"quote":"  \n6 Clause (111AB) inserted by the Finance Act, 2021. Earlier this clause was inserted through Tax Laws \n(Amendment) Ordinance, 2021.  \n7 Clause (111AC) inserted by the Finance Act, 2022.  \n8 New clauses (112), (113), (114) and (115) added through Tax Laws (Second Amendment) 2019 dated \n26th December, 2019.  \n9 Clause (112) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(112) The provisio","quote_sha256":"1134fb185ae8ec9ae55c6b737b1116368652fdf2ab00b7ad25cbb1ecdf35f722","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd7b6a467e8570351d74","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769643,"character_end":1769659,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769473,"character_end":1769889,"quote":"nance Act, 2022.  \n8 New clauses (112), (113), (114) and (115) added through Tax Laws (Second Amendment) 2019 dated \n26th December, 2019.  \n9 Clause (112) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(112) The provision of section 236P shall not apply to special convertible rupee account (SCRA) of \na non-resident company having no permanent establishment in Pakistan.]”  \n10 New clause (","quote_sha256":"f264de21fa4f7df678a359ca1b4e28cee118a081d18fd31315d4360cdcca5e1b","reader_fragment":"p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1768000-1769600-5c32bc5d3788a11f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-382105734a5101c6d990","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769912,"character_end":1769929,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1769742,"character_end":1770159,"quote":"not apply to special convertible rupee account (SCRA) of \na non-resident company having no permanent establishment in Pakistan.]”  \n10 New clause (112A) inserted through Finance Act, 2020 dated 30th June, 2020.  \n11 Clause (112A) substituted through Tax Laws (Amendment) Ordinance, 2021. The substituted clause \nread  as follows: \n“(112A) The provisions of section 236P shall not apply to a non-resident rupee account","quote_sha256":"e546adb555f87fc8d7db119339ab60839e9a50334f91767603abbe0d88e0859c","reader_fragment":"p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1769600-1771200-8dbedd199a9b1050","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-117800dd9673c86baa77","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772404,"character_end":1772420,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772234,"character_end":1772650,"quote":"ntional or Shariah Compliant where investment has been \nmade from proceeds of FCVA or NRVA;  \n                                            \n1 Clause (112A) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(112A) The provisions of section 231A, 231AA and 236P shall not apply to the holders of Foreign Currency \nValue Account (FCVA) or Non-resident Pakistani Rupee Value Account (NRPRVA) in resp","quote_sha256":"9a9e9a1f54e058577db0597322026f344fb03eebf843265db530fe8e9c7f724b","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be293f59a49854826c08","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772727,"character_end":1772744,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772557,"character_end":1772974,"quote":"Currency \nValue Account (FCVA) or Non-resident Pakistani Rupee Value Account (NRPRVA) in respect of these \naccounts only.] \n \n2 The expression 115(4) substituted through Finance Act, 2020 dated 30th June, 2020. \n3 New clause (114A) inserted though Finance Act, 2020 dated 30th June,2020  \n4 Clause (114A) substituted by the Finance Act 2021. Earlier this clause was substituted through Tax \nLaws (Amendment) Ordinance","quote_sha256":"407fb7a003c0dc6b03c921f69fe9924464154c476cbf52a5ebd89ad911e907a7","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-079ebbb12160ec026161","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772805,"character_end":1772822,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772635,"character_end":1773052,"quote":"NRPRVA) in respect of these \naccounts only.] \n \n2 The expression 115(4) substituted through Finance Act, 2020 dated 30th June, 2020. \n3 New clause (114A) inserted though Finance Act, 2020 dated 30th June,2020  \n4 Clause (114A) substituted by the Finance Act 2021. Earlier this clause was substituted through Tax \nLaws (Amendment) Ordinance, 2021.The substituted clause read  as follows: \n“(114A) The provisions of cla","quote_sha256":"2bf12e2b7e94d7cfcfcdcfabb36c622a81a470edc34ddd106befad137e0c4b54","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-574f80974782fd6b63a1","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772881,"character_end":1772897,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1772711,"character_end":1773127,"quote":"tituted through Finance Act, 2020 dated 30th June, 2020. \n3 New clause (114A) inserted though Finance Act, 2020 dated 30th June,2020  \n4 Clause (114A) substituted by the Finance Act 2021. Earlier this clause was substituted through Tax \nLaws (Amendment) Ordinance, 2021.The substituted clause read  as follows: \n“(114A) The provisions of clause (ae) of sub-section (1) of section 114 and section 181 shall not apply ","quote_sha256":"7228305ca2baeb4ebbcbc78f70887cbb5278cdbda1d2bf350dec0a9cb33a96a8","reader_fragment":"p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1771200-1772800-eb7d0cb418e55a4c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-127bc6b7e2d03096828a","source":"pk-code-f40603913b933194","title":"Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774496,"character_end":1774523,"quote":"Income Tax \nOrdinance, 2001","quote_sha256":"b8150802fdcb1f0b4e283f91db6af50d4e7d007920a49d2c37fa9a2a401304e0","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1774326,"character_end":1774753,"quote":"151 2[  ] and 236P shall not apply to The Prime \nMinister’s COVID-19 Pandemic Relief Fund-2020. \n \n3[   ] \n \n4[(118) The provisions of withholding taxes contained in the Income Tax \nOrdinance, 2001 (XLIX of 2001) shall not apply to Islamic Naya Pakistan \nCertificates Company Limited (INPCCL) as a recipient.  \n  \n (119)  The provisions of section 153(1)(a) shall with effect from the first day of \nJuly, 2020 not apply to dist","quote_sha256":"9f92db75a332076cde55d09a77c0553e0d763e98f468810d0cf69bf34f9bd479","reader_fragment":"p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1772800-1774400-1ce26574d1067cbb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6e6c28db2030bfa5619a","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775378,"character_end":1775395,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775208,"character_end":1775625,"quote":"nctions as \nwithholding and collecting agent under the aforesaid provisions.] \n \n                                            \n1 New clauses (116) and (117) added through Finance Act, 2020 dated 30th June, 2020  \n2 The expression “, 231A, 231AA and 236P“ omitted by the Finance Act 2021.  \n3 Clause (117) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(117)  The provisions of section 236P sha","quote_sha256":"6af14e35edfe25d18d90e84a443aaf828a0fce85a0550bcd2cb8bb6987fbbf12","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-89341aad80a674ab6faf","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775477,"character_end":1775493,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775307,"character_end":1775723,"quote":"                          \n1 New clauses (116) and (117) added through Finance Act, 2020 dated 30th June, 2020  \n2 The expression “, 231A, 231AA and 236P“ omitted by the Finance Act 2021.  \n3 Clause (117) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(117)  The provisions of section 236P shall not apply at  the time of transfer of any sum to The \nPrime Minister’s   COVID-19   Pandemic   ","quote_sha256":"3993eaaa13a58be2ef514920a50745696ad3d017709a844ad80a2ba922dbd219","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c86e3ad7c584313bd6fe","source":"pk-code-f40603913b933194","title":"Finance Act 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775527,"character_end":1775543,"quote":"Finance Act 2021","quote_sha256":"4e5a0d47bb7b16b457c19819bf08907219607c3fc6f1676d623cfeb2851531d4","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775357,"character_end":1775773,"quote":" (117) added through Finance Act, 2020 dated 30th June, 2020  \n2 The expression “, 231A, 231AA and 236P“ omitted by the Finance Act 2021.  \n3 Clause (117) omitted by the Finance Act 2021. The omitted clause read  as follows: \n“(117)  The provisions of section 236P shall not apply at  the time of transfer of any sum to The \nPrime Minister’s   COVID-19   Pandemic   Relief   Fund- 2020.]” \n4 Clauses (118) and (119) ","quote_sha256":"6134cda8bc343925dfbc35bd613e4ff886b0dde242b1245af90d239f151bdb5a","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c55ad3eac4af926bef1","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775786,"character_end":1775803,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775616,"character_end":1775941,"quote":" 236P shall not apply at  the time of transfer of any sum to The \nPrime Minister’s   COVID-19   Pandemic   Relief   Fund- 2020.]” \n4 Clauses (118) and (119) added by the Finance Act, 2021. Earlier these clauses were inserted through \nTax Laws (Amendment) Ordinance, 2021.   \n5 Clause (120) added by the Finance Act, 2022.    ","quote_sha256":"ff53ca7b04a1c68ff03b0f00755bab1743880f0bb981732836f76b7641c74861","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab763f41aa3d97569499","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775919,"character_end":1775936,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1775749,"character_end":1775941,"quote":"Clauses (118) and (119) added by the Finance Act, 2021. Earlier these clauses were inserted through \nTax Laws (Amendment) Ordinance, 2021.   \n5 Clause (120) added by the Finance Act, 2022.    ","quote_sha256":"dd8dae6b4a4428420c27a6a799c1271d5fa7ee6c59534e215da65e8082bb34b2","reader_fragment":"p-r-2b2ba404-1774400-1776000-94b703939bbc63be","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1774400-1776000-94b703939bbc63be","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-70b0eb672de9398af9a8","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777032,"character_end":1777049,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1776862,"character_end":1777279,"quote":"till the 31st day of \nDecember, 2022.] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Clauses (121), (122), (123) and (124) added by the Finance Act, 2023. Earlier these clauses were \nadded through S.R.O. Nos. 1590(I)/2022 dated 23.08.2022, 1634(I)/2022 dated 30.08.2022 and \n1639(I)/2022 dated 31.08.2022 respectively.   \n2 The words “ninety days” substituted through S.R.O. No. 72(I","quote_sha256":"32eba13d057fce31315f47bf3c1220d4e60d226269f6176f1fe01e315484a409","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e14586040e157789bc18","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777561,"character_end":1777597,"quote":"Substituted by the Finance Act, 2005","quote_sha256":"2e44afb7a6cb9d0f1b7f2d732cdf170b1f964126dbbf120cb00c98de3216475b","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1777391,"character_end":1777827,"quote":"DULE \n1[PART-I \nDEPRECIATION \n(See Section 22) \n \nDepreciation rates specified for the purposes of section 22 shall be, — \n                                            \n1 Substituted by the Finance Act, 2005. The substituted Part I read as follows: \nPART I \nDEPRECIATION \n(See Section 22) \n \n \nDepreciation rates specified for the purposes of section 22 shall be – \n \nClass \nof \nasset. \nDescription. \nRate per cent \nof the written \ndown ","quote_sha256":"845cc76184d15c00f6fc31413ba26ed7d62716aeb51dd0b151ee02563091df39","reader_fragment":"p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1776000-1777600-5ffa57cba38d44c8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-db0fc3b43c12a7a78dcd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2006","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780042,"character_end":1780075,"quote":"Inserted by the Finance Act, 2006","quote_sha256":"8e24d5fcbf2ac70d052a820b7b5803e0103ca8c0a4740a1fab9a6ccef8ed7128","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1779872,"character_end":1780305,"quote":"p built to provide access to persons with \ndisabilities not exceeding Rs.250,000 each. \n100%] \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Inserted by the Finance Act, 2006. \n2 Entry (a) of serial number IV of the Table omitted by the Finance Act, 2021. Earlier this amendment \nwas made through Tax Laws (Second  Amendment) Ordinance, 2021. The omitted entry read as \nfollows: \n“(a) Below ground instal","quote_sha256":"6d453166f3abe52bd37a80da062abc34a6e01d884e947bda62766b74ebc26686","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-03b18c07743d53a025b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780138,"character_end":1780155,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1779968,"character_end":1780355,"quote":"\n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1 Inserted by the Finance Act, 2006. \n2 Entry (a) of serial number IV of the Table omitted by the Finance Act, 2021. Earlier this amendment \nwas made through Tax Laws (Second  Amendment) Ordinance, 2021. The omitted entry read as \nfollows: \n“(a) Below ground installations  100%” \n3 Added by the Finance Act, 2010. ","quote_sha256":"270ad1cc95ee8f68daa28fc6b8a1334a1ecdbe7ad01ef024bb0d109e72fdfa8b","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ec078b643751baacdef1","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780323,"character_end":1780353,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780153,"character_end":1780355,"quote":"21. Earlier this amendment \nwas made through Tax Laws (Second  Amendment) Ordinance, 2021. The omitted entry read as \nfollows: \n“(a) Below ground installations  100%” \n3 Added by the Finance Act, 2010. ","quote_sha256":"fc137832e6c5433bd0d7d73becdc5c5e19add8aab88c5f8fbf03fa5b2075bad0","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e22b6fa44f21f9d3f347","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780959,"character_end":1780976,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780789,"character_end":1781206,"quote":"ate of amortisation of pre-commencement expenditure under section \n25 shall be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2008. \n2The word and figure “section 23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See Sections 23 and 23A” substituted by the Finance Act, 2009. \n4 The expression “23A” by the Finance Act, 2021. Earlier ","quote_sha256":"c4ce6fa9824fec8d8281d4e7b81e8130a5a255f1274172ef5c021fb3384511cf","reader_fragment":"p-r-2b2ba404-1779200-1780800-ec657eed6af84724","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1779200-1780800-ec657eed6af84724","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-48e817e49901d1db9c30","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781032,"character_end":1781049,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780862,"character_end":1781279,"quote":"ll be 20%. \n \n \n \n \n \n \n \n \n \n \n \n \n \n                                            \n1Added by the Finance Act, 2008. \n2The word and figure “section 23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See Sections 23 and 23A” substituted by the Finance Act, 2009. \n4 The expression “23A” by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, ","quote_sha256":"525d05bf48eea44cb2acf8bd9aee1cb3678df36492fa18e771ce87b7f7a0dfbd","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0e5b3d1902c7d71ed8ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781129,"character_end":1781146,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1780959,"character_end":1781376,"quote":"Finance Act, 2008. \n2The word and figure “section 23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See Sections 23 and 23A” substituted by the Finance Act, 2009. \n4 The expression “23A” by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. \n5 Substituted for 50% by the Finance Act, 2013. Earlier it was substituted for 40% by the ","quote_sha256":"89abedb113001cdd044f889795683d933dcc9c2534fce978b720a85e57cb28f0","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2e26763691455be8fb34","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781179,"character_end":1781196,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781009,"character_end":1781426,"quote":"23” substituted by the Finance Act, 2008. \n3 The words, figures and letter “See Sections 23 and 23A” substituted by the Finance Act, 2009. \n4 The expression “23A” by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. \n5 Substituted for 50% by the Finance Act, 2013. Earlier it was substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act,","quote_sha256":"f964e484b855da97a631366dfa9e96027ea43cbe049a9d38df4fe2673388562d","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ccea8e7f6571858e7de0","source":"pk-code-f40603913b933194","title":"Finance Act, 2013","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781315,"character_end":1781332,"quote":"Finance Act, 2013","quote_sha256":"f4a9c8605e85e6b7b800550bdb9d7856792c9dd44ddb8db150aa41b64c20a4c0","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781145,"character_end":1781562,"quote":"9. \n4 The expression “23A” by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. \n5 Substituted for 50% by the Finance Act, 2013. Earlier it was substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “sectio","quote_sha256":"9769c9fbf66807e5cd932232d3ede715850f26ad01dc54823a888494f1075076","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-86a24a6bfe62687193e6","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781376,"character_end":1781394,"quote":"Finance Act, \n2002","quote_sha256":"47f679c5d5b319f98c1b5d9f8a0c2e37d7e0c17db9588dc7d7001e45faefcc61","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781206,"character_end":1781624,"quote":"this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. \n5 Substituted for 50% by the Finance Act, 2013. Earlier it was substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment wa","quote_sha256":"ac05db18d34851a79b5f5bf920f74b5774d41ad01cdaaaace6450c493266d22b","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b08782b9bbf6ee0c9e7","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781414,"character_end":1781431,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781244,"character_end":1781661,"quote":"ws \n(Second  Amendment) Ordinance, 2021. \n5 Substituted for 50% by the Finance Act, 2013. Earlier it was substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Ame","quote_sha256":"7200b2ce45b6baf24ce857cd4ee6717215cf72d5f5051cbe64103465953b6bef","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3779bb06deda66d624bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781484,"character_end":1781501,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781314,"character_end":1781724,"quote":" Finance Act, 2013. Earlier it was substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n10Inserted by the Finance Act, 2009. ","quote_sha256":"1fbe4cba6fa3732b049ac7cad81414072b93114e2ffa53c3dde4e6ae757e7020","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c0d2421412965bd1ae26","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781518,"character_end":1781535,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781348,"character_end":1781724,"quote":" substituted for 40% by the Finance Act, \n2002. \n6Inserted by the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n10Inserted by the Finance Act, 2009. ","quote_sha256":"fd396f2c65b6090d86c5b66637ac06d3799a3ab0dfe54cc5f2fdf6d67a524f64","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ca639c4e459145cfc03","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781580,"character_end":1781597,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781410,"character_end":1781724,"quote":"the Finance Act, 2012. \n7Words “and 7[15]% for buildings” omitted through Finance Act, 2019. \n8Added by the Finance Act, 2008. \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n10Inserted by the Finance Act, 2009. ","quote_sha256":"a24d89613f937b11481a57d302b6f27dfdb3521622a5ed8388c41af9eb8753e1","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a24dde7002ad9923bcf6","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781705,"character_end":1781722,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1781535,"character_end":1781724,"quote":". \n9 The expression “section 23A and” by the Finance Act, 2021. Earlier this amendment was made \nthrough Tax Laws (Second  Amendment) Ordinance, 2021. \n10Inserted by the Finance Act, 2009. ","quote_sha256":"5737a7cde2f784e5ef06be9c30efa66c86af20009b401e0521fbe5df6eb8b024","reader_fragment":"p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1780800-1782400-2319fdf8c81603e0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-345cbe97724d8861a4c4","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1783595,"character_end":1783612,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1783425,"character_end":1783842,"quote":"e actuarial valuation balance sheet to meet \ndepreciation, or loss on the realization of investments shall be \n                                            \n1Added by the Finance Act, 2004. \n2 Rule (2) substituted by the Finance Act, 2004. The substituted rule (2) read as follows:  \n“2. \nThe profits and gains of a life insurance business shall be the annual average of the surplus \narrived at by adjusting the surplu","quote_sha256":"911e3f16c2150361dda59ff5dec4a56f17bb1bf5816710399e4d1bc805508008","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5af91a8129ebe003798c","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1783645,"character_end":1783662,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1783475,"character_end":1783892,"quote":"ciation, or loss on the realization of investments shall be \n                                            \n1Added by the Finance Act, 2004. \n2 Rule (2) substituted by the Finance Act, 2004. The substituted rule (2) read as follows:  \n“2. \nThe profits and gains of a life insurance business shall be the annual average of the surplus \narrived at by adjusting the surplus or deficit disclosed by actuarial valuation made","quote_sha256":"433fe6fd9bfa721d3864e6927d4273e14c8e1ecd6cb5f56c49cc681d061664e1","reader_fragment":"p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1782400-1784000-7de2ba892a62ffb7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a3910cfa8a3a6c9725cd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1784330,"character_end":1784347,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1784000-1785600-cbeb477568942e66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1784000-1785600-cbeb477568942e66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1784160,"character_end":1784349,"quote":"hich is, under the provisions of Part IV of Chapter III, \nallowed as a deduction in computing the profits and gains of a business.” \n3The word “rules” substituted by the Finance Act, 2003. ","quote_sha256":"b89266a96c8d3f19bf34c8af85d44c904f663f8599794d3b796f2dfb79b6eb52","reader_fragment":"p-r-2b2ba404-1784000-1785600-cbeb477568942e66","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1784000-1785600-cbeb477568942e66","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-790c8f96d715cd0b7187","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786161,"character_end":1786194,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1785991,"character_end":1786424,"quote":"ance for depreciation, or in respect of appreciation, of \nsuch investment as the Commissioner thinks reasonable. \n \n7[  ] \n                                            \n1 Inserted by the Finance Act, 2003. \n2The word “received” substituted by the Finance Act, 2004. \n3The words and figures “in accordance with Part VII of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by","quote_sha256":"fe7567b9d8d1319278172871f9fbea488ff627ae4f90e2d384aa54553b7132b0","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4cd94a376ba0cfb9f52c","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786237,"character_end":1786254,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786067,"character_end":1786484,"quote":" the Commissioner thinks reasonable. \n \n7[  ] \n                                            \n1 Inserted by the Finance Act, 2003. \n2The word “received” substituted by the Finance Act, 2004. \n3The words and figures “in accordance with Part VII of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance ","quote_sha256":"bd20d007d99b10df5d5495e2a0322074e3133e797243561c13cffe89a73ccda2","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-27f588662d4695063040","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786340,"character_end":1786357,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786170,"character_end":1786587,"quote":"by the Finance Act, 2003. \n2The word “received” substituted by the Finance Act, 2004. \n3The words and figures “in accordance with Part VII of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance Act, 2004. \n7Rule (4) omitted by the Finance Act, 2004. The omitted rule (4) read as follows:  \n“Adjust","quote_sha256":"72eda5b126ac6826dd68cb8d41dd43baf4b50dfd6d8b8def78ce83a193189d6e","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79f786e0388f6c0cbc05","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786391,"character_end":1786408,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786221,"character_end":1786638,"quote":"stituted by the Finance Act, 2004. \n3The words and figures “in accordance with Part VII of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance Act, 2004. \n7Rule (4) omitted by the Finance Act, 2004. The omitted rule (4) read as follows:  \n“Adjustment of Tax Paid by Deduction at Source \n4. \nWhere,","quote_sha256":"63fde24d43594c81c3974f4bb3596b606879911fd3ff18e35248cd7eb5d7c5d0","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b3af2706f57e0f356665","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786413,"character_end":1786446,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786243,"character_end":1786676,"quote":"e Act, 2004. \n3The words and figures “in accordance with Part VII of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance Act, 2004. \n7Rule (4) omitted by the Finance Act, 2004. The omitted rule (4) read as follows:  \n“Adjustment of Tax Paid by Deduction at Source \n4. \nWhere, for any tax year, an assessment of th","quote_sha256":"37711099b5edab5136821608f49235a5fa150716600e2a3a5dacf48ba283e77c","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4df5036deb488d860974","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786476,"character_end":1786493,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786306,"character_end":1786723,"quote":"II of Chapter III” omitted by the Finance Act, 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance Act, 2004. \n7Rule (4) omitted by the Finance Act, 2004. The omitted rule (4) read as follows:  \n“Adjustment of Tax Paid by Deduction at Source \n4. \nWhere, for any tax year, an assessment of the profits and gains of life insurance business ","quote_sha256":"1856f206c7b3c57d4e891d4c6daf3665d8f3998d5fac62e498d7ff29d48de023","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e7e84eddcf3739331054","source":"pk-code-f40603913b933194","title":"Finance Act, 2004","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786521,"character_end":1786538,"quote":"Finance Act, 2004","quote_sha256":"3da1775d82168a33022df8562cb3d2bebba0e8c8cd3c068f7110bf639b7beef7","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1786351,"character_end":1786768,"quote":", 2003. \n4 The word ”sub-clause” by the Finance Act, 2003. \n5 Inserted by the Finance Act, 2003. \n6The word “surplus” by the Finance Act, 2004. \n7Rule (4) omitted by the Finance Act, 2004. The omitted rule (4) read as follows:  \n“Adjustment of Tax Paid by Deduction at Source \n4. \nWhere, for any tax year, an assessment of the profits and gains of life insurance business is \nmade in accordance with the annual averag","quote_sha256":"63b8780010157daf51f4d0f9249eb2d3529ed475f19f73cf90353300d69efbc5","reader_fragment":"p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1785600-1787200-554c4a7442f9e723","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7477ebccfde3a31a2ae2","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789142,"character_end":1789159,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1788972,"character_end":1789389,"quote":" of 5% is \nwithheld on the gross amount of insurance or re-insurance \npremium.] \n                                            \n1The word “Commissioner” substituted by the Finance Act, 2002. \n2Sub-rule (b) substituted by the Finance Act, 2008. The substituted sub-rule (b) read as follows: \n“(b) \nany amount either written off or taken to reserve to meet depreciation or loss on \nthe realization of investments shall be","quote_sha256":"46d2ddcbc342eda8a1fe18d76b482da4c8e548bdb6c1aa38edfc3dc95a7adff0","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85c5dedb9e0b7ee7fd7d","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789195,"character_end":1789212,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789025,"character_end":1789442,"quote":"or re-insurance \npremium.] \n                                            \n1The word “Commissioner” substituted by the Finance Act, 2002. \n2Sub-rule (b) substituted by the Finance Act, 2008. The substituted sub-rule (b) read as follows: \n“(b) \nany amount either written off or taken to reserve to meet depreciation or loss on \nthe realization of investments shall be allowed as a deduction, and any sums \ntaken credit f","quote_sha256":"89280e943ec4e61c30700b32f32aa967afd467fec8b2e1647a9996b37d4fe99c","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c3b75a12eb1f5077f12c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789699,"character_end":1789716,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789529,"character_end":1789802,"quote":"ments] shall be treated as part of the profits and gains, \nprovided the Commissioner considers the amount to be reasonable; and” \n3The word “Security” substituted by the Finance Act, 2003. \n4Full stop substituted by the Finance Act, 2008. \n5Added by the Finance Act, 2008. ","quote_sha256":"93592f7a471e44a61ea6ba61b4d6f163a033d9b8619b06baa6b583904b8d6fbd","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-417b5ba223696a14a074","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789749,"character_end":1789766,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789579,"character_end":1789802,"quote":" gains, \nprovided the Commissioner considers the amount to be reasonable; and” \n3The word “Security” substituted by the Finance Act, 2003. \n4Full stop substituted by the Finance Act, 2008. \n5Added by the Finance Act, 2008. ","quote_sha256":"b9d875e1e0214df7d58f68b93424b396631cc06c2314d8232888a99bd8622b7f","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1aad9cd5acb74fa86da4","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789783,"character_end":1789800,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1789613,"character_end":1789802,"quote":" considers the amount to be reasonable; and” \n3The word “Security” substituted by the Finance Act, 2003. \n4Full stop substituted by the Finance Act, 2008. \n5Added by the Finance Act, 2008. ","quote_sha256":"6839b73a84a59f07dadabd468a506d98ba6fe3b1700147053c14c65eb4ab3307","reader_fragment":"p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1788800-1790400-8bb3deeac157bc86","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0bce5325282cc63db242","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1790918,"character_end":1790935,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1790748,"character_end":1791165,"quote":"argeable to tax under Rule 6B and no loss \nshall be carried forward to the subsequent tax year.] \n                                            \n1 Rule (6A) omitted by the Finance Act, 2015. The omitted rule (6) read as follows:- \n“(6A)Exemption of Capital Gains from the sale of shares.- In computing income under this \nSchedule, there shall not be included “capital gains”, being income from the sale of modaraba \ncer","quote_sha256":"7557da9668d57ef5422f619fd2e551b2a60c3ce91eefc6e11862d2be8b550760","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7a5380250a874e285d3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791573,"character_end":1791590,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791403,"character_end":1791820,"quote":"Pakistan Telecommunications Corporation vouchers issued \nby the Government of Pakistan, derived up to tax year ending on the thirtieth day of June, 2010.” \n2Added by the Finance Act, 2010. \n3 Rule 6B substituted by the Finance Act, 2016. Substituted rule read as follows:- \n “(6B) Capital gains on disposal of shares of listed companies, vouchers of Pakistan \nTelecommunication corporation, modaraba certificate or in","quote_sha256":"56b015f2202397bc4f0d057e555e8112a26c5f1e5287e635ef726304bb179361","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b25a505233e451e5f5b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791622,"character_end":1791639,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1791452,"character_end":1791869,"quote":"issued \nby the Government of Pakistan, derived up to tax year ending on the thirtieth day of June, 2010.” \n2Added by the Finance Act, 2010. \n3 Rule 6B substituted by the Finance Act, 2016. Substituted rule read as follows:- \n “(6B) Capital gains on disposal of shares of listed companies, vouchers of Pakistan \nTelecommunication corporation, modaraba certificate or instruments of redeemable capital and \nderivative p","quote_sha256":"cf590975cb8541608731aec119677eb91f3e288814d7355bbe115211bcf645b3","reader_fragment":"p-r-2b2ba404-1790400-1792000-09772009addc9416","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1790400-1792000-09772009addc9416","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b60dfeadbf18e389859","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792316,"character_end":1792333,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792146,"character_end":1792514,"quote":"wenty four months \n10% \n12.5% \n3 \nWhere holding period of a security \nis twenty four months or more but \nless than four years; and”] \n0% \n7.5% \n \n4Proviso omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided thatthis rule shall not apply to the securities held for a period of more than twelve \nmonths.” \n5Added by the Finance Act, 2010. ","quote_sha256":"b6c574ce73b94792e70937b89658743c77b40a700f1f6c64cd08a16f5246c28e","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6fa2059a1c98974f3f6c","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792495,"character_end":1792512,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1792325,"character_end":1792514,"quote":"ct, 2015. The omitted proviso read as follows:- \n“Provided thatthis rule shall not apply to the securities held for a period of more than twelve \nmonths.” \n5Added by the Finance Act, 2010. ","quote_sha256":"2b2d337a803c37757179ec34a76b5ee48fe830ea9063ffe83c17792e13addce8","reader_fragment":"p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1792000-1793600-c5cc81ac5d928aaf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c076760c73e557892969","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794217,"character_end":1794250,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794047,"character_end":1794480,"quote":"unication Corporation, Modaraba \nCertificates or instruments of redeemable capital and derivative products.”] \n \n8 [  ] \n \n                                            \n1 Inserted by the Finance Act, 2015. \n2 Rule 6DA inserted by the Finance Act, 2022. \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act,","quote_sha256":"a1f4a90f685c71bdf689f895695584106bf641e04f36991a548f8c3ab1456ef9","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-29dfb024078554cbd12d","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794280,"character_end":1794297,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794110,"character_end":1794527,"quote":" redeemable capital and derivative products.”] \n \n8 [  ] \n \n                                            \n1 Inserted by the Finance Act, 2015. \n2 Rule 6DA inserted by the Finance Act, 2022. \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Par","quote_sha256":"61bdcdc0681b6eb813b0baecb80a7a665e584902867028d28f0533e000134c60","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e690c79b1aa34ab31e15","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794326,"character_end":1794343,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794156,"character_end":1794573,"quote":" \n \n8 [  ] \n \n                                            \n1 Inserted by the Finance Act, 2015. \n2 Rule 6DA inserted by the Finance Act, 2022. \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. ","quote_sha256":"5431f2b3c56e60432dc787c272890686c9e585d56c3626d509ae0fb659e1adba","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55ebb300e70cbc913c9b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794380,"character_end":1794397,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794210,"character_end":1794627,"quote":"    \n1 Inserted by the Finance Act, 2015. \n2 Rule 6DA inserted by the Finance Act, 2022. \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. The omitted fourth paragraph of the Fourth \nSchedule r","quote_sha256":"f92dec86e73146a27dfa6e231db6a81349c8975af505905142509d9c257a4b4a","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18395426027f3f0deb2f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794402,"character_end":1794435,"quote":"Inserted by the Finance Act, 2002","quote_sha256":"96697668678ac53f84ad010b2eee106e10b2f3421ef4b7a1b47e175106630d3b","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794232,"character_end":1794665,"quote":" Finance Act, 2015. \n2 Rule 6DA inserted by the Finance Act, 2022. \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. The omitted fourth paragraph of the Fourth \nSchedule read as under: \n“Securities and Exchang","quote_sha256":"ea8eeb107ecd3705a82a7d3b7a5db78e417ac73e97b88d720cfc2e9dd5ad2541","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d943fa1720700779ce2d","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794468,"character_end":1794485,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794298,"character_end":1794715,"quote":" \n3 Rule (6DB) added by the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. The omitted fourth paragraph of the Fourth \nSchedule read as under: \n“Securities and Exchange Commissioner of Pakistan” means the Securities a","quote_sha256":"a02069a366d967e53ea45677ad28f6181490a68e666b3c14b387e8c113936851","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e344c2b0198eb3fd2a3","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794490,"character_end":1794520,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794320,"character_end":1794750,"quote":"y the Finance Act, 2023. \n4New clause (6E) inserted through Finance Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. The omitted fourth paragraph of the Fourth \nSchedule read as under: \n“Securities and Exchange Commissioner of Pakistan” means the Securities and Exchange \nCommissioner of Pakist","quote_sha256":"fc8307a109367528b447e704ee127b07e00f6b902c2f0f06085aaa79b57b092a","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b4c6763e633c9b64e71","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794554,"character_end":1794571,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1794384,"character_end":1794801,"quote":"nce Act, 2019. \n5 Inserted by the Finance Act, 2002 \n6 Full stop substituted by the Finance Act, 2010. \n7 Added by the Finance Act, 2010. \n8Paragraph four omitted by the Finance Act, 2002. The omitted fourth paragraph of the Fourth \nSchedule read as under: \n“Securities and Exchange Commissioner of Pakistan” means the Securities and Exchange \nCommissioner of Pakistan established under the Securities and Exchange Co","quote_sha256":"92ce9f27d0c6eaa31343046801d1b194cd35eeef9accb583810a291c0801483c","reader_fragment":"p-r-2b2ba404-1793600-1795200-96d89c95922bd585","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1793600-1795200-96d89c95922bd585","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-afa79838d12f5fcbe4fd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1797438,"character_end":1797455,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1796800-1798400-72578d9fb2016bd0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1796800-1798400-72578d9fb2016bd0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1797268,"character_end":1797457,"quote":"t off shall be carried \nforward to the following year and set off in the same manner and \n                                            \n1The word “are” substituted by the Finance Act, 2003. ","quote_sha256":"db8ae0183703d9c13af9ded47e737180a5184d08d89ce5485926237b1569a260","reader_fragment":"p-r-2b2ba404-1796800-1798400-72578d9fb2016bd0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1796800-1798400-72578d9fb2016bd0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f7ac0b6bbe510721489","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800067,"character_end":1800084,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799897,"character_end":1800246,"quote":"of commercial \nproduction at their original cost, as reduced by the amount of \n                                            \n1 The words “deemed to be” substituted by the Finance Act, 2003. \n2The words “inshore” substituted by the Finance Act, 2003. \n3The words, comma and figures “sections 22, 23 and 24 apply” substituted by the Finance Act, 2003. ","quote_sha256":"a17ce0186b4165d5fec9addc301df621d523536cf06a0ed91093f06f3f472018","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b5a60465998db9b97fc4","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800127,"character_end":1800144,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1799957,"character_end":1800246,"quote":" by the amount of \n                                            \n1 The words “deemed to be” substituted by the Finance Act, 2003. \n2The words “inshore” substituted by the Finance Act, 2003. \n3The words, comma and figures “sections 22, 23 and 24 apply” substituted by the Finance Act, 2003. ","quote_sha256":"1351c8c65e96b04d35afa64bfff526abe9b49a324ec18dc21dd379523ed38310","reader_fragment":"p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1798400-1800000-bf618e8058d3d33e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-fed17bcca4ae516eb54f","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800227,"character_end":1800244,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1800057,"character_end":1800246,"quote":"ed by the Finance Act, 2003. \n2The words “inshore” substituted by the Finance Act, 2003. \n3The words, comma and figures “sections 22, 23 and 24 apply” substituted by the Finance Act, 2003. ","quote_sha256":"e87d18ac5a07668e63514c744193abe117352b8105c784302805d4d6003524ce","reader_fragment":"p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1800000-1801600-f77e6a50e3cd72b3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1dacb80b6f6e6f11aa1c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1802948,"character_end":1802965,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1802778,"character_end":1803073,"quote":"duction undertaking, before deduction of the payment to the \nFederal Government. \n                                            \n1The word “sub-section” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003 \n3 The words “aggregate is not” substituted by the Finance Act, 2003. ","quote_sha256":"a62e7e5f96e22ae1a67fda07616165df086085c33f07c7217f5d909119cf6cfd","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f552830697f84db4d80b","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1802985,"character_end":1803002,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1802815,"character_end":1803073,"quote":" of the payment to the \nFederal Government. \n                                            \n1The word “sub-section” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003 \n3 The words “aggregate is not” substituted by the Finance Act, 2003. ","quote_sha256":"f700e4c82146681351304e0a2c641fe86c371136634a9150100346cb9a1d81d9","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-12bf4e9cc0d00a621982","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1803054,"character_end":1803071,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1802884,"character_end":1803073,"quote":"                    \n1The word “sub-section” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003 \n3 The words “aggregate is not” substituted by the Finance Act, 2003. ","quote_sha256":"92f75f352a511c380beb7c40bf2944a52de658e737053873c3e10315c6a5de68","reader_fragment":"p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1801600-1803200-fe1de1532d595c2d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-32e012da636bb80aed5e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805615,"character_end":1805632,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805445,"character_end":1805775,"quote":"\nAccountants, in the manner prescribed, shall be allowed over a period of ten years \n                                            \n1 The word “company” substituted by the Finance Act, 2003. \n2 The words “additional tax” substituted by the Finance Act, 2003. \n3Added by the Finance Act, 2012.  \n4 Inserted by the Finance Act, 2010. ","quote_sha256":"f3c59ef609d9c8fc7a5e853fe1d98d3b0df5df0a731d2c6c1d0fefa62e015a9b","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e57e7ee163728f6291ce","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805683,"character_end":1805700,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805513,"character_end":1805775,"quote":"od of ten years \n                                            \n1 The word “company” substituted by the Finance Act, 2003. \n2 The words “additional tax” substituted by the Finance Act, 2003. \n3Added by the Finance Act, 2012.  \n4 Inserted by the Finance Act, 2010. ","quote_sha256":"58b347ecd2b96487998c3e2cd7f7e11ffe7b66140a410ec75cd2da41a5f3d71e","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2dcc47f56da5eaea1948","source":"pk-code-f40603913b933194","title":"Finance Act, 2012","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805717,"character_end":1805734,"quote":"Finance Act, 2012","quote_sha256":"e43ddca20359de2e87770636075373f8e4f7fad72a55ba705a1c26d0522c155a","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805547,"character_end":1805775,"quote":"                           \n1 The word “company” substituted by the Finance Act, 2003. \n2 The words “additional tax” substituted by the Finance Act, 2003. \n3Added by the Finance Act, 2012.  \n4 Inserted by the Finance Act, 2010. ","quote_sha256":"6a142f1f038ad49125404cb3c82a8e70f18536f8cd43ff7a469a87d21b3070f6","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-15b0d5202dd9b403afb7","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805740,"character_end":1805773,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1805570,"character_end":1805775,"quote":"    \n1 The word “company” substituted by the Finance Act, 2003. \n2 The words “additional tax” substituted by the Finance Act, 2003. \n3Added by the Finance Act, 2012.  \n4 Inserted by the Finance Act, 2010. ","quote_sha256":"b0329e912a779ce57a8dd8c8a05fcc42b02df85f6b34787f767fa7419bb209d2","reader_fragment":"p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1804800-1806400-d2295a3aa3f782d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7777198d34ad186e287","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807565,"character_end":1807582,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807395,"character_end":1807757,"quote":" \n(Production) \nRules, \n1949, or the \nPakistan \nPetroleum \n(Exploration and Production) Rules, 1986; and \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 Rule 4AB inserted by the Finance Act, 2022. \n3 Rule (4AC) inserted by the Finance Act, 2023. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"d78688843fc47488e0e82870945ecf7be3f3746af4a776fbe3f6d53a82d68019","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4703096b82b9860e6677","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807612,"character_end":1807629,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807442,"character_end":1807757,"quote":"\nPetroleum \n(Exploration and Production) Rules, 1986; and \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 Rule 4AB inserted by the Finance Act, 2022. \n3 Rule (4AC) inserted by the Finance Act, 2023. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"ea453ee71418464427c2d8f3777b8383542703dcb95da4d456c7e3220034c58f","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6abfca70ad46b150aa55","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807661,"character_end":1807678,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807491,"character_end":1807757,"quote":"986; and \n \n                                            \n1Inserted by the Finance Act, 2015. \n2 Rule 4AB inserted by the Finance Act, 2022. \n3 Rule (4AC) inserted by the Finance Act, 2023. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"e2649ade0150032771abc3d31cb510213a9aba8e02cff6d1e487f9669a1f975f","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72aa7f13cead74e45bad","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807738,"character_end":1807755,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1807568,"character_end":1807757,"quote":"ance Act, 2015. \n2 Rule 4AB inserted by the Finance Act, 2022. \n3 Rule (4AC) inserted by the Finance Act, 2023. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"62662931fcd544b540b114954c99aa83c8b67db29acce4538e3cbca1e26a768e","reader_fragment":"p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1806400-1808000-9c783455ac82ca89","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-abc7419778122563b506","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811630,"character_end":1811663,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811460,"character_end":1811703,"quote":"pply to the taxpayers under this Part and \ntaxed at the rates specified in Division IIA of Part I of the First Schedule.] \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2015. ","quote_sha256":"e1a53fe4ad8740c51d5a499fc2d8a309753adda25b624230cde6f2f84a805286","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-10d9a63b0fc7b89f3ddd","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811668,"character_end":1811701,"quote":"Inserted by the Finance Act, 2015","quote_sha256":"361f20786dcd2b7d1421239e48bd80ad0311e718cfdc59126150f64d533561d0","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1811498,"character_end":1811703,"quote":"and \ntaxed at the rates specified in Division IIA of Part I of the First Schedule.] \n                                            \n1 Inserted by the Finance Act, 2003. \n2 Inserted by the Finance Act, 2015. ","quote_sha256":"be486acccde105d4d64fe58b0f0131ed4db6a8e97072849c13b74c5e73a22aa8","reader_fragment":"p-r-2b2ba404-1811200-1812800-4cd2654200886b73","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1811200-1812800-4cd2654200886b73","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-43c8f8d59851274e54ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1813185,"character_end":1813202,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1813015,"character_end":1813432,"quote":"ter connected with, or \nincidental to, the operations of this Part. \n \n                                            \n1 The words “relevant to the tax year” omitted by the Finance Act, 2003. \n2 Rule 4 omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted rule read as follows: \n“Tax Exemption of Profits from Refining or Concentrating Miner","quote_sha256":"6ff837c740529e7de248cbbe8cfc0ffcf608e7d7c9161656930632d49d54d353","reader_fragment":"p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-72716952a17bdfdd98d4","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1813229,"character_end":1813246,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1813059,"character_end":1813476,"quote":"perations of this Part. \n \n                                            \n1 The words “relevant to the tax year” omitted by the Finance Act, 2003. \n2 Rule 4 omitted by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. The omitted rule read as follows: \n“Tax Exemption of Profits from Refining or Concentrating Mineral Deposits \n4. \n(1) \nWhere such undertaking","quote_sha256":"9b8c53efb34a57f6a5f99f4c42b37eecae7c333719fbcf8bb7198f80889e04de","reader_fragment":"p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1812800-1814400-1fefcb7d842a7707","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f7dd0e3ef2029e08ef79","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1815013,"character_end":1815049,"quote":"Substituted by the Finance Act, 2007","quote_sha256":"27027f51379a6cb140b1d0037d7a9d2b4d8143155e13c08ede5773594e2f0008","reader_fragment":"p-r-2b2ba404-1814400-1816000-a1fbd062edd43ec5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1814400-1816000-a1fbd062edd43ec5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1814843,"character_end":1815051,"quote":" any, under sub-rules (3) or (4) of rule 2, as the case may \nbe, has been set off or deducted in full, whichever is the latter, and for the next following four years. \n3 Substituted by the Finance Act, 2007. ","quote_sha256":"a953eab7784feee054e069b5df44b04c5a6b23ac858423f687f2e40e4d72933c","reader_fragment":"p-r-2b2ba404-1814400-1816000-a1fbd062edd43ec5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1814400-1816000-a1fbd062edd43ec5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3468b291c398c4593a81","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817467,"character_end":1817484,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1816000-1817600-4950d241822db85d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1816000-1817600-4950d241822db85d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817297,"character_end":1817642,"quote":" shall be employed \nby an employer whose principal place of business is in Pakistan: \n \n                                            \n1 The figure “49” substituted by the Finance Act, 2005. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007.  ","quote_sha256":"41c0c6d1c8218fcd5c9ac2a0dfd08a12955154fbadaab8b9cd6037e9e3f06c25","reader_fragment":"p-r-2b2ba404-1816000-1817600-4950d241822db85d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1816000-1817600-4950d241822db85d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-851c14daa127abb5971f","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817544,"character_end":1817561,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1816000-1817600-4950d241822db85d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1816000-1817600-4950d241822db85d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817374,"character_end":1817642,"quote":"kistan: \n \n                                            \n1 The figure “49” substituted by the Finance Act, 2005. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007.  ","quote_sha256":"145306af08aa2eb0d0dad11c8a344884f1abc90404695dbcd862ad8bc17a4220","reader_fragment":"p-r-2b2ba404-1816000-1817600-4950d241822db85d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1816000-1817600-4950d241822db85d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-28cfa65eac116ff57958","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817622,"character_end":1817639,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1817600-1819200-3031dbfd287e3807","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1817600-1819200-3031dbfd287e3807","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1817452,"character_end":1817642,"quote":"tituted by the Finance Act, 2005. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n3 The words “Central Board of Revenue” substituted by the Finance Act, 2007.  ","quote_sha256":"9f472cb38b2ef9fc5cfd52f5e3608b486573b59ec0d7fc8f1bcb15f7d6366221","reader_fragment":"p-r-2b2ba404-1816000-1817600-4950d241822db85d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1816000-1817600-4950d241822db85d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-058921e36e2bc382cc97","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1819935,"character_end":1819952,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1819765,"character_end":1820140,"quote":"tributions is provided for on definite principles by the \nregulations of the fund; \n                                            \n1The word “employers” substituted by the Finance Act, 2003. \n2 The words “Central Board of Revenue” ssubstituted by the Finance Act, 2007. \n3The words “is provided for on definite principles by the regulations” omitted by the Finance Act, \n2003. ","quote_sha256":"3186100702e57f3e10076a5f42ad9cdb14482e9d161d26d3ef8655f25de1cbe4","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3b2aecfcfff7572cb687","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1820014,"character_end":1820031,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1819844,"character_end":1820140,"quote":"nd; \n                                            \n1The word “employers” substituted by the Finance Act, 2003. \n2 The words “Central Board of Revenue” ssubstituted by the Finance Act, 2007. \n3The words “is provided for on definite principles by the regulations” omitted by the Finance Act, \n2003. ","quote_sha256":"9ecbb588f1fc99a395c3e6cf5b9e3ab5d39e203522d9d7bdbd59313d675539a9","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c1612864782d5bbd7e45","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1820120,"character_end":1820138,"quote":"Finance Act, \n2003","quote_sha256":"0f3ad013da19cb95bf78bd9569b8a90d9d6eb686bac324fca68cded6da103119","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1819950,"character_end":1820140,"quote":"03. \n2 The words “Central Board of Revenue” ssubstituted by the Finance Act, 2007. \n3The words “is provided for on definite principles by the regulations” omitted by the Finance Act, \n2003. ","quote_sha256":"077c2e634d3c607fc8509fb380d660e062787a3f956505d96f68da09ce1b78d1","reader_fragment":"p-r-2b2ba404-1819200-1820800-934b72e37523c569","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1819200-1820800-934b72e37523c569","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5507c2350a95ab908d1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1822223,"character_end":1822240,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1820800-1822400-27cce2cf24ca119e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1820800-1822400-27cce2cf24ca119e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1822053,"character_end":1822242,"quote":"lause, the fund may \nconsist also of interest in respect of such accumulated \nbalance; \n                                            \n1The word “funds” substituted by the Finance Act, 2003. ","quote_sha256":"74a27bfc997e11605f3b2a7cec917bc229d781097db7c1fc69262c09b6dfc958","reader_fragment":"p-r-2b2ba404-1820800-1822400-27cce2cf24ca119e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1820800-1822400-27cce2cf24ca119e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-beab9cb72fef6fa550ba","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824454,"character_end":1824471,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824284,"character_end":1824701,"quote":" provident \nfund shall be excluded from the computation of his total income. \n                                            \n1The words “one-twelfth of” substituted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2008. \n3The figure “100,000” substituted by the Finance Act, 2016. \n4The word “deemed” substituted by the Finance Act, 2002. \n5 The words “Central Board of Revenue” substituted by the Finance Act, ","quote_sha256":"261aaf542e1e0fb97bd4f89348e704c4e29038234fd950edcb7409f24d07600c","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76142fb972cd1ffb97a5","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824491,"character_end":1824508,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824321,"character_end":1824707,"quote":"om the computation of his total income. \n                                            \n1The words “one-twelfth of” substituted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2008. \n3The figure “100,000” substituted by the Finance Act, 2016. \n4The word “deemed” substituted by the Finance Act, 2002. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"7be83f8ef45ae27cb208111dfda83c87d4b3bcfd86a7d25db01205a8a1a05a59","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3c5c71f623a105367be0","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824552,"character_end":1824569,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824382,"character_end":1824707,"quote":"                        \n1The words “one-twelfth of” substituted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2008. \n3The figure “100,000” substituted by the Finance Act, 2016. \n4The word “deemed” substituted by the Finance Act, 2002. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"3ba99bbabb8aa59a15c2fcc13403a93292be3a9d518160d20aaf697bef14d304","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-515d5975cf8798a87ee0","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824610,"character_end":1824627,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824440,"character_end":1824707,"quote":"ituted by the Finance Act, 2002. \n2Inserted by the Finance Act, 2008. \n3The figure “100,000” substituted by the Finance Act, 2016. \n4The word “deemed” substituted by the Finance Act, 2002. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"7889c191fe3fe86f2e8e320dd1fcea40852bf084e8083512f91f4889b45a6d32","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9dd72ea7c5c930cf338b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824688,"character_end":1824705,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1824518,"character_end":1824707,"quote":"gure “100,000” substituted by the Finance Act, 2016. \n4The word “deemed” substituted by the Finance Act, 2002. \n5 The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"fa99465f2c7a50f1421d3a4bd00cdd2b019b7d04a6ddf729721d28c9b9b3f897","reader_fragment":"p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1824000-1825600-5935295e9d7dacf0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bc7708ba42d5060ef66c","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1830393,"character_end":1830410,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1828800-1830400-a40b20437325b423","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1828800-1830400-a40b20437325b423","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1830223,"character_end":1830412,"quote":"m the amount of such share when paid to the employee, be deemed to \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"134364d6dfbb5492df9eaac373690011075c41464ba779c08f0c42d77671432c","reader_fragment":"p-r-2b2ba404-1828800-1830400-a40b20437325b423","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1828800-1830400-a40b20437325b423","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae1d86bb350224795268","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832481,"character_end":1832498,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832311,"character_end":1832728,"quote":"on and the \nstatement and other particulars and documents to be submitted \ntherewith; \n \n                                            \n1The figure “23” substituted by the Finance Act, 2003. \n2The word “income” substituted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4The word “making” substituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007","quote_sha256":"4d0ee693fa6c7e0f626c4655d643a4d08f0f733b7ba930e095cb70e4f347088a","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5996b8c494deaeed04c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832539,"character_end":1832556,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832369,"character_end":1832786,"quote":"to be submitted \ntherewith; \n \n                                            \n1The figure “23” substituted by the Finance Act, 2003. \n2The word “income” substituted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4The word “making” substituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the","quote_sha256":"f17b56f5ca6fde2a62091fbe6d3b56cb71041d15d309afb84cb46e2ba34465ed","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d027c1005a3267c405d9","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832576,"character_end":1832593,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832406,"character_end":1832823,"quote":"                                      \n1The figure “23” substituted by the Finance Act, 2003. \n2The word “income” substituted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4The word “making” substituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n7 The words “Cent","quote_sha256":"7617c9ecd60e61804bb6789a6cb8be90577da182409a1b48129afb5aa35eab47","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d96fde1b1a295ad8accd","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832634,"character_end":1832651,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832464,"character_end":1832881,"quote":"bstituted by the Finance Act, 2003. \n2The word “income” substituted by the Finance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4The word “making” substituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007","quote_sha256":"1c949cf63f547d78a47709a3a21b6284a2bcf8ded18f4820111e5b74640609a0","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-148bfaabd448a0cf56b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832711,"character_end":1832728,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832541,"character_end":1832882,"quote":"nance Act, 2003. \n3Inserted by the Finance Act, 2003. \n4The word “making” substituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007 ","quote_sha256":"f725e67eaf7c456ff1f8073f2b5614aee1601417858458ca9490b189e52b088b","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6696487ae590feeb1f9e","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832787,"character_end":1832804,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832617,"character_end":1832882,"quote":"bstituted by the Finance Act, 2003. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007 ","quote_sha256":"e88c206d5f047c101f6ab2625c61ecfb8ff314dd531c7a75e51251117d6dc0e8","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a2e668766bffa9d4ecc7","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832864,"character_end":1832881,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1832694,"character_end":1832882,"quote":"bstituted by the Finance Act, 2007 \n6The words “Central Board of Revenue” substituted by the Finance Act, 2007 \n7 The words “Central Board of Revenue” substituted by the Finance Act, 2007 ","quote_sha256":"4e01a475fb7d0690471c3cdbdfdf8122fd67052674b5908d7e2d09b3401a1045","reader_fragment":"p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1832000-1833600-07e1ee2a9b176d39","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b807108d4a6e77c534e3","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1834941,"character_end":1834958,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1833600-1835200-a11f876bb060ae55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1833600-1835200-a11f876bb060ae55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1834771,"character_end":1834960,"quote":"rticipating in a provident \nfund, but does not include a personal or domestic servant; \n                                            \n1The word “funds” substituted by the Finance Act, 2003. ","quote_sha256":"d37d789247cd500f51a45790bfe9a99ed502c4fc5ef85c93b977394321f1d922","reader_fragment":"p-r-2b2ba404-1833600-1835200-a11f876bb060ae55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1833600-1835200-a11f876bb060ae55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2a5e0144778a0c8d7e52","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1838051,"character_end":1838068,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1836800-1838400-371122b01cdc124f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1836800-1838400-371122b01cdc124f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1837881,"character_end":1838147,"quote":"ing by \nthe trustees of the fund to the Commissioner by whom the employer is assessable, \n                                            \n1The figure “2” substituted by the Finance Act, 2009. \n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007 ","quote_sha256":"a9428ce296044bd570c700ce0cf32d853002cd4305b130d50e8102a22c765198","reader_fragment":"p-r-2b2ba404-1836800-1838400-371122b01cdc124f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1836800-1838400-371122b01cdc124f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2b6a27c49954a682b0d3","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1838129,"character_end":1838146,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1836800-1838400-371122b01cdc124f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1836800-1838400-371122b01cdc124f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1837959,"character_end":1838147,"quote":"ssessable, \n                                            \n1The figure “2” substituted by the Finance Act, 2009. \n2 The words “Central Board of Revenue” substituted by the Finance Act, 2007 ","quote_sha256":"c0a8452330473aa3df32eccf55a4c3bf53598e3961af763f8fbae41f41cfbcce","reader_fragment":"p-r-2b2ba404-1836800-1838400-371122b01cdc124f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1836800-1838400-371122b01cdc124f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c850b9193cccdf09760f","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1841355,"character_end":1841372,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1841185,"character_end":1841374,"quote":"ch the employee was liable to tax during the \npreceding three years or during such period, if less than three years, as he was a member of the \nfund,” substituted by the Finance Act, 2008. ","quote_sha256":"bee011db3cad15ff2c34b3b39c9435048822c6b0c3cfca04f754d58b326fad89","reader_fragment":"p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1840000-1841600-6263c473fbe329e5","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d786923bf85f618d57cc","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843548,"character_end":1843581,"quote":"Inserted by the Finance Act, 2003","quote_sha256":"af44076105233b92ac8ce1e2a83cc3bae78ee40c8998ddac1f16a34014df6e73","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843378,"character_end":1843811,"quote":"imiting the ordinary annual contribution and any other \ncontributions to an approved superannuation fund by an \nemployer; \n                                            \n1 Inserted by the Finance Act, 2003.. \n2The word “making” substituted by the Finance Act, 2003. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The words “C","quote_sha256":"10094c17f2ea94828e83fa8dbd45e8e13d06be555f61482af1017b2321898974","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f1d8e47ed06a4656481","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843623,"character_end":1843640,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843453,"character_end":1843870,"quote":" approved superannuation fund by an \nemployer; \n                                            \n1 Inserted by the Finance Act, 2003.. \n2The word “making” substituted by the Finance Act, 2003. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The words “Central Board of Revenue” substituted by the Finance Act, 20","quote_sha256":"cfb9c0566b61820bca98ccf27969c62580f0eb4a0d82d71b5c4ea618bb96a953","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-00425e969d24ce522d26","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843700,"character_end":1843717,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843530,"character_end":1843874,"quote":"               \n1 Inserted by the Finance Act, 2003.. \n2The word “making” substituted by the Finance Act, 2003. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"411dca3d590756c0d7251ff7f6b1f2d093df27ec0d4efb9f2d944518d7ce91d4","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-402785998578e1a2bacf","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843778,"character_end":1843795,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843608,"character_end":1843874,"quote":"tituted by the Finance Act, 2003. \n3The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"1ec09e6d3b4bbd1f7460b91f9aa85860d490d0c0ce5fdab6e8230e5c798ab770","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b1e609ba5ef8ab0d5fe6","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843855,"character_end":1843872,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1843685,"character_end":1843874,"quote":"tituted by the Finance Act, 2007. \n4 The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n5The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"03bc1749db2a08f04f639eaf2fb5a909a5502d428a1e5a5452d9072e8b74d51a","reader_fragment":"p-r-2b2ba404-1843200-1844800-296656b6a4602196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1843200-1844800-296656b6a4602196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-eb82453833dcc335eb39","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1847390,"character_end":1847407,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1847220,"character_end":1847478,"quote":" application for approval is made, also two copies of the accounts \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “employment after” substituted by the Finance Act, 2003. ","quote_sha256":"09668dcd016140ee4b2ef213b7070ce43958ed6032826d01de1f1e1dad4466d1","reader_fragment":"p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-939d7c7d3f27ffe616b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1847459,"character_end":1847476,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1847289,"character_end":1847478,"quote":"                                           \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “employment after” substituted by the Finance Act, 2003. ","quote_sha256":"9ffbaf63a51976d47604ef5ebbfbce4daf6c624a6b61e7c9bbcf3a2f4d9ceb8b","reader_fragment":"p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1846400-1848000-9a0bad04021eacca","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-442b0fec5c7f3013f62c","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850251,"character_end":1850268,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850081,"character_end":1850443,"quote":"may appeal, within sixty days of the 3[receipt] of such order, to the \n4[Board]. \n                                            \n1The word “alterations” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 The word “making” substituted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"2372a048759e84e53adc974e9f8878fb718e3c77aa004395f1b2bf8d287c3226","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8c0739aaaf61d64d058e","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850288,"character_end":1850305,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850118,"character_end":1850443,"quote":"3[receipt] of such order, to the \n4[Board]. \n                                            \n1The word “alterations” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 The word “making” substituted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"bee5a2a7249a37ddc33d70102158a0646543a9b96e2b4adac1279caa61379e11","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-384a7b95cb658c5dc6f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850347,"character_end":1850364,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850177,"character_end":1850443,"quote":"                              \n1The word “alterations” substituted by the Finance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 The word “making” substituted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"c50f6694e05bc2ba2b2163c8d537106307fc7ce50c4f1add0f6f1966f9097e3f","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13ae31a5f3eb8dd7452b","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850424,"character_end":1850441,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1850254,"character_end":1850443,"quote":"ance Act, 2003. \n2Inserted by the Finance Act, 2003. \n3 The word “making” substituted by the Finance Act, 2003. \n4The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"22561fd3681bd1d4b3f7bb287cf56a4a5a33864687f1015ae13d13aa41d96c39","reader_fragment":"p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1849600-1851200-9e67bb8498090bae","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f4a7e7e91c97444731a","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852260,"character_end":1852277,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852090,"character_end":1852356,"quote":"n rule 14 of \nPart I in relation to provident funds. \n \n \n \n \n \n \n \n                                            \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"7b51fac5a9532aab7e1af2da327a26a68e257d085184c94d0c4324d42650bf9f","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b41ce9b982893d883b2","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852337,"character_end":1852354,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852167,"character_end":1852356,"quote":"                                   \n1The words “Central Board of Revenue” substituted by the Finance Act, 2007. \n2The words “Central Board of Revenue” substituted by the Finance Act, 2007. ","quote_sha256":"6137d24b0d4a51407e7918f69d90aede18864915d0fda016e0c4c53c2eb91f2a","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f74c8f23ef03b993c329","source":"pk-code-f40603913b933194","title":"Finance Act, 2007","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852658,"character_end":1852675,"quote":"Finance Act, 2007","quote_sha256":"5e7d4cdce85b9b537f8037ca6a43304b119b90e1d558498eede8ffd90da96cce","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1852488,"character_end":1852905,"quote":"PUTATION OF THE PROFITS AND GAINS OF A \nBANKING COMPANY AND TAX PAYABLE THEREON \n                                            \n \n1 The Seventh Schedule substituted by the Finance Act, 2007. The substituted “The Seventh \nSchedule” read as follows: \n \n“THE SEVENTH SCHEDULE \nEXPORTED GOODS \n[See Division IV of Part III of First Schedule] \n \nPART I \n[Specified goods manufactured in Pakistan] \nS. No. \n(1) \nDescription \n","quote_sha256":"75d53b5c8fbec5b2786dd2c1ff6bdd544ae75c38536f42ff410e2e597ca194bc","reader_fragment":"p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1851200-1852800-c08792e866f53d0c","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a1103d487c4ee13aecc1","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853555,"character_end":1853572,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853385,"character_end":1853802,"quote":"ariff  \n \nE[  ] \n \n \n10. \nVegetables, fresh fruit and cut flowers   \n \nF[11. \nProcessed poultry meat] \n \nAEarlier the words “Leather and textile made ups” omitted by the Finance Act, 2005. \nB Earlier the words , figures, brackets and comma “Goods specified under heading  \n   No.90.18of the Fifth Schedule to the Customs Act, 1969 (IV of 1969) omitted by the  \n   Finance Act, 2005. \nC Earlier the words “Sports goods","quote_sha256":"7c488ee7de9640b87361d01d12fef806d99986f3f6fd9d5c2b96b2278f69b6d0","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1509abf8e4df233a74bf","source":"pk-code-f40603913b933194","title":"Fifth Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853676,"character_end":1853715,"quote":"Fifth Schedule to the Customs Act, 1969","quote_sha256":"49ca09ccbbe47423461b4e9b59da084ad7936596f6e7fe867fbfc52d01e2f94e","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853506,"character_end":1853945,"quote":"ds “Leather and textile made ups” omitted by the Finance Act, 2005. \nB Earlier the words , figures, brackets and comma “Goods specified under heading  \n   No.90.18of the Fifth Schedule to the Customs Act, 1969 (IV of 1969) omitted by the  \n   Finance Act, 2005. \nC Earlier the words “Sports goods, toilet linen including terry towels” omitted by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003","quote_sha256":"9e4db98bca38a33ac05ae7371632f6684a2cee737ee0670f69a9557220ac51ca","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8cf7da56e0ee9143907e","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853749,"character_end":1853766,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853579,"character_end":1853996,"quote":"rlier the words , figures, brackets and comma “Goods specified under heading  \n   No.90.18of the Fifth Schedule to the Customs Act, 1969 (IV of 1969) omitted by the  \n   Finance Act, 2005. \nC Earlier the words “Sports goods, toilet linen including terry towels” omitted by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003. \nE Earlier omitted by the Finance Act, 2005. \nF E","quote_sha256":"bdc3960ace6048e5d80524466a8cb1d8c038a714e3ed164fbb1cc9e987cea80c","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cae0abf42a0349bbbcf4","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853861,"character_end":1853878,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853691,"character_end":1854108,"quote":"to the Customs Act, 1969 (IV of 1969) omitted by the  \n   Finance Act, 2005. \nC Earlier the words “Sports goods, toilet linen including terry towels” omitted by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003. \nE Earlier omitted by the Finance Act, 2005. \nF Earlier added by the Finance Act, 2002. \n PART II \n[Goods manufactured in Pakistan] \nS. \nNo. \nDescription \n \n \n \n","quote_sha256":"c6101cc0bb3434673de637078a87307ee8d4141f50bb0b508a53ae237a2170e5","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf6937fa054a85140994","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853928,"character_end":1853945,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853758,"character_end":1854175,"quote":"ct, 2005. \nC Earlier the words “Sports goods, toilet linen including terry towels” omitted by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003. \nE Earlier omitted by the Finance Act, 2005. \nF Earlier added by the Finance Act, 2002. \n PART II \n[Goods manufactured in Pakistan] \nS. \nNo. \nDescription \n \n \n \n \n \n \nDescription \n(1) \n(2) \n(3) \n1. \nExport of goods manufactured ","quote_sha256":"2ab6d2b1e192e2bbe25bd001d762d0e393578aa78154eedc402e05815054681d","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2daab4702734862dc906","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853973,"character_end":1853990,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853803,"character_end":1854220,"quote":" toilet linen including terry towels” omitted by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003. \nE Earlier omitted by the Finance Act, 2005. \nF Earlier added by the Finance Act, 2002. \n PART II \n[Goods manufactured in Pakistan] \nS. \nNo. \nDescription \n \n \n \n \n \n \nDescription \n(1) \n(2) \n(3) \n1. \nExport of goods manufactured in Pakistan subject to other provisions \nof A","quote_sha256":"392c5c79f1a1de88670dc1b0db189b4b549825a03de4c5bf8aea7e7e18c7aab6","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-378a04d21f04290b9278","source":"pk-code-f40603913b933194","title":"Finance Act, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1854016,"character_end":1854033,"quote":"Finance Act, 2002","quote_sha256":"fbf1f99509731a0b92d3120f0edeeb752699850b02d6f6d35b6897b57d6a2158","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1853846,"character_end":1854263,"quote":"ed by the  \n   Finance Act, 2005. \nD Earlier substituted the word “tiples” by the Finance Act, 2003. \nE Earlier omitted by the Finance Act, 2005. \nF Earlier added by the Finance Act, 2002. \n PART II \n[Goods manufactured in Pakistan] \nS. \nNo. \nDescription \n \n \n \n \n \n \nDescription \n(1) \n(2) \n(3) \n1. \nExport of goods manufactured in Pakistan subject to other provisions \nof A[this] Schedule \n \nB[1A \n(1) \nLeather and t","quote_sha256":"0eace28133400506c82c6e02e9a047b9b9b497b18d13371d60627bbf9d906e08","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-033e4517b8e31e11dd45","source":"pk-code-f40603913b933194","title":"First Schedule to the Customs Act, 1969","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1854335,"character_end":1854378,"quote":"First  \n \nSchedule to the Customs Act, 1969","quote_sha256":"87a28b929f1b3d78be4ec571f38e970bee8e725e5a4a62f75e2df092ec94f88e","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1854165,"character_end":1854608,"quote":"ufactured in Pakistan subject to other provisions \nof A[this] Schedule \n \nB[1A \n(1) \nLeather and textile made ups \n \n \n(2) \nGoods specified under heading No.90.18 of the First  \n \nSchedule to the Customs Act, 1969 (IV  of 1969). \n \n \n(3) \nSports goods, toilet linen including terry towels. \n \n \n(4) \nGoods specified under Chapters, Heading and Sub- \n \nHeading Nos. of The Pakistan Customs Tariff. \n \n \n(i) \n42.05 \nOther articles of leather \n \n","quote_sha256":"8e31ed6a7496c8f68188c4a18513c7da567ff2153866f96f731a3f5a84b65e86","reader_fragment":"p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1852800-1854400-fbea6ffaf08f0034","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-307cfeba83eef1f71339","source":"pk-code-f40603913b933194","title":"Finance Act, 2003","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1855720,"character_end":1855737,"quote":"Finance Act, 2003","quote_sha256":"521ce067263318a2f834c8b0fda13a32fb89a29a3a2b38557ba44b42b5182490","reader_fragment":"p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1855550,"character_end":1855967,"quote":"nufactured in Pakistan against an \ninternational tender, where the contract under which such sale is \nmade is approved by the Commissioner \n \n \nA Earlier inserted by the Finance Act, 2003. \nB  Earlier inserted by the Finance Act, 2005. \n \nPART III \n[Goods not covered by Part I A[, II or IV] II] \n \nS. No. \n \n \nDescription \n1. \nAll other goods not covered under Part I B[, ] Part II C[and Part IV] of this Schedule \n2","quote_sha256":"5c551c0ce156268034c072bf005d078b08402ead5f9b4006447e9c92f51a4ed4","reader_fragment":"p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2454661b2dd872978092","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1855767,"character_end":1855784,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1855597,"character_end":1856014,"quote":"l tender, where the contract under which such sale is \nmade is approved by the Commissioner \n \n \nA Earlier inserted by the Finance Act, 2003. \nB  Earlier inserted by the Finance Act, 2005. \n \nPART III \n[Goods not covered by Part I A[, II or IV] II] \n \nS. No. \n \n \nDescription \n1. \nAll other goods not covered under Part I B[, ] Part II C[and Part IV] of this Schedule \n2. \nThe following goods or class of goods produc","quote_sha256":"3ee06cf74d769ae24a2fe765453854b01f88edc9b1755a59730d994fde1014df","reader_fragment":"p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1854400-1856000-398426ae7c9bf53f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-30bc902f87151641f9e8","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856483,"character_end":1856500,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856313,"character_end":1856730,"quote":"articles \n \n(iii) \ncarpets \n \n(iv) \nsurgical goods \n3. \n \nSuch other goods as may be notified by the Central Board of Revenue \nA Earlier the word “or” substituted by the Finance Act, 2005. \nB Earlier the word “and” substituted by the Finance Act, 2005. \nC Earlier inserted by the Finance Act, 2005. \nD Earlier the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and ","quote_sha256":"cf0291ebcd1e61ccdbd5ff1c0108fc94bffee68a8fdae477d481aa579122153e","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6f4ac3971ebc69bf1ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856547,"character_end":1856564,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856377,"character_end":1856794,"quote":"ther goods as may be notified by the Central Board of Revenue \nA Earlier the word “or” substituted by the Finance Act, 2005. \nB Earlier the word “and” substituted by the Finance Act, 2005. \nC Earlier inserted by the Finance Act, 2005. \nD Earlier the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and words “(vi) cotton yarn” omitted by the Finance Act, 2005. \nF In","quote_sha256":"10008d1b7c8d6ab69be2a5d06af8f29651873305815106f870320eb0979909e4","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ac11f71ef0cee084fd20","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856593,"character_end":1856610,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856423,"character_end":1856840,"quote":"oard of Revenue \nA Earlier the word “or” substituted by the Finance Act, 2005. \nB Earlier the word “and” substituted by the Finance Act, 2005. \nC Earlier inserted by the Finance Act, 2005. \nD Earlier the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and words “(vi) cotton yarn” omitted by the Finance Act, 2005. \nF Inserted by the Finance Act, 2005. \nA[PART IV \n[","quote_sha256":"4e2084a856b8074f4d3f905174f8ccd1813992aac485768893d01b7eb804ce14","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79a4a2ff5d483b1dc629","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856675,"character_end":1856692,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856505,"character_end":1856922,"quote":"Earlier the word “and” substituted by the Finance Act, 2005. \nC Earlier inserted by the Finance Act, 2005. \nD Earlier the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and words “(vi) cotton yarn” omitted by the Finance Act, 2005. \nF Inserted by the Finance Act, 2005. \nA[PART IV \n[goods not covered by Part I, II and III] \nS.No. \nDescription \n(i) \nraw cotton \n(ii","quote_sha256":"4f16248c71f8ac2a4700fbc82c195e7095863a605774f448d85d8e8b8b149d51","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c1af3f6941ffa56f52f","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856770,"character_end":1856787,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856600,"character_end":1857017,"quote":" Act, 2005. \nD Earlier the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and words “(vi) cotton yarn” omitted by the Finance Act, 2005. \nF Inserted by the Finance Act, 2005. \nA[PART IV \n[goods not covered by Part I, II and III] \nS.No. \nDescription \n(i) \nraw cotton \n(ii) \nCotton yarn \n(iii) \nsuch other goods as may be notified by the Central Board \nof Revenue]” \n","quote_sha256":"201f28035348a19916359317e18a36fbba13581232e67756858c945dad7ca3c9","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a68abd4d5f2f8ffbd23b","source":"pk-code-f40603913b933194","title":"F Inserted by the Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856790,"character_end":1856825,"quote":"F Inserted by the Finance Act, 2005","quote_sha256":"9a66a0a7b9d86a47bb2f6c4730968e7f562c7e367a6cab0ec8d495fd04b210e6","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856620,"character_end":1857055,"quote":"er the figure and word “(i) raw cotton” omitted by the Finance Act, 2005. \nE Earlier the bracket, figures and words “(vi) cotton yarn” omitted by the Finance Act, 2005. \nF Inserted by the Finance Act, 2005. \nA[PART IV \n[goods not covered by Part I, II and III] \nS.No. \nDescription \n(i) \nraw cotton \n(ii) \nCotton yarn \n(iii) \nsuch other goods as may be notified by the Central Board \nof Revenue]” \nA Earlier added by the Finance Act, 20","quote_sha256":"73d028f88059f192f15cc98c5441b28005edd2e334ff05ecb4e745d0229865bc","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-31d963ab1371755f2bab","source":"pk-code-f40603913b933194","title":"Finance Act, 2005","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1857040,"character_end":1857057,"quote":"Finance Act, 2005","quote_sha256":"1655dbd123d4f39f20990cafb015deedc241d895ae25a4cfd4c8205d90700326","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1856870,"character_end":1857059,"quote":"I and III] \nS.No. \nDescription \n(i) \nraw cotton \n(ii) \nCotton yarn \n(iii) \nsuch other goods as may be notified by the Central Board \nof Revenue]” \nA Earlier added by the Finance Act, 2005. ","quote_sha256":"bf17aa5d25d34871e270dbdce17a90ad181c3f29be65daeccff46e3c4e961352","reader_fragment":"p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1856000-1857600-dfac96eff9c3d704","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-80070ef849355d64ae06","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859371,"character_end":1859388,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859201,"character_end":1859489,"quote":"e effect that such rent expense has been actually incurred during \nthe tax year:  \n                                            \n \n \n1The word “Income” substituted by the Finance Act, 2018 \n2 Clause (aa) inserted by the Finance Act, 2025. \n3 Clause (ba) inserted by the Finance Act, 2025. ","quote_sha256":"b20b01ba2520f2acbe2da6e40a1be6d322bbe45ed2eee93483e165c3b2f49a29","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5e7e3367df8d6a2a7d5d","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859420,"character_end":1859437,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859250,"character_end":1859489,"quote":" incurred during \nthe tax year:  \n                                            \n \n \n1The word “Income” substituted by the Finance Act, 2018 \n2 Clause (aa) inserted by the Finance Act, 2025. \n3 Clause (ba) inserted by the Finance Act, 2025. ","quote_sha256":"7f08f578f353f454c5cf17a5660d80f70321bedbfb1811e01faee368f997b2c4","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bf3be629bbb0da7195ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859470,"character_end":1859487,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1859300,"character_end":1859489,"quote":"                            \n \n \n1The word “Income” substituted by the Finance Act, 2018 \n2 Clause (aa) inserted by the Finance Act, 2025. \n3 Clause (ba) inserted by the Finance Act, 2025. ","quote_sha256":"cd6ea9dea2f205a9ba83bcf252b1868e3166f9f7948b236b2fa058d37980d42d","reader_fragment":"p-r-2b2ba404-1859200-1860800-e1281333998d0b51","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1859200-1860800-e1281333998d0b51","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9ec69a71b3746aa4cf2b","source":"pk-code-f40603913b933194","title":"Substituted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861583,"character_end":1861619,"quote":"Substituted by the Finance Act, 2009","quote_sha256":"3ed1551babcad090297943df104a8844a2a4d0103f7c156d3bef86989b1394a7","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861413,"character_end":1861849,"quote":"rovisioning for the year shall be allowed and this \nprovisioning shall be allowable from the first day of July, 2010] 6[: \n                                            \n1 Substituted by the Finance Act, 2009. The substituted sub-rule (c) read as follows: \n  “(c)  Provisions for classified advances and off balance sheet items shall be allowed in \naccordance with the provisions of sections 29 and 29A.” \n2 Inserted by the Finance Act, 2","quote_sha256":"1b9fcf0958001e7289adcdd4f26b2ff5824eec79d1cced43f237c813021ebbc1","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ed36ac804f22997fdd18","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861819,"character_end":1861852,"quote":"Inserted by the Finance Act, 2010","quote_sha256":"c36fdc4a90da2f724fe3a645e797ef219b17e998802c0ea36dcf3f6172c0345f","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861649,"character_end":1862082,"quote":" read as follows: \n  “(c)  Provisions for classified advances and off balance sheet items shall be allowed in \naccordance with the provisions of sections 29 and 29A.” \n2 Inserted by the Finance Act, 2010. \n3 Proviso substituted by the Finance Act, 2011. The substituted proviso read as follows: \n“Provided that if provisioning is less than 1% of the advances, then actual provisioning \nfor the year shall be allowed.” \n4 Inserted by ","quote_sha256":"3e14995dc5d0c6f378ad940c12667cac1f86ede232997346e3b12a63d4262a80","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2673942dba26e973d43f","source":"pk-code-f40603913b933194","title":"Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861884,"character_end":1861901,"quote":"Finance Act, 2011","quote_sha256":"c42875ecf8ffce527970e5d23115afb66527f570a52f57b4dca2ff8a26c83e1d","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861714,"character_end":1862131,"quote":" off balance sheet items shall be allowed in \naccordance with the provisions of sections 29 and 29A.” \n2 Inserted by the Finance Act, 2010. \n3 Proviso substituted by the Finance Act, 2011. The substituted proviso read as follows: \n“Provided that if provisioning is less than 1% of the advances, then actual provisioning \nfor the year shall be allowed.” \n4 Inserted by the Finance Act, 2011. \n5 Inserted by the Finance","quote_sha256":"383ccce32dca00d9a5e70442e3dbff6be6321e338b5f3a2cdd9d30d0f2efbf08","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-51e504ebda72a85c2c0e","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1862070,"character_end":1862103,"quote":"Inserted by the Finance Act, 2011","quote_sha256":"0a4a51a917aad87a05bb8a74be1287e4e4c42b0a9e97954c7d18404b9ed05f54","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861900,"character_end":1862219,"quote":"1. The substituted proviso read as follows: \n“Provided that if provisioning is less than 1% of the advances, then actual provisioning \nfor the year shall be allowed.” \n4 Inserted by the Finance Act, 2011. \n5 Inserted by the Finance Act, 2011. \n6 Full stop substituted and new proviso inserted by the Finance Act, 2025. ","quote_sha256":"fe3f2b9299d5c1aa2ff32e3cd9ca297a45fbdaea904339b8e2b7acbe8b8ac52f","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-98fd5f0e6d58b0c4571f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2011","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1862108,"character_end":1862141,"quote":"Inserted by the Finance Act, 2011","quote_sha256":"0a4a51a917aad87a05bb8a74be1287e4e4c42b0a9e97954c7d18404b9ed05f54","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1861938,"character_end":1862219,"quote":"lows: \n“Provided that if provisioning is less than 1% of the advances, then actual provisioning \nfor the year shall be allowed.” \n4 Inserted by the Finance Act, 2011. \n5 Inserted by the Finance Act, 2011. \n6 Full stop substituted and new proviso inserted by the Finance Act, 2025. ","quote_sha256":"64560e416e7255ff49f14cf80451454caadd0e3c80a939e668fa9a78a3ce290e","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-613de06d0f7f91c34351","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1862200,"character_end":1862217,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1862030,"character_end":1862219,"quote":"ing \nfor the year shall be allowed.” \n4 Inserted by the Finance Act, 2011. \n5 Inserted by the Finance Act, 2011. \n6 Full stop substituted and new proviso inserted by the Finance Act, 2025. ","quote_sha256":"3526070906cff641d9dc56bd1a295883bccbaebd17f72356a42310a92a3746cc","reader_fragment":"p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1860800-1862400-c3544eb6dd92aa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da57b84653e455310889","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864191,"character_end":1864208,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864021,"character_end":1864313,"quote":"“loss” are taxable as the respective \nprovisions have been allowed under this clause 3[; and] \n \n                                            \n1 Explanation added through Finance Act, 2019. \n2 The word “and” omitted by the Finance Act, 2025. \n3 Full stop substituted by the Finance Act, 2025. ","quote_sha256":"73338d1a1cef65223c265debcef4d15a657d3b14137ac3ab96c43016583c9dae","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-75bb91b622715ca7b9b5","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864243,"character_end":1864260,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864073,"character_end":1864313,"quote":"e been allowed under this clause 3[; and] \n \n                                            \n1 Explanation added through Finance Act, 2019. \n2 The word “and” omitted by the Finance Act, 2025. \n3 Full stop substituted by the Finance Act, 2025. ","quote_sha256":"470e9bae89711125dbc6a37e486a71a74dcf55523c67ddf574d4a99274fa6e0a","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0c85fc4d6559e9154acc","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864294,"character_end":1864311,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1864124,"character_end":1864313,"quote":"                                      \n1 Explanation added through Finance Act, 2019. \n2 The word “and” omitted by the Finance Act, 2025. \n3 Full stop substituted by the Finance Act, 2025. ","quote_sha256":"5d2fce9f08ee5534ae2260ebf65a33b1582652630a733769f3ba0ba21dc7616d","reader_fragment":"p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1864000-1865600-82c06b9ee224bee0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6fc116824d3fcd1d9f45","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1865992,"character_end":1866009,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1865822,"character_end":1866239,"quote":"ied by the \ntaxpayer under the Prudential Regulations issued by the SBP, 6[ ] \n                                            \n1 Serial numbers (iv) and (v) inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2009. Earlier sub-rule (d) was omitted by the Finance Act, 2008 which \nread as follows: \n“(d) The amount claimed as expense, on account of “irrecoverable debt” classified under the \nPrudential Regu","quote_sha256":"66cb56e8b2796bbdec317da47b3bd9363207ce672ae7bc18ebf7716d7517e99b","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-0fa96800e2bf5f90c142","source":"pk-code-f40603913b933194","title":"Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866029,"character_end":1866046,"quote":"Finance Act, 2009","quote_sha256":"5188fd4fefdbdbe1a2aee98a8885f7fcb8ba0d6d0e313ee6076d241d72cfce94","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1865859,"character_end":1866276,"quote":"tial Regulations issued by the SBP, 6[ ] \n                                            \n1 Serial numbers (iv) and (v) inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2009. Earlier sub-rule (d) was omitted by the Finance Act, 2008 which \nread as follows: \n“(d) The amount claimed as expense, on account of “irrecoverable debt” classified under the \nPrudential Regulations issued by the State Bank of P","quote_sha256":"75c04aa5a25cb8f37b3b2b1b909413fc2c1409442bf79c3ac6e7163d5c03dc47","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-657debb3d9e2d75de790","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866088,"character_end":1866105,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1865918,"character_end":1866335,"quote":"                           \n1 Serial numbers (iv) and (v) inserted by the Finance Act, 2025. \n2Inserted by the Finance Act, 2009. Earlier sub-rule (d) was omitted by the Finance Act, 2008 which \nread as follows: \n“(d) The amount claimed as expense, on account of “irrecoverable debt” classified under the \nPrudential Regulations issued by the State Bank of Pakistan as “substandard”, shall not be allowed.” \n3 sub-rul","quote_sha256":"143d720321bce3e4bfb3eb41cc6df73a0fb5d9606a70c357de92e2cb7fa92563","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-79a4dc5f50b6b3c76f1f","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866360,"character_end":1866377,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866190,"character_end":1866607,"quote":"rable debt” classified under the \nPrudential Regulations issued by the State Bank of Pakistan as “substandard”, shall not be allowed.” \n3 sub-rule (d) substituted by the Finance Act, 2024. The substituted sub-rule read as follows: \n “[(d) The amount of “bad debts” classified as “sub-standard” 3[“or doubtful”] under the Prudential \nRegulations issued by the State Bank of Pakistan shall not be allowed as expense.]” ","quote_sha256":"eaadb1129521dd3b1795ea4176e66335dbe9434d4f9f2c57e774e302a6cc6c53","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2edf3eba43653fe738b3","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866640,"character_end":1866657,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866470,"character_end":1866887,"quote":"sub-standard” 3[“or doubtful”] under the Prudential \nRegulations issued by the State Bank of Pakistan shall not be allowed as expense.]” \n4 Sub-rule (da) inserted by the Finance Act, 2024. \n5 Inserted by the Finance Act, 2009. Earlier sub-rule (e) was omitted by the Finance Act, 2008 which \nread as follows: \n“(e) Where any addition made under paragraph (d) is reclassified by the taxpayer as ‘doubtful’ or \n‘loss’, ","quote_sha256":"c67b1019ea6617e0f859c3cebd581877af30e9aaae7f849713439d6535ec802c","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7e689d545ac9d6b10a90","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866662,"character_end":1866695,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866492,"character_end":1866925,"quote":"ubtful”] under the Prudential \nRegulations issued by the State Bank of Pakistan shall not be allowed as expense.]” \n4 Sub-rule (da) inserted by the Finance Act, 2024. \n5 Inserted by the Finance Act, 2009. Earlier sub-rule (e) was omitted by the Finance Act, 2008 which \nread as follows: \n“(e) Where any addition made under paragraph (d) is reclassified by the taxpayer as ‘doubtful’ or \n‘loss’, under the Prudential Regulations issue","quote_sha256":"73d699514dc0445db9241dbcccf0066227a19820cdcc03bd4d9e18c15fb47bb6","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6df903c7b3e5ad21a218","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866737,"character_end":1866754,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866567,"character_end":1866984,"quote":"stan shall not be allowed as expense.]” \n4 Sub-rule (da) inserted by the Finance Act, 2024. \n5 Inserted by the Finance Act, 2009. Earlier sub-rule (e) was omitted by the Finance Act, 2008 which \nread as follows: \n“(e) Where any addition made under paragraph (d) is reclassified by the taxpayer as ‘doubtful’ or \n‘loss’, under the Prudential Regulations issued by the State Bank of Pakistan, a deduction shall be \nallo","quote_sha256":"0190c347888582cd199a49e970e9ecfbef95b2aa1e052a7872493b52795e889f","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7673d761da577ebc9ca6","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867075,"character_end":1867092,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1866905,"character_end":1867094,"quote":"al Regulations issued by the State Bank of Pakistan, a deduction shall be \nallowed in computing the income for that tax year.” \n6 Words “as ‘doubtful’ or” omitted though Finance Act, 2019. ","quote_sha256":"9c5c2f548dc78fd7d2e2049ef713b0e4beba6c768ef8a500d4a11bb836709c9a","reader_fragment":"p-r-2b2ba404-1865600-1867200-10431141558a43d3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1865600-1867200-10431141558a43d3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-be7fb200802f605f5440","source":"pk-code-f40603913b933194","title":"SEVENTH SCHEDULE TO THE INCOME TAX ORDINANCE, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867699,"character_end":1867750,"quote":"SEVENTH SCHEDULE \nTO THE INCOME TAX ORDINANCE, 2001","quote_sha256":"359dd7367b6ac6af2d52f4b1479a04ba8ed75f09437e56f7f35431faaca90fb0","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1867529,"character_end":1867980,"quote":"lause (c), shall be on the \nfollowing format, namely:- \n \n \n[On the Letterhead of the External Auditor-Chartered Accountant \nFirm]  \n \nCERTIFICATE UNDER RULE 1(C) OF THE SEVENTH SCHEDULE \nTO THE INCOME TAX ORDINANCE, 2001 FOR TAX YEAR \n____________  \n \nTo:  \n \nThe Commissioner Inland Revenue, Zone-, Federal Board of \nRevenue,  \n \nI, the undersigned statutory auditor of [Name of Banking Company], \nhaving conducted the audit of the annual financial ","quote_sha256":"14314b3a4d396a52d27b08bd1c15103deaeffafc42c142f25fba2bfc7b50633d","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1ed81f4df79203f40d21","source":"pk-code-f40603913b933194","title":"Seventh Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868242,"character_end":1868293,"quote":"Seventh Schedule to the \nIncome Tax Ordinance, 2001","quote_sha256":"3fa7d6ed4a33d05308a13be2861de0a2b7d1c6c2ea6ef6f8e10591591a986b06","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868072,"character_end":1868523,"quote":"andards and the requirements of the Prudential Regulations issued \nby the State Bank of Pakistan (SBP), the International Financial \nReporting Standard (IFRS) 9, and the Seventh Schedule to the \nIncome Tax Ordinance, 2001, hereby certify the following: \n \nTable-1 \nCategory wise Gross Provisions \"In Rupees\" \nParticulars \nAllowed \nunder SBP \nPrudential \nRegulations: \nRecognized \nunder IFRS \n9: \nDisclosed \nin Annual \nAccounts \nEligible for \nDeduction","quote_sha256":"49048a2692fff70826ca8560a1716cdc105c02f52c65de3278facc764652ba41","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ca353c28786d202650f","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868761,"character_end":1868794,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868591,"character_end":1869024,"quote":"xxx) \nDoubtful \n(xxxx) \n  \n(xxxx) \n(xxxx) \nLoss \n(xxxx) \n  \n(xxxx) \n(xxxx) \nGeneral \nProvision \n(xxxx) \n  \n(xxxx) \n(xxxx) \n                                            \n1 Inserted by the Finance Act, 2009. Earlier sub-rule (f) was omitted by the Finance Act, 2008 which \nread as follows: \n“(f) Where any addition made under paragraph (d) is reclassified by the taxpayer in a subsequent \nyear as ‘recoverable’, a deduction shall be all","quote_sha256":"42b4f216c640d7add7586f61ab71406338ff17885466c21e820ac220dfdbff96","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d17de4b2b5d175245ccd","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868836,"character_end":1868853,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868666,"character_end":1869083,"quote":"\nGeneral \nProvision \n(xxxx) \n  \n(xxxx) \n(xxxx) \n                                            \n1 Inserted by the Finance Act, 2009. Earlier sub-rule (f) was omitted by the Finance Act, 2008 which \nread as follows: \n“(f) Where any addition made under paragraph (d) is reclassified by the taxpayer in a subsequent \nyear as ‘recoverable’, a deduction shall be allowed in computing the income for that tax year.” \n2 Clause ","quote_sha256":"2022e7d4dcd8286192818053dea53f60029b309285f575756c9c87f94ceb216f","reader_fragment":"p-r-2b2ba404-1867200-1868800-fb591f279396911b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1867200-1868800-fb591f279396911b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f472c25fa7ead9dd7dd","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1869104,"character_end":1869121,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1868934,"character_end":1869123,"quote":"lassified by the taxpayer in a subsequent \nyear as ‘recoverable’, a deduction shall be allowed in computing the income for that tax year.” \n2 Clause (fa) inserted by the Finance Act, 2025. ","quote_sha256":"89cb4c9966e17ad9815b1e003cae61ac6517f067bffa22e76dae96542ab66b80","reader_fragment":"p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-75e6cd4dc1384cb8fe52","source":"pk-code-f40603913b933194","title":"Seventh Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870427,"character_end":1870477,"quote":"Seventh Schedule to the Income Tax Ordinance, 2001","quote_sha256":"28ff1fddb4fd5902feccc3bbd11eb22165ddce5d572116cd5315f48ee7e55dfa","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870257,"character_end":1870707,"quote":" disclosures made in the audited financial statements of the \nbanking company; and \n(iv) \nThe eligibility criteria specified in clause (c), (d) and (e) of Rule \n1 of the Seventh Schedule to the Income Tax Ordinance, 2001. \n \nThis certificate is issued specifically for the purpose of compliance with the \nproviso to Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, \n2001, as applicable for the tax year 2025 and onwards. \n \nFor and on b","quote_sha256":"1cbf48d769669ff94157962753dc6c6c6ebf91be9c8e02ccfe55191fc8d97b32","reader_fragment":"p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1868800-1870400-d0be3f8c59506b1f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd2f1dc8b8ad8d4d0676","source":"pk-code-f40603913b933194","title":"Seventh Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870590,"character_end":1870641,"quote":"Seventh Schedule to the Income Tax Ordinance, \n2001","quote_sha256":"b9b1a3e260b50cd16ea31dfcb3e8befcb6c9d5484e744f1bd3aa7b1ff13fcf23","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1870420,"character_end":1870783,"quote":"of the Seventh Schedule to the Income Tax Ordinance, 2001. \n \nThis certificate is issued specifically for the purpose of compliance with the \nproviso to Rule 1(c) of the Seventh Schedule to the Income Tax Ordinance, \n2001, as applicable for the tax year 2025 and onwards. \n \nFor and on behalf of  \n[Name of Audit Firm and Signing Partner] \nChartered Accountants] ","quote_sha256":"dfe1f49f4b5157993a1ed252c51a84b20eaae95c7faf65749dba98a4ab5977c7","reader_fragment":"p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1870400-1872000-a23418fd7600ee8b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18538d7db91036d2acdf","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872877,"character_end":1872894,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872707,"character_end":1873124,"quote":"y or a part of the liability to \nwhich the deduction relates is not paid within three years of \n                                            \n1 Expression inserted by the Finance Act, 2025. \n2 Expression “application of international accounting standards 39 and 40” substituted by the Finance \nAct, 2024. \n3 Expression “any applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted b","quote_sha256":"8ba2744c4c865d64a33f3327d22bd7fcee9c3c115ec9d49d76b9c3780dbd522f","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9c2ffad3ed0f300fa48b","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872991,"character_end":1873009,"quote":"Finance \nAct, 2024","quote_sha256":"6730d42584c158d26056d009a44589c935188306c4cd703f65e77943387d3a47","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872821,"character_end":1873239,"quote":"                          \n1 Expression inserted by the Finance Act, 2025. \n2 Expression “application of international accounting standards 39 and 40” substituted by the Finance \nAct, 2024. \n3 Expression “any applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explana","quote_sha256":"3cf73ebb3d7cb08dba11cc547fac29713f3c4b76f17f5a83ed03536fc55a72f1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a611b53c26e9d6ec599d","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873081,"character_end":1873098,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872911,"character_end":1873278,"quote":"application of international accounting standards 39 and 40” substituted by the Finance \nAct, 2024. \n3 Expression “any applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explanation added through Finance Act, 2019.  ","quote_sha256":"270fb966e31c95995cdf22bb0e59019f433faaecb522e4a12915bd010dd62635","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c83f9a0c071af80a52ca","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873130,"character_end":1873147,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1872960,"character_end":1873278,"quote":" 39 and 40” substituted by the Finance \nAct, 2024. \n3 Expression “any applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explanation added through Finance Act, 2019.  ","quote_sha256":"e42e63e7b3bc0b35c6c1b00bf70f5e3b4bc5c4469347789ec3eaf2c542195f5f","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a8ec5514355c70491d09","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873176,"character_end":1873193,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873006,"character_end":1873278,"quote":"024. \n3 Expression “any applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explanation added through Finance Act, 2019.  ","quote_sha256":"c95b29ae9fa077d34b8b8b8131d2acaf51b0af52279a750376cdbb48fbbc1e49","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5ca43e6e22e47e6ea61c","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873198,"character_end":1873228,"quote":"Added by the Finance Act, 2017","quote_sha256":"4d5fbb19ce493e3868a53f709b9e419cb494fcae31a0d5533b2ac6a7fed80255","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873028,"character_end":1873278,"quote":"y applicable accounting standard” substituted by the Finance Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explanation added through Finance Act, 2019.  ","quote_sha256":"f2d8a331f0ea5229a929e6bb149dc60b48538a35789edcb7340578b2722c067b","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e0c681c572860aada06e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873258,"character_end":1873275,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1873088,"character_end":1873278,"quote":" Act, 2025. \n4 Expression inserted by the Finance Act, 2025. \n5 Proviso inserted by the Finance Act, 2025. \n6 Added by the Finance Act, 2017 \n7 Explanation added through Finance Act, 2019.  ","quote_sha256":"e4afb9312c8169ed1317635acd544a5378107adb95f920b01d86a929144cc540","reader_fragment":"p-r-2b2ba404-1872000-1873600-07f6221782300b7e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1872000-1873600-07f6221782300b7e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-807ec4af9e120fe50159","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1875642,"character_end":1875659,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1875472,"character_end":1875662,"quote":"rized Dealer shall mean the \n‘Diversified Payment Rights’, ‘Special Purpose Vehicle’ and ‘Authorized \n                                            \n1 Rule 3A added by the Finance Act, 2024.  ","quote_sha256":"8b74587307b06d966deb6cb0a7213f1c3a6fbabad7849374cb03b09e9b702b53","reader_fragment":"p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1875200-1876800-3f25cb33768dfa54","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dd3736f99dbd1e6fdb4c","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1877566,"character_end":1877583,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1877396,"character_end":1877723,"quote":" company shall furnish to the \nCommissioner an estimate of the amount of tax payable by it \n                                            \n1The word “equal” omitted by the Finance Act, 2018. \n2The expression “except sub section (4A) and (6)” omitted by the Finance Act, 2018. \n3 Inserted by S.R.O. 561(I)/2012, dated 29.05.2012. ","quote_sha256":"dc5d07e81c8f817b1dfa0e40ab5b6f6bce8afffc583ebf600c74bea7f009ead8","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7243dc5b0cff5a42e7b7","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1877651,"character_end":1877668,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1877481,"character_end":1877723,"quote":"by it \n                                            \n1The word “equal” omitted by the Finance Act, 2018. \n2The expression “except sub section (4A) and (6)” omitted by the Finance Act, 2018. \n3 Inserted by S.R.O. 561(I)/2012, dated 29.05.2012. ","quote_sha256":"110f0b489f89e995f1d69fac556da9bdfe94e2a697d38f00a7d9f5db4c92613f","reader_fragment":"p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1876800-1878400-6fe64fb5873595a9","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5f489cde07030d80d3ad","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1878695,"character_end":1878712,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1878525,"character_end":1878942,"quote":"rt I of the First \nSchedule. 1[     ] \n \n \n2[  ] \n \n \n3[  ] \n \n \n4[  ] \n \n \n5[  ] \n \n \n6[  ] \n                                            \n1The expression omitted by the Finance Act, 2015. The omitted expression read as follows:-  \n“The net income from “Dividend” and net income from “Capital Gains on sale of shares of listed \ncompanies” shall be taxed at the rate of ten 1[and twelve and a half, respectively:” \n2Fi","quote_sha256":"a4a510d7a7b669f6ed1e05c861c54c213b6343e3240dc82f5228b6d2bcadf4a6","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-09d82650a1f05792f55e","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1878969,"character_end":1878986,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1878799,"character_end":1879216,"quote":"come from “Capital Gains on sale of shares of listed \ncompanies” shall be taxed at the rate of ten 1[and twelve and a half, respectively:” \n2First proviso omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n \n“Provided that where the shares of listed companies are disposed of within one year of the date of \nacquisition, the gain shall be taxed at the rate provided in Division II of Part I of t","quote_sha256":"a7f10b4eceac0458bd3e022fc9992afda62314d68b39831968ffab5c1587e1fe","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d5fa97f57365832981c1","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879269,"character_end":1879286,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879099,"character_end":1879516,"quote":"thin one year of the date of \nacquisition, the gain shall be taxed at the rate provided in Division II of Part I of the First Schedule:” \n3 Second proviso omitted by the Finance Act, 2015. The omitted proviso read as follows:-  \n \n“Provided further that the “Dividend” received by a banking company from its asset management \ncompany shall be taxed at the rate of 20%:” \n4Third proviso omitted by the Finance Act, 201","quote_sha256":"584e2d711e7c4d1c7dc18c19cab6b4d06a63eeb4e22828bccebea092b2a1cbda","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-919550fa490dd34059e1","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879500,"character_end":1879517,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879330,"character_end":1879747,"quote":"“Provided further that the “Dividend” received by a banking company from its asset management \ncompany shall be taxed at the rate of 20%:” \n4Third proviso omitted by the Finance Act, 2015. The omitted proviso read as follows:- \n“Provided also that the dividend received from Money Market Funds and Income Funds shall be \ntaxed at the rate of 25% for tax year 2013onwards.” \n \n5Rule (6A) omitted by the Finance Act, 20","quote_sha256":"cb2a87344d26ad456f1862e8ac6995486558b32c2a10d1691d0d0e95d1977b3f","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5b391b23c9e59fb99714","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879732,"character_end":1879749,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879562,"character_end":1879979,"quote":"vided also that the dividend received from Money Market Funds and Income Funds shall be \ntaxed at the rate of 25% for tax year 2013onwards.” \n \n5Rule (6A) omitted by the Finance Act, 2015. The omitted rule (6A) read as follows:- \n“6A. For the purpose of rule 6, net income from dividend shall be computed according to the \nfollowing formula, namely:- \n(A/C) × B \n \nWhere- \n \n \nA  \nis the total amount of expenditure a","quote_sha256":"6a1379ae14a8fa7af7ce87a09e8ceb4bfd17160eb4371ca6fe2cb9c8b039f547","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4b8776a9dfb394ea1a82","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1880144,"character_end":1880161,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1880000-1881600-10cafda25e692131","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1880000-1881600-10cafda25e692131","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1879974,"character_end":1880203,"quote":"ure as per this Schedule; \n \n \nB  \nis the gross amount of dividend received; and \n \n \nC  \nis the gross amount of receipts including dividend.” \n6Rule (6B) omitted by the Finance Act, 2015. The omitted rule (6B) read as follows:- ","quote_sha256":"305a893d332cf1ca3b152d6cc0cc4333ef1afd89c944c40d918c52faa302f1b7","reader_fragment":"p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1878400-1880000-ca21c7b6b807c19d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-2ae310eb3f4aed1f5cda","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1882358,"character_end":1882375,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1882188,"character_end":1882437,"quote":"r this Schedule; \n \n  \nB \n is the gross amount of capital gains; and \n \n  \nC \n is the gross amount of receipts including capital gains.” \n1New rule (6C) inserted through Finance Act, 2019. \n2 The word “onwards” substituted by the Finance Act, 2021. ","quote_sha256":"2aa40484caab13df59f03dbcd1e94909316a11a14fb91e636bd12a3eff0a4ea2","reader_fragment":"p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-804c9276079d4607b131","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1882418,"character_end":1882435,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1882248,"character_end":1882437,"quote":"ins; and \n \n  \nC \n is the gross amount of receipts including capital gains.” \n1New rule (6C) inserted through Finance Act, 2019. \n2 The word “onwards” substituted by the Finance Act, 2021. ","quote_sha256":"d379f8899513ea27b6cb246536af3e350f82060b363aa46fed312d7127502855","reader_fragment":"p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1881600-1883200-65c697e81ad194dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e2f8c088fc8c41476ebf","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1883915,"character_end":1883932,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1883200-1884800-22daaea136d34889","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1883200-1884800-22daaea136d34889","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1883745,"character_end":1884162,"quote":"it” at the end of the accounting \nperiod and as disclosed in the annual audited accounts:  \n                                            \n1 Sub-rules (6A) inserted by the Finance Act, 2021. \n2 Sub-rules (6A) substituted by the Finance Act, 2022. The substituted sub-rule read as follows: \n   “(6A) \nFor tax year 2022 onwards, the taxable income attributable to investment in the Federal   \nGovernment securities shall ","quote_sha256":"d8a488877a3ade3ff3e7aa38b96c8a2d57d37efee47b9793591259e3ffdfc0f2","reader_fragment":"p-r-2b2ba404-1883200-1884800-22daaea136d34889","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1883200-1884800-22daaea136d34889","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9daa162bac7cb6f4763a","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1883971,"character_end":1883988,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1883200-1884800-22daaea136d34889","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1883200-1884800-22daaea136d34889","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1883801,"character_end":1884218,"quote":"d in the annual audited accounts:  \n                                            \n1 Sub-rules (6A) inserted by the Finance Act, 2021. \n2 Sub-rules (6A) substituted by the Finance Act, 2022. The substituted sub-rule read as follows: \n   “(6A) \nFor tax year 2022 onwards, the taxable income attributable to investment in the Federal   \nGovernment securities shall be taxed at the rate of—  \n (i)  40% instead of rate pro","quote_sha256":"aea05585d19bc2cf186a1f853b3b749afc3dd08304c80b9a5b110c1479e9dcc2","reader_fragment":"p-r-2b2ba404-1883200-1884800-22daaea136d34889","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1883200-1884800-22daaea136d34889","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a11f06988ab357d4755","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886550,"character_end":1886567,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886380,"character_end":1886797,"quote":"rovisions of section 4C are applicable for the tax year \n2023 and for all subsequent tax years.]  \n \n                                            \n1 Rule 7 omitted by the Finance Act, 2008. The omitted rule 7 read as follows: \n“7. \nThe provisions of section 113 shall apply to banking companies as they apply to any other \nresident company.” \n2 Inserted by the Finance Act, 2009. \n3 Sub-rules (7B) and (7C) inserted by","quote_sha256":"f6ff47283d648fa82e7d33f635d19bb525ea6b5291358c53bbd3372518aec7c6","reader_fragment":"p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1884800-1886400-3a7b10cf1db90492","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bd8e6b83f8987eaeb0c3","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2009","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886724,"character_end":1886757,"quote":"Inserted by the Finance Act, 2009","quote_sha256":"f912ae5784a46ede9924337b32e505cf8db8dc2396a776841d0ab65358cc4002","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886554,"character_end":1886987,"quote":"nce Act, 2008. The omitted rule 7 read as follows: \n“7. \nThe provisions of section 113 shall apply to banking companies as they apply to any other \nresident company.” \n2 Inserted by the Finance Act, 2009. \n3 Sub-rules (7B) and (7C) inserted by the Finance Act, 2010. \n4 The expression “year 2015, 2016 and 2017” substituted by the Finance Act, 2018. \n5 The figure “2020” substituted by “2021” through Finance Act, 2020 dated 30th Jun","quote_sha256":"41e341a32cf99bc2740f30f39afdce6d76bbba0e5208bdd98c4a2866bb02ca8f","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6b2335c93525682a5d95","source":"pk-code-f40603913b933194","title":"Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886802,"character_end":1886819,"quote":"Finance Act, 2010","quote_sha256":"cf89120da5737496ae46947afcd09d847be06402f5df11e1e36ebffe97137faf","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886632,"character_end":1887049,"quote":"tion 113 shall apply to banking companies as they apply to any other \nresident company.” \n2 Inserted by the Finance Act, 2009. \n3 Sub-rules (7B) and (7C) inserted by the Finance Act, 2010. \n4 The expression “year 2015, 2016 and 2017” substituted by the Finance Act, 2018. \n5 The figure “2020” substituted by “2021” through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “to 2021” substituted by the Finance","quote_sha256":"bd9ff208beea714b413dadf6752a5cfe71f822bb04390f00082be15840720084","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-032fbb82b5bf7941698b","source":"pk-code-f40603913b933194","title":"Finance Act, 2018","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886885,"character_end":1886902,"quote":"Finance Act, 2018","quote_sha256":"cdfcf4556bf24e9fc593de01ae89efaed899b3abb5f63b5f00a5582d9368cc7c","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886715,"character_end":1887132,"quote":"any.” \n2 Inserted by the Finance Act, 2009. \n3 Sub-rules (7B) and (7C) inserted by the Finance Act, 2010. \n4 The expression “year 2015, 2016 and 2017” substituted by the Finance Act, 2018. \n5 The figure “2020” substituted by “2021” through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “to 2021” substituted by the Finance Act, 2021. Earlier this expression was substituted \nthrough Tax Laws (Amendment) O","quote_sha256":"ace15fafdad7bd82d434ef2bcb4a0dcfe5ab027ce259b878a188a6a4ef9b3e47","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-88c0134b03d8dc81d9bb","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886955,"character_end":1886972,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886785,"character_end":1887202,"quote":" inserted by the Finance Act, 2010. \n4 The expression “year 2015, 2016 and 2017” substituted by the Finance Act, 2018. \n5 The figure “2020” substituted by “2021” through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “to 2021” substituted by the Finance Act, 2021. Earlier this expression was substituted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n7 Full stop substituted by “colon” though Finance Act","quote_sha256":"c5fd0027833fd83c7ef45bcfd09e694bfc37f0ca6fe81474b455f05dc2eb25c4","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-636f159bc6868f375649","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887042,"character_end":1887059,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1886872,"character_end":1887289,"quote":"tuted by the Finance Act, 2018. \n5 The figure “2020” substituted by “2021” through Finance Act, 2020 dated 30th June, 2020 \n6 The expression “to 2021” substituted by the Finance Act, 2021. Earlier this expression was substituted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n7 Full stop substituted by “colon” though Finance Act, 2019. \n8 New proviso added through Finance Act, 2019.  \n9 Rule (7CA) inserted by the ","quote_sha256":"e21198814b1628a680579e868fe8d5ddd87b185c2a86813dc94e897e6c061a86","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f365f247d6a670a26f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887191,"character_end":1887208,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887021,"character_end":1887417,"quote":"” substituted by the Finance Act, 2021. Earlier this expression was substituted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n7 Full stop substituted by “colon” though Finance Act, 2019. \n8 New proviso added through Finance Act, 2019.  \n9 Rule (7CA) inserted by the Finance Act, 2022. \n10 The figure “2022” substituted by the Finance Act, 2023.  \n11 Explanation added by the Finance Act, 2024. ","quote_sha256":"557aa51e817d40918d956da3d37d2e4adad149d051ea1038ffadcc77ddc9a26e","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1d6b0fb78d381990a766","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887239,"character_end":1887256,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887069,"character_end":1887417,"quote":"this expression was substituted \nthrough Tax Laws (Amendment) Ordinance, 2021. \n7 Full stop substituted by “colon” though Finance Act, 2019. \n8 New proviso added through Finance Act, 2019.  \n9 Rule (7CA) inserted by the Finance Act, 2022. \n10 The figure “2022” substituted by the Finance Act, 2023.  \n11 Explanation added by the Finance Act, 2024. ","quote_sha256":"92b02081f7faf79ed50be5712964e8779dd9f3fcaa3ac825bb820587c0310328","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7ff25aeb64c45f862699","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887289,"character_end":1887306,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887119,"character_end":1887417,"quote":"(Amendment) Ordinance, 2021. \n7 Full stop substituted by “colon” though Finance Act, 2019. \n8 New proviso added through Finance Act, 2019.  \n9 Rule (7CA) inserted by the Finance Act, 2022. \n10 The figure “2022” substituted by the Finance Act, 2023.  \n11 Explanation added by the Finance Act, 2024. ","quote_sha256":"21162c32cd46e88f9e825d05df9670af79f62d2145297257be70529073b088cc","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-af3a962ff34205ea4e9f","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887349,"character_end":1887366,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887179,"character_end":1887417,"quote":"lon” though Finance Act, 2019. \n8 New proviso added through Finance Act, 2019.  \n9 Rule (7CA) inserted by the Finance Act, 2022. \n10 The figure “2022” substituted by the Finance Act, 2023.  \n11 Explanation added by the Finance Act, 2024. ","quote_sha256":"ed853d999bb8f951f2a032850dd574a796b2b79ecfc9fa5ffdb9cdd8f10e2450","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-7b67207c21a698f98563","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887398,"character_end":1887415,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1887228,"character_end":1887417,"quote":"ed through Finance Act, 2019.  \n9 Rule (7CA) inserted by the Finance Act, 2022. \n10 The figure “2022” substituted by the Finance Act, 2023.  \n11 Explanation added by the Finance Act, 2024. ","quote_sha256":"cda0a7eb5954bbf6a1f351d4bcb2058e36a501ac2eead562d8dd72a8430b683f","reader_fragment":"p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1886400-1888000-2d2ed56fec922793","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c7d0de7a0bf36e517509","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889565,"character_end":1889582,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889395,"character_end":1889745,"quote":"ing.- (l) The \ntaxable income arising from additional advances for low cost housing, for the tax \n                                            \n1 Rule (7CB) added by the  Finance Act, 2023.  \n2 Sub-rule (7D, 7E & 7F) inserted by through Finance Supplementary (Second Amendment) Act, 2019 \n3 Words “interest income” omitted through Finance Act, 2019.  ","quote_sha256":"529bd62d7ce7fb2abcf9185d133c2aa091c6c3a31b28673a246b537208f7ff46","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-64c94e7977c67a5deb3e","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889725,"character_end":1889742,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1889600-1891200-0276dd9acc7d12fa","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1889600-1891200-0276dd9acc7d12fa","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1889555,"character_end":1889745,"quote":"d by the  Finance Act, 2023.  \n2 Sub-rule (7D, 7E & 7F) inserted by through Finance Supplementary (Second Amendment) Act, 2019 \n3 Words “interest income” omitted through Finance Act, 2019.  ","quote_sha256":"8e7acf08a7705faf348837fd00f62a69efddec47793d4450592b5f7597e3e946","reader_fragment":"p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1888000-1889600-b7ba79ca223b55c0","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1f6fcfa329b3dd350e46","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1891955,"character_end":1891972,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1891785,"character_end":1891997,"quote":"d in Division II of Part 1 of the First Schedule. \n  \n                                            \n1Full stop substituted by colon thereafter new proviso inserted though Finance Act, 2020 dated 30th \nJune, 2020. ","quote_sha256":"525d9180c479da44da4027ac7113b04502bc6a784a72f09755fca6c9f10300bd","reader_fragment":"p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1891200-1892800-0ddd7f4ded01ae5b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d72eae6ca0387885911c","source":"pk-code-f40603913b933194","title":"Finance Act, 2008","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894495,"character_end":1894512,"quote":"Finance Act, 2008","quote_sha256":"0a91aece256f4cb4f8f7d4a7accf8655463f021b4278bf52810162b83d55a8e8","reader_fragment":"p-r-2b2ba404-1894400-1896000-24241607bc4a3196","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1894400-1896000-24241607bc4a3196","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1894325,"character_end":1894514,"quote":" the holding and subsidiary \ncompanies are banking companies. The accounts of the group companies shall be \n                                            \n1Inserted by the Finance Act, 2008. ","quote_sha256":"90fa90abde797c284e87edec941bb9f8ada631144bd73e3cab82658aad0c1942","reader_fragment":"p-r-2b2ba404-1892800-1894400-a9744f999fee9275","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1892800-1894400-a9744f999fee9275","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a137f17abd20d950ad79","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897034,"character_end":1897051,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1896864,"character_end":1897209,"quote":"with in the aforesaid rules shall apply, mutatis mutandis, to the \nbanking company. \n \n                                            \n1 Sub-rules (4) and (5) added by the  Finance Act, 2023. Earlier theses sub-rules were added through \nS.R.O Nos. 213(I)/2023 dated 22.02.2023 and 226(I)/2023 dated 27.02.2023.   \n2 Added by the Finance Act, 2010. ","quote_sha256":"fc8d5b5aa76ac172e419c65b989348045a434759caf22a942990aa5cbc10cd8d","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-f23d22fa090120fe82f9","source":"pk-code-f40603913b933194","title":"Added by the Finance Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897177,"character_end":1897207,"quote":"Added by the Finance Act, 2010","quote_sha256":"9aeb7adb6758238c811b5bc06664b7ce4042031f0207f7338b44d726cf2f00f5","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1897007,"character_end":1897209,"quote":" (4) and (5) added by the  Finance Act, 2023. Earlier theses sub-rules were added through \nS.R.O Nos. 213(I)/2023 dated 22.02.2023 and 226(I)/2023 dated 27.02.2023.   \n2 Added by the Finance Act, 2010. ","quote_sha256":"d134afc2f3fe27c573376e918578846ccf134bc4bbe21ef27f880f8de5155497","reader_fragment":"p-r-2b2ba404-1896000-1897600-449299b17e686424","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1896000-1897600-449299b17e686424","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c29dbc6ec788fa9c78de","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899378,"character_end":1899395,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899208,"character_end":1899557,"quote":"ers under the Ordinance to enforce furnishing of the \nsaid information including all penalty provisions.]. \n                                            \n1Inserted by the Finance Act, 2016. \n2 Inserted by the Finance Act, 2016. \n3Inserted by the Finance Act, 2016. \n4 Full-stop substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2016. ","quote_sha256":"b38645bf885b38d0cf9fc9c7e14a52e9bea09bc22e1705d148ccafd97c20c503","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-50b60748c95ea9dddbce","source":"pk-code-f40603913b933194","title":"Inserted by the Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899400,"character_end":1899433,"quote":"Inserted by the Finance Act, 2016","quote_sha256":"0f58420f22dfc813ad44304c182b10dc96545c0fcc82d6b2516f74ddc20c58af","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899230,"character_end":1899557,"quote":"e to enforce furnishing of the \nsaid information including all penalty provisions.]. \n                                            \n1Inserted by the Finance Act, 2016. \n2 Inserted by the Finance Act, 2016. \n3Inserted by the Finance Act, 2016. \n4 Full-stop substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2016. ","quote_sha256":"6129786b4e6176aeb195bd647f71c5fb33824318b8cebfecfa2b898c98fd4882","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1582ae095f6401655936","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899453,"character_end":1899470,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899283,"character_end":1899557,"quote":"uding all penalty provisions.]. \n                                            \n1Inserted by the Finance Act, 2016. \n2 Inserted by the Finance Act, 2016. \n3Inserted by the Finance Act, 2016. \n4 Full-stop substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2016. ","quote_sha256":"28c9b993280123666fc5a5892b1c5fe111b69cf62374301e86fcd35381099c51","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-55e6d0dd1a3df2459046","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899504,"character_end":1899521,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899334,"character_end":1899557,"quote":"                          \n1Inserted by the Finance Act, 2016. \n2 Inserted by the Finance Act, 2016. \n3Inserted by the Finance Act, 2016. \n4 Full-stop substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2016. ","quote_sha256":"0d41a1abfabb5080c8b37a09228e74ca6ea3df99712f006c70666d26bd54613c","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c789164dc28a2112ce0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899538,"character_end":1899555,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1899368,"character_end":1899557,"quote":"ed by the Finance Act, 2016. \n2 Inserted by the Finance Act, 2016. \n3Inserted by the Finance Act, 2016. \n4 Full-stop substituted by the Finance Act, 2016. \n5Added by the Finance Act, 2016. ","quote_sha256":"a85043dd068244f6a69dad7bde1a7881dd128197c90567cea4371b4d69fed4dc","reader_fragment":"p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1899200-1900800-c746dc64cb65002e","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-23a0b2d90d6d081b72f8","source":"pk-code-f40603913b933194","title":"Finance Act, 2016","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901879,"character_end":1901896,"quote":"Finance Act, 2016","quote_sha256":"ddc0365447e44a7a1689b1c7b18540967be6058626717b51e07fbd134b945c27","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901709,"character_end":1901990,"quote":"e 30, 2014, enquiries as to the nature and \nsources of amount invested shall not be made provided that — \n \n                                            \n1Inserted by the Finance Act, 2016. \n2The word “thirty” substituted by the Finance Act, 2017. \n3Added by the Finance Act, 2015. ","quote_sha256":"580f589bfc954be13b4e8f3b934ea7898cdc111398d823dd8d6d91beee6f6fda","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab3ca9b1e9e45c11eead","source":"pk-code-f40603913b933194","title":"Finance Act, 2017","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901937,"character_end":1901954,"quote":"Finance Act, 2017","quote_sha256":"1abd1705a9987b589183e1b1196be8beedc88adae2c1db3949d6ba3d7722798a","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901767,"character_end":1901990,"quote":"unt invested shall not be made provided that — \n \n                                            \n1Inserted by the Finance Act, 2016. \n2The word “thirty” substituted by the Finance Act, 2017. \n3Added by the Finance Act, 2015. ","quote_sha256":"39aa33f56aa3bb9474e61bc4e96171a6d9079592b7cc892bd59c4b8524d3caf4","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-5689b3400ace47836e7c","source":"pk-code-f40603913b933194","title":"Finance Act, 2015","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901971,"character_end":1901988,"quote":"Finance Act, 2015","quote_sha256":"c9f4787f664e30aa39efe70551d64fc8c013d7043069c606570c0f8cf9036782","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1901801,"character_end":1901990,"quote":"vided that — \n \n                                            \n1Inserted by the Finance Act, 2016. \n2The word “thirty” substituted by the Finance Act, 2017. \n3Added by the Finance Act, 2015. ","quote_sha256":"b02f1ecafd038f579c8d34ce7458acd13c04779d4d66ee1132c4fa366a2783e8","reader_fragment":"p-r-2b2ba404-1900800-1902400-dc962ee18da00623","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1900800-1902400-dc962ee18da00623","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b8b3ea9fc48f0e296d3d","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904776,"character_end":1904793,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904606,"character_end":1904896,"quote":"ny authority \nappointed under section 209 of this Ordinance, not below the level of an Additional \n                                            \n1 Rule 4A inserted by the Finance Act, 2023. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"d53ce4568294d2fd8d9a1e20292517f59a008da929420cd9e753044067b0dec3","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9e5832db2a281e03f469","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904876,"character_end":1904894,"quote":"Finance Act, \n2021","quote_sha256":"6cee4f25aeb94f85b513fb6a7ef1362375ead1be9371ba3f9e4676978100c1de","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1904706,"character_end":1904896,"quote":"                                           \n1 Rule 4A inserted by the Finance Act, 2023. \n2 The expression “Companies Ordinance, 1984 (XLVII of 1984)” substituted by the Finance Act, \n2021. ","quote_sha256":"7473326d7cb29cd7989133cfb0d6b716dd5d0e9ed7d27a834d54a8fa178f3d23","reader_fragment":"p-r-2b2ba404-1904000-1905600-817c12b446a06b17","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1904000-1905600-817c12b446a06b17","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-77711d8b46c418410629","source":"pk-code-f40603913b933194","title":"Income Tax Rules, 2002","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1911350,"character_end":1911372,"quote":"Income Tax Rules, 2002","quote_sha256":"23da5d7163946cdd948180b27109c7c6e07c5d8ec1cbe2240aa30c38a1414d79","reader_fragment":"p-r-2b2ba404-1910400-1912000-1fc3ea3f137b2036","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1910400-1912000-1fc3ea3f137b2036","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1911180,"character_end":1911602,"quote":"e shall file a return as \nspecified in Form ‘A” to rule 17 of this Part and trader qualifying under Part II of \nthis Schedule shall file a return as prescribed under the Income Tax Rules, 2002. \n \n4. \nA trader qualifying under this Schedule shall not be entitled to claim \nany adjustment of withholding tax collected or deducted under this Ordinance, \nagainst tax payable in respect of profits and gains relating to tradin","quote_sha256":"b72c4a456193acf51bc078ced5f0313d5bb51ea9272b48b2bcade395e8577f9d","reader_fragment":"p-r-2b2ba404-1910400-1912000-1fc3ea3f137b2036","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1910400-1912000-1fc3ea3f137b2036","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-a401bf902ec164f15572","source":"pk-code-f40603913b933194","title":"Control of Narcotics Substances Act, 1997","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915214,"character_end":1915255,"quote":"Control of Narcotics Substances Act, 1997","quote_sha256":"5bc7df61d2cec18d171d917dc8e76e8654288e04bcc69262e86ec845242e0b41","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915044,"character_end":1915485,"quote":"ause (b) of sub-section (2) of \nsection 118. \n \n(b) ‘turnover’ means turnover as defined in clause (a) of sub-section \n(3) of section 113.  \n16. \nPersons convicted under Control of Narcotics Substances Act, 1997 \n(XXV of 1997), Anti-Terrorism Act, 1997 (XXVII of 1997) and Anti-Money \nLaundering Act, 2010 (VII of 2010) shall not be eligible to qualify under this \nSchedule. \n \n17. \nReturn for the trader qualifying under Part I of this Sche","quote_sha256":"ba7bf45bbc5f5f62aca7572d581519aa96063708d6de6cba9c9de5d170db4842","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8b6892d80b16d85977ae","source":"pk-code-f40603913b933194","title":"Anti-Money Laundering Act, 2010","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915317,"character_end":1915349,"quote":"Anti-Money \nLaundering Act, 2010","quote_sha256":"3642ab612f6a3d3db1339c468d1badae7ee96567f1a6cdd8f1be09b1c42f3675","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915147,"character_end":1915579,"quote":"of sub-section \n(3) of section 113.  \n16. \nPersons convicted under Control of Narcotics Substances Act, 1997 \n(XXV of 1997), Anti-Terrorism Act, 1997 (XXVII of 1997) and Anti-Money \nLaundering Act, 2010 (VII of 2010) shall not be eligible to qualify under this \nSchedule. \n \n17. \nReturn for the trader qualifying under Part I of this Schedule shall be \non Form A as specified below:- \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n \n                 ","quote_sha256":"3650603a1e53ab7ab9f794fe18d505f587a1cabcc6de2a92e8a709c58aee9734","reader_fragment":"p-r-2b2ba404-1913600-1915200-8b1f616048528157","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1913600-1915200-8b1f616048528157","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e8c887a1ebef48138b40","source":"pk-code-f40603913b933194","title":"Part III of the Ninth Schedule to the Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915982,"character_end":1916046,"quote":"Part III of the Ninth Schedule to the Income Tax Ordinance, 2001","quote_sha256":"d85829860e68a1b9d06227bc35ee49e03728a63d665dfa9860548b8396fb0c0e","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1915812,"character_end":1916050,"quote":" Government, is pleased to specify the due date as twenty \nninth February, 2016 for filing of income tax returns for the tax year 2015 under rule 3 read with \nrule 17 of Part III of the Ninth Schedule to the Income Tax Ordinance, 2001.”] ","quote_sha256":"d04af18418c063a735a10e69672f34baf8375918d0e8e15a937170232165dc4a","reader_fragment":"p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1915200-1916800-0e96a274cf65f64b","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-33d9f18ac4cadd21ce31","source":"pk-code-f40603913b933194","title":"Part I of the Ninth Schedule to Income Tax Ordinance, 2001","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1917922,"character_end":1917981,"quote":"Part \nI of the Ninth Schedule to Income Tax Ordinance, 2001","quote_sha256":"b3e688406a3ed9f3891371ecc775659219d39b73d3f89c25c0c0f67318e415dd","reader_fragment":"p-r-2b2ba404-1916800-1918400-e907c9577327ec72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1916800-1918400-e907c9577327ec72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1917752,"character_end":1918088,"quote":"by solemnly \ndeclare that to the best of my knowledge and belief the information given in \nsimplified return is correct and complete in accordance with the provisions of Part \nI of the Ninth Schedule to Income Tax Ordinance, 2001 (XLIX of 2001). \n \nSignature \n: ________________________   \n \nDate  \n: ________________________”] \n \n \n \n ","quote_sha256":"bd2f9cabcd0c2adb2ae7b6b682fc0b82564bfc7179bf85a026fcf2c2301ef8a1","reader_fragment":"p-r-2b2ba404-1916800-1918400-e907c9577327ec72","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1916800-1918400-e907c9577327ec72","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-203cfa1dea6d18aa4b0b","source":"pk-code-f40603913b933194","title":"Finance Act, 2019","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919467,"character_end":1919484,"quote":"Finance Act, 2019","quote_sha256":"54e4e9c490042903f099e8f47c35ce697c5931fdb6a15a52f0a21dc1630b38df","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919297,"character_end":1919714,"quote":"on \n6[14.5%] \n \n3 \nWhere the fair market value exceeds Rs. 100 \nmillion \n7[18.5%]: \n \n                                            \n1 New “Tenth Schedule” inserted though Finance Act, 2019. \n2 The expression “the First Schedule to” omitted by the Finance Act, 2024. \n3 The full stop substituted with a colon and two provisos added by the Finance Act, 2022. \n4 The Second Proviso substituted by the Finance Act, 2024. T","quote_sha256":"aea474a7f1d74d19012e8044b32acc1c0e28b896b454a49c988f9c651896c259","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-d55393d861cebbfa7f42","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919543,"character_end":1919560,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919373,"character_end":1919790,"quote":"8.5%]: \n \n                                            \n1 New “Tenth Schedule” inserted though Finance Act, 2019. \n2 The expression “the First Schedule to” omitted by the Finance Act, 2024. \n3 The full stop substituted with a colon and two provisos added by the Finance Act, 2022. \n4 The Second Proviso substituted by the Finance Act, 2024. The substituted proviso read as follows: \n“[Provided further that the tax req","quote_sha256":"f312aafe611b24bc3c2ae8f38e8a1ac54d8904deb999c4775aa572397361bd43","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-b6b2946b3e1b9315820f","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919634,"character_end":1919651,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919464,"character_end":1919881,"quote":"gh Finance Act, 2019. \n2 The expression “the First Schedule to” omitted by the Finance Act, 2024. \n3 The full stop substituted with a colon and two provisos added by the Finance Act, 2022. \n4 The Second Proviso substituted by the Finance Act, 2024. The substituted proviso read as follows: \n“[Provided further that the tax required to be collected under section 236K shall be increased by two \nhundred and fifty perce","quote_sha256":"8ea8750a8537c04b3af0028101eeba2a41833d95f45402a4cd1d73135ffe0c1f","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9594e1573baf69797d6b","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919694,"character_end":1919711,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919524,"character_end":1919941,"quote":"to” omitted by the Finance Act, 2024. \n3 The full stop substituted with a colon and two provisos added by the Finance Act, 2022. \n4 The Second Proviso substituted by the Finance Act, 2024. The substituted proviso read as follows: \n“[Provided further that the tax required to be collected under section 236K shall be increased by two \nhundred and fifty percent of the rate specified in Division XVIII of Part IV of the","quote_sha256":"f0b96872269f1421f72e6ae6dda7ab8eef5c1599d26a0700b01fbded5b1f4807","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-39d169c69f260f1ce346","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920061,"character_end":1920078,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919891,"character_end":1920204,"quote":"rate specified in Division XVIII of Part IV of the First Schedule in case \nof persons not appearing in the active taxpayers.]” \n5 The expression “12%” substituted by the Finance Act, 2025. \n6 The expression “16%” substituted by the Finance Act, 2025. \n7 The expression “20%” substituted by the Finance Act, 2025. ","quote_sha256":"e31230fd0ee9e138144748601762c514da66114fccc07508931e15423b180bdf","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-de5776aec222856caf94","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920123,"character_end":1920140,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1919953,"character_end":1920204,"quote":"ule in case \nof persons not appearing in the active taxpayers.]” \n5 The expression “12%” substituted by the Finance Act, 2025. \n6 The expression “16%” substituted by the Finance Act, 2025. \n7 The expression “20%” substituted by the Finance Act, 2025. ","quote_sha256":"e12b557d30549db9f95cc3a4f1c41933322aa1f882a6d6b3922196ad7b91a3de","reader_fragment":"p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1918400-1920000-784cf2ae0a6ec13f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4c684fb14ad99325628f","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920185,"character_end":1920202,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1920015,"character_end":1920204,"quote":"]” \n5 The expression “12%” substituted by the Finance Act, 2025. \n6 The expression “16%” substituted by the Finance Act, 2025. \n7 The expression “20%” substituted by the Finance Act, 2025. ","quote_sha256":"e8e7944f364cee5f6a323a34dcdde7bf3af54408b0282aa3516194268e022eb9","reader_fragment":"p-r-2b2ba404-1920000-1921600-e41b81d30f058900","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1920000-1921600-e41b81d30f058900","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e36c9389129885658d68","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921895,"character_end":1921912,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921725,"character_end":1922142,"quote":" not exceed  \nRs. 100 million \n5[8.5%] \n \n                                            \n1 S. No. 1 and entries relating thereto in columns (2), (3) and (4) omitted by the Finance Act, 2025. . \nthe omitted S. No. read as follows: \n“1 \nSection 151 \nOn yield or profit on debt \n35%” \n \n2 The expression “10%” substituted by the Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” subst","quote_sha256":"f5946c5ea004146a53222f3212476232434d04125943b6d27cfce4c75d2e919b","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a5dd16c951a53319c75","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922049,"character_end":1922066,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921879,"character_end":1922236,"quote":" omitted by the Finance Act, 2025. . \nthe omitted S. No. read as follows: \n“1 \nSection 151 \nOn yield or profit on debt \n35%” \n \n2 The expression “10%” substituted by the Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” substituted by the Finance Act, 2025. \n5 The expression “7%” substituted by the Finance Act, 2025. ","quote_sha256":"8aa73cb58751dde0dc9eec90b2b30ef7f557404869b4f1adf48d81e7c90c8b4d","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-04dab101f501f0362d59","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922095,"character_end":1922112,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921925,"character_end":1922236,"quote":"ted S. No. read as follows: \n“1 \nSection 151 \nOn yield or profit on debt \n35%” \n \n2 The expression “10%” substituted by the Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” substituted by the Finance Act, 2025. \n5 The expression “7%” substituted by the Finance Act, 2025. ","quote_sha256":"ee84f36eefb91367f61253a6909ac5c145b26c7f59fe38a55261119ad8284ef1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c814b4c9f4d0ca9b9fbf","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922156,"character_end":1922173,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1921986,"character_end":1922236,"quote":"fit on debt \n35%” \n \n2 The expression “10%” substituted by the Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” substituted by the Finance Act, 2025. \n5 The expression “7%” substituted by the Finance Act, 2025. ","quote_sha256":"7306bfa2c9ee22d3dc137b2f3fcd7154b5be8fbd4cb22b266d1c2b6c247f8df6","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8c005e2e41545c460eb7","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922217,"character_end":1922234,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1922047,"character_end":1922236,"quote":"e Finance Act, 2025. \n3 Rule 1A inserted by the Finance Act, 2024. \n4 The expression “6%” substituted by the Finance Act, 2025. \n5 The expression “7%” substituted by the Finance Act, 2025. ","quote_sha256":"c4bfb1cfdc597e51720ad8334ed2652835c6601cc718821cd042061825625fed","reader_fragment":"p-r-2b2ba404-1921600-1923200-894f06fea6b16993","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1921600-1923200-894f06fea6b16993","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-dcfd56449b84cb660f11","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924127,"character_end":1924144,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1923957,"character_end":1924374,"quote":"at the person was not \nrequired to file return or statement, as the case may be. \n \n                                            \n1 The expression “8%” substituted by the Finance Act, 2025. \n2 The expression “6%” substituted by the Finance Act, 2025. \n3 The expression “7%” substituted by the Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-","quote_sha256":"6a0be38fede4b748ecc6eae64367a54b58feb8ec09b87eb46d392d93eabb70d1","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9321a119d2d4fdabc8db","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924188,"character_end":1924205,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924018,"character_end":1924435,"quote":"as the case may be. \n \n                                            \n1 The expression “8%” substituted by the Finance Act, 2025. \n2 The expression “6%” substituted by the Finance Act, 2025. \n3 The expression “7%” substituted by the Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-section (4) of section 115, omitted though Finance Act, \n2020","quote_sha256":"b7cbff88e6bb555219de66bc9476f93e6cfb50bf1a22bde53a9e02c7c766a108","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6de5444519936608aa27","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924249,"character_end":1924266,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924079,"character_end":1924459,"quote":"      \n1 The expression “8%” substituted by the Finance Act, 2025. \n2 The expression “6%” substituted by the Finance Act, 2025. \n3 The expression “7%” substituted by the Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-section (4) of section 115, omitted though Finance Act, \n2020 dated 30th June, 2020  ","quote_sha256":"1288ea191250c2e42386117cf5d91fcdbb3d51f2b233bb2021dc1c423f257e9f","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c12dda88dbbfa4fa451e","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924310,"character_end":1924327,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924140,"character_end":1924459,"quote":"2025. \n2 The expression “6%” substituted by the Finance Act, 2025. \n3 The expression “7%” substituted by the Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-section (4) of section 115, omitted though Finance Act, \n2020 dated 30th June, 2020  ","quote_sha256":"249b7b41442cb0b14ac4efe7771a1fd2afa22d4356f049df53a6fb5772832ec0","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-721288e0fa1bbab182c5","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924417,"character_end":1924435,"quote":"Finance Act, \n2020","quote_sha256":"f4dc01ecdaef10fd1a4df6902358da3f8f879e996a71b74af1a60a844dfbb44a","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1924247,"character_end":1924459,"quote":"e Finance Act, 2025. \n4 The expression “8%” substituted by the Finance Act, 2025. \n5 The expressions “or a statement under sub-section (4) of section 115, omitted though Finance Act, \n2020 dated 30th June, 2020  ","quote_sha256":"3c7b1955641c1262e01d8d8460412f338564435a9715a883cb6ac4dde8c4261d","reader_fragment":"p-r-2b2ba404-1923200-1924800-077585b435cad389","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1923200-1924800-077585b435cad389","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8882ba8d4f674ed4fe1f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927156,"character_end":1927173,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1926986,"character_end":1927309,"quote":"8 and all the \nprovisions of the Ordinance shall apply.” \n                                            \n1The expressions “or statement, as the case may be, omitted though Finance Act, 2020 dated 30th \nJune, 2020 \n2 The expressions “or sub-section (5) of section 115” omitted through Finance Act, 2020 dated 30th \nJune, 2020 ","quote_sha256":"410922879d39172d73cb1780fb9cc425dd2bc4951fba7f19c7b19ed7125af964","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-01f74110bc944d2e4f71","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927268,"character_end":1927285,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1927098,"character_end":1927309,"quote":"essions “or statement, as the case may be, omitted though Finance Act, 2020 dated 30th \nJune, 2020 \n2 The expressions “or sub-section (5) of section 115” omitted through Finance Act, 2020 dated 30th \nJune, 2020 ","quote_sha256":"2b30ba4f7a26ae0235e80051bda7e4d47b49eda2d14812584c2710e87b67a7f0","reader_fragment":"p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1926400-1928000-306df07a1e7ec985","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e2bf3e827526bd862a4","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931774,"character_end":1931791,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931604,"character_end":1932021,"quote":"tax collected or deducted under section 154A;] \n5[   ] Omitted \n \n \n(d)  \n                                            \n1 The expressions “(1), (1AA), (2)” substituted by Finance Act, 2020 dated 30th June, 2020  \n2 Clause (ba) inserted through Tax Laws (Second Amendment) Ordinance 2019, dated 26th \nDecember, 2019. \n3 New sub rule (bb) inserted through Finance Act, 2020 dated 30th June, 2020. \n4 New sub-rule (ca) in","quote_sha256":"4eb79b3f543ab0405f3061a1085310849e6d61e77ccf98215bdc66d5ec137951","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-46ef33b75c6f25bcc3f3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931957,"character_end":1931974,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931787,"character_end":1932204,"quote":"2020 dated 30th June, 2020  \n2 Clause (ba) inserted through Tax Laws (Second Amendment) Ordinance 2019, dated 26th \nDecember, 2019. \n3 New sub rule (bb) inserted through Finance Act, 2020 dated 30th June, 2020. \n4 New sub-rule (ca) inserted by the Finance Act, 2022. \n5  Clauses (d), (f), (g), (h), (j), (m), (r) and (s) omitted by the Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax dedu","quote_sha256":"e836cc9b7fe959f9c5dfaafecc5f642b15abea17cad6042876c949069939a5d9","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-18ac54782552c8017e8e","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932035,"character_end":1932052,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931865,"character_end":1932282,"quote":"mendment) Ordinance 2019, dated 26th \nDecember, 2019. \n3 New sub rule (bb) inserted through Finance Act, 2020 dated 30th June, 2020. \n4 New sub-rule (ca) inserted by the Finance Act, 2022. \n5  Clauses (d), (f), (g), (h), (j), (m), (r) and (s) omitted by the Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deduc","quote_sha256":"d5595749b94a7c348a9a50fe84262cf9560117c667ca61d4ee9753f97971a5f8","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-52df91cbce81529218d7","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1932123,"character_end":1932140,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1931953,"character_end":1932370,"quote":"ugh Finance Act, 2020 dated 30th June, 2020. \n4 New sub-rule (ca) inserted by the Finance Act, 2022. \n5  Clauses (d), (f), (g), (h), (j), (m), (r) and (s) omitted by the Finance Act, 2021. The omitted clauses \nread as follows:           \n(d) \ntax deducted under section 155; \n(f) \ntax deducted under section 231A; \n(g) \ntax deducted under section 231AA; \n(h) \ntax deducted under section 233AA; \n(j) \ntax deducted unde","quote_sha256":"eb070d202e856717de27dc349b9222cf035b2feb6e1250f9346a5c93b729f277","reader_fragment":"p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1931200-1932800-2eeadfdf7d1ccd67","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a35138f2325b2ce42d9","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933293,"character_end":1933310,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933123,"character_end":1933540,"quote":") Omitted       \n \n(q) 7[ ]  \n(r) Omitted \n \n(s) Omitted \n \n(t) Omitted  \n \n8[ ] \n                                            \n1 Sub-rule (e), (p) and (t) omitted by the Finance Act, 2022. The omitted sub-rules read as follows:  \n“(e) tax deducted under section 156B; \n   (p) tax deducted under section 236I; \n   (q) tax deducted under section 236Q;” \n \n2 Sub-rule (ga) inserted by the Finance Act, 2023.   \n3 Clause ","quote_sha256":"efa2973c5f2979f781a7711744c91fdae47d61b610f23effa0dfda3f4f968fe9","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-4e2aeda7a07e45b6e2f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933509,"character_end":1933526,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933339,"character_end":1933756,"quote":"as follows:  \n“(e) tax deducted under section 156B; \n   (p) tax deducted under section 236I; \n   (q) tax deducted under section 236Q;” \n \n2 Sub-rule (ga) inserted by the Finance Act, 2023.   \n3 Clause (ha) inserted by the Tax Laws (Amendment) Act, 2023 (XVI of 2023) dated 20.04.2023. Earlier \nthis clause was inserted through Tax Laws (Second Amendment) Ordinance, 2022 (VI of 2022) dated \n23.08.2022. \n4 Sub-rule (k","quote_sha256":"741d9507071a06f3ee2f6be356c6e75d6d581d2e803c6a8adb3c3067bbb045ba","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-868201f1704634feffc3","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933774,"character_end":1933791,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933604,"character_end":1934021,"quote":") dated 20.04.2023. Earlier \nthis clause was inserted through Tax Laws (Second Amendment) Ordinance, 2022 (VI of 2022) dated \n23.08.2022. \n4 Sub-rule (k) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  (k) tax collected under section 235B;. \n5 Sub-rule (n) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  “(n) tax collected under ","quote_sha256":"5941a458f0fae4551289c2041aa57edf0afa738ef4bd29fee9804e5943fef2a0","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ae2b07424c8f1fa7be4b","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933920,"character_end":1933937,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933750,"character_end":1934167,"quote":"ule (k) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  (k) tax collected under section 235B;. \n5 Sub-rule (n) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  “(n) tax collected under section 236D;” \n6 Sub-rule (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as  \nfollows: “(o) tax collected under","quote_sha256":"d958b8f555dc18f36c39efbf020f89602278543bb1cc685a34c3c50737b973e9","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-821b1b4ae0d61a65b205","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934067,"character_end":1934084,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1933897,"character_end":1934314,"quote":"ule (n) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows:  “(n) tax collected under section 236D;” \n6 Sub-rule (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as  \nfollows: “(o) tax collected under section 236F;” \n7 Sub-rule (q) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows: “(q) tax collected under","quote_sha256":"5c049420c9abf17e0301a0ac4870d200b6b04f8dc093d5d105ee49ab03303ab4","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e638a82d48a21c12d17e","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934215,"character_end":1934232,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934045,"character_end":1934462,"quote":"le (o) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted rule read as  \nfollows: “(o) tax collected under section 236F;” \n7 Sub-rule (q) omitted through Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows: “(q) tax collected under section 236J;” \n \n8 Sub-rules (u),(v),(w) and (x) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted \nrules read as follows : \n(u) ","quote_sha256":"118b9f217675c528dbf5e07d5be2625ccf6825c97d093f6c5ca9374ad4a975ba","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c9cb44391ce54134ea75","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934380,"character_end":1934397,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934210,"character_end":1934535,"quote":"ough Finance Act, 2020 dated 30th June, 2020 the omitted rule read as \nfollows: “(q) tax collected under section 236J;” \n \n8 Sub-rules (u),(v),(w) and (x) omitted though Finance Act, 2020 dated 30th June, 2020 the omitted \nrules read as follows : \n(u) tax collected under section 236R; \n(v) tax collected under section 236U; ","quote_sha256":"4f3d78c8a2bd197b6f7211a0da7aa52591f9836a07782a7895b9b2c583e444dd","reader_fragment":"p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1932800-1934400-33772f69d83f86ed","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-074f7054f42f301bdf03","source":"pk-code-f40603913b933194","title":"Finance Act, 2024","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934891,"character_end":1934908,"quote":"Finance Act, 2024","quote_sha256":"3648a0efe4f8c847e22d7b95c689a390db08cabe74c6094bbce5df628c3ad6a1","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934721,"character_end":1934973,"quote":" \n \n \n \n \n                                            \n(w) tax collected under section 236V; \n(x) tax collected under section 236X;”  \n1 New sub-rule (y) inserted by the Finance Act, 2024. \n2 The expression “37A%” substituted by the Finance Act, 2025. ","quote_sha256":"aa496c8cadbb4b3aa14d3407c102a8bbf50a0c6d11a4d749dd91e27653120b53","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1a534d987fefb00df213","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934954,"character_end":1934971,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1934784,"character_end":1934973,"quote":"collected under section 236V; \n(x) tax collected under section 236X;”  \n1 New sub-rule (y) inserted by the Finance Act, 2024. \n2 The expression “37A%” substituted by the Finance Act, 2025. ","quote_sha256":"33c8919b342ea9e7c31d411ad15929f802e3fa0b3c731ee2a35bcd581e6de8e5","reader_fragment":"p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1934400-1936000-1f241333fb4191ab","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9a185aee3ada38f1055f","source":"pk-code-f40603913b933194","title":"Finance Act, 2020","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936291,"character_end":1936308,"quote":"Finance Act, 2020","quote_sha256":"91102726e7a468f232fb8808fb897b373dea0cb175fe5459da9b5244288e3f29","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936121,"character_end":1936538,"quote":"ing to tax year 2019 or tax year 2020 as \ndeclared in the registration form.] \n \n4[  ] \n                                            \n1New Eleventh Schedule added through Finance Act, 2020 dated 30th June, 2020. \n2 The word “two” substituted by the Finance Act, 2021. Earlier this substitution was made through \nIncome Tax (Amendment) Ordinance, 2021. \n3 The first proviso substituted by the Finance Act, 2021. Earlier","quote_sha256":"6dd05d06f694e5069693bd4fd653fee7128e396933dbf4c3582ffde26d630fa3","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ab40f6c2491c332c095f","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936369,"character_end":1936386,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936199,"character_end":1936616,"quote":"\n \n4[  ] \n                                            \n1New Eleventh Schedule added through Finance Act, 2020 dated 30th June, 2020. \n2 The word “two” substituted by the Finance Act, 2021. Earlier this substitution was made through \nIncome Tax (Amendment) Ordinance, 2021. \n3 The first proviso substituted by the Finance Act, 2021. Earlier this substitution was made through \nIncome Tax (Amendment) Ordinance, 2021. T","quote_sha256":"9874cc4c616e7c963101e8879df5fe2dc90f9a460a17bccf0c918b7b45145ca5","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-469a2313fd8bc3c294f7","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936512,"character_end":1936529,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936342,"character_end":1936759,"quote":"d “two” substituted by the Finance Act, 2021. Earlier this substitution was made through \nIncome Tax (Amendment) Ordinance, 2021. \n3 The first proviso substituted by the Finance Act, 2021. Earlier this substitution was made through \nIncome Tax (Amendment) Ordinance, 2021. The substituted proviso read as follows: \n“Provided that in case of existing incomplete projects, the estimated project life shall be treated \na","quote_sha256":"e06bf205843bfb5b536f2fcf9b67b374272b08301606af9e197cd5223c966368","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-c6bed0b958d73b18b9fe","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1937031,"character_end":1937048,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1936861,"character_end":1937278,"quote":"ercentage of completion up to the last day of the  accounting period pertaining to tax year 2019 \nas declared in registration form:” \n4 The second proviso omitted by the Finance Act, 2021. Earlier this omission was made through Income \nTax (Amendment) Ordinance, 2021.The omitted proviso read as follows: \nProvided further that tax liability of tax year 2020 shall be paid along with return. \n(b) Year shall include f","quote_sha256":"17c6b95d79b36da232d8f13fb23ee11ffb6a7b29e98543c2e9cb04ab36de2cd5","reader_fragment":"p-r-2b2ba404-1936000-1937600-512e14f6027860dc","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1936000-1937600-512e14f6027860dc","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-19ac8048ecd173052885","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939512,"character_end":1939529,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939342,"character_end":1939759,"quote":"                                    \n(c) The tax liability so calculated and paid shall be final tax.”. \n1 The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier this \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2  Semi colon and the word “and” substituted and proviso added by the Finance Act, 2021. Earlier this \nsubstitution and addition was made throu","quote_sha256":"35156ccec355ab0396bc2f2a8076b217835c78e05581d957fdcb94b4df6973e7","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-82c54872453de490e7b0","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939686,"character_end":1939703,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1939516,"character_end":1939802,"quote":"nce Act, 2021. Earlier this \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2  Semi colon and the word “and” substituted and proviso added by the Finance Act, 2021. Earlier this \nsubstitution and addition was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"62fbd5870f082bb41e6dfd1b4f07029106eb3b58a2a2df1e2ea89ec43c4b3dbe","reader_fragment":"p-r-2b2ba404-1939200-1940800-d73e038830487774","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1939200-1940800-d73e038830487774","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e74353b74cb3c7fbe749","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942366,"character_end":1942383,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1942196,"character_end":1942386,"quote":")  The additional partners or shareholders in a builder or developer after \n                                            \n1 Full stop substituted and proviso added by the Finance Act, 2021.  ","quote_sha256":"7d0b1f44bd1efef79c06933ccc8886e9a4b3812559e42e33beb36960e7215401","reader_fragment":"p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1940800-1942400-e601d6f94a2f949f","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-3e23092ea19e113bd060","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1944107,"character_end":1944124,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1943937,"character_end":1944354,"quote":" to case basis; \n \n \n(e) \n“completion of project” means.- \n                                            \n1  The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier this   \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2  The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier this  \nsubstitution was made through Income Tax ","quote_sha256":"d0c8d9e68038831d6bd2963190c88c6593baebe4def30097ba286818b5c36a12","reader_fragment":"p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1942400-1944000-a81c20dca61e9a93","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-e6673ac937904c52da7b","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1944279,"character_end":1944296,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1944109,"character_end":1944383,"quote":"nance Act, 2021. Earlier this   \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. \n2  The expression “31st day of December, 2020” substituted by the Finance Act, 2021. Earlier this  \nsubstitution was made through Income Tax (Amendment) Ordinance, 2021. ","quote_sha256":"80871e49e0409a98a3fb6b16795e9efc55332bdf50f8d210b655238ef8fcbe9b","reader_fragment":"p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1944000-1945600-4b7b9f5638b738a3","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-8f581fcb9c43c688fab9","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1949601,"character_end":1949618,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1949431,"character_end":1949827,"quote":" non- electric. \n                                            \n1  The PCT Codes 07.01, 0702.0000, 07.03, 1006.1010 and 27.01 and entries relating thereto inserted \nby the Finance Act, 2022. \n2  The PCT Code 72.04 and entry relating thereto omitted by the Finance Act, 2022. The omitted PCT \nCode read as follows: \n     \n“72.04 \nFerrous waste and scrap; remelting scrap ingots of iron or steel.” \n ","quote_sha256":"0e1b9f248714cdda53636ac71a4e86f5301305a989ee21855e9fc44cc63a4e57","reader_fragment":"p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-1437c27f6b8a954230f2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1949685,"character_end":1949702,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1949515,"character_end":1949827,"quote":", 0702.0000, 07.03, 1006.1010 and 27.01 and entries relating thereto inserted \nby the Finance Act, 2022. \n2  The PCT Code 72.04 and entry relating thereto omitted by the Finance Act, 2022. The omitted PCT \nCode read as follows: \n     \n“72.04 \nFerrous waste and scrap; remelting scrap ingots of iron or steel.” \n ","quote_sha256":"a5804f064a760c551a4ac63a3a65e685da97fed1119933afd3f955d5d1ad4b5e","reader_fragment":"p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1948800-1950400-19325f3a74b0d1e6","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6a2670bae0498d12d0b4","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1965883,"character_end":1965900,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1964800-1966400-43f908a7530c03c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1964800-1966400-43f908a7530c03c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1965713,"character_end":1966130,"quote":" or not defatted. \n                                            \n1  The PCT Codes 07.01, 0702.000, 07.03, 1006.1010 and 27.01 and entries relating thereto omitted \nby the Finance Act, 2022. The omitted PCT Codes read as follows:     \n“07.01 \nPotatoes, fresh or chilled. \n0702.0000 \nTomatoes, fresh or chilled. \n07.03 \nOnions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. \n1006.1010 \nSeed ","quote_sha256":"f76b03189f351fc08d3af617c43c86870f3c55a779258293171447175cc3f3a4","reader_fragment":"p-r-2b2ba404-1964800-1966400-43f908a7530c03c2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1964800-1966400-43f908a7530c03c2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-76a3e3eabed718362c1d","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1991272,"character_end":1991289,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-1990400-1992000-e5a3f1c80a345d55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1990400-1992000-e5a3f1c80a345d55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":1991102,"character_end":1991291,"quote":" raw hides and skins of heading 41.01, 41.02 or 41.03. \n                                            \n1  The PCT Code 3919.9020 and entry relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"a1ef55507b34d9933992bfccb8a833e54a038aa0c57700507c9bb6f262e39382","reader_fragment":"p-r-2b2ba404-1990400-1992000-e5a3f1c80a345d55","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-1990400-1992000-e5a3f1c80a345d55","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-da0acc3da775fff8c0ab","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2000665,"character_end":2000682,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-2000000-2001600-4611a0df039cd4eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2000000-2001600-4611a0df039cd4eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2000495,"character_end":2000684,"quote":"03.2010 and entry relating thereto in column (2) inserted through \nS.R.O.1240(I)/2020 dated 20.11.2020. \n2  The PCT Code 72.04 and entry relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"259a27fe2ef56db9973ebbec03ac84f87667925dc7338a2a709fd015ce06b9e9","reader_fragment":"p-r-2b2ba404-2000000-2001600-4611a0df039cd4eb","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2000000-2001600-4611a0df039cd4eb","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-85e8f43b913e5920140c","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2009268,"character_end":2009286,"quote":"Finance Act, \n2022","quote_sha256":"154683ffe8e551c39db604be6b2d81803ad775f2e1b619821704116fc25ab745","reader_fragment":"p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2009098,"character_end":2009377,"quote":"us of heading 85.35, 85.36 \nor 85.37. \n                                            \n1  The PCT Codes 8504.3100 and 8504.4090 and entries relating thereto inserted by the Finance Act, \n2022. \n2  The PCT Code 8532.2200 and entry relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"480e0080f1f2a7473e887516727590a533dc23a310d79066bdb504cd575697e9","reader_fragment":"p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-ddbcced6beeb37b37cd8","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2009358,"character_end":2009375,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2009188,"character_end":2009377,"quote":" PCT Codes 8504.3100 and 8504.4090 and entries relating thereto inserted by the Finance Act, \n2022. \n2  The PCT Code 8532.2200 and entry relating thereto inserted by the Finance Act, 2022. ","quote_sha256":"693e6bf8c2ee3d121b20435f0e672704973a684a9f3d0f18a041202b60545947","reader_fragment":"p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2008000-2009600-dd3a735b757c9aac","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-42d7151fc58501082029","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2012514,"character_end":2012531,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-2011200-2012800-ac6db8243cf7b5dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2011200-2012800-ac6db8243cf7b5dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2012344,"character_end":2012533,"quote":"f Vehicles, In Any Kit Form \n                                            \n1  The PCT Codes 8539.9020, 8539.9090 & 8539.9090 and entries relating thereto inserted by the \nFinance Act, 2022. ","quote_sha256":"19ffddd352f47680c1f96b7b50f03b113e81aa1dcb59dfd36eb2a7c11d20f4a0","reader_fragment":"p-r-2b2ba404-2011200-2012800-ac6db8243cf7b5dd","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2011200-2012800-ac6db8243cf7b5dd","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-6cadaa1cb8928afe271d","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014217,"character_end":2014234,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014047,"character_end":2014341,"quote":"fically mentioned in Part I or II. \n \n \n \n \n \n \n \n \n \n \n                                            \n1  The PCT Code 9001.9000 and entry relating thereto inserted by the Finance Act, 2022. \n2  The PCT Codes 9405.1090 & 9405.9900 and entries relating thereto inserted by the Finance Act, \n2022. ","quote_sha256":"3ad7203e3c005759ece53ea133c88815ed00e9f9a8e0871da001080b9f43d9a3","reader_fragment":"p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-cb1fe625d27824736ae2","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014321,"character_end":2014339,"quote":"Finance Act, \n2022","quote_sha256":"154683ffe8e551c39db604be6b2d81803ad775f2e1b619821704116fc25ab745","reader_fragment":"p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2014151,"character_end":2014341,"quote":"The PCT Code 9001.9000 and entry relating thereto inserted by the Finance Act, 2022. \n2  The PCT Codes 9405.1090 & 9405.9900 and entries relating thereto inserted by the Finance Act, \n2022. ","quote_sha256":"32e8fa284838071d499056394d4d07b7b9ea96b532a53b54887ce023eb3a13d4","reader_fragment":"p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2012800-2014400-ab3c1bbfd5e3cb6d","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-824b59aebf5b9bd0f2df","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2016609,"character_end":2016626,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-2016000-2017600-bc21eed5796cb1d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2016000-2017600-bc21eed5796cb1d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2016439,"character_end":2016715,"quote":"er Trust Hospital, Mardan. \n28.  Faisal Shaheed Memorial Hospital Trust, Gujranwala. \n                                            \n1 The Thirteenth Schedule added by the Finance Act, 2021. Earlier this amendment was made through Tax Laws \n(Second  Amendment) Ordinance, 2021. ","quote_sha256":"fcd8cd192e6add42959f1bc36fcd28019bd14b886be140ad49a08621b23d22f0","reader_fragment":"p-r-2b2ba404-2016000-2017600-bc21eed5796cb1d2","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2016000-2017600-bc21eed5796cb1d2","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-bb9f5a6aae25f8f4d066","source":"pk-code-f40603913b933194","title":"Finance Act, 2022","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2018789,"character_end":2018806,"quote":"Finance Act, 2022","quote_sha256":"3564d9239436a8c3039f8b5d8ed97c570eb8d03270aac55f39a7aa6e521c78fb","reader_fragment":"p-r-2b2ba404-2017600-2019200-49912875f8419bdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2017600-2019200-49912875f8419bdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2018619,"character_end":2018808,"quote":"Part-I of the Second Schedule of \nthe Ordinance.]  \n                                            \n1  The S. No 63 and entry relating thereto in column (2) inserted by the Finance Act, 2022. ","quote_sha256":"2be69a8f4cbc61b707a0d2ace25a70144c782e3c587516476ee0717ff2a47072","reader_fragment":"p-r-2b2ba404-2017600-2019200-49912875f8419bdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2017600-2019200-49912875f8419bdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-37e152a2a6b1ee05de2a","source":"pk-code-f40603913b933194","title":"Finance Act, 2023","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2019291,"character_end":2019308,"quote":"Finance Act, 2023","quote_sha256":"2b55d782e6613defe0ff16338e42d0d6afdef0ba6d205a542ae2b511e120a7ef","reader_fragment":"p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2019200-2020800-732fc1b33595a9f7","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2019121,"character_end":2019449,"quote":"o add, amend or omit \nany entry in this Schedule.\n                                            \n1  S. Nos. 64 and 65 and entry relating thereto in column (2) added by the Finance Act, 2023. Earlier \nthese serial numbers were added through S.R.O. Nos. 1634(I)/2022 dated 30.08.2023 and \n212(I)/2023 dated 22.02.2023 respectively. ","quote_sha256":"94024964b5708b9a486e18bb90c544144e909ed54ac1426df60ccfc87cccab4d","reader_fragment":"p-r-2b2ba404-2017600-2019200-49912875f8419bdf","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2017600-2019200-49912875f8419bdf","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-9b3636e03cb0da82b157","source":"pk-code-f40603913b933194","title":"Finance Act, 2021","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2021373,"character_end":2021390,"quote":"Finance Act, 2021","quote_sha256":"ca980f624f4cf9b19f4eaf3be3ffc89b12413fd07ead03db0d9b8e7a3da90e75","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2021203,"character_end":2021393,"quote":"4C shall not apply to SME who opts for \ntaxation under sub-rule (1) of this rule. \n  \n                                            \n1 The Fourteenth Schedule added by the Finance Act, 2021.  ","quote_sha256":"b7c0bc454581a1de186fe9f48820c4e19611398bc0503cdcdda3226ba1fc8e1b","reader_fragment":"p-r-2b2ba404-2020800-2022400-d9a5205335231472","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2020800-2022400-d9a5205335231472","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}},{"id":"unresolved-13251ed336231e744ca5","source":"pk-code-f40603913b933194","title":"Finance Act, 2025","reason":"No unique full-title and year match in this library","evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2024102,"character_end":2024119,"quote":"Finance Act, 2025","quote_sha256":"f7dc70cf0abdb6f6b2398013a0bd1903bd19261c9fc987a27982c3862f4643f1","reader_fragment":"p-r-2b2ba404-2024000-2024445-a61f7e91acbc6dd8","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2024000-2024445-a61f7e91acbc6dd8","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"},"context_evidence":{"record_id":"pk-code-f40603913b933194","text_version_id":"law:pk-code-f40603913b933194:sha256:2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","text_sha256":"2b2ba40482fdceaafe1169e233500b67c9cf19fdbf558cf058405eef2cc51791","character_start":2023932,"character_end":2024121,"quote":"it of mutual \nfunds or money \nmarket \ninstruments \nExceeding \nfifty  million \nrupees”; \n                                            \n1 Fifteenth Schedule inserted by the Finance Act, 2025. ","quote_sha256":"696b7ae2bc9eb8f1544739d8fe4de874964bf04cc86173e9a372cd429da5602b","reader_fragment":"p-r-2b2ba404-2022400-2024000-9911ee831bc69620","reader_url":"/laws/pk-code-f40603913b933194#p-r-2b2ba404-2022400-2024000-9911ee831bc69620","source_url":"https://pakistancode.gov.pk/pdffiles/administratorc09ecd376211abe32a7e44510f3fd719.pdf"}}]}